Chapter 2. Balance sheet
2.1. The essence and importance of the balance sheet
2.2. The structure and balance sheet accounts
2.3. Types of economic operations causing changes in balance
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
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