Why is accounting so hard to understand?
There are probably two reasons.
1. The difficulty of the words 2. The difficulty of the relationships
Terms like "net income before taxes" or "fixed assets to long-term capital ratio" almost sound like magic spells, don't they? And even if you happen to know the meaning of each individual word, if someone asks you "How do the balance sheet and the income statement connect?", doesn't your mind go blank?
"The Map of Accounting" is the solution to that. Both the words and the relationships between them are made visible on a single map.
Accounting on a Single Map
Capital, liabilities, assets, revenue, expenses and profit — how these basic elements of accounting connect and circulate. This book visualizes them through diagrams so that you can understand accounting not as rote memorization or specialized knowledge, but as an overall structure.
Table of Contents
Show the contents
Introduction
Part 1: How do I contribute to my company? 1 Revenue / 2 Costs / 3 Profit / 4 P&L / 5 Assets / 6 Liabilities / 7 Equity / 8 Balance sheet / 9 Cash / 10 Cash flow statement / 11 The three financial statements
Part 2: What does society ask of a company? 12 Market capitalisation / 13 Goodwill / 14 PBR / 15 ROE
Part 3: What can I do for society?
Afterword
Bibliographic Information
- Title
- The Map of Accounting
- Publisher
- Diamond, Inc.
- Release date
- March 17, 2021
- Pages
- 200
- Format
- A5 size
- Price
- 2,420 yen (tax included)
- ISBN
- 9784478105573
- Author
- Tetsuro Kondo / Makoto Okiyama
- Supervisor
- Seiji Iwatani
- Printing
- Printing 9
- Copies printed
- 61,500 copies