Evgeniy Sivkov has been learning all the complexities of accounting in practice for 20 years, then, summarizing his accumulated practical experience, he has written dozens of specialized books, and now brings to your attention a new book, “Modern Accounting. The main course from auditor Evgeniy Sivkov.” The book is addressed to the widest range of readers: students of economic universities, graduate students, and teachers. That is, for those who study accounting theory. And also for those for whom its practical aspects are important - accountants and business managers. Students receive at their disposal a fairly complete, thoroughly written textbook. Practices are a convenient reference guide. Accounting is the universal language of business, so at least minimal knowledge in this area will be useful to everyone. The profession of an accountant in a modern market economy is one of the most important, prestigious and highly paid. Of course, if you are a competent and qualified specialist. In general, we offer this book to everyone who has dedicated or is about to devote their life to this difficult, but very interesting profession of accountant. It will talk about serious things that are urgently needed by people whose work activity obliges them to be smart, honest, diligent, ambitious, attentive, principled professionals. With everything else, the author hopes that readers, while mastering the intricacies of accounting, will not lose their inherent sense of humor and will always remain in a good mood.