The textbook outlines the basics of accounting theory and the procedure for accounting in accordance with the Regulations (standards) of accounting. Each topic contains completed numerical examples of accounting entries, which allows you to better master the theoretical material, and control questions and tasks, tests and tasks can be used for practical classes and test control of students' knowledge. The difference between the fourth edition is the corrections and additions related to changes in the regulatory framework for accounting and taxation, and the partial reorganization of the material. For students majoring in "Accounting and Auditing", as well as students of other economic specialties in in-depth study of the discipline, teachers, accountants, practitioners, students of training, retraining and advanced training, business leaders, managers of all levels of enterprise management.