<ul><li>Comprehension is a matter of operations and questioning (logic), tied to their value (representation).</li><li>Understanding is the result of an assembly of x knowledge, How ? by addition.</li><li>Infinitely many ways to represent the same value, as long as you have a result in mind and a logical sequence of operations.</li><li>An accountant receives a value x, and must manage this value through (+) and (-) to define a difference.</li><li>An accountant is therefore a translator of numbers into words → he allows a detailed analysis of the numbers for a better understanding.</li><li>Accounting is a bit like a translator who takes numbers (resources) and turns them into a language that can be understood to make decisions (actions).</li><li>The accountant is a bit like a sports coach for a company.</li><li>They look at the numbers (the performance), analyze the results (the strengths and weaknesses) and give advice to improve performance (the actions to take).</li><li>An accountant is a company employee, without a company the accountant is just a mathematician.</li><li>Calculate → operation → { +, -, %, **}. A number, when it varies, either increases or decreases.</li></ul>

Accounting: A Matter of Numbers

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