# Accounting

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Category: Business
Slides: 30
Updated: 2026-05-15T22:17:36.583Z
Tags: business, accounting

## Summary

Every economic event of consequence — a sale, a loan, a payroll, a depreciation — is recorded twice. Once on each side of the ledger. The mathematical insight that what comes in equals what goes out, applied with discipline across millions of entities, is the basis of modern capitalism's information system. Key sections include: Acco unting.; Opening The double-entry mirror.; Chapter I Pacioli, 1494.; Chapter II Debits and credits.; Chapter III The three statements.; Chapter IV Cash vs accrual.; Chapter V The matching of long-lived assets.; Chapter VI Generally Accepted Accounting Principles.; Chapter VII The international standard.; Chapter VIII The external auditor..

## Slide Outline

1. Acco unting.
2. Opening The double-entry mirror.
3. Chapter I Pacioli, 1494.
4. Chapter II Debits and credits.
5. Chapter III The three statements.
6. Chapter IV Cash vs accrual.
7. Chapter V The matching of long-lived assets.
8. Chapter VI Generally Accepted Accounting Principles.
9. Chapter VII The international standard.
10. Chapter VIII The external auditor.
11. Chapter IX The fall of Enron.
12. Chapter X The other big ones.
13. Chapter XI Sarbanes-Oxley.
14. Chapter XII The internal numbers.
15. Chapter XIII The fiscal layer.
16. Chapter XIV The accounting for acquisitions.
17. Chapter XV The 2019 sea change.
18. Chapter XVI FIFO, LIFO, weighted-average.
19. Chapter XVII The stock-option problem.
20. Chapter XVIII Catching it.
21. Chapter XIX The grey zone.
22. Chapter XX The audit's transformation.
23. Chapter XXI The blockchain accounting prospect.
24. Chapter XXII The new disclosures.
25. Chapter XXIII From bookkeeper to strategist.
26. Chapter XXIV CPA, ACCA, CA.
27. Chapter XXV Twenty essentials.
28. Chapter XXVI Watch & read.
29. Chapter XXVII What endures.
30. Colophon · XXX

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