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The textbook is written in accordance with the programme of the discipline Accounting Organisation for students studying in the speciality 8.03050901 Accounting and Audit. It covers the basics of accounting organisation, as well as the knowledge required to organise the accounting process and organise the work of the accounting department. The course covers the theoretical provisions of the course, as well as methods, techniques and equipment for accounting for business entities and the work of the accounting department in modern conditions using the current regulatory framework. For each topic, practical tasks, control questions and tests have been developed that can be used in the learning process to acquire practical skills and in preparation for current and final examinations.