The textbook "Theory of Accounting" contains historical essays on the theory of accounting, in a logical sequence outlines the theoretical foundations of the subject, method, techniques of forms and organization of accounting in accordance with current regulatory (legislative) sources in Ukraine, the beginning of science "
The textbook sets out the essence of the concepts: account; debit; credit; double entry; accountant; General characteristics; organization, subject and method of accounting; documentation; accounting registers; inventory; forms of accounting; Balance, the basics of its construction; system of accounting accounts and their characteristics; Chart of Accounts.
Each section of the textbook contains control questions and tests.
The Appendix contains the Chart of Accounts and Instructions for the application of the Chart of Accounts.