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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 
Chapter 7. Financial investments 
7.1. The structure of financial investments in market economy 
7.2. The account of securities and financial investments 
7.3. The account of the financial investment’s funds 
Chapter 8. Theoretical bases of the administrative account 
8.1. The subject and method of the administrative account 
8.2. Independent and integrated methods of organization of the administrative 
account 
8.3. The show of economic operations on accounts of the administrative and 
financial accounting 
8.4. Classification of expenses account and calculation of the cost price of 
production 
8.5. Chartered method of the account of expenses and calculationof the cost 
price of production  
8.6. Normative method of the account of expenses and calculation of the cost 
price of production 
8.7. Process method of the account of expenses and calculation of the cost 
price of production 
8.8. Account of expenses and calculation of the cost price of production by 
Sandart costs system 
8.9. Account of expenses and calculation of the cost price of production by 
Direct costs system