Control Accounting Financial Accounting

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Uploaded: 03.07.2012
Content: 20703214910040.doc (133 kB)

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Contents
1. Accounts and double entry ................................. 3
1.1. A brief historical and informative reference ... 3
1.2. Accounting records ................................. ..4
1.3. Double entry ....................................... ... 7
2. The calculation accounts, their characteristics ... .9
2.1 The calculation accounts .............................. 9
2. 2. Characteristics accounts .............................. 10
2. 3. Structure calculation accounts ............ .16
References ....................................... ... 18

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