This textbook reviews means of enterprise balance assets and sources of their formation (balance liabilities). It also characterizes criteria of their recognition, rule of the account in financial accounts department and methods of their estimation. In total 40 types of assets and 18 types of liabilities are reviewed. Methods of an estimation are illustrated by various examples. The textbook also looks into the technique of an estimation of current activity of the enterprise and provides 27 practical exercises along with their solutions