They are polar and non-polar. Their differences are that some are used in DC voltage circuits, while others are used in AC circuits. It is possible to use permanent capacitors in alternating voltage circuits when they are connected in series with like poles, but they do not show the best parameters.
Non-polar, just like resistors, can be fixed, variable or adjustable.
Trimmers capacitors are used to tune resonant circuits in transmitting and receiving equipment.
Rice. 1. PDA capacitors
PDA type. They consist of silver-plated plates and a ceramic insulator. They have a capacity of several tens of picofarads. It can be found in any receivers, radios and television modulators. Trimmer capacitors are also designated by the letters KT. Then follows a number indicating the type of dielectric:
1 - vacuum; 2 - air; 3 - gas-filled; 4 - solid dielectric; 5 - liquid dielectric. For example, the designation KP2 means a variable capacitor with an air dielectric, and the designation KT4 means a tuning capacitor with a solid dielectric.
Rice. 2 Modern trimming chip capacitors
To tune radio receivers to the desired frequency, use variable capacitors(KPE)
Rice. 3 Capacitors KPE
They can only be found in transmitting and receiving equipment
1- KPE with an air dielectric, can be found in any radio receiver of the 60s-80s.
2 - variable capacitor for VHF units with vernier
3 - variable capacitor, used in receiving technology of the 90s to this day, can be found in any music center, tape recorder, cassette player with a receiver. Mostly made in China.
There are a great many types of permanent capacitors; within the framework of this article it is impossible to describe all their diversity; I will only describe those that are most often found in household equipment.
Rice. 4 KSO capacitor
KSO capacitors - Pressed mica capacitor. Dielectric - mica, plates - aluminum coating. Filled in a brown compound housing. They are found in equipment from the 30s to the 70s, the capacity does not exceed several tens of nanofarads, and is indicated on the housing in picofarads, nanofarads and microfarads. Thanks to the use of mica as a dielectric, these capacitors are capable of operating at high frequencies, since they have low losses and have a high leakage resistance of about 10^10 Ohms.
Rice. 5 Capacitors KTK
KTK capacitors - Tubular ceramic capacitor. A ceramic tube and silver plating are used as a dielectric. Widely used in oscillatory circuits of lamp equipment from the 40s to the early eighties. The color of the capacitor indicates TKE (temperature coefficient of change of capacitance). Next to the container, as a rule, the TKE group is written, which has an alphabetic or numerical designation (Table 1.) As can be seen from the table, the most heat-stable ones are blue and gray. In general, this type is very good for HF equipment.
Table 1. TKE marking of ceramic capacitors
When setting up receivers, you often have to select capacitors for the local dyne and input circuits. If the receiver uses KTK capacitors, then selecting the capacitance of the capacitors in these circuits can be simplified. To do this, several turns of PEL 0.3 wire are wound tightly onto the capacitor body next to the terminal and one of the ends of this spiral is soldered to the terminal of the capacitors. By spreading and shifting the turns of the spiral, you can adjust the capacitance of the capacitor within small limits. It may happen that by connecting the end of the spiral to one of the terminals of the capacitor, it is not possible to achieve a change in capacitance. In this case, the spiral should be soldered to another terminal.
Rice. 6 Ceramic capacitors. Soviet ones at the top, imported ones at the bottom.
Ceramic capacitors are usually called “red flag” capacitors, sometimes called “clay” capacitors. These capacitors are widely used in high frequency circuits. Typically, these capacitors are not quoted and are rarely used by hobbyists, since capacitors of the same type can be made of different ceramics and have different characteristics. Ceramic capacitors gain in size but lose in thermal stability and linearity. Capacity and TKE are indicated on the body (Table 2.)
table 2
Just look at the permissible change in capacitance for capacitors with TKE N90, the capacitance can change almost twice! For many purposes this is not acceptable, but still you should not reject this type; with a small temperature difference and not strict requirements, they can be used. By using parallel connection of capacitors with different TKE signs, it is possible to obtain a fairly high stability of the resulting capacitance. You can find them in any equipment; the Chinese are especially fond of them in their crafts.
They have a capacity designation on the body in picofarads or nanofarads; imported ones are marked with a numerical code. The first two digits indicate the capacitance value in picofarads (pF), the last two digits indicate the number of zeros. When the capacitor has a capacitance of less than 10 pF, the last digit may be "9". For capacitances less than 1.0 pF, the first digit is “0”. The letter R is used as a decimal point. For example, code 010 is 1.0 pF, code 0R5 is 0.5 pF. Several examples are collected in the table:
Alphanumeric marking:
22p-22 picofarads
2n2- 2.2 nanofarads
n10 - 100 picofarads
I would like to especially note ceramic capacitors of the KM type, they are used in industrial equipment and military devices, they have high stability, they are very difficult to find because they contain rare earth metals, and if you find a board where this type of capacitor is used, then in 70% of cases they were cut out before you).
