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Primary accounting documentation

The textbook sets out the theoretical foundations of the document flow of an economic entity, considers the stages of the movement of accounting documents from the moment of their creation to their transfer to storage, presents the procedure for registration of primary accounting documents on the facts of economic life in various parts of the accounting process in accordance with the requirements of Russian accounting and tax legislation. 
Meets the requirements of the federal state educational standards of higher education of the latest generation. 
It is intended for students in the field of training 38.03.01 "Economics", practicing accountants, economists, students of the advanced training system.