The Modular Accountings presented are taken from the ‘Fundamental Theory of Accounting’ developed by the author. ‘Modular Accounting’ is “pure accounting” according to the meaning given by Doctor Joseph-H Vlaemminck in his doctoral thesis on applied economics “History and Doctrines of Accounting”.
‘Pure accounting’ means that it is possible to record any kind of fact in any kind of unit. To achieve this, the author has specifically used all the results that became available in the transition from rhetorical algebra to symbolic algebra.
An accounting module is a “pure accounting” which reintroduces the quantitative measurements inscribed on clay tablets while integrating essential qualitative ratings previously unrecorded. These measurements and notes serve as the basis upon which the correct value expressed in monetary units can be justified.
The pursuit of this path leads to the Balance Sheet and the Profit and Loss Account for company, intangible, ecological and environmental assets, in qualitative and quantitative units respectively. These qualitative and quantitative situations are the foundations upon which the Full Balance Sheet and the Full Profit and Loss Account can be justified in monetary units for company social, intangible, ecological and environmental assets of the ‘Matter’ recorded as a unit.