Every system tracks five core categories— Assets (what you own), Liabilities (what you owe), Equity (owner's worth), Revenue (income), and Expenses (costs).

Businesses choose systems based on their size, complexity, and reporting needs:

A complete record of every financial transaction throughout the life of the company, categorized by account.

Original records like invoices, receipts, and bank statements that provide evidence of transactions. 2. Types of Accounting Systems

ริบบิ้นไว้อาลัย