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The textbook defines the concept of types of economic activity and their classification, and describes accounting and taxation at enterprises of fourteen types of economic activity and sectors of the economy. For each type of activity, the author describes its characteristics, identifies the features that affect the construction of accounting, groups the peculiarities of taxation and accounting, provides the procedure for keeping records in the most typical areas for this type of activity, and gives examples of the necessary calculations and accounting entries. Each chapter contains the current regulatory framework, questions for knowledge control and tasks, and tests at the end of the textbook. The second edition of the textbook takes into account changes in the regulatory framework and the economy.

The textbook corresponds to the curriculum for students majoring in Accounting and Taxation; it is intended for students and postgraduate students of economic specialities, practicing accountants, scientists, economists and managers of various sectors of the economy.