In the last decade, radio components for surface mounting have very often begun to be used; here are the main standard sizes of housings for ceramic chip capacitors
MBM capacitors are a metal-paper capacitor (Fig. 6), usually used in tube sound amplification equipment. Now highly prized by some audiophiles. This type also includes military-grade K42U-2 capacitors, but they can sometimes be found in household equipment.
Rice. 7 Capacitor MBM and K42U-2
It should be noted separately that such types of capacitors as MBGO and MBGCh (Fig. 8), are often used by amateurs as starting capacitors to start electric motors. As an example, my engine reserve is 7 kW (Fig. 9.). Designed for high voltage from 160 to 1000V, which gives them many different applications in everyday life and industry. It should be remembered that for use in a home network, you need to take capacitors with an operating voltage of at least 350V. You can find such capacitors in old household washing machines, various devices with electric motors and in industrial installations. They are often used as filters for acoustic systems, having good parameters for this.
Rice. 8. MBGO, MBGCH
Rice. 9
In addition to the designation indicating design features (KSO - compressed mica capacitor, KTK - ceramic tubular capacitor, etc.), there is a designation system for constant-capacity capacitors, consisting of a number of elements: in the first place is the letter K, in the second place is a two-digit number, the first digit of which characterizes the type of dielectric, and the second - the features of the dielectric or operation, then the serial number of the development is put through a hyphen.
For example, the designation K73-17 means a polyethylene-terephthalate film capacitor with a development serial number of 17.
Rice. 10. Different types of capacitors
Rice. 11. Capacitor type K73-15
Main types of capacitors, imported analogues in parentheses.
K10 - Ceramic, low voltage (Upa6<1600B)
K50 - Electrolytic, foil, Aluminum
K15 - Ceramic, high voltage (Upa6>1600V)
K51 - Electrolytic, foil, tantalum, niobium, etc.
K20 - Quartz
K52 - Electrolytic, volumetric porous
K21 -Glass
K53 - Oxide semiconductor
K22 - Glass-ceramic
K54 - Oxide-metallic
K23 - Glass enamel
K60- With air dielectric
K31-Mica low power (Mica)
K61 - Vacuum
K32 - Mica high power
K71 - Film polystyrene (KS or FKS)
K40 - Paper low-voltage (Irab<2 kB) с фольговыми обкладками
K72 -Film fluoroplastic (TFT)
K73 - Film polyethylene tereph-talate (KT, TFM, TFF or FKT)
K41 - Paper high-voltage (irab>2 kB) with foil coverings
K75 -Film combined
K76 – Lacquer film (MKL)
K42 - Paper with metallized covers (MP)
K77 - Film, Polycarbonate (KC, MKC or FKC)
K78 – Film polypropylene (KP, MKP or FKP)
Capacitors with a film dielectric are popularly called mica; the various dielectrics used give good TKE indicators. As plates in film capacitors, either aluminum foil or thin layers of aluminum or zinc deposited on a dielectric film are used. They have fairly stable parameters and are used for any purpose (not for all types). They are found everywhere in household equipment. The housing of such capacitors can be either metal or plastic and have a cylindrical or rectangular shape (Fig. 10.) Imported mica capacitors (Fig. 12)
Rice. 12. Imported mica capacitors
On capacitors, the nominal deviation from the capacitance is indicated, which can be shown as a percentage or have a letter code. Basically, in household equipment, capacitors with tolerances H, M, J, K are widely used. The letter indicating the tolerance is indicated after the value of the nominal capacitance of the capacitor, like 22nK, 220nM, 470nJ.
Table for deciphering the conditional letter code of the permissible deviation of capacitor capacitance. Tolerance in %
|
Letter designation |
||
The value of the permissible operating voltage of the capacitor is important; it is indicated after the rated capacity and tolerance. It is designated in volts with the letter B (old marking) and V (new marking). For example, like this: 250V, 400V, 1600V, 200V. In some cases, the V is omitted.
Sometimes Latin letter coding is used. To decipher, you should use the letter coding table for the operating voltage of capacitors.
|
Rated voltage, V |
Designation letter |
Fans of Nikola Tesla have a frequent need for high-voltage capacitors, here are some that can be found, mainly in televisions in horizontal scanning units.
