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Concepto de Contabilidad INGLES

Accounting can be divided into several fields including financial accounting, management accounting, auditing, and tax accounting. Financial accounting focuses on preparing financial statements for external users while management accounting focuses on measuring and reporting financial information internally. Bookkeeping, which involves recording financial transactions so that financial reports can be prepared, is most commonly done using double-entry bookkeeping. The history of accounting dates back thousands of years to ancient civilizations in Mesopotamia, Iran, Egypt, and Babylon where early forms of bookkeeping, money, and auditing developed. Double-entry bookkeeping emerged in medieval Europe and accounting split into financial and management fields with the development of joint-stock companies.

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29 views

Concepto de Contabilidad INGLES

Accounting can be divided into several fields including financial accounting, management accounting, auditing, and tax accounting. Financial accounting focuses on preparing financial statements for external users while management accounting focuses on measuring and reporting financial information internally. Bookkeeping, which involves recording financial transactions so that financial reports can be prepared, is most commonly done using double-entry bookkeeping. The history of accounting dates back thousands of years to ancient civilizations in Mesopotamia, Iran, Egypt, and Babylon where early forms of bookkeeping, money, and auditing developed. Double-entry bookkeeping emerged in medieval Europe and accounting split into financial and management fields with the development of joint-stock companies.

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dane
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© © All Rights Reserved
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Concepto de contabilidad

Accounting can be divided into several fields including financial


accounting, management accounting, auditing, and tax accounting.[6]Accounting
information systems are designed to support accounting functions and related
activities. Financial accounting focuses on the reporting of an organization's
financial information, including the preparation of financial statements, to
external users of the information, such
as investors, regulators and suppliers;[7] and management accounting focuses
on the measurement, analysis and reporting of information for internal use by
management.[1][7] The recording of financial transactions, so that summaries of
the financials may be presented in financial reports, is known as bookkeeping,
of which double-entry bookkeepingis the most common system.[8]

historia

The history of accounting is thousands of years old and can be traced


to ancient civilizations.[11][12][13] The early development of accounting dates back to
ancient Mesopotamia, and is closely related to developments
in writing, counting and money;[11] there is also evidence for early forms of bookkeeping in
ancient Iran,[14][15] and early auditing systems by the
ancient Egyptians andBabylonians.[12] By the time of the Emperor Augustus, the Roman
government had access to detailed financial information.[16]

Double-entry bookkeeping developed in medieval Europe,[17] and accounting split


into financial accounting and management accounting with the development of joint-stock
companies. The last work on a double-entry bookkeeping system was published inItaly,
by Luca Pacioli.[18] Accounting began to transition into an organized profession in the
nineteenth century,[19] with localprofessional bodies in England merging to form the Institute
of Chartered Accountants in England and Wales in 1880.[20]

Ciencias económicas
can be traced

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