Accounting and Taxation

The monograph presents theoretical and practical accounting foundations in organizations of the Republic of Belarus.The economic essence, meaning and objectives of accounting, the subject and method of accounting, balance sheet, accounts and double entry, documentation and inventory are considered.The accounting of cash, accounting of settlement transactions, accounting of fixed assets, accounting of production stocks, accounting of settlements with personnel for wages, accounting of finished products and their sales, accounting of financial results, the basics of financial statements, the theoretical foundations of taxation, taxes and fees in the Republic of Belarus are described.This monograph addresses students, masters degree students, postgraduate students and research associates in the accounting field in organizations.