Accounting (financial) accounting: step by step. Training and practical manual: Vladimir Astakhov

The educational and practical guide reveals both the basics of accounting and the basic principles of its organization in the most important areas of economic activity of commercial organizations.
The objects of accounting (financial) accounting are the property of the organization in kind and monetary form, obligations related to its acquisition and use, forming individual economic processes, as well as their own and borrowed capital. Their registration determines the subsequent steps of the organization of this type of accounting.
The last step that determines the final stage of the conduct of accounting (financial) accounting, containing the final generalization of the facts of economic life for a certain reporting period, is the preparation of certain forms of financial statements. Having studied the essence of accounting in this direction, the reader will understand why the accounting accounting occupies a leading place in the organization’s management system, and the profession of an accountant is one of the most prestigious and in demand …

Author
Astakhov Vladimir Pavlovich
Editor
Ostashov S.
Publisher
Phoenix, 2014
Series
Accountant and Auditor Library