The game can be played by 2, 3 or 4 players.
In addition to the players requires an umpire who must have accounting
skills. Each player will have a computer with the accounting program decreba, belonging to this game, installed correctly. The
cards with the accounting movements are shuffled and distributed by the
players. Each player must make the different accounting movements related to
the cards received. Each card must be occupied on the computer with a number
of different documents. At the end of the accounting movements are audited by
the referee. Each move thrown is incorrectly penalized with 1,000 recorded in
interest paid. Each correctly posted move receives 1,000 recorded in interest
income. Movements related to such interests are not penalized or adjudicated.
When the cards and their accounting movements are completed, all players must
complete the year-end movements. End-of-year movements should include
depreciation, provisions, impairment charges, VAT delivery and tabulation of
results. Movements related to the end of the year are not penalized or
rewarded if they are correct or incorrect. However, if it is inaccurate it
must be corrected following the instructions of the referee. The winner is
the player who in the end has superior results.