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1. Principle of double-entry bookkeeping
In order to provide information about a company, accounting must trace the operations it carries out. In order to understand its accounting transposition, it is therefore necessary to analyze the company's activity very quickly.
1.1 Company activity through flows
The company produces goods and services by combining a number of resources (purchased raw materials, use of personnel, borrowed capital, etc.). The company will have to pay for the resources it uses, but, in return, it will be remunerated for the goods and services it renders.
The company will therefore be crossed by flows (i.e. movements and transactions) that can be classified into two main categories:
real flows (goods and...
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Principle of double-entry bookkeeping
Accounting chain
Bibliography
Bibliography
Software tools
CISIA June 2000 Le Bayésien (version for Windows Vista), France
Websites
AMIRE Gilles Un nouveau guide internet http://www.imaginet.fr/ime/toc.htm (page consulted on June 23, 1999)
Events
Batimat Reed Expositions – The international construction show is held every two years in Paris (odd-numbered years). http://www.batimat.com
Standards and norms
- Acoustique : méthode de calcul du niveau d'isotonie - ISO 532 1975 - 1975
- Tuiles en terre cuite pour posé en discontinu. Détermination des caractéristiques physiques. Partie 1 : essai d'imperméabilité - NF EN 539-1 AFNOR - 1994
Regulations
Law no. 83-634 of July 13, 1983 on rights and obligations... (consolidated version of March 3, 2002)
Décret n° 2000-44 du 13 janvier 2000 portant... (consolidated version as of October 5, 2007) JO n° 11 du 14 janvier 2000 page 369 NOR : FPPA9910013D
Regulation no. 2014-03 of June 5, 2014 relating to the general chart of accounts. CRC regulation no. 99-03 relating to the general...
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Balance sheet and income statement templates
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