ACCOUNTING AND ANALYSIS
Authors:
5.
Russian State Agrarian University - Moscow Timiryazev Agricultural Academy
(Department of Accounting and Taxation, Professor)
Russian Federation
Russian Federation
Type:
Textbook
ISBN:
978-5-16-017685-7
Status:
In work
Language:
Russian
Quantity of pages:
358
Publisher:
INFRA-M Academic Publishing LLC.
Abstract (English):
The textbook outlines the most important aspects of accounting and analysis of assets, liabilities and capital of the organization. The presented material consists of two parts. The first part sets out the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation, ethical requirements for an accountant; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of correspondence accounts; organizational and methodological foundations of economic analysis are considered. The second part describes the methods of accounting and analysis of assets, liabilities and capital of the organization — fixed assets, intangible assets, inventory, settlements with personnel on wages, costs of production and sale of products (works, services), etc. Attention is paid to the basics of the formation of accounting statements, as well as the information capabilities of the analysis of accounting (financial) statements of the company. It is intended for students of the specialty program "Economic Security", bachelor's degree programs "Economics" and "Management", as well as students of the system of additional professional education.
The textbook outlines the most important aspects of accounting and analysis of assets, liabilities and capital of the organization. The presented material consists of two parts. The first part sets out the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation, ethical requirements for an accountant; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of correspondence accounts; organizational and methodological foundations of economic analysis are considered. The second part describes the methods of accounting and analysis of assets, liabilities and capital of the organization — fixed assets, intangible assets, inventory, settlements with personnel on wages, costs of production and sale of products (works, services), etc. Attention is paid to the basics of the formation of accounting statements, as well as the information capabilities of the analysis of accounting (financial) statements of the company. It is intended for students of the specialty program "Economic Security", bachelor's degree programs "Economics" and "Management", as well as students of the system of additional professional education.
