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Everest Media
pubblicato da
Everest Media LLC
Please note: This is a companion version & not the original book. Sample Book Insights: #1 The most important concept in accounting is the accounting equation, which is made up of the following four elements: assets, liabilities, expenses, and equity. You will need to understand these elements to understand how to categorize your assets, expenses, and liabilities. #2 The two sides of the accounting equation are always equal to each other. For every transaction that affects one side of the equation, there is a corresponding change on the other side. All transactions are either debits or credits. #3 A chart of accounts is a list of all the accounts you will be using in your bookkeeping. It determines how you record your business transactions and is the basis of all your important financial statements. #4 The accounting equation is identical to the balance sheet. At the end of every month, an accounting procedure is done that closes out all revenue and expense accounts into the owner's equity account.
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