The study creates a trail of computational explaining of the account and balance sheet as nuclear structure of the elements functioning of an entity. The main working tool used for situation and patrimony elements movement recording is the account. The balance sheet presents the situation of the patrimony elements at a time, leading to a broader scope, while the account has a much narrower scope, referring only to a patrimonial element - genre or test case - included in the balance sheet but about which shows both the situation at a time and the modifications which are registered over periods of time. By its form, the account allows the separate registration of the increases and movements in a given period and establishing of the existence of the patrimonial element anytime. By account is also performed a systematization of economic and financial operations.
International Letters of Social and Humanistic Sciences (Volume 24)
M. Avram and A. Traistaru, "A Computational Line of Comprehension of Account", International Letters of Social and Humanistic Sciences, Vol. 24, pp. 79-88, 2014