Представлена методика бухгалтерского финансового учета экономических объектов. Рассмотрены основные понятия, оценка, принципы учета собственного капитала, активов, обязательств, доходов и расходов, финансовых результатов, внешнеэкономической

деятельности. Изложена методология составления бухгалтерской (финансовой) отчетности. Освещены различия в учете доходов и расходов в бухгалтерском и налоговом учете. Содержит практические примеры и контрольные вопросы. Материал построен на основании

современной законодательной базы нормативного правового регулирования бухгалтерского финансового учета и отчетности.

Соответствует ФГОС ВО последнего поколения.

Для студентов бакалавриата, обучающихся по дисциплине \"Бухгалтерский финансовый учет\".

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