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Abstract..............................................................................................................................4
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Abstract

Accounting helps in decision-making by showing where and when the company

spends money and creates obligations, providing information for assessing financial
performance and presenting financial implications of the choices made by one rather
than the other alternative. Accounting also helps in predicting future effects of decisions
and helps in drawing attention to the current problems and shortcomings, as well as
detection of potential opportunities.

The accounting balances of accounting as from business and from theoretical

elaboration. Tak with these balances external users can take important decisions. As
external users, shareholders, suppliers, banks and government agencies.

So the sequel will focus on the basic of accounting balances.

Keywords: assets, equity, income, expenditures, balances

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1. American Accounting Association, A Statement of Basic Accounting Theory,

Evanston III, 1966
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