It allows to analyze
from different sectors all the variables that affect the field of accounting,
through a systematic and chronological record of financial operations.
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Definitions
Accounting "is the art of recording, classifying and
summarizing in a significant way and in terms of money, operations and facts
that are at least financial in nature, as well as interpreting their
results." (American Institute of Certified Public Accountants).
Accounting "is the process of identifying, measuring
and communicating the economic information that allows to make judgments based
on information and decision making, for those who use the information".
Accounting "is the science that is responsible for the
qualitative and quantitative study of the heritage, both in its static and
dynamic aspect, in order to achieve the proper management of the riches that
make it up.
In a simple way, Accounting is a set of tasks that aim to
provide numerical information of what is happening in the economic reality of a
company: reflect its assets, present the results achieved, demonstrate the
management performed and justify it, are several The aspects that emerge from
this information, which must be truthful, accurate, and up-to-date.
In summary, Accounting is an ever-changing technique, based
on reasoned and logical knowledge that has as main objective, to record and
synthesize the financial operations of an entity and to interpret the results.

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