Yves Vincent Mballa Atangana Knihy

Accounting serves as a crucial mathematical framework that quantifies and represents a firm's activities within the economy. It operates on the principle of balancing debits and credits to reflect value changes accurately. By maintaining initial pricing until transactions occur, accounting enables individuals and organizations to understand the impacts of economic and social activities on their wealth. Its main goal is to furnish relevant information for decision-making rather than to influence behavior, highlighting its foundational role in enterprise representation.