In this lesson you will study the accounting features of 1C:Enterprise. This tutorial does not explain the accounting basics, so if you do not have required understanding of accounting, we recommend that you first read some popular materials on the subject.
To implement accounting operations, you need the Chart of characteristic types configuration object, which you already know, and two new configuration objects: Chart of accounts and Accounting register.
The accounting register accumulates data that describes completed business transactions. The chart of accounts stores account descriptions. The chart of characteristic types defines analytical accounting objects, which introduce additional account dimensions.
Note that the chart of accounts provided in this tutorial is greatly simplified. It only contains a few provisional accounts, but that is enough to study the basics of 1C:Enterprise accounting.