Efim Grigor'evich Pen'kov

• Bukhgalterskiĭ uchët i analiz khozyaĭstvennoĭ deyatel'nosti v organizatsiyakh snabzheniya i sbȳta
• Finansȳ i uchët v snabzhenchesko-sbȳtovȳkh organizatsiyakh
• Organizatsiya ucheta v material'no-tekhnicheskom snabzhenii