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The role of accounting in the company
Today accounting meets an important role in each company since this can be known with precision the accounting facts of these, so our objective in this research is to give what the history of accounting more in depth, for thisThe text is divided into three parts by making known who the parents of this were, as evolving over time until it reached how this today and finally exposing some of the type of accounting that there are. As for the methodology used to collect the information presented, this consisted of a bibliographic search in specialized sites, such as Academic Google, Duoc UC Digital Library, among other pages.
The accounting concept can be defined as a way of organizing those financial statements or accounting facts of a certain company. In its most remote moments accounting is taken to the old Mesopotamia in 600 to.C where writing, numbers and valorization of these began. Being in this same place that the meeting is given to the Hammurabi code better known as a guide to the accounting practice.
Years later the banking organization begins since man had to carry out an accounting of all those finance data because his memory was not good enough to remember all the necessary information, and then continue with his history in Greece where they began to createNew laws related to merchants, this is where the first book books do, but before all this it was the scribes (the employees) of the pharaohs who had to carry detail of each temple account as well as the state of the greatGentlemen, this occurs around the years 3626 to.c.
Already in the thirteenth century it begins to implement what would be called and is known until today as the technique of the double game, which consists of:
Active = Liabilities + Heritage
"In every company you can recognize an equality between the economic resources (active) that it has and the obligations contracted, whether they are in favor of third parties (liabilities) or the owners (heritage)".
Being in this part of the story when one of the parents of accounting Lucas Pacioli appears who was the one that gave rise to the so -called daily books and the major books which have been made year after year in the same way in which theI think, years later a man appears who says the following words "There is no debtor without creditor".
After a few years Blaise Pascal creates the first calculator managingBringing its accounts, being a micro or multi -company you have to knowbankruptcy to this.
Thus today there are different types of accounting, such as administrative, superior, of societies, comparative, among others.
In the latter, it is said that "the comparison of the financial statements of a company with those of its competitors helps to evaluate their behavior and know what the difference between the company’s policies in relation to other companies," Irarrazabal.