Financial Accounting Reporting

The textbook considers the theoretical aspects of the basic concepts, the essence and content of the accounting financial statements at the present stage. In this case, the exposition of the material is carried out in the context of the current forms of accounting reporting with the conversion of the algorithm for their fill. In addition, the main procedures related to the formation of accounting reporting are considered.
The consideration of the material of each chapter is accompanied by the test system directed to the reader"s knowledge self-control. For the same purposes, at the end of the publication, a list of tasks related to the formation of indicators in the main reporting forms is given, and their solution.
The structure of the course is presented in the book in accordance with the State Educational Standard of Higher Professional Education in the specialty 080109 "Accounting, Analysis and Audit".

For students in the directions of undergraduate, specialist, magistracy, as well as teachers, scientists and accounting practices