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General Accounting - Coggle Diagram
General Accounting
Accounting concepts: comes from the Latin verb "coputare" which means to count.
It is the art of recording, classifying and summarizing financial operations in a significant way and in terms of money.
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The Heritage
It is the set of goods, rights and obligations that constitute the economic and financial means through which it can fulfill its purposes.
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Obligations: contrary to rights, they are the company's debts to third parties.
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