Paul-Wetcho Lomba Lendjambi
For decades, accounting has remained an indispensable method for financial evaluation. It has made a major contribution to the development of both the national and international economies. It is important to note that this method was designed to summarise past, and therefore certain, financial activities. It is limited to future financial activities, which are therefore uncertain. The first to take up the challenge was the French mathematician Louis Bachelier with his thesis entitled 'Theory of Speculation' in 1900. The thesis here is a solution for the financial industry. A digital simulation prototype of financial savings in a central bank. An effective means of combating financial crises.
