The textbook describes in a comprehensive and consistent manner the procedure for maintaining accounting records in commercial organizations. The process of the formation of accounting as a science is disclosed, the foundations of legislative and regulatory regulation of accounting are presented. Particular attention is paid to the description of accounting methods, disclosure of the procedure for accounting for property and obligations of economic entities. Also considered are the organization of analytical work, the basics of the theory of economic analysis, techniques and methods of one hundred conducting, information base. The methodology for analyzing the use of fixed assets, working capital and labor resources of the organization is disclosed. All materials are set out in accordance with the provisions of the current regulatory framework and illustrated with practical examples. For better assimilation of the material, test questions and tasks have been developed.