TEACHER: Martin

Queravalù
-

• Yarel Perez
• Diego Dominguez
• Joel Ripas
• Luis Huaman Escriba
• Gianella Hernandez
Càrdenas
WHAT IS…

ACCOUNTING ?
(Presentation)
INTRODUCTION
Accounting is the process of systematically
recording, analyzing and interpreting the
financial information of an entity or
organization. This is achieved through the
control of economic operations and is
intended to establish the balance of
income and expenses.
IMPORTANCE 1
BETTER
TAKE OF
2
BETTER
TRANSPARENCY
3
LEGAL
AND TAX
AND
DECISION ACCOUNTABILITY
COMPLIAN
CE

4 5 6
CONTRIBUTES
ACCESS TO THE HELP
TO MEASUREMENT SET
OF
FINANCIN PERFORMANCE PRICES
G
 IMPORTANCE
1. Accounting reports, such as the 2. Accounting ensures that all 3. Accounting ensures that a
income statement, balance sheet, financial transactions are recorded company complies with legal
and cash flow, provide essential and tax regulations.
accurately and in detail.
information about the financial health
of a company.

4. When a company seeks external 5. Financial statements allow you to 6. Accounting provides
financing, whether through bank compare the company's performance information about the direct
loans or investors, accounting over time and in comparison with and indirect costs
becomes a critical factor. other companies in the same sector. associated with the
production and distribution
of goods and services.
 1 2
PUBLIC COST
ACCOUNTIN ACCOUNTI
G NG

6 3
MANAGEME BRANCHES OF FINANCIAL
NT ACCOUNTIN
ACCOUNTIN ACCOUNTIG G
G

5 4
MANAGEME TAX
NT ACCOUNTI
ACCOUNTIN NG
G
 allows you to develop the various
It is based on the fiscal

0 0
measurement, information and control
processes in the economic activity of the criteria legally established in
Public Administration. Based on Public
each country, which defines
Accounting, the economic events in which
how accounting should be
public entities intervene are recorded in
accounts, in such a way that you can know at carried out at the tax level.

1 4
all times whether the state of rights and
obligations It generally refers to the extent of
Cost accounting is the branch of internal reports, for the design and

0 0
accounting that deals with the presentation of which the company's
classification, accounting, accountant is currently responsible. It is

distribution, collection of oriented towards the administrative

aspects of the company and its reports
information on current and
will not transcend the company.
prospective costs.

2 5
The need for the information
Accounting by activities is that which
presented to third parties to be

0 0
involves the classification and operation
uniform made accounting focus on the
of the accounts of different activities, in
preparation of Financial Statements
order to facilitate the process of
for third parties and not so much on
adjusting the operation of an
collaborating in the preparation of
organization to a plan; accounting by
information for business management.
Thanks for reading