business books.

 The primary part of bookkeeping is the recording of past events, it can be said that bookkeeping deals with events that

have already undoubtedly happened.

The fact that bookkeeping is a part of accounting that deals with the past does not diminish its importance, more precisely, all the remaining elements of the accounting process are based on the products of bookkeeping records.

      "We can say that without bookkeeping there is no accounting."

The basic tasks of bookkeeping are:

• collecting data on changes in the business of entrepreneurs, based on credible accounting documents

• keeping business books and recording all changes in assets, capital, liabilities, expenses, income and profit, in chronological order

• determining the business result by monitoring the total business of the entrepreneur, monitoring and determining responsibility for the incurred expenses in relation to the generated income

• providing insight to managers and capital owners in business processes and financial flows as a valid basis for management, decision-making and reporting

• providing the necessary data for the calculation of prices, costs of purchase and purchase of materials, semi-finished goods, services, fixed assets

• preparation of basic financial statements based on accounting information