Fundamentals of accounting theory and analysis

The monograph outlines the theoretical foundations of accounting and economic analysis in organizations.The economic essence, meaning and tasks of accounting, the subject and method of accounting, balance sheet, accounts and double entry, classification of accounts of accounting, as well as accounting of economic processes, documentation and inventory, the basics of accounting statements are considered.Tasks and types of economic analysis are described, the characteristic of the basic techniques and methods of economic analysis is given. The methods of factor analysis, the method of calculating economic reserves on the example of a commercial organization are highlighted. This monograph is addressed to students, graduate students, postgraduate students and researchers in the field of accounting and economic analysis in organizations.

Autorentext

Koval'chuk Viktorija Valer'evna, candidate of economic sciences, associate professor, head of the department of economic informatics, accounting and commerce of the institution of education "Skaryna State University".Bartashevich Natal'ja Igorevna, Senior Lecturer of the Department of Economic Informatics, Accounting and Commerce of the Educational Establishment "Skaryna State University".