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The textbook describes the methodology of financial accounting in accordance with the requirements of the current legislation and IFU regulations as of the end of 2018. It covers the accounting of assets, equity and liabilities. For each topic, questions for self-study and knowledge control are provided.

The manual is intended for students of economic specialities of higher educational institutions, practicing accountants, economists, financiers, auditors.

It may be useful for students of the system of training, retraining and advanced training of accounting personnel, as well as managers interested in the organisation of accounting at the enterprise.