Introduction
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Chapter 1. Subject and method of acounting
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1.1. General characteristic of the economic account
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1.2. Subject, tasks and forms of accounting
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1.3. Economic processes
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1.4. Classification of economic assets and their sources
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1.5. Method of accounting
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Chapter 2. Balance sheet
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2.1. The essence and importance of the balance sheet
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2.2. The structure and balance sheet accounts
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2.3. Types of economic operations causing changes in balance
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Chapter 3. The account of cash assets and accounts
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3.1. Tasks of the account of cash assets and accounts
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3.2. Account of cash operations
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3.3. Account of operations by settlement account
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3.4. Account of operations by currency account
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3.5. Account of accounts with accountable persons
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3.6. Account of other settlement operations
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3.7. Account debtor and creditor debts
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3.8. Account of the credits of banks and borrowed funds
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3.9. Account of tax operations
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Chapter 4. Materials accountancy
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4.1. Classification, estimation and tasks of materials accountancy
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4.2. Organization of the account of materials transaction
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4.3. Account of accounts with the purveyor of materials
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4.4. Warehouse account of materials and order of inventory realization
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Chapter 5. The account of the fixed assets and intangible assets
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5.1. The meaning of the fixed assets
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5.2. Structure of expenses of initial cost of the fixed assets
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5.3. Account of receipt of the fixed assets
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5.4. The methods of the fixed assets charging and their account
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5.5. Account of expenses on repair of the fixed assets and their retirement
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5.6. Account of initial cost and reassessments of the fixed assets
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5.7. The meaning and forms of intangible assets
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5.8. Initial cost of intangible assets
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5.9. Account of reassessment of intangible assets
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Chapter 6. Labour and wages accounting
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6.1. The basic tasks of the labour and wages accounting
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6.2. The forms and systems of payment of the labour
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6.3. Documentary registration and account of payment for no work time and temporary disability benefit
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6.4. Deduction and money stopped from wages
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6.5. Order of registration of accounts with the workers and employees and payment of their wages
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6.6. Synthetic account of labour and wages and accounts with the personal of labour payment
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Chapter 7. Financial investments
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7.1. The structure of financial investments in market economy
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7.2. The account of securities and financial investments
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7.3. The account of the financial investment’s funds
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Chapter 8. Theoretical bases of the administrative account
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8.1. The subject and method of the administrative account
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8.2. Independent and integrated methods of organization of the administrative account
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8.3. The show of economic operations on accounts of the administrative and financial accounting
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8.4. Classification of expenses account and calculation of the cost price of production
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8.5. Chartered method of the account of expenses and calculationof the cost price of production
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8.6. Normative method of the account of expenses and calculation of the cost price of production
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8.7. Process method of the account of expenses and calculation of the cost price of production
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8.8. Account of expenses and calculation of the cost price of production by Sandart costs system
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8.9. Account of expenses and calculation of the cost price of production by Direct costs system
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