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This is a simple extension of double-entry accounting for cash flow items. This enables you to get a precise overview of cash flows at any time during the accounting period.

Since nothing needs to be changed in the current accounting method, it is a simple addition to this algorithm in accounting programs. The possibility of automatic fulfillment of Minus and Plus items according to Debit / Credit accounting transactions.

The account numbers and PE codes must be adjusted according to national regulations. Also, the way of billing can be different according to your legislation. But it does not change this general algorithm.

The material is sent to randomly selected universities, schools, and other addresses. Often directly to some workers. You can help extend this information if you forward it to other addresses of your allied universities, schools, institutions, or colleagues.

Pental accounting is waiting for its further development, especially in the field of pental surveys. Certainly it can be used as a topic for diploma, dissertation, habilitation or other professional work.

This material is freely available.


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