Abstract (English):
The textbook provides an accessible overview of the theoretical foundations and general rules of accounting in terms of capital turnover. Explanations are built through the disclosure of the economic meaning of accounting procedures and the clear logic underlying them. The author hopes that the unconventional, but very convincing logic will interest readers and make them look at accounting as a very fascinating and interesting subject, the study of which should not be approached with fear and confidence that it is still impossible to understand accounting. A large number of people who are forced to deal with accounting due to their profession or curricula that provide for this subject will be able to understand how accounting is interesting in itself as a science and is necessary in the practical activities of any specialist. Meets the requirements of the federal state educational standards of higher education of the latest generation. For accountants, auditors, economists, lawyers, as well as students of economic universities and faculties.