Accounting and business. Work and rest. Accrual for pregnancy and childbirth

They are polar and non-polar. Their differences are that some are used in DC voltage circuits, while others are used in AC circuits. It is possible to use fixed capacitors in AC voltage circuits when they are connected in series with the same poles, but they do not show the best parameters.

Capacitors non-polar

Non-polar, as well as resistors, are fixed, variable and tuning.

Trimmers capacitors are used to tune resonant circuits in transceiver equipment.

Rice. 1. PDA Capacitors

PDA type. They are silver-plated plates and a ceramic insulator. They have a capacity of several tens of picofarads. You can meet in any receivers, radios and television modulators. Trimmer capacitors are also denoted by the letters KT. This is followed by a number indicating the type of dielectric:

1 - vacuum; 2 - air; 3 - gas-filled; 4 - solid dielectric; 5 - liquid dielectric. For example, the designation KP2 means a variable capacitor with an air dielectric, and the designation KT4 means a tuning capacitor with a solid dielectric.

Rice. 2 Modern trimmer chip capacitors

To tune radio receivers to the desired frequency, use variable capacitors(KPI)

Rice. 3 Capacitors KPI

They can only be found in transceiver equipment.

1- KPI with an air dielectric, you can find it in any radio receiver of the 60-80s.
2 - variable capacitor for VHF units with vernier
3 - a variable capacitor, used in receiving equipment of the 90s to this day, can be found in any music center, tape recorder, cassette player with a receiver. Mainly made in China.

There are a great many types of permanent capacitors, within the framework of this article it is impossible to describe all their diversity, I will describe only those that are most often found in household equipment.

Rice. 4 Capacitor KSO

Capacitors KSO - Pressed mica condenser. Dielectric - mica, plates - aluminum sputtering. Encapsulated in brown compound. They are found in equipment of the 30-70s, the capacity does not exceed several tens of nanofarads, the case is indicated in picofarads, nanofarads and microfarads. Due to the use of mica as a dielectric, these capacitors are able to operate at high frequencies, as they have low losses and have a large leakage resistance of about 10^10 ohms.

Rice. 5 Capacitors KTK

Capacitors KTK - Tubular Ceramic Capacitor As a dielectric, a ceramic tube is used, plates made of silver. They were widely used in the oscillatory circuits of lamp equipment from the 40s to the early eighties. The color of the capacitor means TKE (Temperature Coefficient of Capacitance Change). Next to the container, as a rule, the TKE group is prescribed, which has an alphabetic or numerical designation (Table 1.) As can be seen from the table, the most thermally stable are blue and gray. In general, this type is very good for HF technology.

Table 1. TKE marking of ceramic capacitors

When setting up receivers, it is often necessary to select capacitors for heterodyne and input circuits. If the receiver uses KTK capacitors, then the selection of the capacitance of the capacitors in these circuits can be simplified. To do this, several turns of PEL 0.3 wire are tightly wound on the capacitor case near the terminal, and one of the ends of this spiral is soldered to the terminal of the capacitors. By spreading and shifting the turns of the spiral, it is possible to adjust the capacitance of the capacitor within a small range. It may happen that by connecting the end of the spiral to one of the terminals of the capacitor, it is not possible to achieve a change in capacitance. In this case, the spiral should be soldered to another terminal.

Rice. 6 Ceramic capacitors. Soviet at the top, imported at the bottom.

Ceramic capacitors, they are usually called "red flags", and sometimes the name "clay" is also found. These capacitors are widely used in high frequency circuits. Usually these capacitors are not listed and are rarely used by amateurs, since capacitors of the same type can be made from different ceramics and have different characteristics. In ceramic capacitors, while gaining in size, they lose in thermal stability and linearity. The container and TKE are indicated on the case (table 2.)

table 2

Just look at the allowable capacitance change for capacitors with TKE H90, the capacitance can almost double! For many purposes, this is not acceptable, but still you should not reject this type, with a small temperature difference and not strict requirements, they can be used. Using the parallel connection of capacitors with different signs of TKE, one can obtain a sufficiently high stability of the resulting capacitance. You can meet them in any equipment, the Chinese are especially fond of in their crafts.

