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Class👉 GENERAL ACCOUNTING UNIASSELVI / UNIT 1 / Accounting, Assets and Accounts
INTRODUCTION
TOPIC 1
BASIC ACCOUNTING NOTIONS
In this first topic we will take the first steps in learning accounting. To do this, it is necessary to know the basic concepts of this science, from its origin, its purpose, its objectives and who are the greatest beneficiaries of its use.
Let's note that accounting is present at every moment of our lives, above all when we need to make important decisions, giving different directions to issues where such decisions are necessary.
INTRODUCTION
TOPIC 2
PATRIMONY
You already know the definition of accounting. However, who can tell me that they know how to do accounting?
Someone could say: Professor, of course not, accounting is difficult, very complicated, in addition, there are many numbers... the Brazilian economy is complicated... the tax burden is too high... our laws are always changing... it's this and it's that.
Well then. I say no. Accounting is too easy! Anyone who thinks that mathematics, economics, tax burden, legislation and other things make it difficult to understand accounting is mistaken. The variables mentioned do not interfere with the conceptual structure of accounting, which is definitive and does not change at all times.
I would also like to say that the act of accounting is part of everyone's daily life.
Don't you believe that? It's the purest truth, we indirectly do accounting every day and we don't realize it. It is part of everyone's daily life. What do you mean, professor?
Dear academic, we work, therefore, we have salaries to receive, it is our right to receive our rich money at the end of the month. When we don't work, we eventually earn some “allowance” from our parents, uncles, brothers... etc. When we receive our money, we pay our debts, such as: university tuition, health plan, children's schools, taxes, consortiums, store installments, credit card bill, and we also have bill expenses. electricity, water, telephone, internet and other expenses with pharmacies, butchers, supermarkets, gas stations, etc.
We also have our properties: houses, land, motorcycle, bicycle,
automobile etc. We also have, in possible surplus money, investments such as:
financial investments, savings accounts, company shares, etc. Occasionally, when we don't have enough money, we seek resources from third parties, such as bank financing, overdraft balance, borrowing money from parents, uncles, cousins, friends, etc.
INTRODUCTION
TOPIC 3
ACCOUNTING WITH SUCCESSIVE BALANCE SHEET
From now on, continuing the study of assets, we will analyze, in more depth, that the balance sheet has some configurations resulting from the comparison between assets, rights and obligations, which will result in some favorable and unfavorable equity states for the entities. We will also study how the wealth of an entity is measured, through the balance sheet.
INTRODUCTION
TOPIC 4
ASSETS, LIABILITIES AND SHAREHOLDERS’ EQUITY
In this topic we will study accounting through a methodology called “successive balance sheets”. Using this methodology, we will be able to understand the entire process of changes to the entities' assets. The methodology takes into account that each operation carried out by the entity involves changes and the preparation of a new balance sheet.
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See too
GENERAL ACCOUNTING UNIASSELVI / UNIT 3 / Accounting and Purchase and Sale Operations
• Aula 3👉 Contabilidade ...
GENERAL ACCOUNTING UNIASSELVI / UNIT 2 / The Structure of the Balance Sheet and Equity Variations
• Aula 2👉 Contabilidade ...
GENERAL ACCOUNTING UNIASSELVI / UNIT 1 / Accounting, Assets and Accounts
• Aula 1👉 Contabilidade ...
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