Accounting and financial accounting

The textbook describes a theoretical approach to the organization and methodology of financial accounting. In preparing the textbook, we used the provisions of the Program on Accounting Reform and regulatory documents on its maintenance, approved by the Government of the Russian Federation, the Ministry of Finance of the Russian Federation and JSC "Russian Railways", respectively, but taking into account the principles of organization and maintenance of financial accounting, proposed in scientific developments of recent years by members of the author's team. The structure of the textbook from the point of view of the list of questions to be studied in the course of bachelor's degree preparation basically corresponds to the curriculum on the discipline "Accounting Financial Accounting" for bachelors of the direction 080109 "Economics" (profile "Accounting, analysis and Audit"). However, the authors ' theoretical developments are mainly related to the peculiarities of organizing and maintaining financial accounting in the field of railway transport.