This comprehensive textbook is based on lecture courses taught by the authors at several universities in the capital. It covers all aspects of the discipline "Probability Theory and Mathematical Statistics," aligned with the State Educational Standard for higher professional education and tailored to programs such as "Finance and Credit," "Accounting, Analysis, and Audit," "Management of Organizations," and others. The book is divided into two main sections: "Probability Theory" and "Mathematical Statistics." It includes practical insights and methods developed by the authors, self-assessment questions, real-world examples of classical techniques, and exercises for independent study. Designed for students, graduate students, and educators, as well as researchers, entrepreneurs, and business managers, this textbook aims to provide a solid foundation in the essential concepts and applications of probability and statistics.