Abstract:
The textbook reveals the essence of accounting statements, describes the practice of its formation in accordance with Russian regulatory documents. The essence of the main elements of financial statements is presented, as well as the influence of various factors on its informativeness is shown. The methods of forming the basic forms and explanations for accounting financial statements are considered in detail, recommendations are given on correcting errors in accounting and reporting. The content and technique of drawing up forms of tax reporting, reporting to state extra-budgetary funds and statistical agencies are described. Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation. For students in the field of training 38.02.01 "Economics and accounting (by industry)", practicing accountants, economists, students of the system of additional professional education.