Abstract (English):
The textbook outlines the most important aspects of accounting for financial accounting of assets, liabilities and capital of an organization, the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records. The methods of accounting for financial accounting of assets, liabilities and capital of the organization are presented. The basics of the formation of accounting (financial) statements of an economic entity are revealed: its composition, principles and stages of formation, as well as the information content of the main reporting forms. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students and teachers of economic specialties, students of postgraduate education, accountants, financiers and managers.