The textbook presents two main classifications of accounts used in the theory of accounting for didactic purposes: the classification of accounts by economic content and the classification of accounts by structure and purpose. Both classifications are developed in accordance with the Accounts Plan 2000. and reflect changes in accounting methodology. The economic classification is represented in the grouping of balance sheet and off-balance sheet accounts, the structural classification is represented in the grouping of main, regulatory, operational and result accounts. For bachelors of the 3rd year of the day and evening departments of the "Economics" and "Management" directions, students of the 4th year of the correspondence department of the specialty "Accounting and Auditing"