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**GENERAL ACCOUNTING - Coggle Diagram

- - - - CURRENT ASSETS
        
        They are the assets that can be converted into money more easily.
        
        Cash, bank, merchandise, documents receivable
      - PERMANENT
        
        They are the assets that are acquired in order to use them and not to sell them or convert them into money
      - DEFERRED
        
        They are expenses paid in advance.
      - things that own a business or a person.
    - - are the debts of the business.
      - CURRENT
        
        all debts that can be paid in less than a year
      - PERMANENT
        
        They are all long-term debts (more than a year).
      - DEFERRED
        
        These items are collected in advance and must be won for the future supply of services or delivery of merchandise
    - - It is up to the business owners.
    - - It is the process of bringing accounts up to date through bug fixes.