Fundamentals of accounting. Textbook

The textbook defines the accounting place in the management system, its principles, tasks, functions are justified, the main groups of users of accounting information are indicated. The issues related to the balance sheet of facts of economic life are considered, the economic content of the double entry and its significance are disclosed. Particular attention is paid to the objects of accounting, their classification. Accounting and financial statements, the procedure for regulatory accounting in Russia are described.
complies with the requirements of federal state educational standards of higher education of the latest generation.
Designed for students of economic specialties, teachers and listeners of the postgraduate and additional professional education system.
2nd edition, processed and supplemented