Contabilidad básica

It may be the first time you have an accounting book in your hands. In it you will find terms that you use in your daily life and that you hear regularly, such as collection, expense, balance, payment, income, etc., and others that you do not know yet, although they will soon be familiar to you. The goal of this manual is for you to start learning accounting in a rigorous but easy way. For that, in this work the fundamental concepts are explained in simple language and progressively developed from less to greater degree of difficulty. To facilitate their understanding, the notions presented are illustrated with graphics and with examples close to real life, which allow us to see that Accounting is a necessary discipline in the wandering of the company, a business and a family unit. The work begins by analyzing what accounting is, why it is necessary, who uses it and what for. It continues with the study of two fundamental concepts in accounting: income and equity, on which operations and accounting statements are basically based. Subsequently, the account, and the accounting method and regulation in Spain, are studied. It continues with the exposition of all the steps that a company takes when keeping its accounts in a financial year, that is, the accounting cycle. Next, the different income and expense items are analyzed in greater detail, and their concretion in the Profit and Loss account, to continue studying the Assets, Liabilities and Equity, to conclude with their materialization in the Balance Sheet. The wish of its authors is that the effort made and the enthusiasm put into the realization of this manual take shape in it and it turns out to be a good ally and useful companion in the journey that your reader begins in the interesting learning of Accounting.