Introduction to accounting
The Double-Entry Bookkeeping System & a case study

Area 13 – Scienze economiche e statistiche

This book has been written for those who intend to approach the study of the financial statement and it is divided into two parts, the first part explains the method of double-entry accounting, the nature of the accounts and the process leading to the preparation of financial statements, according to international accounting standards. The second part contains a complete case study, from the start up to the adjusting entries and the accrual basis at the end of the period. For each accounting recording it is shown: the nature of accounts, the ledger & journal recording and the destination of values in the income statement or in the balance sheet.

SINTESI