FUNDAMENTALS OF ACCOUNTING

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.