MainAuthors Efendieva G. A. and. ekon. nauk, docent kafedry «Buhgalterskiy uchet, analiz i audit» FGBOU VO «Kabardino-Balkarian State University the name of H.M. Berbekov» ARTICLES: SPECIFICS OF ACCOUNTING FOR ACCUMULATED COUPON INCOME Economic Problems and Legal Practice — Issue №2 2018: 61-64