Train aid is written in accordance with the requirements of state educational standard of higher professional education of the third generation. Material is located in a logical sequence comfortable for perception : at first the questions of record-keeping are examined with the selection of features to organization of account on agricultural enterprises, further is an order of closing of accounts and drafting to accounting. At the end of every head model correspondence of business accounts, keywords, control questions and tests, is presented. Due to such structure of book a reader gets theoretical knowledge and studies to apply them in practice. Undoubted dignity of train aid consists of that it allows without bringing in of additional literature to pass an exam on the examined discipline. For students, graduate students and teachers of agricultural institutions of higher learning, accountants of enterprises of АПК, specialists recipient the second higher education, and also for those, who passes attestation and in-plant training.