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The book covers the organisation and content of financial and management accounting in accordance with the current Chart of Accounts approved by the Ministry of Finance of Ukraine on the basis of international and national standards and the Tax Code of Ukraine.

On the basis of new methodological concepts, the essence of accounting is outlined: assets (Financial Accounting – I) – cash, financial investments, settlements with debtors, inventories, current biological assets, non-current assets, capital investments; capital and liabilities (Financial Accounting – II) – settlements for liabilitiesliabilities, insurance, employee benefits, income and performance, preparation of financial statements and Management Accounting - strategic approach to cost classification, budgeting and budget control, production accounting, costing, accounting on off-balance sheet accounts.

For students of economic specialities of all levels of accreditation and postgraduate students. It can be used by accounting specialists, postgraduate students and teachers of higher education institutions.