Introduction to Accounting

This textbook has been developed in accordance with the requirements of state educational standards and the curriculum for the subject Introduction to Accounting. It is intended for students specializing in Accounting and Auditing (50410101). The textbook covers theoretical aspects such as the objectives, subject matter, objects, methods, and methodology of accounting, as well as the conceptual framework for preparing financial statements. These topics are presented based on the requirements of state educational standards and the model curriculum for this specialization. Designed as the primary academic resource for students studying Introduction to Accounting, this textbook has been prepared with reference to international experience. It can also be used by students in other economics-related fields, professionals in economic entities, and researchers conducting studies in this area.