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The textbook covers all the topics of the Financial Accounting discipline and contains basic terms and definitions, practical tasks for classroom training and self-study, tests to control the level of mastering theoretical material, and control questions for intermediate and final control of knowledge. A separate section contains cross-cutting tasks that can be used for individual independent work and coursework. The textbook pays considerable attention to the procedure for determining the correspondence of accounts, maintaining accounting records and preparing financial statements. The manual is intended for students of economic specialities, teachers of accounting and auditing departments, and practitioners wishing to improve their skills.