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CONTADURÍA
   HOY!
EDITORIAL

         La Ciencia Contable abarca el estudio de todos aquellos
fenómenos que organiza, promueve, desarrolla y dirige empresas e
instituciones que ofrecen bienes o servicios a los diferentes mercados
en las áreas de finanzas, recursos humanos, marketing,
comercialización y otros.

        En su esencia, la Ciencia Contable se interesa por disciplinas ,
técnicas y valores armonizados a las funciones privadas tales como
contabilidad, auditoria, costos, peritajes, gubernamental, estadísticas,
economía, administración, comportamiento organizacional, teoría del
conocimiento, tecnología de la información, soluciones de negocios,
y otras que le permite ofertar competencia sostenibles en la Sociedad
del Conocimiento, definidamente orientadas hacia la Sociedad
Inteligente.
BUT WHAT IS THE
      ACCOUNTING?

Accounting is the science or technical
discipline to measure, record and
interpret the equity of an entity either a
commercial or non-profit organization.
The accounting consists of several
procedures, as well, such as the
quantification of their heritage and
organizing this information to facilitate
decision-making and management
                                              What is your goal?
control of the entity.

                    According to experts, the study object of accounting is
                    the representation of the assets of an undertaking from
                    the static views and dynamic, to determine their
                    earnings, contributing to control its operation and
                    prepare the ground for proper decision making and
                    successful by their managers or third parties.
Get anytime orderly and
systematic information on         Accounting has been designed taking into
     the movement of                account the importance of accounting
 economic and financial
         business.
                                   information for firms, we provide solutions
                                  programmed according to the criterion of
   Set in monetary terms,     accounting professionals, and aimed at simplicity
   historical or predictive
                               and practicality. Both the load on the utility, as
 information, the amount
of assets, debts and assets   well as reports on the implementation time. Your
       available to the       system must be flexible to handle the information
          company.            and sort it so that, in a few steps, as you prepare
 Register in a clear and
                                      yourself for the accounting analysis.
 precise, all income and
  expense transactions.

 Provide, at any time, a
    clear picture of the
 financial position of the
         business.

 Predict in advance the
  likely future business.
cost accounting




Cost accounting is an accounting activity to predetermine, record,
store, distribute, manage, analyze, interpret and report on the costs of
production,        distribution,  administration     and       finance.

It is related to the accumulation, analysis and interpretation of the
costs of acquisition, production, distribution, administration and
finance, for the internal use of the directors of the company for the
development of the functions of planning, control and decision
making.
financial accounting
Its features are:

  Reporting to third parties on the
company's financial movement.

   Be responsible for all business operations
in a systematic, historical and chronological.

   Must necessarily be implemented in the
company to provide timely notice of the
facts developed.                                 Financial accounting is the art, are
                                                 classified, recorded, summed and
   It uses the language of business.             reports with monetary transactions
                                                 made ​by an economic entity. is the
   It is based on rules, principles and          use of certain principles to record,
accounting procedures for recording              classify and summarize, in monetary
financial transactions of a business.            terms, financial and economic data to
                                                 report in a timely and reliable
  Describes operations in analytical gear of     operations of a business life.
double entry bookkeeping.
Management Accounting

  Management accounting is
      the combined use of
 accounting information for the
outside and internal deducting
  various conclusions that may
be useful to the organization. It
 makes use of accounting data
    within the organization, is
    subjective and focuses its
      applications to those
individuals who have discretion
over business activity, improves
    decision-making process
 through the use of accounting
              data.
Jokes!                     Jokes!

 Why accountants          What is an auditor?: An
 tell them mules?        accountant who has lost
Because only know          his sense of humor.
 debit and credit.




                          There are two types of
What do accountants       counters in the world:
 suffer, unlike other   Those who can count and
  human beings?             those who do not.
   Depreciation.
GRUPO EDITOR




Gustavo Torres
C.I V-24163232
BIBLIOGRAFÍA

http://es.scribd.com

http://es.wikipedia.org/wiki/Contabilidad_de_costos

http://www.editum.org/Que-Es-La-Contaduria-Definicion-Y-
Objetivo-p-285.html

http://www.promonegocios.net/contabilidad/objetivos-
contabilidad.html

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Contaduría hoy!

  • 1. CONTADURÍA HOY!
  • 2. EDITORIAL La Ciencia Contable abarca el estudio de todos aquellos fenómenos que organiza, promueve, desarrolla y dirige empresas e instituciones que ofrecen bienes o servicios a los diferentes mercados en las áreas de finanzas, recursos humanos, marketing, comercialización y otros. En su esencia, la Ciencia Contable se interesa por disciplinas , técnicas y valores armonizados a las funciones privadas tales como contabilidad, auditoria, costos, peritajes, gubernamental, estadísticas, economía, administración, comportamiento organizacional, teoría del conocimiento, tecnología de la información, soluciones de negocios, y otras que le permite ofertar competencia sostenibles en la Sociedad del Conocimiento, definidamente orientadas hacia la Sociedad Inteligente.
  • 3. BUT WHAT IS THE ACCOUNTING? Accounting is the science or technical discipline to measure, record and interpret the equity of an entity either a commercial or non-profit organization. The accounting consists of several procedures, as well, such as the quantification of their heritage and organizing this information to facilitate decision-making and management What is your goal? control of the entity. According to experts, the study object of accounting is the representation of the assets of an undertaking from the static views and dynamic, to determine their earnings, contributing to control its operation and prepare the ground for proper decision making and successful by their managers or third parties.
  • 4. Get anytime orderly and systematic information on Accounting has been designed taking into the movement of account the importance of accounting economic and financial business. information for firms, we provide solutions programmed according to the criterion of Set in monetary terms, accounting professionals, and aimed at simplicity historical or predictive and practicality. Both the load on the utility, as information, the amount of assets, debts and assets well as reports on the implementation time. Your available to the system must be flexible to handle the information company. and sort it so that, in a few steps, as you prepare Register in a clear and yourself for the accounting analysis. precise, all income and expense transactions. Provide, at any time, a clear picture of the financial position of the business. Predict in advance the likely future business.
  • 5. cost accounting Cost accounting is an accounting activity to predetermine, record, store, distribute, manage, analyze, interpret and report on the costs of production, distribution, administration and finance. It is related to the accumulation, analysis and interpretation of the costs of acquisition, production, distribution, administration and finance, for the internal use of the directors of the company for the development of the functions of planning, control and decision making.
  • 6. financial accounting Its features are: Reporting to third parties on the company's financial movement. Be responsible for all business operations in a systematic, historical and chronological. Must necessarily be implemented in the company to provide timely notice of the facts developed. Financial accounting is the art, are classified, recorded, summed and It uses the language of business. reports with monetary transactions made ​by an economic entity. is the It is based on rules, principles and use of certain principles to record, accounting procedures for recording classify and summarize, in monetary financial transactions of a business. terms, financial and economic data to report in a timely and reliable Describes operations in analytical gear of operations of a business life. double entry bookkeeping.
  • 7. Management Accounting Management accounting is the combined use of accounting information for the outside and internal deducting various conclusions that may be useful to the organization. It makes use of accounting data within the organization, is subjective and focuses its applications to those individuals who have discretion over business activity, improves decision-making process through the use of accounting data.
  • 8. Jokes! Jokes! Why accountants What is an auditor?: An tell them mules? accountant who has lost Because only know his sense of humor. debit and credit. There are two types of What do accountants counters in the world: suffer, unlike other Those who can count and human beings? those who do not. Depreciation.