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The textbook reveals the peculiarities of the construction and functioning of information accounting systems of enterprises, their composition, provides a description of the main elements of such information systems, considers ways to solve typical accounting problems in all areas of accounting using computer accounting systems.

The study guide is designed for students of higher educational institutions of III - IV accreditation levels of speciality 3.050901 „Accounting and Auditing”. It may be useful for postgraduate students, teachers of accounting disciplines