This is the proceedings of the conference dedicated to the theoretical and practical aspects of the financial control in the area of public and private finance.
Its target audience is researchers, faculty members of the universities, post-graduate, master and bachelor students.
The manual is given a general description of the methods and the Principles of accounting, as well as the main topics of financial accounting with examples. In the fourth part of the work presented prac-cal objectives for the course, as well as complex tasks and a test. The manual is intended for students majoring in "Economics" and "Management", studying accounting course. Also, benefits may be useful to managers and financiers, who are faced with accounting and reporting systems in the enterprise, as well as for anyone interested in the issues of accounting.