Rice. 13. High voltage capacitors
Polar capacitors include all electrolytic ones, which are:
Aluminum electrolytic capacitors have high capacity, low cost and availability. Such capacitors are widely used in radio instrument making, but have a significant drawback. Over time, the electrolyte inside the capacitor dries out and they lose capacity. Along with the capacitance, the equivalent series resistance increases and such capacitors no longer cope with the assigned tasks. This usually causes malfunctions in many household appliances. Using used capacitors is not advisable, but still, if you want to use them, you need to carefully measure the capacitance and esr, so that you don’t have to look for the reason for the device’s inoperability. I don’t see any point in listing the types of aluminum capacitors, since there are no special differences in them, except for geometric parameters. Capacitors can be radial (with leads from one end of the cylinder) and axial (with leads from opposite ends), there are capacitors with one lead, the second one is a housing with a threaded tip (it is also a fastener), such capacitors can be found in old tube radio-television equipment. It is also worth noting that on computer motherboards and in switching power supplies there are often capacitors with low equivalent resistance, the so-called LOW ESR, so they have improved parameters and are replaced only with similar ones, otherwise there will be an explosion when first turned on.
Rice. 14. Electrolytic capacitors. Bottom - for surface mounting.
Tantalum capacitors are better than aluminum capacitors due to the use of more expensive technology. They use a dry electrolyte, so they are not prone to “drying out” of aluminum capacitors. In addition, tantalum capacitors have lower active resistance at high frequencies (100 kHz), which is important when used in switching power supplies. The disadvantage of tantalum capacitors is the relatively large decrease in capacitance with increasing frequency and increased sensitivity to polarity reversal and overloads. Unfortunately, this type of capacitor is characterized by low capacitance values (usually no more than 100 µF). High sensitivity to voltage forces developers to increase the voltage margin by two or more times.
Rice. 14. Tantalum capacitors. The first three are domestic, the penultimate one is imported, the last one is imported for surface mounting.
Main dimensions of tantalum chip capacitors: 
One of the types of capacitors (in fact, these are semiconductors and have little in common with ordinary capacitors, but it still makes sense to mention them) include varicaps. This is a special type of diode capacitor that changes its capacitance depending on the applied voltage. They are used as elements with electrically controlled capacitance in circuits for tuning the frequency of an oscillatory circuit, dividing and multiplying frequencies, frequency modulation, controlled phase shifters, etc.
Rice. 15 Varicaps kv106b, kv102
Also very interesting are “supercapacitors” or ionistors. Although small in size, they have enormous capacity and are often used to power memory chips, and sometimes they replace electrochemical batteries. Ionistors can also work in a buffer with batteries in order to protect them from sudden surges in load current: at low load current, the battery recharges the supercapacitor, and if the current increases sharply, the ionistor will release the stored energy, thereby reducing the load on the battery. With this use case, it is placed either directly next to the battery or inside its housing. They can be found in laptops as a battery for CMOS.
The disadvantages include:
Energy density is lower than that of batteries (5-12 Wh/kg at 200 Wh/kg for lithium-ion batteries).
The voltage depends on the state of charge.
Possibility of internal contacts burning out during a short circuit.
High internal resistance compared to traditional capacitors (10...100 Ohm for a 1 F × 5.5 V ionistor).
Significantly greater self-discharge compared to batteries: about 1 µA for a 2 F × 2.5 V ionistor.
Rice. 16. Ionistors
This section is dedicated to my work - accounting.
