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The textbook "Financial Accounting II" is written in accordance with the standard curriculum of the discipline "Financial Accounting II" 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 following topics: accounting for long-term and short-term liabilities and provisions, accounting for labour and its remuneration, accounting for settlements with the budget on taxes and mandatory payments, accounting for income and expenses, accounting for deferred income, accounting for financial performance, accounting for equity, and financial statements of an enterprise. 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 II 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.