ACCOUNTING IS SCIENCE INFORMATION SYSTEM
The Father of Accounting
Summa de arithmetica,
geometria, proportioni et proportionalita (The Collected
Knowledge of Arithmetic, Geometry, Proportion and Proportionality).
By, Mr.Hdeo
Katoh
Representative certified tax accountant & immigration
lawyer
Consulting for tax issues &
financial planning according to fiduciary relationships since 2002Year.
Professional Acountancy for Tax filling & Financial Statements
ABOUT US
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Our Business is a Year Round Full
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We have the Experience and Technology
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We are Licensed, Bonded and Approved by Certified Tax Accountant
Association as legal tax adviser 倐倷 Japanese丂Law.
HOW TO REACH US
===============
For Appointment Call & FAX (Nagoya 052-201-3006 )
: Direct Cellphone Call:
09088641274 (chief advisir)
SERVICE
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We
offer Electronic Filing cash journal & tax datas
in English with Email
We controlling withholding tax& social welfare for employee &
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INCOME TAX PREPARATION
======================
If you need, we will offer reasonable estimation for
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DOUBLE
ENTRY BOOK KEEPING SYSTEM IN THE WORLD
Concept of Double Entry Every transaction has two effects. For example, if
someone transacts a purchase of a drink from a local store, he pays cash to the
shopkeeper and in return, he gets a bottle of dink. This simple transaction has
two effects from the perspective of both, the buyer as well as the seller. The
buyer's cash balance would decrease by the amount of the cost of purchase while
on the other hand he will acquire a bottle of drink. Conversely, the seller
will be one drink short though his cash balance would increase by the price of
the drink. Accounting attempts to record both effects of a transaction or event
on the entity's financial statements. This is the application of double entry
concept. Without applying double entry concept, accounting records would only
reflect a partial view of the company's affairs. Imagine if an entity purchased
a machine during a year, but the accounting records do not show whether the
machine was purchased for cash or on credit. Perhaps the machine was bought in
exchange of another machine. Such information can only be gained from
accounting records if both effects of a transaction are accounted for.
Traditionally, the two effects of an accounting entry are known as Debit (Dr) and Credit (Cr). Accounting system is based on the
principal that for every Debit entry, there will always be an equal Credit
entry. This is known as the Duality Principal.