Dannaya kniga posvyashchena denezhnym sredstvam, nakhodyashchikhsya v rasporyazhenii predpriyatiy, chastnykh predprinimateley, a takzhe zainteresovannykh lits. V dannoy rabote sobran teoreticheskiy material o sushchnosti denezhnykh sredstv, ikh ekvivalentov, a takzhe predstavleny osnovnye normativno-pravovye akty v oblasti regulirovaniya dvizheniya denezhnykh sredstv v Rossiyskoy Federatsii. Prakticheskaya chast' imeet tsel' raskrytiya osnovnykh problem v oblasti ucheta i analiza dvizheniya denezhnykh sredstv, a takzhe poiska resheniy postavlennykh problem, soprovozhdaemykh naglyadnymi raschetami.