This publication is built on the basis of an integrated approach to covering the theory of accounting and modern accounting practice. The fundamental principles of accounting, the state and prospects for the development of the system of legal regulation of accounting in the Russian Federation, the content of the accounting process, starting with the initial registration of accounting objects and ending with their description in accounting (financial) statements, approaches to the analysis of indicators of accounting (financial) statements are considered. The training manual corresponds to the current GEF HPE of the new generation. Designed for students, undergraduates and teachers of economic universities.