Job (Accounting)
Salary accounting entries
D26 (20,44,25) K70 Payroll for an employee of an organization
D26 K69 Calculation of UST tax (insurance contributions)
D70 K68 Calculation of personal income tax from the wage fund
D70 K51(50) Payment of wages to an employee of the organization
D69 K51 The amount of accrued UST (insurance contributions) has been paid
D68 K51 The amount of accrued personal income tax has been paid
One-time benefit for the birth of a child
D70 K69.1 Calculation of benefits at the birth of a child
D69.1 K51.50 Payment of a one-time benefit from the current account / from the organization’s cash desk
Withholding of Alimony from salary
25(33)% is withheld from the amount remaining after deduction of personal income tax
D70 K76 Calculation and withholding of alimony with payroll, without personal income tax. The payment order indicates the full name of the recipient, number of the writ of execution
D76 K50,51,71 Payment of alimony
Accrual of vacation pay
D26 (20,44,25) K70 Vacation pay has been accrued for part of the vacation. Calculation (number of vacation days*average days wages)
D97 K70 Accrued vacation pay for part of the vacation falling on another month (next) The calculation is the same
D26 (20,44,25) K97 Vacation pay for the next month is included in expenses (the posting is made in the next month) Vacation pay is issued several days before the start of the vacation
Sick leave accrual
D26 (20,44,25) K70 Accrual of daily pay on sick leave (2 days at the expense of the employer)
D69.1.1 K70 Social insurance expenses (at the expense of the Social Insurance Fund)
Accrual for pregnancy and childbirth
D69.1 K70 Maternity benefits accrued
D70 K50.51 Paid maternity benefits
D51 K69.1 Benefit from the Social Insurance Fund has been reimbursed (posting is done when the benefit amount is reimbursed)
Purchasing goods and services
D41.26 K60 We come goods and services (purchase)
D19 K60 If with VAT
D60 K50.51 Payment to supplier (total amount)
Through an accountant
D71 K50 Issuance of funds to an accountable person for business needs
D41.26 K71 We receive goods, services from an accountable person
D19 K71 If with VAT
Last posting
D68.2 K19 VAT accepted for offset
Sales of goods and services
D51.50 K62 Received money. funds to the account / to the organization’s cash desk from buyers
D62 K90.2 Revenue for sold goods and services is taken into account
D90.3 K68 VAT accrued on computers sold
D90.1 K41 The cost of sold computers was written off
D90.1 K42 Trade margin is reversed
If the goods are used for your own needs
D44.26 K41.26 Goods accepted for consumption (for own needs)
D44.26 K42 Trade margin is reversed
Payments with plastic cards (acquiring)
D76.09 (62) K90.1 Revenue from the sale of goods using bank cards is reflected
D90.2 K41.26 The cost of goods sold and services provided was written off
D57.02 K76.09 (62) Reflects payment for goods by payment cards.
D76.09 K57.02 Reflects the bank's withholding of payment for services under the acquiring agreement
D51 K57.02 Funds are credited to the organization’s current account
D91.02 K76.09 The amount of payment for bank services is reflected in operating expenses (commission as part of other expenses)
Bank payments
D60.1 K51 Payment for previously received goods or services (if there are accounts payable to this supplier)
D60.2 K51 Payment of advance payment to the supplier (if there are no accounts payable to this supplier)
D51 K50 Funds deposited from the organization's cash desk (RKO) are credited to the current account
D51 K51 Funds from other current accounts of the organization are credited to the current account.
D51 K55 Unused amounts under letters of credit are credited to the current account.
D51 K58.3 Loans issued to other organizations were returned
D51 K60 Overpaid funds were returned to other organizations
D51 K62 Received funds from buyers and customers
D51 K66 Short-term bank loans and loans from other organizations received
D51 K66 Long-term bank loans and loans from other organizations were received
D51 K75.1 Cash received as a contribution to the authorized capital
D51 K76.1 Cash received from settlements with insurance organizations, claims, income from participation in other organizations, from other debtors to repay debts.
D51 K91.1 Cash was received from the sale of currency, repayment of receivables previously written off as unrealistic for collection, interest was credited to the balance of funds in the current account, payment was received under the lease agreement (when rental income is classified as other income).
D51 K98.2 Funds received free of charge are reflected
D50 K51 Funds were transferred from the current account to other current accounts of the organization (PKO)
D55 K51 Funds were transferred to a letter of credit or a special account of an organization from its current account
D57 K51 Cash was debited from the account for the purchase of foreign currency
D58.(1,2,4) K51 Loans to other organizations were transferred, contributions under a simple partnership agreement (joint activity agreement) were transferred, Contributions to the authorized capital of other organizations were transferred, Securities of other organizations were purchased, Purchased: - bills of exchange of other organizations, - certificates of deposit, - government securities, - other financial investments.
D60 K51 Repaid bills issued to secure debts to suppliers and contractors D60 K51 Paid interest on bills issued
D62 K51 Advances were returned to buyers and customers
D66 K51 The following are repaid: - short-term bank loans, - interest on short-term bank loans,
- bills issued to secure debt on short-term bank loans,
- interest on bills issued to secure debt on short-term loans;
Repaid:
- short-term loans, - interest on short-term loans,
- bills issued to secure debt on short-term loans,
- interest on bills issued to secure debt on short-term loans.
D67 K51 Long-term liabilities are repaid
D75.2 K51 Income (dividends) were transferred to the participants of the organization.
