This tutorial is based on the requirements of the State Educational Standards, Accounting and auditing curriculum. This is intended for students majoring in "Accounting and Audit". Users can gain additional information on "Accounting" based on foreign experience, which can be used by students studying economics, business entities, and researchers conducting research in this field.Besides that, Accounting and its aspects are the field of economic knowledge of practical importance. Information on the financial and economic activities of business entities is recorded using accounting, processed,...