The new version of the Decree of the Government of the Russian Federation of 19.01.1998 No. 47 "On the rules for the conduct of organizations fulfilling a state order at the expense of the federal budget, separate accounting of the results of financial and economic activities" approved the formalized rules for maintaining separate accounting under contracts, and the reporting form for the execution of contracts was determined. The book details the concept of separate accounting: the definition of basic concepts is given, general approaches to building a separate accounting system in an enterprise are consistently disclosed, the concept of a control rule is disclosed using examples. The book is addressed to specialists of enterprises responsible for organizing separate accounting and preparing reporting on the execution of contracts, as well as audit, consulting and implementation organizations involved in the automation of accounting at enterprises.