Dart implementation for financial accounting, according to the principle of the double account processing first described by Luca Paciolo or « Summa de arithmetica, geometria, proportioni et proportionalità »,« Tractatus XI particularis de computibus et scripturis » published of one account and in Venezia 1494; where a journal is held where each operation takes out of one account and fed into another.
The later centuries structures the account plan into balance accounts (activa and passiva) and result accounts (charges and incomes), then theroised by Eugène Schmalenbach starting 1900.
nine classes:
- 1 capital accounts (passiva) regrouping the capital of the enterprise, the reserves, provisions and credits
- 2 immobilisations (activa) like possessions of land, buildings, materials, non volatile possessions
- 3 stock accounts whats in the inventory, raw materials etc (rolling activa)
- 4 relational accoutns (activa and passiva) credits and debits with other entities
- 5