Accounting is the science that measures, records, and interprets the equity of commercial and non-profit organizations. It involves quantifying assets and organizing this information to facilitate management decision making and control. Cost accounting is related to determining, recording, analyzing, and reporting on the costs of production, distribution, administration and finance for internal planning and control. Financial accounting reports to third parties on a company's financial activities in a systematic and chronological manner according to accounting rules and principles. Management accounting uses both external and internal accounting information to aid organizational decision making.
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.