This publication is a practical industry guide addressed to accountants, both beginners and those already with professional experience in the field of providing cellular communication services. The manual discusses issues of organizing and optimizing accounting and tax accounting in mobile phone stores in accordance with the legislation of the Russian Federation on accounting, accounting regulations and the Tax Code of the Russian Federation. The publication shows the specifics of accounting for inventory, amount differences, income and expenses, features of the formation of accounting policies, as well as the legal basis for the existence of organizations providing services to cellular operators. Separately, the issues of constructing separate accounting in a mobile phone store while simultaneously carrying out several types of business activities and applying different tax regimes are considered. This manual may be useful to managers, financial directors, economists working in the cellular communication services market, as well as anyone interested in the designated range of problems.