They have a capacitance designation in picofarads or nanofarads on the case, imported ones are marked with a numerical coding. The first two digits indicate the value of capacitance in picofarads (pF), the last - the number of zeros. When the capacitor has a capacitance of less than 10 pF, then the last digit can be "9". For capacitances less than 1.0 pF, the first digit is "0". The letter R is used as the decimal point. For example, code 010 is 1.0 pF, code 0R5 is 0.5 pF. A few examples are summarized in the table:

Alphanumeric marking:
22p-22 picofarad
2n2- 2.2 nanofarads
n10 - 100 picofarads

I would like to especially note ceramic capacitors of the KM type, they are used in industrial equipment and military devices, they have high stability, it is very difficult to find, because they contain rare earth metals, and if you find a board where this type of capacitor is used, then in 70% of cases they were cut out to you).

In the last decade, surface-mount radio components have become very often used, here are the main package sizes for ceramic chip capacitors

MBM capacitors - a metal-paper capacitor (Fig. 6.), As a rule, it was used in tube sound-amplifying equipment. Now highly prized by some audiophiles. Also of this type are capacitors K42U-2 of military acceptance, but they can sometimes be found in household appliances.

Rice. 7 Capacitor MBM and K42U-2

It should be noted separately such types of capacitors as MBGO and MBGCH (Fig. 8), amateurs are often used as starting capacitors to start electric motors. As an example, my margin for a 7kW motor (Figure 9.). Designed for high voltage from 160 to 1000V, which gives them many different applications in everyday life and industry. It should be remembered that for use in a home network, you need to take capacitors with an operating voltage of at least 350V. You can find such capacitors in old household washing machines, various devices with electric motors and in industrial installations. Often used as filters for acoustic systems, having good parameters for this.

Rice. 8. MBGO, MBGCH

Rice. 9

In addition to the designation indicating the design features (KSO - compressed mica capacitor, KTK - ceramic tubular, etc.), there is a designation system for capacitors of constant capacitance, consisting of a number of elements: the letter K is in the first place, a two-digit number is in the second place, the first digit of which characterizes the type of dielectric, and the second - the features of the dielectric or operation, then the serial number of the development is put through a hyphen.

For example, the designation K73-17 means a film polyethylene terephthalate capacitor with the 17 serial number of development.

Rice. 10. Various types of capacitors

Rice. 11. Capacitor type K73-15

The main types of capacitors, imported analogues in brackets.

K10 - Ceramic, low voltage (Upa6<1600B)
K50 - Electrolytic, foil, aluminum
K15 - Ceramic, high voltage (Upa6>1600V)
K51 - Electrolytic, foil, tantalum, niobium, etc.
K20 - Quartz
K52 - Electrolytic, bulk-porous
K21 - Glass
K53 - Oxide-semiconductor
K22 - Glass-ceramic
K54 - Oxide-metal
K23 - glass enamel
K60- With air dielectric
K31- Low Power Mica (Mica)
K61 - Vacuum
K32 - High power mica
K71 - Film polystyrene (KS or FKS)
K40 - Paper low-voltage (Irab<2 kB) с фольговыми обкладками
K72 - Film fluoroplastic (TFT)
K73 - Film polyethylene terephthalate (KT, TFM, TFF or FKT)
K41 - High-voltage paper (Irab> 2 kV) with foil covers
K75 - Film combined
K76 - Lacquer film (MKL)
K42 - Paper with metallized plates (MP)
K77 - Film, Polycarbonate (KC, MKC or FKC)
K78 - Film polypropylene (KP, MKP or FKP)

