Tatul Movsisyan, General Director of «TM Audit» CJSC, published a new book` "Accounting".
The “Accounting” book is intended for self studying beginners, students and lecturers of the educational institutions, accountants, and other people in financial sphere.
The book consists of nine chapters. The first chapter presents general bases of accounting, particularly` description and historical development of accounting, resources and their generation sources, double-entry accounting, accounts and chart of accounts, accounting entry of transactions, documentation and inventory counting, IFRS and regulation of accounting, recognition and measurement of elements FS.
In the next chapters, there are presented the accounting approach of assets and liabilities (part 2), owner’s equity, revenues and expenses (part 3), expenditures (part 4), lease and agriculture (part 5), future measurement and impairment (part 6), taxes (part 7), off balance sheet accounts (part 8) and financial statements (part 9).
The presentation method, recitation and sequence of materials are designed in a way to help users learn it easily. There are questions and tasks at the end of each chapter, which are designed to check the perception of materials.