Theory of Accounting. Educational Manual

Educational aid on the course "Accounting theory" for students of all forms of training in the direction of training 38.03.01 "Economy", qualifying degree of a graduate - Bachelor, Bachelor"s preparation profile - "Accounting, analysis and audit".
In the textbook, the theoretical aspects of the main categories of accounting, their application and further development in the conditions of a market economy are considered. At the same time, the teaching of the course of the theory is considered through the main purpose of modern accounting in practice, i.e., through the accounting of the formation of various financial results, the expansion of the totality of which allows to give a comprehensive assessment of the organization"s activities. The presentation of all those is accompanied by various drawings and tables that are independent. They must be carefully studied along with the text part. Digital data shown in tables are conditional. Each chapter ends with questions and assignments for self-control, which must be carefully learned and specify the correct answer. In annexes to the study guide, tasks are given on topics: "The principles of accounting for the main processes of activity" and "technique and form of accounting. These applications should also be used when studying the appropriate topics