Accounting. Exercises, tests

The situational exercises presented in the textbook reveal the content of typical accounting operations of the company's accounting work. The topics of the textbook dedicated to financial accounting end with a comprehensive task covering the main facts of the economic activities of a commercial organization and including the preparation of accounting (financial) statements. The basic principles of managerial accounting of production costs by their types and places of origin are disclosed through specific thematic tasks, and a comprehensive exercise on cost calculation is presented, which is based on the comprehensive task of financial accounting, ensuring continuity between the two subsystems of accounting and the study of specialized disciplines in the fourth and fifth years. Contains over 500 tests for self-assessment and evaluation of knowledge on the topics of accounting (financial) and managerial accounting. Answers to exercises and tests are provided after each chapter. The level of difficulty of the material presented corresponds to the requirements of the federal state educational standards of higher education. It can be useful in studying disciplines such as "Accounting (financial) accounting," "Laboratory practice in accounting," "Accounting," "Managerial accounting," "Accounting and analysis (financial accounting, managerial accounting, financial analysis)." 2nd edition, revised and expanded.