D76. (1,2) K51 Transferred funds for insurance settlements, Transferred funds for settlements of claims
D91.2 K51 Free financial assistance was provided to third-party organizations and individuals
D76 K51 Transferred funds to other creditors to repay debts
D91.2 K51 written funds for cash management services (bank commission)
Transactions on a foreign currency account
D52 K50 Cash deposited from the organization’s cash desk is credited to a foreign currency account
D52 K52 Funds credited to the foreign currency account:
- from other current currency accounts of the organization,
- from a transit currency account.
D52 K55 Unused amounts under letters of credit are credited to the foreign exchange account
D52 K57 The purchased currency is credited to the current currency account of the organization, transfers in transit in foreign currency are credited to the currency account.
D52 K60 Currency funds overpaid to suppliers and contractors were returned.
D52 K62 Received funds from buyers and customers in payment for sold products (works, services), Received advance payments from buyers and customers for the upcoming delivery of products (works, services), Paid for sold:
- fixed assets, - intangible assets, - materials, - construction in progress and equipment, Sold securities and other financial investments have been paid, Payment has been received under the lease agreement (if rental income is considered as income from ordinary activities), Payment has been received under the assignment agreement rights of claim.
D52 K66 Short-term bank loans were received.
D52 K67 Long-term bank loans were received.
D52 K75.1 Cash received in foreign currency in payment for shares of the organization or as a contribution to its authorized capital.
D52 K76.1 Received funds in foreign currency for settlements for insurance, Received funds in foreign currency for settlements of claims, Received income from participation in other organizations, Received funds from other debtors to repay debts.
D52 K91.1 Payment was received under the lease agreement (if rental income is considered as other income), Receipts of receivables previously written off as unrealistic for collection are reflected, Interest is credited to the balance of funds in the organization’s foreign currency account, Positive exchange differences on the organization’s accounts in foreign currency.
D52 K98.2 Reflected funds received free of charge in foreign currency.
D50 K52 Cash received from the organization's cash register from its foreign currency account (PKO)
D52 K52 Funds were transferred from a foreign currency account to other foreign currency accounts of the organization.
D55.1 K52 Funds were transferred from the organization’s foreign currency account to the letter of credit.
D57 K52 Funds in foreign currency were transferred from the current account for the purchase of rubles of the Russian Federation, funds were written off from the transit currency account of the organization for the mandatory sale of currency.
D58.(1,2) K52 Contributions to the authorized capital of other organizations were transferred, Securities of other organizations denominated in foreign currency were purchased, Certificates of deposit in foreign currency were purchased, Government securities were purchased denominated in foreign currency, Other financial investments were purchased in foreign currency currency.
D60.1 K52 Foreign currency was transferred in payment for supplied products (works, services) to suppliers and contractors,
D60.2 K52 Advances to suppliers and contractors in foreign currency are listed.
D62.1 K51 Funds received in excess as payment for products (works, services) sold were returned to buyers and customers.
D62.2 K51 Advances were returned to buyers and customers.
D66 K52 Repaid: - short-term bank loans, - short-term loans.
D67.1 K52 Repaid: - long-term bank loans, - long-term loans.
D67.2 K52 Repaid: - interest on long-term bank loans, - interest on long-term loans.
D71 K52 Cash issued in foreign currency on account.
D75.2 K52 Income (dividends) in foreign currency were transferred to the participants of the organization.
D76.(1,2) K52 Transferred funds for settlements for insurance, Transferred funds for settlements of claims, Transferred funds to other debtors and creditors.
D91.2 K52 Funds written off for cash management services (bank commission)
Calculations at the cash register
D50.1 K50.2 Funds were transferred from the operating cash desk to the organization’s cash desk
D50 K51 Cash received in the cash desk of the current account
D50 K52 Cash received in the cash desk of the current account
D50 K55 Cash received at the cash desk from a special account
D50 K62.2 A cash advance was received for the supply of goods (work, services).
D50 K62.1 Sale of products for cash is reflected
D50 K70 Reflects the return to the cash desk of overpaid wages
D50 K71 Unspent accountable amounts and funds were returned to the cash desk
D50 K73 Payments were received from employees to repay material damage caused by them; Payments received from employees for loans issued
D50 K75.1 Reflects the contribution by the founders of contributions to the authorized capital of the organization in cash
D50 K76 (2.3) Funds received:
- on account of profits received from joint activities, - from equity participation in other organizations.
Amounts for previously submitted claims have been received at the cash desk.
