Accounts for accounting accounting with comments. Bogachenko V.M.

This publication is a training manual for the development of accounting and prepared in accordance with the schedule of accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, taking into account the changes made to the account plan, new FSBU and other regulatory documents on accounting and taxation. The manual contains a characteristic of each account, instructions for its application and comments on each account in the form of typical situations. The account is grouped in sections and are located in the manner corresponding to the official account plan.

The book is addressed to a wide range of readers. It will be useful to beginner accountants, teachers, students of all economic specialties of colleges, lyceums, higher educational institutions and students of additional professional education courses in the study of accounting. The manual will allow you to quickly and qualified to study, use and apply the schedule. Even with a little practical experience, it will help to cope with many typical situations in the accounting of the organization.