Capacitors with a film dielectric are commonly called mica, various dielectrics used give good TKE performance. As plates in film capacitors, either aluminum foil or thin layers of aluminum or zinc deposited on a dielectric film are used. They have fairly stable parameters and are used for any purpose (not for all types). Found in household appliances everywhere. The case of such capacitors can be either metal or plastic and have a cylindrical or rectangular shape (Fig. 10.) Imported mica capacitors (Fig. 12)

Rice. 12. Imported mica capacitors

Capacitors are labeled with a nominal deviation from capacitance, which can be shown as a percentage or have a letter code. Basically, capacitors with a tolerance of H, M, J, K are widely used in household equipment. The letter indicating the tolerance is indicated after the value of the nominal capacitance of the capacitor, like this 22nK, 220nM, 470nJ.

Table for deciphering the conditional letter code of the permissible deviation of the capacitance of capacitors. Tolerance in %

Letter designation

Important is the value of the allowable operating voltage of the capacitor, indicated after the nominal capacity and tolerance. It is indicated in volts with the letter B (old marking), and V (new marking). For example, like this: 250V, 400V, 1600V, 200V. In some cases, the letter V is omitted.

Sometimes Latin letter coding is used. For decoding, use the table of letter coding of the operating voltage of capacitors.

Rated voltage, V	designation letter

Fans of Nikola Tesla have a frequent need for high voltage capacitors, here are a few that can be found, mainly in line scanner televisions.

Rice. 13. High voltage capacitors

Capacitors are polar

Polar capacitors include all electrolytic ones, which are:

Aluminum electrolytic capacitors have high capacitance, low cost and availability. Such capacitors are widely used in radio instrumentation, but have a significant drawback. Over time, the electrolyte inside the capacitor dries out and they lose capacity. Together with the capacitance, the equivalent series resistance increases and such capacitors no longer cope with the tasks. This usually causes malfunction of many household appliances. The use of used capacitors is not desirable, but still, if you want to use them, you need to carefully measure the capacitance and esr, so that later you don’t look for the cause of the device’s inoperability. I see no point in listing the types of aluminum capacitors, since there are no special differences in them, except for geometric parameters. Capacitors are radial (with leads from one end of the cylinder) and axial (with leads from opposite ends), there are capacitors with one lead, as the second, a case with a threaded tip is used (it is also a fastener), such capacitors can be found in the old tube radio and television technology. It is also worth noting that on computer motherboards, in switching power supplies, capacitors with low equivalent resistance, the so-called LOW ESR, are often found, and so they have improved parameters and are replaced only with similar ones, otherwise there will be an explosion the first time you turn it on.

Rice. 14. Electrolytic capacitors. Bottom - for surface mounting.

Tantalum capacitors are better than aluminum capacitors due to the use of more expensive technology. They use a dry electrolyte, so they do not tend to "dry out" aluminum capacitors. In addition, tantalum capacitors have lower resistance at high frequencies (100 kHz), which is important when used in switching power supplies. The disadvantage of tantalum capacitors is the relatively large decrease in capacitance with increasing frequency and increased sensitivity to reverse polarity and overloads. Unfortunately, this type of capacitor is characterized by low capacitance values ​​(usually no more than 100 microfarads). High voltage sensitivity forces developers to make the voltage margin Double or more.

Rice. 14. Tantalum capacitors. The first three are domestic, the penultimate one is imported, the last one is imported for surface mounting.

Main dimensions of tantalum chip capacitors:

One of the types of capacitors (in fact, they are semiconductors and have little in common with ordinary capacitors, but it still makes sense to mention them) includes varicaps. This is a special type of diode capacitor that changes its capacitance depending on the applied voltage. They are used as elements with electrically controlled capacitance in frequency tuning circuits of an oscillatory circuit, frequency division and multiplication, frequency modulation, controlled phase shifters, etc.

