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Webinar: Accounting finally understand
I. The person responsible
Luca Pacioli about 1445 - 1517
From Wikipedia:
His fame rests .... to his book Summa de Arithmetica, Geometria, proportioner et Proportionality (1494, 2nd edition 1523), probably the first printed book by a mathematician and as the greatest mathematical work of the Renaissance is ... The book also contains the first complete presentation of the "Venetian Method" (double-entry bookkeeping ) as at that time probably was used by the Venetians and Medici .
However, he also mentioned the use thereof in the books of financial officials Genoa and is therefore contrary to many opinions, not the inventor of double entry. The book was translated into many languages, however, and copied by other authors, which helped the double-entry to their breakthrough. (. End of quote)
follows: In the transition period from the Middle Ages to the Renaissance wrote Luca Pacioli on the double entry system and created the basis for a system of order , which is still valid.
Bookkeeping is therefore an important system of order . Without this classification system for the prosperity of today would certainly not be possible. Instead of minor economic processes, we would have chaos.
II The basic principle of double entry
We talk about double-entry bookkeeping. It is about the number "2". "2" = double. We talk about double-entry bookkeeping, or "two-cycle accounts". These two accounts are circles: the inventory accounts and group accounts, the success code.
III. The stock accounts circle
The stock accounts circle manage the stocks of assets (funds) and liabilities (sources of funds).
means origin use (assets) funds (debt and equity)
; assets, eg Passive zB
;
Maschinen Liabilities Commodities ; ; ; Equity
Fertigerzeugnisse
; Bank
things
The success group accounts IV
The success group accounts recorded the values of consumption (expenditures) and capital gains (income). Consume it comes to values and values in economic growth (not : physical) sense. It's not about liquidity outflows and inflows. Also, depreciation is a decrease in value. An asset loses by wear and technical progress in value. Cash flows but here not at all. Conversely, the purchase of that asset may be a Liauiditätsabschluss aber kein Werteverzehr sondern lediglich ein Werteumtausch.
success accounts circle
Aufwand E treaty even if
Abschreibungen Umsatzerlöse
Zinsaufwand Zinsertrag
Mietaufwand ; ; Rental income
V. The rules of accounting
Just as that which now follows:
; a) File Butts
Aktivkonten
Passivkonten
; ;
; Abgänge ; Zugänge
; Aufwandskonten
Aufwand revenue accounts
per set to have
The accountant says always the left side (the "target" side) of the T-account, and then the right side (the "plus side").
The link between profit and loss accounts and stock accounts circle circle is the equity account . Success in determining the double entry.
first by ... netting on the P & L account
second by ... increase in the equity account
Order the content as MP3 and video for depression gain ;! gain inspiration
The learning experience is
Many Grü SSE, Learning is easy!
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