1. 1. Sokolov, Ya.V. Accounting as a sum of facts of economic life / Ya.V. Sokolov // M.: Magistr, 2010. 221 p.
2. 2. Ustinova, Ya.I. Intellectual property as an object of accounting: modern concept and development trends / Ya.I. Ustinova // Audit and financial analysis. 2007. No. 6. P. 93-143.
3. 3. Kuter, M.I. Modern interpretation of the balance theory of I.F. Sher / M.I. Kuter // Everything for an accountant. 2004. No. 21 (141). P. 35-36.
4. 4. Kolodina, L.A. History of accounting: Johann Wilhelm Eigen (Eugen) Schmalenbach (German school) / L.A. Kolodina, R.R. Kumukova // Modern directions of theory and practice of economic analysis, accounting, financial management: Collection of materials of the international scientific conference, Novosibirsk, December 5-6, 2017 / Edited by E.N. Lishchuk, E.I. Lernenko, E.S. Eremenko, V.A. Surovtseva, M.K. Chernyakov, L.P. Nagovitsyna. Volume Part 1. Novosibirsk: Siberian University of Consumer Cooperatives, 2017. P. 83-88.
5. 5. Ivashechkina, L.G. Features of the formation of information and logical modeling in accounting / L.G. Ivashechkina, M.N. Vlasenko // Colloquium-Journal. 2020. No. 5-5 (57). P. 35-37.