Book "Accounting of the main activities of railways . Guidelines for practical training in the discipline ", created by the team of authors, is an indispensable educational resource for students, teachers and specialists seeking to better understand the features of accounting in the field of rail transport . This book is a real guide to the complex and multifaceted aspects of accounting, revealing all the subtleties and nuances inherent in the activities of railways, and turning theory into a practical guide. The focus of this work is on the unique features of accounting in the railway industry, where the most important role is played not only by the accuracy and timeliness of accounting, but also by the special specifics of cost formation, depreciation, accounting for fixed assets and financial results. The authors carefully consider the mechanisms for recording the main operations related to the operation of railway infrastructure, rolling stock and auxiliary services in the accounting records .. The book not only describes the theoretical foundations, it is saturated with practical examples, tasks and methodological recommendations, which makes it a valuable tool for consolidating knowledge and preparing for real professional situations. A special place in the book is occupied by the method of conducting practical exercises, which will help students and teachers to organize the educational process as efficiently as possible. The guidelines include step-by-step instructions, case studies and standard tasks to strengthen the skills of record keeping, financial analysis and reporting in the context of a railway company .. This approach contributes to the development of analytical thinking, attentiveness and professional competence of future specialists. This book will be of particular interest to students studying in specialties related to accounting, economics and management in transport enterprises, as well as young professionals who want to systematize their knowledge and prepare for practical activities. It will also be useful for teachers looking for a modern and structured manual for conducting classes and seminars. The topics covered in the "Accounting of the main activity of railways" cover a wide range of issues - from accounting for fixed assets and tangibles to accounting for the costs of operation and repair of railway infrastructure. Particular attention is paid to the issues of accounting for income and expenses, cost formation and financial reporting, which makes the book relevant and in demand in the conditions of constantly changing legislation and market requirements. The style of presentation of the authors is distinguished by clarity, logic and practical orientation. A team of authors with extensive experience in the field of accounting and transport economics has created a book that not only explains complex concepts, but also inspires the practical application of knowledge. This publication is the result of careful work of professionals who strive to make the educational process as understandable and interesting as possible. If you are looking for a book that will help you understand the specifics of railway accounting, understand how to properly keep records and analyze the financial performance of transport enterprises, "Accounting of the main activities of railways. Guidelines for practical training in the discipline” will become a reliable companion for you This book is an excellent solution for those who want not only to master theoretical knowledge, but also to learn how to apply them in real professional activities, which makes it an indispensable tool for future and current specialists in the field of transport accounting and economics. Overall , This book is not just a collection of manuals , , , [ A comprehensive guide to accounting in the field of rail transport , which will help you to reveal all the secrets of accounting, increase your professional competence and confidently walk the path of career development.