摘要：In this article we are trying to see how the utility of accounting can be justified. In order to do this, we will
consider the organizations involved in the business that they seek to make profit from. It is hard to believe that
all the information generated by a business can be remembered - however simple it may be. We dare say that
bookkeeping is necessary at least because it allows the entrepreneur to remember information, especially digital,
without which the business may not be properly led. Bookkeeping is justified by the need for information, the
need for a certain rigor in the Administration of a business, large or small, simple or complex, individual or
collective.
