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Accounting: Theory and Practice

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The start of accounting coincides with the need for people to determine, quantify and control their economy. What do I have? What should I do? How much have I gained? XXI. In the 20th century, given the characteristics of the economic environment and the complexity of the relationships between the entities that participate in the market, accounting is the information system that has evolved or evolved according to the needs of users.

At any time, accounting should be able to provide the user with the necessary, up-to-date information so that he can make rational decisions. In today's economic and financial world, the need for accounting is evident, because, as a proverb says, "information is power."

Today, the success of companies is based on a complete and computerized information system that, thanks to the use of new information and communication technologies (ICT), will provide information to all stakeholders.

This book is designed to help complete this information, a general accounting reference manual. It is a classic manual, which is used in introductory courses to general accounting, as well as those reference books in which the covers are fully worn by the use of the shelf of the library or the workplace.

It is not the first book that the authors have produced on financial economics and accounting, because many of the students who have learned this knowledge in Basque in our country and many other centers have had the opportunity to use other author manuals.

This book is adapted to the new General Accounting Plan of Spain, approved in November 2007, with new exercises and other contributions. The assets and the balance sheet, the accounts, the material supports of the accounting, the accounting process, the Value Added Tax (VAT), the stocks, the collection rights, the payment obligations, the immobilized, the financial investments, the liabilities, etc., have worked in a totally practical and useful way, without forgetting the dropdown account box.