Accounting in two modules

The manual is developed in accordance with the requirements of Federal state educational standard, as well as the working program of the discipline "Accounting. Module 1, 2", prepared by teachers of the Department of accounting and audit, Vladivostok state University of Economics and service. Reveals the fundamental principles, the essence, the basic concepts, the terminology used in accounting. Examines the critical elements of the method of accounting, document management, forms of accounting, valuation, calculation. Special attention is paid to the reflection of the main business processes (logistics, production, sales of finished products) in accounting. Also provides information on accounting of a number of separate facilities needed in the activities of modern enterprises (accounting of funds and payments, fixed assets accounting, inventory, etc.). For students enrolled in directions of preparation "Economy", "Management". "Business Informatics" study of the discipline "Accounting", "Accounting (financial) accounting", "management Accounting", "Accounting and analysis" as well as a wide range of readers interested in questions of accounting.