Accounting: in diagrams and tables: Study guide. (Бухгалтерський облік: у схемах і таблицях. Навчальний посібник англійською мовою)

This study guide is designed to meet the current educational needs of higher education students and to build a solid understanding of accounting principles. The material is structured and presented in a clear visual format using diagrams and tables, which enhances the comprehension of both theoretical concepts and practical applications. The first part of the guide introduces the fundamental elements of accounting, including its nature, subject and method, key techniques, double-entry bookkeeping, the accounting balance sheet, accounts, documentation, inventory, accounting registers, valuation, cost calculation, and various accounting system formats. The second part focuses on the practical aspects of accounting for assets, liabilities, equity, expenses, revenues, financial results, and the preparation of financial statements. The study guide also contains sample financial reports, a glossary of essential accounting terms, and the Chart of Accounts, all of which contribute to developing practical accounting skills based on theoretical knowledge. This guide is recommended for undergraduate students majoring in Accounting and Taxation, as well as for students of other economics-related disciplines where accounting serves as a vital component of professional training.