Fundamentals of accounting

The textbook defines the place of accounting in the management system, justifies its principles, tasks, functions, and indicates the main groups of users of accounting information. The issues related to the balance generalization of the facts of economic life are considered, the economic content of the double entry and its significance are revealed. Special attention is paid to the objects of accounting, their classification. The procedures of accounting and accounting reporting, the order of regulatory regulation of accounting in Russia are described. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students of economic specialties, teachers and students of the system of postgraduate and additional professional education.