Accounting

It originated in the development of the knowledge of society and the thinking that deals with economic phenomena, their explanation and transformation. The need for accounting is created with the urge of man to control and manage its resources, so that its origin goes back to the origin of trade. Some scholars argue that the writing was developed in order to record the accounting information.

With the passage of time there have been a number of controversies, discussions, analysis and theories as to the character that has the Accounting, in the sense of whether it should be considered a science , one technique or art .

Definition

The American Institute of Chartered Accountants (AICPA) states that: "Accounting is the art of recording, classifying and summarizing in a meaningful way and in terms of money, transactions and facts that are at least of character Financial, as well as to interpret their results. "

The American Association of Accountants defines it as "the process of identifying, measuring, and communicating economic information that allows judgments based on information and decision making by those who use information."

Finally, Accounting is the social science that is responsible for studying , measuring and analyzing corporate assets, is a technique in constant evolution, based on reasoned and logical knowledge whose main objective is to record and synthesize the financial operations of an entity And interpret the results.