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The article reveals the prerequisites and stages of formation of economic accounting, the content of accounting cultures in different countries, their distinctive features. The periodisation of the formation and development of the accounting system, the conceptual orientation of the main accounting schools, their methodological dependence on the socio-economic structure of the country in which they were formed are presented. The periodisation of the formation and development of accounting in Ukraine, in particular in the western Ukrainian lands, is allocated. The prerequisites for the emergence and development of financial and economic analysis and audit, their functional orientation and significance in the context of the socio-economic system are revealed.