Subject and Objects of Accounting

This article systematically analyzes the theoretical foundations of accounting, in particular its subject and objects. The study sheds light on the economic content of accounting, its role in reflecting economic processes, and its importance in the formation of financial information. Also, economic funds and their sources, as well as economic transactions related to them, are considered as the subject of accounting. The objects are explained in terms of the assets, liabilities, capital, income and expenses of the enterprise, and economic processes. The article reveals the interrelationship and practical significance of these concepts and justifies the role of accounting in modern economic conditions.