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Evolution of accounting and its main contributions
The accounting dates back to ancient times when man was forced to keep records and control of their properties because there was not enough memory to store the required information. It has been demonstrated by several historians that in times like Egyptian or Roman, accounting techniques were used that were derived from trade.
The double-entrybookkeeping began in the Italian commercial cities, the oldest books of accounts that remain are from the city of Genoa, dating from 1340, and show that, at that time, the accounting techniques were already well advanced. The development in China of the early forms of the abacus treasury during the first centuries of our era, allowed the progress of the accounting techniques in the East.
Thebeginning of the accounting literature limited to the work of Venetian monk Luca Pacioli entitled “the Summa of Arithmetic, Geometry Proportioni et Proportionalita” where we consider the concept of double entry for the first time. Pacioli’s work rather than create, was limited to disseminate knowledge of accounting, in his books were synthesized until our days. Fra Luca Pacioli, who in 1494established the basis of all accounting theory. Among one of the many merits that this monk had, was that of having explained in detail the procedures to be applied to manage the accounts which is known today as the theory of double or cargo and theory fertilizer.
The value of the principles established by the monk Fra Luca Pacioli has transcended to the present, in the sense that all businesses relyin some way to register their operations through of double entry.
The Industrial Revolution caused the need for accounting techniques to reflect the increasing mechanization of processes, the typical operations of the factory and mass production of goods and services. With the emergence in the mid-nineteenth century, industrial corporations, properties of anonymous shareholders, the role ofaccounting acquired even greater importance.
Bookkeeping, an essential part of any system, has been systemized from the second half of the twentieth century, so, increasingly; it is for computers or performing these tasks. The widespread use of computers allowed better use of accounting often used the term data processing; the concept of keeping current has fallen into disuse.
Accounting ascurrently known, is the product of a whole lot of business practices that have demanded ever the years, improving the quality of financial information companies.
Accounting to the XXI century is influenced by three variables:
* Technology
* Complexity and globalization of business
* Training and education
Technology through the impact caused by the increase in the speed with whichfinancial transactions are generated through the Internet phenomenon. The second variable of complexity and globalization of business requires new methods to establish accounting treatment and presentation of financial information. The last variable related to training and education requires that future managers dominate the language of business.
Concept of Accounting Information System
An accountinginformation system includes the methods, procedures an resources used by entity to track financial activities and summarize them in a form useful for decision-making.
Accounting information can be classified into two broad categories: financial accounting and external accounting and cost accounting or internal accounts. The financial accounts show the information provided to the general public,and not involved in the administration of the company, such as shareholders, creditors, customers, suppliers, financial analysts, among others, although this information is also is of great interest to managers and directors of the company. This accounting provides information about the company’s financial position, their liquidity and profitability of the company.
Cost accounting studies the...