This manual will help you understand the basic terms and concepts of accounting for both students and novice accountants, entrepreneurs who have decided to keep records of their own enterprise. Starting from the first steps, you will get acquainted with accounting using specific examples and tasks, with unified forms of primary documents, and learn how to understand the relationship between accounts. The book discusses the questions that students often ask when mastering this discipline. For a better perception of the material, tasks are given for self-study. At the end of the book are the answers.