Training Manual . M. : RGOTUPS, 2000. 100 s. The collection contains the basic terms and concepts necessary for the organization of accounting at the enterprise under the new Accounting Plan and Instructions for its application in accordance with the "Regulations on Accounting and Reporting in the Russian Federation", approved by the order of the Ministry of Finance of the Russian Federation 20. 03. 92g. No. 10, as well as subsequent changes and additions and regulatory documents of other government departments . In this regard, the starting point in accounting are the basic terms used in accounting. In the Collection, in an accessible and concise form, it is revealed