General Accounting




 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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