François Pottier, professor at NEOMA BS, is the author of “La compta … avec ou sans comptes” recently published by les Editions Management et Société.

"This book, written for beginners, proposes two different ways to produce (the same) financial statements:

• Draw them up directly from the company’s operations. This is accounting … without accounts.
• Draw them up after entering the operations into the company’s accounting documents (journal, ledger…). This is accounting … with accounts.

Each concept studied can thus be dealt with in one of these two ways, to satisfy the needs of both managers and accountants.”

The publisher: Editions Management et Société