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The Science of Accounting.

When starting to have accounting within a company, it is necessary to have at hand certain tools that help us to have a better control of the records, according to the commercial code in many countries of the world it is mandatory to use this type of tools, this is the case of the accounting books, the journal, ledger and inventory book.

Until a few years ago, tangent books were used for bookkeeping, but with the use of computers and technological advances, programs have been created that facilitate even more the handling and use of these books, so it is very common nowadays that these books are handled digitally and by means of computerized programs.

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The journal

This helps us to have a record of all daily transactions as its name indicates, for this reason it is considered the most important and the main one, since in it the operations are recorded in more detail.

In the journal we can find the following form necessary to fill out and capture such information; Entry number, Date, Debit account, Credit account, Amount, Concept of the operation.

By having an orderly and correctly recorded journal, we will have a chronological enumeration, it will be useful enough to take the next step and keep the general ledger, as well as helping to facilitate the balancing in the balance sheet.

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The general ledger

Once the transactions in the journal are ready, they are transferred to the general ledger. In this book we will be able to find in a grouped way all the operations carried out in a financial year in the journal.

In the general ledger we can find: all the balance sheet accounts (assets and liabilities), all the income and expenses incurred, in general all the movements of a company.

The main objective or function of the general ledger is to be able to accurately show the balance that is remaining in each account for the operations performed, so it is extremely necessary to have this book up to date with all the information provided to have a better picture of how are our accounting accounts as a company.

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Inventory book:

In this book we can find the detailed and valued records of the goods that a company owns, everything movable and immovable, in addition to what it owns in warehouses, raw materials, products in production process and finished products. The inventory book avoids excess or lack of storage, and provides us with information about the amount of assets owned by a company.

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BIBLIOGRAPHIC REFERENCE CONSULTED

[1]<ahref="https://economipedia.com/definiciones/libros-contables.html
[2]<a href="https://enciclopediaeconomica.com/libros-contables/