Fundamentals of accounting
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The textbook reveals the content and functions, the subject and method of accounting, the principles of balance sheet and double entry on accounting accounts, documentation and inventory processes. Forms of accounting and the rules of its organization, the procedure for drawing up financial statements are given. The terminology of the Federal Law dated 06.12.2011 No. 402-ФЗ "On Accounting", which entered into force on 01.01.2013, is used. Particular attention is paid to the harmonization of national accounting in accordance with international financial reporting standards (IFRS).
Theoretical issues are explained in practical examples.
complies with the requirements of federal state educational standards of secondary vocational education of the latest generation.
For college students studying in the specialty 38.02.01 "Economics and accounting (in industries) Is of interest to accountants, beginner auditors, listeners
Theoretical issues are explained in practical examples.
complies with the requirements of federal state educational standards of secondary vocational education of the latest generation.
For college students studying in the specialty 38.02.01 "Economics and accounting (in industries) Is of interest to accountants, beginner auditors, listeners
Author:
Author:Voronina L.I.
Cover:
Cover:Hard
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:offset
ISBN:
ISBN:978-5-16-014313-2
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