General Accounting - Coggle Diagram
Accounting Record Notions
The bills. Concepts and Component Elements
Chart of Accounts
Sources of the Standards
Postulates, principles and national and international criteria
Double Game Principles
The Heritage. Notions and variations
Nature: economic assets, rights and obligations
Fundamental basic equations
Concept of Assets, Liabilities, Net Equity, Profits and Losses.
Current and non-current concept.
Capital. Various approaches
The Accounting Function
Accounting as a control and management tool
Qualities and Requirements of Accounting Information