The notion of seat It has different meanings. The term is usually associated with furniture that allows sitting , being used as a synonym for Bank , chair or seat . The concept, anyway, comes from the verb settle (sit, place something firmly, record).
Accountant , meanwhile, is an adjective that mentions what is linked to the accounting (the discipline that makes it possible to keep accounts or the ability related to the ability to process things as calculations).
A Accounting seat , therefore, is the inscription that is made in a accounting book and that allows to write down a commercial or economic movement that changes the heritage of an organization.
This modification of capital of the entity can be positive or negative, according to the characteristics of the seat. Typically, the accounting entries registration system is developed in a double structure so that the movements are noted in the Active and in the passive .
He Active records the income or credits for the entity, while the passive Write down payments, cash outflows and debts. The logic of the double system is that every movement influences at least two accounts (increasing the asset reduces the liability and vice versa).
When the seat affects a single account of the Active and only one of the passive , talk about single seat . If, on the other hand, the movement influences other additional records, it is qualified as compound seat .
It should be noted that the accounting entries may contain different data. He amount The movement is essential, although the date is also usually recorded, which account it affects and a description that summarizes the characteristics of the activity.