Gabriel Dionicio Cahuana Machaca

Fundamentals of Accounting Gabriel Dionicio Cahuana Machaca

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.