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Recommendation: Matheus Portela on Double Entry Bookkeeping

At its core, accounting is about keeping track of countable things over time. Some of the oldest documents archelogists have found register quantities in old societies: food, animals, people, money. Nowadays, accounting is usually interested in tracking money, whereas other areas (such as inventory management or the census bureau) count the rest. For the rest of this article, we’ll focus on money.

Let’s start with a very simple example…

Matheus Portela – Double-Entry Bookkeeping as a Directed Graph

A clear and jargon-free introduction to the core principles of Double Entry Bookkeeping. Recommended.

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