Podvojné účetnictví nejen pro samouky – Dušek Jiří (2023)

A completely clear and almost pocket-sized accounting publication for anyone who wants clarity in accounting. Maximum attention is given to basic accounting concepts and accounting mathematics, which is the greatest help in bookkeeping. For everyone looking for the courage to manage their own accounting, to become accountants, for students! The accounting examples include T-account representations, journal entries, and projections into the general ledger, all clearly presented on one page. We outline five conditions for the correctness of accounting records. The examples are not burdened with what is common in all cases, namely the accounting of payments of liabilities and receivables and VAT. These accounting variants are summarized only once before the examples. The book is supplemented with practical advice from many years of experience. A significant benefit of this publication is the use of small amounts in the examples so that you can track and verify them from memory. The overview of examples begins with what is understandable to everyone, namely cash transactions. The accounting inventory is also described in detail. The publication includes a brief selection of accounting relationships, including the mentioned Minus and Plus of pentagonal accounting.