Accounting information on the balance sheet – with errors, in the case of gambling companies

Abstract

Accounting information is information that the stakeholder absorbs from the provided data. The biggest risk is that we do not know the source of the presented data, or rather, in the case of accounting balances, the economic events that are presented in the balance sheets. The most obvious case is the accounting of gambling activities, that is, the reflection of income, and receipts in accounting, and, on the other hand, expenditure and payments in monthly balances, and finally in the annual balance sheet. The accounting balance sheet must accurately present the economic transactions, from which the stakeholder draws the accounting information he needs. At the end of the paper, we present the specific accounting records that are in contrast to those that tax inspectors expect.