???? Become a Channel Member! ???? Want to have access to all the exclusive materials from the classes? By becoming a member, you unlock a series of benefits and content that will help you deepen your learning even further! / @professortonelo _____________ Do you know the Patrimonialist Theory? Do you know how the asset, liability, equity, revenue and expense accounts behave? How do you record debits and credits when their balances are increased or decreased? In this accounting class, we present the Patrimonialist Theory and a schematic chart of how to debit and credit the various groups of equity and income accounts. We begin the class by conceptualizing the Patrimonialist Theory, present the schematic chart of debits/credits and end the class by demonstrating which accounts are debits and which are credits. I hope you enjoy the explanation! A big hug, Professor Daniel Tonelo @professortonelo ______________ Index: Patrimonialist Theory (01:27) Account behavior (debits and credits) (05:21) Creditor and debtor accounts (8:20) _______________ Also watch the class - Introduction to Accounting Concept, object, field of application, purpose and users. Access link: • ???? Introduction to Accounting Concei... _______________ ???? RECORDING EQUIPMENT: Sony Alpha ZV-E10 - Vlog Camera Kit - https://amzn.to/3W0JUtM Xiaomi Redmi Note 13 Smartphone: https://amzn.to/3VYQr8j Boya By-M1 Microphone: https://amzn.to/3VYRdSL SoftBox Double Kit: https://amzn.to/3Uhu1O3 HyperX Microphone - PodCast: https://amzn.to/49E5Fmn Portable LED Light: https://amzn.to/3Q4NVJT Tripod for Cell Phone and Camera: https://amzn.to/3PZyfHG SanDisk Memory Card 256GB: https://amzn.to/3xCqpxk ???? BOOKS I RECOMMEND: Basic Accounting: https://amzn.to/4awn01C Advanced Accounting: https://amzn.to/3U12T4O Introduction to General Administration Theory: https://amzn.to/49EJRXI People Management - Human Talent Management: https://amzn.to/3TXSnev General and Public Administration - Tests and Contests: - https://amzn.to/3TTiovs Microeconomics: https://amzn.to/3JlsiRx _______________ ????‍???? Follow Professor Tonelo on Social Media: Facebook: / professortonelo Instagram: / professortonelo Linkedln: / daniel-tonelo-0737a214b _______________ #1KCreator! #contascontabeis #contabilidade @YouTube _________________ References: Marion, José Carlos. Basic accounting. 12th Ed. – São Paulo: Atlas, 2018. Sande, Silvio. General and advanced accounting. 1st Ed. – Rio de Janeiro: Método, 2021.