Accounting (financial, managerial). Textbook
The textbook outlines the basics of accounting, its forms and rules of conduct, reveals the features of financial and managerial accounting, planning and analysis of financial activities of organizations. Special attention is paid to the peculiarities of accounting records in financial accounting. The educational material in the book is presented in the sequence of the production process in organizations: the creation of authorized capital, the acquisition of fixed assets, intangible assets, the implementation of the production process, the sale of finished products, etc., which allows you to consistently and in detail study all the features of accounting. For each chapter, there are questions for self-control and better assimilation and consolidation of the studied material. The book contains a cross-cutting task, based on the materials of which the balance sheet, financial results report and cash flow statement are compiled. When writing the book, regulatory documents on accounting published before May 1, 2015 were taken into account. For students, postgraduates and teachers of universities and colleges, employees of accounting, economic and financial services, heads of organizations, managers.
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