Abstract:
The textbook was prepared by teachers of the Department of Financial Law of the Kutafin Moscow State Law University, where for the first time in law schools a training course "Legal regulation of accounting" was developed. The structure of the textbook consists of general and special parts. The general part includes the most significant sections of the legal regulation of accounting, such as the history and theory of its formation and development, the methodology of its management, introduces the accounting system, its legal foundations, features of the legal regulation of inventory, calculation and accounting. A special part is devoted to the specifics of accounting in budgetary institutions, credit organizations, the organization of tax accounting and the legal regulation of auditing. For students of the magistracy of law and non-law universities studying the legal foundations of accounting and auditing, as well as for practitioners.