Rice. 15 Varicaps kv106b, kv102

Also very interesting are "supercapacitors" or ionistors. Although small in size, they have a colossal capacity and are often used to power memory chips, and sometimes they replace electrochemical batteries. Ionistors can also work in a buffer with batteries in order to protect them from sudden surges in load current: at low load current, the battery recharges the supercapacitor, and if the current increases sharply, the ionistor will release the stored energy, which will reduce the load on the battery. With this use case, it is placed either directly next to the battery, or inside its case. They can be found in laptops as a battery for CMOS.

The disadvantages include:
Specific energy is less than batteries (5-12 Wh/kg at 200 Wh/kg for lithium-ion batteries).
The voltage depends on the degree of charge.
Possibility of burnout of internal contacts in case of short circuit.
Large internal resistance compared to traditional capacitors (10 ... 100 Ohms for an ionistor 1 F × 5.5 V).
Significantly larger, compared with batteries, self-discharge: about 1 μA for an ionistor 2 F × 2.5 V.

Rice. 16. Ionistors

This section is dedicated to my work - accounting.

Work (Accounting)

Payroll postings

D26 (20,44,25) K70 Payroll for an employee of an organization
D26 K69 Calculation of UST tax (insurance contributions)
D70 K68 Accrual of personal income tax from the Wage Fund
D70 K51 (50) Payment of wages to an employee of the organization
D69 K51 The amount of accrued UST (insurance premiums) has been paid
D68 K51 The amount of accrued personal income tax has been paid

One-time allowance at the birth of a child

D70 K69.1 Calculation of benefits at the birth of a child

D69.1 K51.50 Payment of a one-time allowance from the settlement account / from the cash desk of the organization

Withholding Alimony from salary

Withheld 25 (33)%, from the amount remaining after withholding personal income tax

D70 K76 Accrual, deduction of alimony with payroll, without personal income tax. The payment shall indicate the full name of the recipient, the number of the writ of execution
D76 K50,51,71 Payment of alimony

Vacation pay

D26 (20,44,25) K70 Vacation pay for part of the vacation has been accrued. Calculation (Number of days of vacation * average days Wage)
D97 K70 Vacation pay accrued on part of the vacation falling on another month (next) The calculation is the same
D26 (20,44,25) K97 Vacation pay for the next month is included in the costs (posting is made in the next month) Vacation pay is issued a few days before the start of the vacation

Sick leave billing

D26 (20,44,25) K70 Accrual of d / cf on sick leave (2 days at the expense of the employer)
D69.1.1 K70 Social insurance expenses (at the expense of the Social Insurance Fund)

Accrual for pregnancy and childbirth

D69.1 K70 Pregnancy and childbirth allowance accrued
D70 K50.51 Pregnancy and childbirth allowance paid
D51 K69.1 Refunded benefit from the FSS (posting is done when the amount of the benefit is reimbursed)

Purchase of goods and services

D41.26 K60 We arrive goods and services (purchase)
D19 K60 If with VAT
D60 K50.51 Payment to the supplier (total amount)

Through an accountant

D71 K50 Issuance of funds to an accountable person for business needs
D41.26 K71 We receive goods, services from an accountable person
D19 K71 If with VAT

Last Posting
D68.2 K19 VAT accepted for offset

Sale of goods and services

D51.50 K62 Received den. funds to the account / cash desk of the organization from buyers
D62 K90.2 Accounted for revenue from goods and services sold
D90.3 K68 VAT accrued on sold computers
D90.1 K41 The cost of sold computers is written off
D90.1 K42 The trade margin is reversed

If the goods are used for own needs

D44.26 K41.26 Goods accepted for consumption (for own needs)
D44.26 K42 Trade margin is reversed

Payments by plastic cards (acquiring)

