Abstract (English):
The textbook reveals the general methodology and technology of accounting, which a specialist should possess when performing his professional competencies, the importance and tasks of accounting in the management system as the main source of economic information, the principles of accounting in accordance with international financial reporting standards. The material is arranged in chapters, which set out the current accounting procedure for assets, liabilities and capital in enterprises of various organizational and legal forms, documenting business operations related to the movement of these objects. The content of the questions is illustrated with examples that help consolidate the educational material and allow students and trainees of various educational programs in the field of accounting to acquire the necessary professional competencies. It is intended for students studying in the field of Economics and Accounting (by industry), and students of economics, graduate students, teachers, researchers and practitioners.