Introduction to accounting

Students aged 12 and over can begin to familiarize themselves with some basic concepts of double-entry accounting. This preparation is useful for those who will follow a post-compulsory training where the topic of accounting is treated.

Objectives

• Introduction to the concepts of keeping an accounting:
  • Link to a document.
  • Chart of Accounts.
  • Transactions.
• Introduction to the basic concepts of double entry accounting:
  • Debit and Credit.
  • Balance Sheet and Income Statement.
  • Account cards.
• Introduction to the use of accounting software.
• Explanation of how a business works.
  The business concept must be explained in such a way that the function of accounting is also understood.

Approach/Method

An double entry accounting template containing basics is used, with few accounts for the balance sheet and the income statement, using an alphabetic name for each account (Cash, Bank).

Students practice with very simple registrations, such as those related to a withdrawal, payment in cash, a purchase and a sale.