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The textbook "Accounting Theory" presents historical sketches of the theory of accounting, in a logical sequence the theoretical foundations of the subject, method, technique of maintaining forms and organisation of accounting in accordance with the current regulatory (legislative) sources in Ukraine, the beginning of the science of accounting

The textbook describes the essence of the concepts: account; debit; credit; double entry; accountant; general characteristics; organisation, subject and method of accounting; documentation; accounting registers; inventory; forms of accounting; Balance sheet, the basics of its construction; system of accounting accounts and their characteristics; Plan of accounts.

There are control questions and tests for each section of the textbook.

The Appendix contains the Chart of Accounts and the Instructions for the use of the Chart of Accounts.