І.Л. Тюцяк, А.Л. Aunt]; for the head ed. N.M. Tkachenko. - Kyiv: Alerta, 2014. - 456 pp.
The textbook is prepared in accordance with the educational-professional training program for bachelor of knowledge 0305 "Economics and Entrepreneurship" in the direction of training 6.030509 "Accounting and Auditing". In accordance with the Law of Ukraine "On Accounting and Financial Reporting in Ukraine", National Accounting Standards, Tax Code of Ukraine, the issues of theory and practice of equity accounting, short-term and long-term liabilities, future income, expenses, income and profit are covered. economic entities, the main purpose of which is to make a profit, as well as disclosed the procedure for displaying information about such objects of accounting in accounting registers and financial statements (subject to legislative changes).
higher educational institutions of all levels of accreditation, practicing accountants, auditors, managers of various levels of government, students of postgraduate education and training programs, etc.