állapotkönyvelés
Állapotkönyvelés, often translated as "state accounting" or "condition accounting," is a concept within accounting and financial management that focuses on the current financial condition or status of an entity. Unlike traditional accounting that primarily tracks financial transactions over a period, állapotkönyvelés emphasizes the snapshot of assets, liabilities, and equity at a specific point in time. It provides a clear picture of an organization's financial health, its net worth, and its ability to meet its obligations.
The core of állapotkönyvelés is the balance sheet, which is a direct representation of this financial condition.
In practice, this involves more than just recording transactions. It requires careful valuation of assets, accurate