The textbook reveals the content of one of the central and most complex topics of the discipline "Accounting Theory" ("Accounting") for students of the direction 521600 - "Economics" of specializations "Accounting, Analysis and Audit" and "Finance and Credit" respectively . Reflects the essence of the processes of supply (procurement), production and sale of products (goods, works, services), contains a list of key accounting entries, explanatory schemes Can be used in the methodological support of the lecture course and for self-study. For students of the 2nd year of full-time studies in the direction of 521600 - ''Economics'' specialization ''Accounting, analysis and audit'' and specialization ''Finance and credit''