The textbook was prepared by Professor of the Department of Accounting and Auditing of the National University of Food Technologies NM Tkachenko in full accordance with the program of the course "Accounting (Financial) Accounting". The textbook contains "Theoretical foundations of accounting (financial) accounting" (part I - 4 chapters), "Accounting (financial) accounting" (Part II - 10 chapters), "System and subsystems of taxation, fees, penalties, accounting" ( Part III - 3 chapters), “Accrual and payment of the single social contribution” (Part IV - 3 chapters), “Financial reporting in Ukraine” (Part V - 2 chapters).
The main provisions of modern theory and practice are revealed accounting on the basis of current legislation. Methods of calculations, relevant documentation, registers and at the end of each section - consolidated correspondence of accounting accounts.
Designed for students of higher educational institutions. It can also be useful for students of colleges, vocational schools, accountants, financiers, economists, auditors, auditors, teachers, as well as anyone interested in the technique of accounting (financial) accounting.