Abstract (English):
The textbook has been developed taking into account the latest changes in accounting regulations, including federal accounting standards FSB 5/2019 "Stocks", FSB 6/2020 "Fixed Assets", FSB 26/2020 "Capital Investments" and the new version of PBU 18/ 02 "Accounting for income tax calculations". It includes methodological recommendations on modeling of business operations and analysis of financial statements of the organization and a workshop on modeling of business operations and analysis of financial statements. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying in the fields of "Economics" and "Management".