Abstract:
The textbook describes the procedure of maintenance of accounting and tax accounting transactions with underlying securities (shares, bonds, bills of exchange) to organizations that are not professional participants of the securities market. Describes the methodology and fundamental analysis of the stock and methods used to estimate their fair value. It considers the basic tools of technical analysis of the securities market. Disclosed method of analysis of debt securities. The method of audit of operations with securities. Meets the requirements of Federal state educational standards of higher education of the last generation. For students studying in field of study 38.03.01 "Economics", practitioners in the field of accounting and analysis, as well as individuals interested in the analysis of debt and equity financial tools to create a personal investment portfolio.