This work is aimed at forming and deepening foundational knowledge in the field of accounting within enterprises. It covers key topics such as the organization of accounting processes, cash flows and settlements, accounting for fixed assets and intangible assets, and related financial activities. All materials are presented in line with the latest legal and regulatory requirements, including both national and international accounting standards. This monograph is designed primarily for students of professional education institutions. However, it will also serve as a valuable resource for practicing accountants, economists, entrepreneurs, and business managers seeking to enhance their understanding and practical application of accounting principles in their professional activities.
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