The construction of the bookkeeping is explained in the video of § 2.2 of the ‘How’.
The attached video is a short extract from this video which presents the breaks in the accounting model that have occurred in the past in order to adapt the accounting tool to the new needs of people.No one doubts the number and importance of the challenges that humanity is now facing. We are in a time of disruption of the model of society. We must have the appropriate accounting tools to jointly face these new challenges.
This is why the author proposes to record and report today in modular accounting the quantity and quality of the elements that justify the value of all assets. This is how Accounting pursues its mission of serving people.
The attached video illustrates what is presented in “Chapter 5 Modular Accounting Computer Program”.
A “Modular Accounting Program” records one or more areas of assets : social, immaterial, ecological… always from 3 angles of observation : quantitative measures, qualitative ratings and monetary data.
A Balance Sheet and a Results Account report on the situation in each of the areas concerned and each of the three angles of observation.Th integral balance sheet and its income statement in monetary units are obtained from all of these situations. They also take into account traditional data such as the discounting of future cash flows, but these are first impacted by the knowledge of quantitative measures and qualitattive ratings.