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Chapter 3. The account of cash assets and accounts
3.1. Tasks of the account of cash assets and accounts
 
3.2. Account of cash operations
 
3.3. Account of operations by settlement account
 
3.4. Account of operations by currency account
 
3.5. Account of accounts with accountable persons
 
3.6. Account of other settlement operations 
3.7. Account debtor and creditor debts 
3.8. Account of the credits of banks and borrowed funds 
3.9. Account of tax operations 
Chapter 4. Materials accountancy
4.1. Classification, estimation and tasks of materials accountancy 
4.2. Organization of the account of materials transaction 
4.3. Account of accounts with the purveyor of materials 
4.4. Warehouse account of materials and order of inventory realization 
Chapter 5. The account of the fixed assets and intangible assets
5.1. The meaning of the fixed assets 
5.2. Structure of expenses of initial cost of the fixed assets 
5.3. Account of receipt of the fixed assets 
5.4. The methods of the fixed assets charging and their account 
5.5. Account of expenses on repair of the fixed assets and their retirement 
5.6. Account of initial cost and reassessments of the fixed assets 
5.7. The meaning and forms of intangible assets 
5.8. Initial cost of intangible assets 
5.9. Account of reassessment of intangible assets 
Chapter 6. Labour and wages accounting
6.1. The basic tasks of the labour and wages accounting 
6.2. The forms and systems of payment of the labour 
6.3. Documentary registration and account of payment for no work time and 

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temporary disability benefit 
6.4. Deduction and money stopped from wages 
6.5. Order of registration of accounts with the workers and employees and 
payment of their wages 
6.6. Synthetic account of labour and wages and accounts with the personal of
labour payment