Detailed review of the organization of cash accounting , Stocks of goods, Financial Investments , Primary Resources , Intangible Assets , the organization's calculations as to the legal and, as well as with individuals, taking into account the latest changes in the regulatory and legislative regulation of accounting. Much attention is paid to the issues of recognition in the accounting of the types of capital of the organization, accounting for income and expenses that affect its value. A separate chapter is devoted to accounting financial statements, which reflect the peculiarities of the formation of both individual and consolidated financial statements . Conforms to the Federal State Educational Standard for Higher Professional Education of the Third Generation. For students studying in direction 080100. 62 "Economics" profiles "Accounting, analysis and audit", "World economy", "Taxes and taxation", "Finance and credit" of all forms of training. Can be used in the study of financial accounting by students of other fields of study and profiles. It will be useful for students of advanced training courses .