Training Manual . Tambov, 2008. - 300 s. For students of economic specialties: "Marketing", "Commerce", "Economics and enterprise management" . Historical overview of the development of accounting. Foundations of Accounting Theory . Essence, Tasks and Principles of Accounting . The essence and main tasks of accounting . Basic rules (principles) of accounting . Accounting regulations in Russia. Subject and method of accounting . The subject matter of accounting and its objects . Types of measurements and estimates used in accounting . Accounting Methods. Inventory of property and liabilities of the enterprise. Balance sheet . Nature, structure and types of balance sheets . Changes in the balance sheet caused by economic transactions. Accounts in accounting. Concept and structure of the account . Double entry. Plan of accounts. Classification of accounts. Synthetic and Analytical Accounting . Documentation and systematization of accounting information . Documentation of economic operations. Registers, their types and maintenance techniques. Forms of Accounting . Accounting policy of the enterprise . Financial accounting[/i]Accounting of fixed assets. Concept, classification of fixed assets, their assessment . Accounting for capital gains. Accounting for depreciation and repair of fixed assets . Accounting for disposal of property, plant and equipment . Features of lease of fixed assets, accounting of leasing. Accounting for Intangible Assets . Concept and classification of intangible assets . Accounting for income and creation of intangible assets . Depreciation of intangible assets . Accounting for disposal of intangible assets . Inventory accounting. Concept of production stocks, their classification and evaluation . Records of receipts . Release of materials into production . Accounting for sales and other disposals of materials. Accounting for proceeds from the sale of goods. Accounting for labor and its payment . Forms, systems and types of remuneration . Accounting for time worked and production of employees . Synthetic and analytical accounting of payroll calculations. Salary deductions . Single social tax accounting. Accounting for production costs . Organization of accounting for production costs . Economic characteristics and classification of production costs. Forming the cost of production by items and elements of Cost. Accounting for the production and sale of finished products (works, services), Concept, evaluation and documentation of finished products . Production of finished products . Accounting for the sale of finished products (works, services), Accounting for sales costs . Accounting for cash. Accounting for cash transactions . Accounting for transactions in the current account. Accounting for financial investments . Concept, classification and evaluation of financial investments . Accounting for contributions to the authorized capital of other organizations . Accounting for Investments in Stocks and Bonds. Accounting for other financial investments . Calculations for joint activities. Accounting with debtors and creditors. Accounting for settlements with accountable persons . Accounting for debts to suppliers and contractors. Payments to Customers and Customers . Accounts with different debtors and creditors. Settlement of trust management of property . Accounting for financial results and profit utilization. Formation of the financial result of the organization . Accounting for the financial result and the use of profits . Income tax accounting[i]Accounting management accounting. The essence of management accounting and its differences from financial accounting . The nature of costs, their classification and structure . How costs are taken into account and cost is calculated. The role of management accounting data in justifying decisions on management levels. Cost-volume-profit analysis Pricing decision-making. Decision-making under risk of uncertainty. Management accounting of human capital . Audit Basics[i]/i]General Provisions. Historical background. The nature of the audit. Methods and scope of audit. Legal Aspects of Auditing . Audit and Audit . International and Russian auditing standards . Internal control system of the organization