Abstract (English):
The textbook provides a comprehensive understanding of the content and procedure for the preparation of reporting forms included in the annual accounting statements; reveals the stages of preparatory work preceding the preparation of accounting statements; analyzes typical errors made during its formation; provides a line-by-line commentary on filling out each of its forms in accordance with current federal accounting standards. The methodological material is illustrated with digital examples of accounting and filling out annual accounting forms. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students and teachers of economic universities, as well as practitioners specializing in accounting, analysis and auditing.