No, accounting is much more subtle than that. It is about trying to figure out the value of what you have now, and that is not always trivial. For example, ho

No, accounting is much more subtle than that. It is about trying to figure out the value of what you have now, and that is not always trivial. For example, how many people will demand returns for sales you've recently made? 0%? 15%? you don't know, but you can't "account" for the complete value of past transactions without this estimation of future actions.