Theoretical bases, principles and rules of accounting organization are considered, procedure of its main sections maintenance, peculiarities of accounting in bankruptcy procedures, procedure of information disclosure in financial statements and methods of its analysis are described. All chapters of the textbook are accompanied by test questions and tests that allow students to control the assimilation of the material (with answers). For students of economic universities and specialties, students of the training and advanced training system, graduate students, teachers and all those who are interested in modern accounting problems.