Basics of accounting. Theory of the discipline. Practical classes

This publication is a benefit on the study of the general professional discipline of the Basis of Accounting and complies with the Federal State Educational Standard (GEF), approved by the Order of the Ministry of Education of the Russian Federation No. 282 of April 6, 2010, to prepare specialists in accounting.
The manual consists of two sections. The first - contains educational theoretical material on discipline. In the second section, each topic presents many tasks for practical training. The presence of theoretical material is a serious advantage of this publication, as it allows you to perform tasks, solve problems without resorting to other benefits or textbooks. For current monitoring of the study of material on all topics, tests and test work are given, helping students consolidate knowledge, and teachers control the degree of assimilation of this subject.
The manual was prepared in accordance with the requirements of the State Educational Standard for the Study of Accounting for Economic Specialties, as well as taking into account current regulatory documents on accounting and taxation. The purpose of the publication is the consolidation of the theoretical foundations and the development of practical skills in students in the process of studying the foundations of accounting.
All tasks are located in a sequence that facilitates the study of accounting "from simple to complex", which allows us to master common and professional competencies that meet professional activities