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Stephen L. Nelson (born 1959) is the author of more than 160 books about using personal computers, including Quicken for Dummies, QuickBooks for Dummies, MBA's Guide to Microsoft Excel, and Excel Data Analysis for Dummies.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
The accounting equation is the mathematical structure of the balance sheet. Although a general ledger appears to be fairly simple, in large or complex organizations or organizations with various subsidiaries, the general ledger can grow to be quite large and take several hours or days to audit or balance.
For Dummies book on the subject; and For Dummies Quick Reference, which is a condensed alphabetical reference to the subject. A larger All-in-One Desk Reference format offers more comprehensive coverage of the subject, normally running about 750 pages. Also, some books in the series are smaller and do not follow the same formatting style as the ...
All accounts for a company are grouped together and summarized on the balance sheet in 3 sections which are: Assets, Liabilities and Equity. All accounts must first be classified as one of the five types of accounts (accounting elements) ( asset, liability, equity, income and expense). To determine how to classify an account into one of the ...
The basic reason is that the income of one institutional unit is the expenditure of another, and the input of one institutional unit is the output of another. If therefore we want to measure the total value-added by all institutional units, we need to devise a consistent procedure for grossing and netting the incomes and outlays of all units ...
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Pain is also the author of the book Accounting For Everyone, which was notable as the first book to change the way people think about double-entry [2] and provides the online course Accounting For Everyone. [3] The core changes to double-entry described in the book are: The replacement of the terms credit and debit with the terms from and to
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