Andere Kunden interessierten sich auch für
![Environmental protection under Cameroonian mining law]( "Environmental protection under Cameroonian mining law")
Environmental protection under Cameroonian mining law51,99 €![SPED Accounting and the professionalization of small and medium-sized companies]( "SPED Accounting and the professionalization of small and medium-sized companies")
SPED Accounting and the professionalization of small and medium-sized companies23,99 €![The union of communes in Cameroonian law]( "The union of communes in Cameroonian law")
The union of communes in Cameroonian law43,99 €![The paradoxes of the Cameroonian Constitution of 18 January 1996]( "The paradoxes of the Cameroonian Constitution of 18 January 1996")
The paradoxes of the Cameroonian Constitution of 18 January 199656,99 €![THE LAW OF NON-TRADING PROPERTY COMPANIES IN CAMEROON]( "THE LAW OF NON-TRADING PROPERTY COMPANIES IN CAMEROON")
THE LAW OF NON-TRADING PROPERTY COMPANIES IN CAMEROON40,99 €![DIGITAL TRANSFORMATION AND THE ACCOUNTING PROFESSION]( "DIGITAL TRANSFORMATION AND THE ACCOUNTING PROFESSION")
DIGITAL TRANSFORMATION AND THE ACCOUNTING PROFESSION39,99 €![The impact of intangible asset items]( "The impact of intangible asset items")
The impact of intangible asset items44,99 €
Accounting is the language of economics, it is the quantified and intelligible representation of the firm's activity. It is at the heart of the economy as a branch of mathematics. Accounting is "the science of accounts, by invariably opposing, in a mutation of value, one or more accounts in debit to one or more accounts in credit by an equal amount, realises the mathematical equation of accounts and their permanent balance. It is through the application of this principle, by preserving the initial price of things accounted for until they pass into the hands of third parties at transaction price, that the science of accounts provides individuals and groups of individuals with the means of knowing, at all times, the modifications that economic or social operations bring about in the value of the wealth they possess or manage" (Léautey and Guilbaut, 1889, p. 19). This definition sufficiently expresses the role of accounting in the representation of the enterprise. This definition adequately reflects the role of accounting in the representation of the enterprise. Its primary objective is to provide information useful for decision-making, not to guide behaviour in one direction or another (Solomons, 1978; 1983; 1991).