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The textbook is prepared in accordance with the programme of the course “Financial Accounting”. It highlights the peculiarities of financial accounting at enterprises. Separate chapters are devoted to accounting for cash, settlement transactions, inventories, non-current assets, labour and wages, investments, equity, expenses, income, and performance. The requirements of the current legislation, Regulations (standards) of accounting of Ukraine and other regulatory documents are taken into account.
For students of higher educational institutions majoring in Accounting and Auditing of all levels of accreditation. It may be useful for students of postgraduate education institutes, accountants, financiers, economists, managers, auditors and other professionals who seek to have a thorough knowledge of accounting.