Accounting (financial, managerial) accounting. Textbook. Kondrakov N.

The textbook sets out the basics of accounting, its forms and rules of maintenance, revealed the features of conducting financial and management accounting, planning and analysis of the financial activities of organizations. Particular attention is paid to the features of the preparation of accounting records in financial accounting.

The training material in the book is presented in the sequence of the production process in organizations: the creation of the authorized capital, the acquisition of fixed assets, intangible assets, the implementation of the production process, the sale of finished products and the implementation of finished products and etc., which allows you to sequentially and in detail study all the features of accounting.

each chapter shows the issues of self -control and better assimilation and consolidation of the studied material. The book contains an end -to -end task, based on the materials of which compiled an accounting balance, a report on financial results and a cash movement report. When writing a book, regulatory accounting documents were taken into account, published before May 1, 2015

for students, graduate students and teachers of universities and colleges, employees of accounting, economic and financial services, heads of organizations, managers.