Accounting: Textbook

The textbook complies with the Federal State Educational Standard of Secondary Professional Education in the specialty 38.02.01 "Economics and accounting (in industries) It takes into account the latest changes related to the adoption of new federal accounting standards (FSBU), as well as changes in accounting and taxation, introduced in 2021. The textbook takes into account the set of requirements that are mandatory in the implementation of the main professional educational programs in the specialty "Economics and accounting accounting (by industry) "by all educational institutions of vocational education in the territory of the Russian Federation.
The book contains three sections: Section I "Documentation of business transactions and accounting of the organization’s assets (professional module 01), Section II" Conducting accounting of sources of assets formation, performing work on the inventory of assets and financial obligations of the organization (professional module 02) ", Section III" Drawing up and using accounting (financial) reports (professional module 04) ", which allows you to study the subject and get primary professional skills in conducting accounting in the organization. The material is presented in an accessible form, contains many examples, samples of primary documents, tables and diagrams. After each topic, questions and tests for self -control are given.
The textbook is intended for college students, universities, students of additional professional education courses and everyone who studies accounting