D76.09 (62) K90.1 Reflected revenue from the sale of goods using bank cards
D90.2 K41.26 Written off the cost of goods sold, services rendered
D57.02 K76.09 (62) Payment for goods by payment cards is reflected.
D76.09 K57.02 Reflected the deduction by the bank of payment for services under the acquiring agreement
D51 K57.02 Funds are credited to the settlement account of the organization
D91.02 K76.09 The amount of payment for bank services is reflected in operating expenses (commission as part of other expenses)

Bank settlements

D60.1 K51 Payment for previously received goods or services (if there are accounts payable to this supplier)
D60.2 K51 Payment of an advance to the supplier (in the absence of accounts payable to this supplier)
D51 K50 The funds deposited from the cash desk of the organization (RKO) are credited to the current account
D51 K51 Funds from other settlement accounts of the organization are credited to the settlement account.
D51 K55 Unused amounts under letters of credit credited to the current account.
D51 K58.3 Loans issued to other organizations are returned
D51 K60 Overpaid funds were returned to other organizations
D51 K62 Funds received from buyers and customers
D51 K66 Short-term bank loans, loans from other organizations received
D51 K66 Long-term bank loans, loans from other organizations received
D51 K75.1 Cash received as a contribution to share capital
D51 K76.1 Received funds for settlements with insurance companies, for claims, income from participation in other organizations, from other debtors to pay off debts.
D51 K91.1 Cash received from the sale of foreign currency, the settlement of receivables previously written off as unrealistic for collection, Interest was credited to the cash balance on the current account, Payment was received under the lease agreement (when attributing rental income to other income).
D51 K98.2 Donated funds are reflected
D50 K51 Transferred funds from the settlement account to other settlement accounts of the organization (PKO)
D55 K51 Transferred funds to a letter of credit or a special account of the organization from its current account
D57 K51 Cash deducted from the account for the purchase of foreign currency
D58.(1,2,4) K51 Loans to other organizations are listed, contributions under a simple partnership agreement (joint activity agreement) are listed, Contributions to the authorized capital of other organizations are listed, Securities of other organizations are purchased, Purchased: - promissory notes of other organizations, - certificates of deposit, - government securities, - other financial investments.
D60 K51 Promissory notes issued to secure debts to suppliers and contractors D60 K51 Interest paid on promissory notes issued
D62 K51 Returned advances to buyers and customers
D66 K51 The following are repaid: - short-term bank loans, - interest on short-term bank loans,
- bills issued to secure debts on short-term bank loans,
- interest on promissory notes issued to secure debt on short-term loans;
Redeemable:
- short-term loans, - interest on short-term loans,
- bills issued to secure debts on short-term loans,
- interest on promissory notes issued to secure debts on short-term loans.
D67 K51 Long-term liabilities are being paid off
D75.2 K51 Income (dividends) are transferred to the participants of the organization.
D76. (1,2) K51 Transferred funds for settlements on insurance, Transferred funds for settlements on claims
D91.2 K51 Free financial assistance provided to third parties and individuals
D76 K51 Cash transferred to other creditors to repay debt
D91.2 K51 written money for settlement and cash services (bank commission)

