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The textbook is written in accordance with the current chart of accounts and contains a systematic presentation of the organisation and methodology of management accounting. In presenting the material, the main attention is paid to the practice of reflecting various business transactions related to the organisation of management accounting in the accounts. The textbook is recommended for students studying management accounting in higher education institutions, and may also be useful for practicing accountants, auditors, financiers, entrepreneurs and students receiving a second degree in higher education, and anyone interested in management accounting.