Theory of Accounting. Textbook for Bachelor"s Degree

Basic concepts, principles, procedures, techniques, and accounting models in economic entities, forming theoretical, methodological and organizational ideas about the content of accounting in the knowledge system of the modern economy are revealed. Reflects legal, theoretical and methodological and organizational problems of accounting. The accounting system for accounting in the Russian Federation is set out in accordance with the Federal Law On Accounting No. 402-FZ. Special attention is paid to the system of balance sheet summarization of accounting information, its reflection on accounting accounts and in accounting (financial) reporting., Evaluating accounting facilities. Contains questions to control knowledge for each chapter of the textbook.
Complies with the current Federal State Educational Standard of Higher Education of the New Generation.
For students of universities, studying for the degree of bachelor of the directions Economy and Management