Operations on a foreign currency account

D52 K50 Funds deposited from the cash desk of the organization are credited to the foreign currency account
D52 K52 Funds credited to the foreign currency account:
- from other current currency accounts of the organization,
- from a transit currency account.
D52 K55 Unused amounts under letters of credit credited to the foreign currency account
D52 K57 The purchased currency is credited to the current currency account of the organization, transfers en route in foreign currency are credited to the currency account.
D52 K60 Foreign currency overpaid to suppliers and contractors was returned.
D52 K62 Received funds from buyers and customers in payment for the sold products (works, services), Received advance payments from buyers and customers on account of the upcoming delivery of products (works, services), Paid for the sold:
- fixed assets, - intangible assets, - materials, - construction in progress and equipment, Sold securities and other financial investments, Payment received under the lease agreement (if rental income is treated as income from ordinary activities), Payment received under the assignment agreement claim rights.
D52 K66 Short-term bank loans received.
D52 K67 Long-term bank loans received.
D52 K75.1 Received funds in foreign currency in payment for the shares of the organization or as a contribution to its authorized capital.
D52 K76.1 Received funds in foreign currency for settlements for insurance, Received funds in foreign currency for settlements of claims, Received income from participation in other organizations, Received funds from other debtors to pay off debt.
D52 K91.1 Received payment under the lease agreement (if rental income is treated as other income), Receipts of receivables previously written off as unrealistic for collection are reflected, Interest is credited on the balance of funds on the organization’s currency account, Positive exchange differences are reflected on the organization’s accounts in foreign currency.
D52 K98.2 Non-compensated funds received in foreign currency are reflected.
D50 K52 Cash received by the cash desk of the organization from its foreign currency account (PKO)
D52 K52 Transferred funds from the foreign currency account to other foreign currency accounts of the organization.
D55.1 K52 Transferred funds from the organization's foreign currency account to a letter of credit.
D57 K52 Funds in foreign currency were transferred from the current account for the purchase of rubles of the Russian Federation, Funds were written off from the organization's transit currency account for the mandatory sale of foreign currency.
D58.(1,2) K52 Contributions to the charter capital of other organizations were transferred, Securities of other organizations denominated in foreign currency were purchased, Deposit certificates in foreign currency were purchased, Government securities denominated in foreign currency were purchased, Other financial investments were purchased in foreign currency.
D60.1 K52 Foreign currency was transferred as payment for the delivered products (works, services) to suppliers and contractors,
D60.2 K52 Advances to suppliers and contractors in foreign currency are transferred.
D62.1 K51 The funds received in excess in payment for the sold products (works, services) were returned to buyers and customers.
D62.2 K51 Advances were returned to buyers and customers.
D66 K52 Repaid: - short-term bank loans, - short-term loans.
D67.1 K52 Repaid: - long-term bank loans, - long-term loans.
D67.2 K52 Repaid: - interest on a long-term bank loan, - interest on a long-term loan.
D71 K52 Cash issued in foreign currency against the report.
D75.2 K52 Transferred income (dividends) in foreign currency to the participants of the organization.
D76.(1,2) K52 Transferred funds for settlements for insurance, Transferred funds for settlements on claims, Transferred funds to other debtors and creditors.
D91.2 K52 Funds written off for settlement and cash services (bank commission)

Cash settlements

D50.1 K50.2 Transferred funds from the operating cash desk to the cash desk of the organization
D50 K51 Received funds to the cashier of the current account
D50 K52 Received funds to the cash desk of the current account
D50 K55 Cash received from a special account
D50 K62.2 Cash advance received on account of delivery of goods (works, services).
D50 K62.1 Reflected the sale of products for cash
D50 K70 Reflected the return to the cash desk of overpaid amounts of wages
D50 K71 Unspent accountable amounts and cash returned to the cashier
D50 K73 Received payments from employees in repayment of material damage caused by them; Received payments from employees on loans issued
D50 K75.1 Reflected the contribution of the founders of contributions to the authorized capital of the organization in cash
D50 K76 (2.3) Cash received:
- on account of profit received from joint activities, - from equity participation in other organizations.
Received at the cash desk of the amount of previously filed claims.
D50 K79 Cash received from a separate division of the organization
D50 K91.1 Reflects the sale of fixed assets and other assets for cash, including to employees of the organization;
Positive exchange rate differences are reflected in connection with the change in the exchange rate of the ruble against foreign currency held in the cash desk of the organization.
D70 K50 Wages issued from the cash desk; Income from participation in the organization was paid from the cash desk to persons who are employees of the organization.
D71 K50 Accountable amounts and monetary documents issued from the cash desk.
D73 K50 Loan issued to employees.
D75 K50 Income from participation in the organization paid from the cash desk to persons who are not employees of the organization.
D76 (,3,4) K50 Deposited amounts paid, cash issued to cover losses from joint activities
D79 K50 Cash issued by the structural divisions of the organization
D81 K50 Own shares redeemed for cash from shareholders
D91.2 K50 Negative exchange differences are reflected in connection with the change in the exchange rate of the ruble against foreign currency held in the cash desk of the organization
D94 K50 Reflected the shortage of cash on hand.

