FUNDAMENTALS OF ACCOUNTING
THEORETICAL ACCOUNTING FRAMEWORK
978-620-3-64589-7
6203645893
92
2021-04-21
39.90 €
eng
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FUNDAMENTALS OF ACCOUNTINGcomprises four unitsFIRST UNIT: We begin by giving a definition of Science, Scientific Method, which includes the Production, its factors, the Company and Normative Framework of Accounting.SECOND UNIT: We explain the Accounting Equation, the Double Entry to determine the debtor and creditor, the Accounting Cycle and / or Accounting Process, steps of the accounting process.THIRD UNIT: It includes The Accounting Plan, classification and structure, The Accounting Entry, types and classes according to their nature and application; The account concept, location, content, charges and credits, function and dynamics.FOURTH UNIT: It deals with the accounting books, the main books, auxiliary books, legalization of the lined books of the main books; the financial statements description and its structure.
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