In all the organizations, lucrative and non-profit, the best
quantitative information system with which counts is " accounting ",
which constitutes a true superstructure.
In the definition issued by the Accounting Principles
Commission of the Mexican Institute of Public Accountants, in its bulletin A-1,
it is emphasized that the goal of accounting is to facilitate decision making
by its different users. If it does not meet that goal, accounting loses its
raison d'ĂȘtre.
Due to the above, it can be determined that accounting
serves a group of users in the different areas of the organization such as
Investors, Financiers, Social Security Entities, Government Control
Organizations, Company Personnel, Clients, Advisers, Values, etc., since there
are several types of Accounting , the most important being Financial
Accounting, Administrative Accounting and Tax Accounting.
Types of Accounting .-
Financial Accounting : Information system aimed at providing
information to third parties related to the company, such as shareholders,
credit institutions, investors, etc. In order to facilitate their decisions.
Fiscal Accounting : Information system aimed at complying
with the tax obligations of organizations.
Administrative Accounting : Information system serving the
needs of the administration, aimed at facilitating planning, control and
decision-making functions. It is the branch that with appropriate technology
allows the company to achieve a leadership in costs or a clear differentiation
that distinguishes it from other companies or organizations.
No comments:
Post a Comment