Accounting for Beginners

Accounting for Beginners
Simanovsky S.
Издательство:
Global Finance School
ISBN:
9781936703098
Год:
2010
Страниц:
104 страниц

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Simanovsky, S. Accounting for Beginners [Электронный ресурс] / S. Simanovsky. — Электрон. дан. — Тель-Авив : Global Finance School, 2010. — 104 с. — Режим доступа: https://e.lanbook.com/book/13868. — Загл. с экрана.
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.