Accounting for Beginners

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Accounting for Beginners

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Accounting for Beginners

Title: Accounting for Beginners Volume:
Author(s): Simanovsky S.
Series: Periodical:
Publisher: Global Finance School City:
Year: 2010 Edition:
Language: Russian Pages (biblio\tech): 104\104
BUKU INI NON ORIGINAL
The subject of accounting is based on one guiding principle; everything else consists of details, some of which are technical, and some of which are procedural. The guiding principle is simple: all data concerning a company’s activity is assigned to one of the following five categories: 1. Revenues, 2.Expenditures, 3.Assets, 4.Liabilities, 5.Cash. The first two categories (1 and 2) are the backbone of a report called a profit and loss statement. The next two categories (3 and 4) are the backbone of a report called the balance sheet. The fifth category (5) is the backbone of a report called the cash flow statement. When details are given below, it will be seen that each of these categories is a collection of smaller categories.
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