This teaching material is implemented in the State Education Institution "School of Business of Belarusian State University" within the framework of the educational project "Innovative ICT Education for Social and Economic Development (IESED)" under the Erasmus + program (approved by the Council of Ministers of the Republic of Belarus on March 29, 2018 No. 232 and registered by the Ministry of Economy of the Republic of Belarus on March 30, 2018, registration No. 2/18/000864).