Accounting tutorial. Smolnikova Yu.Yu.

The accounting tutorial includes material on the basics of accounting and on accounting financial accounting in organizations. The third chapter presents a case-synth of accounting and compiling financial statements of the enterprise.

The material is located on accounting topics. Each section of the abstract includes the presentation of regulatory documents on accounting, the study of basic primary documents for each topic, as well as the study of accounting accounts and postings. In addition, each section contains examples showing the accounting of assets and obligations on this topic.

The tutorial is intended for students of higher educational institutions, college students, as well as for all novice accountants who want to master accounting on their own.