2. Introduction
In this article we will go with countable, these we refer to the accounting, as this
helps us to lead a more orderly in the business and how it has evolved with the
administration
Also as defined is highlight with its basic concepts
3. Which is the accounting?
The accounting is a discipline that collect, transmit knowledge related to
financial information, with the help of several ramas.1 From its origins to the
Renaissance could say that the beginning of the accounting division of labor was
the invention of writing Using a measure of value. As noted Federico Gertz in his
Origin and evolution of accounting, Historical Essay, that to make a historical
view of accounting is appropriate to do so in light of the elements of the
objective of the accounting activity. "If we assume that the purpose of
accounting is to maintain a testimony of perennial nature of economic events
that occurred in the past." By the year 6000 BC, already had the necessary or
indispensable to conceptualize the existence of accounting activity because the
man had formed groups, initially as hunters, later as farmers and herders, and
had already started to writing and numbers, elements necessary for accounting
activity. It is as remoter antecedent one splint Sumerian clay in Mesopotamia
dated about 6000 BC As for Egypt, it is common in hieroglyphics to the scribes,
which certainly represent the time counters, enhancing its accounting work.
With regard to Greece, it is inevitable that in a town with the intellectual,
political and social as Greek, this practice had also developed significantly
4. Speaking of Rome is talking about a very important time in the evolution of
accounting. Although the Romans wrote a lot of works most of them dealt with
the right, but in relation to accounting or accounting practices, there is an
important asset. "Expresses the Accepts" are technical terms used Latin texts
constantly referring to accounting issues. During this period medieval feudalism
began, in which no trade fully process, so that accounting practices should be
common, even when this activity is almost exclusively returned feudal lord and
European monasteries. Accounting in Italy, in the eighth century, was a usual and
necessary activity. Three Italian cities gave great impetus to the use and
accounting activity: Genoa, Florence and Venice, where it was used and
encouraged double-entry bookkeeping as currently used. It may also be
mentioned the famous set of books used by the Genoese Commune, where the
books were kept in the style of the time, using the terms "should" and "have",
using and managing Crossed seats and Loss Account Earnings.
5. Branches of accounting
Accounting: Through it you get information generated by the marketing of products
and services. Processes economic data, quantifying, presenting and revealing them as
financial information through financial statements and related notes.
Companies: Provides evidence to regulate accounting organizations where two or
more people involved as owners.
Finance: Evaluate financial reporting. Develop metrics for measuring the efficiency of
a company's money.
Cost: Generates financial information relating to the transformation of raw materials
into products. Determine how much it costs to make a satisfier.
Attorney: Gives information on taxes. Used to calculate and pay them properly.
Audit: Comment on the reasonableness of the financial information. Overall, is
reviewing what the other branches do.
Managerial Accounting: Provides additional information to management (non-
quantifiable in money) or do it in cash.
6. ACCOUNTING PROCESS
Be understood by accounting process, the set of stages through which obtains
public accounting and financial reporting checks.
Accounting Process phases:
Systematization
valuation
prosecution
evaluation
information
7. Importance of accounting
The importance of public accountancy in recent years has been Increasing, This
Has Become Because of what useful information When making important
financial decision making for any entity. The foregoing leads to the Knowledge
Accounting and this very useful because Widely Known Allows Which is the origin
of our profession, as well as, as has been its historical development and trade
Within the society. This work has as main goal, analyze the Accountant From
their different points of view, why it has been through the passing of time, That
is, from the beginning to be Regarded as an empirical branch in scientific
procedures.
The important thing is to determine what are the different factors that occurred
in their environment, and that allowed the evolution and the rise of
accounting, and only with their techniques, crafts and knowledge, were able to
establish themselves in the economic environment as a fundamental tool for
development and registration.
