The book traces the evolution of accounting thought from its inception to the present day. The author showed and analyzed a huge number of accounting techniques, most of them can be successfully applied in our country. For many years, accounting science was divorced not only from the scientific achievements of the West, but also from the old Russian accounting school. Therefore, certain accounting tasks, traditional for countries with market economies, until recently were unfamiliar to the Russian accountant. For students and teachers of economic specialties, as well as for specialists in the field of accounting, looking for non-trivial solutions to economic situations and wishing to understand the essence of the changes taking place in it.