The main goal of the textbook is to learn how to prepare accounting (financial) statements of organizations. The author sets out in detail the methods and techniques for filling out the forms of the balance sheet, profit and loss statement, statement of changes in capital, statement of cash flows. Particular attention in the book is paid to international standardization, consolidation and segmentation of financial statements. Test questions and tests given at the end of each of the topics discussed will help consolidate the knowledge gained. The textbook is written in accordance with the requirements of the State Standard of Higher Professional Education. For students and teachers of economic universities, students of the postgraduate education system.