The Accounting is a subject that is studied within the courses of study offered by technical institutes trade, both within courses university in business management. framework with a solid theoretical basis, the practical aspect is its characterization most typical and significant. And in this guide present just the notes of Accounting. The argument certainly in the study of Accounting is on the accounts, which, in practice, result in the preparation of double-entry bookkeeping. This type of transcription book is a tool, both simple and powerful, to keep track of all corporate events.

All accounting records prepared in accordance with the technique of double-entry bookkeeping is defined in Article double game. On the left you have to specify the account to be credited and the right to be charged. The names of the two accounts are then separated by the letter “a”. For example, if you record a transfer to an account ( the account name BANK) of a certain amount in cash (account name CASH ), you must write the following article in double-entry bookkeeping: BANK CASH in, since the current account credits and debits, so to speak, your cash concretely represented by cash.


Another example of double-entry bookkeeping is the accounting treatment of joint expressions of costs or revenues and financial terms of debits or credits. If you say that you have provided a cost for a generic cost (account name OVERHEADS), handling even the cash, you have to put the bill on the left and right which is the cost the financial asset that you went to decrease, in order to support effectively the expense report.

Another important topic of Accounting is the preparation of financial statements of a company. The budget consists of two macro-sections (or tables): the balance sheet and the income statement. In the first statement must list all assets (cash, bank accounts, real estate, loans, etc) and all liabilities (debts of various types, mortgages, etc). held by the company. While in the second you have to highlight all the costs and revenues that have characterized, for the current year or rather the so-called current year, the economic life of the company.