D51 K50 200 rub.

D51 K50 2000 rub.

D51 K50 2000 rub.

D50 K51 20000 rub.

D50 K51 20000 rub.

D51 K50 2000 rub.

And instead of it, wiring

Obviously, here, firstly, there is an incorrect correspondence of the accounts (judging by this posting, the funds came from the bank account to the cash desk, and not vice versa), and secondly, the wrong amount. In order to cancel this accounting entry, we make a reversal entry that looks like this:

With the help of this entry, we destroy the incorrect entry, after which we make the correct posting:

The entry in red is used not only to correct (reverse) errors, but also in cases where a conditional assessment of the facts of economic activity is applied

Additional entry do in the case when the correspondence of the accounts is indicated correctly, but the entry is made in the amount less than it should. For the difference in the amount, an additional entry is made with the same correspondence of accounts.

For example, it was necessary to record

And a record was made

To correct this situation, it is enough to add to the incorrect posting the so-called additional posting in an amount sufficient to ensure that, as a result, the required amount of 2000 rubles would get to account 51 from account 50. Additional wiring looks like this:

Additional entry is widely used in accounting. In addition to the case of correcting errors, it is also used in cases where planned indicators need to be brought to the actual value. For example, if the actual consumption of material assets or the actual cost of finished products released from production is higher than their standard (planned) values, then the amount of overspending is charged to the appropriate accounts by an additional entry.

When storing accounting registers, they must be protected from unauthorized corrections. The content of accounting registers is a commercial secret, and in cases provided for by the legislation of the Russian Federation - a state secret. Persons who have gained access to information contained in accounting registers are required to keep commercial and state secrets. For its disclosure, they bear responsibility established by the legislation of the Russian Federation.

Attachment 1

Recommended literatureRegulatory literature 1. Civil Code of the Russian Federation Part 1, 2, 3.2. Tax Code of the Russian Federation Part 1, 2.3. Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ 4. Federal Law "On Consolidated Financial Statements" dated July 27, 2010 No. 208-FZ.5. Regulation on accounting and financial reporting in the Russian Federation, as amended. Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 34n Main literature 1. Antsifirova I.V. Accounting financial accounting. 3rd edition. - M .: Dashkov and K, 2008. - 800 p.2. Veshunova N.L., Fomina L.F. Tutorial on accounting and tax accounting. M: Prospekt, 2009. -512 p.3. Guseva T. M., Sheina T. N. Bookkeeping Tutorial. Moscow: Prospekt, 2009 -464 p.4. Kondrakov N.P. Accounting: Textbook. M: Infra-M, 2008 - 720s.5. Kuter M.I. Accounting Theory: Textbook - M.: Finance and Statistics, 2008 - 592 p.6. Rybakova O.V. Accounting in a commercial organization. M.: RAGS, 2008. – 360 p.7. Strazheva N.S., Strazhev A.V. Accounting. Minsk: Modern school, 2008 - 672p.8. Accounting: financial management. Ed. Labyntseva N.T. M.: Finance and statistics, 2008. – 800 p.9. Financial Accounting (3rd edition). Ed. Yelenevskoy E.A. Moscow: Dashkov i K, 2008. - 524 p. 10. Financial accounting. Ed. Getman V.G. Textbook. - M.: Finance and statistics, 2008. - 816 p. additional literature 1. Bakaev A. S. Explanatory Dictionary of Accounting. M.: "Accounting", 2006. - 176 p.

2. Belikova T.N., Minaeva L.N. All PBU (accounting regulations) with comments. St. Petersburg: Peter, 2010 -288 p.