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The textbook "Financial Accounting I" is written in accordance with the standard curriculum of the discipline "Financial Accounting I" approved by the Ministry of Education and Science of Ukraine, taking into account the requirements of national accounting standards, the new chart of accounts with amendments and additions to them, as well as other regulatory documents. The textbook covers the basics of financial accounting, cash accounting, accounting for short-term financial investments, accounting for long-term financial investments, accounting for accounts receivable, accounting for fixed assets, accounting for intangible assets, accounting for inventories, accounting for production stocks and fuel, accounting for production costs, accounting for finished goods, and accounting for prepaid expenses. The textbook concludes with an updated chart of accounts, a subject index of the most important terms and concepts used in financial accounting regulations, and a list of recommended reading. The Financial Accounting I textbook is intended for students of higher education institutions majoring in Accounting and Auditing, postgraduate students, students of postgraduate education institutes, and employees of enterprises and institutions engaged in accounting.