(Accounting), monthly journal of the Ministry of Finance of the USSR. It has been published in Moscow since 1937 (with an interruption from 1941 to 1945). It deals with questions of the theory and practice of accounting in various branches of the USSR national economy and budget institutions, auditing and financial control, analysis, and reporting. It prints materials about current experience in the organization of accounting and its centralization and mechanization, publishes instructional materials, provides advice, and covers the state of accounting in foreign socialist countries. Circulation (1970), 125, 000.