D50 K79 Cash received from a separate division of the organization
D50 K91.1 Reflects the sale of fixed assets and other assets for cash, including to employees of the organization;
Positive exchange rate differences due to changes in the exchange rate of the ruble against foreign currency held at the organization's cash desk are reflected.
D70 K50 Wages issued from the cash register; Income from participation in the organization was paid from the cash register to persons who are employees of the organization.
D71 K50 Accountable amounts and monetary documents were issued from the cash register.
D73 K50 A loan was issued to employees.
D75 K50 Income from participation in the organization was paid from the cash register to persons who are not employees of the organization.
D76 (,3,4) K50 Deposited amounts were paid, Cash was issued to repay losses from joint activities
D79 K50 Funds issued to structural divisions of the organization
D81 K50 Purchased own shares from shareholders for cash
D91.2 K50 Negative exchange differences due to changes in the exchange rate of the ruble against foreign currency held at the organization’s cash desk are reflected
D94 K50 The shortage of funds in the cash register is reflected.
D51 K50 200 rub.
D51 K50 2000 rub.
D51 K50 2000 rub.
D50 K51 20,000 rub.
D50 K51 20,000 rub.
D51 K50 2000 rub.
And instead of it, wiring was made
Obviously, here, firstly, there is an incorrect correspondence of accounts (judging by this posting, the funds went from the bank account to the cash desk, and not vice versa), and secondly, the amount is incorrect. In order to cancel this accounting entry, we make a reversal entry that looks like this:
Using this record, we destroy the incorrect record, after which we make the correct posting:
The entry in red is used not only to correct (reverse) errors, but also in cases where a conditional assessment of the facts of economic activity is used
Additional entry done in the case when the correspondence of accounts is indicated correctly, but the entry is made in an amount less than it should be. For the difference in the amount, an additional entry is made with the same correspondence of accounts.
For example, it was necessary to record
A recording has been made
To correct this situation, it is enough to add the so-called additional posting to the incorrect posting in an amount sufficient to ensure that the required amount of 2000 rubles ends up in account 51 from account 50. Additional wiring looks like this:
Additional entry is widely used in accounting. In addition to the case of error correction, it is also used in cases where planned indicators need to be brought to actual values. For example, if the actual consumption of material assets or the actual cost of finished products released from production is higher than their standard (planned) values, then the amount of overexpenditure is charged to the appropriate accounts using the additional entry method.
When storing accounting registers, they must be protected from unauthorized corrections. The contents of accounting registers are a commercial secret, and in cases provided for by the legislation of the Russian Federation - a state secret. Persons who have access to information contained in accounting registers are required to maintain commercial and state secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.
Annex 1
Recommended literatureRegulatory literature 1. Civil Code of the Russian Federation Parts 1, 2, 3.2. Tax Code of the Russian Federation Part 1, 2.3. Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ 4. Federal Law “On Consolidated Financial Statements” dated July 27, 2010 No. 208-FZ.5. Regulations on accounting and financial reporting in the Russian Federation as amended. Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 34n Main literature 1. Antsifirova I.V. Accounting financial accounting. 3rd edition. – M.: Dashkov and K, 2008. - 800 p.2. Veshchunova N.L., Fomina L.F. Self-instruction manual on accounting and tax accounting. M: Prospekt, 2009. –512 p.3. Guseva T. M., Sheina T. N. Accounting tutorial. M.: Prospekt, 2009. -464 p.4. Kondrakov N.P. Accounting: Textbook. M: Infra-M, 2008. – 720s.5. Kuter M.I. Accounting Theory: Textbook - M.: Finance and Statistics, 2008 - 592 p.6. Rybakova O.V. Accounting in a commercial organization. M.: RAGS, 2008. – 360 p.7. Strazheva N.S., Strazhev A.V. Accounting. Minsk: Modern school, 2008. – 672 p.8. Accounting: financial management. Ed. Labyntseva N.T. M.: Finance and Statistics, 2008. – 800 p.9. Financial Accounting (3rd Edition). Under general editorship Elenevskaya E.A. M.: Dashkov and K, 2008. - 524 s. 10. Financial accounting. Ed. Getmana V.G. Textbook. – M.: Finance and Statistics, 2008. - 816 p. additional literature 1. Bakaev A. S. Explanatory accounting dictionary. M.: "Accounting", 2006. - 176 p.2. Belikova T.N., Minaeva L.N. All PBU (accounting regulations) with comments. St. Petersburg: Peter, 2010. -288 pp.
