<div class="text-justify"><strong>Written by:</strong>Diomer Antonio Galán Rincón.</div>
<div class="text-justify"><strong>Bachelor's Degree.</strong>Public Accounting / <strong>MSc.</strong>Science of Higher Education.</div>
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<center><img src="https://i.postimg.cc/1XDJp4mM/Presentaci-n1.png"/></center>
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<blockquote><center> Author: <a href="/@dgalan">@dgalan</a>,through Power Point 2010 tool, and using public domain image Pixabay </a></center></blockquote>
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<div class="text-justify"> Accounting is an activity as old as mankind itself, to such effects, some scientists affirm that it arises since the human being in his survival instinct was forced to keep accounts, to keep objects, besides memorizing them and to leave some record of data related to his economic life, of the goods he could collect, hunt, the ones he elaborated, consumed and owned. </div>
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<div class="text-justify"> All this, in order to keep a record of certain events that occurred too often and were too complex to be kept in memory.</div>
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<div class="text-justify"> In this aspect, man was forced to resort to symbols and graphic elements, which years later were transformed into hieroglyphics, passing to the first Phoenician alphabet, then to the Greek alphabet and finally to the Latin alphabet, until today's systematized accounting these are known as headings and accounts and in the same way, are still used to record transactions, internal changes or any other event that economically affects a person, whether legal or natural, in order to facilitate the management and control of the information once presented.</div>
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<center><img src="https://cdn.pixabay.com/photo/2015/12/29/13/54/calculator-1112860_960_720.jpg"/></center>
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<blockquote><center>Image taken from:<a href="https://pixabay.com/es/photos/calculadora-factura-finanzas-1112860/"rel="noopener" title="This link will take you away from steemit.com">Pixabay</a></center></blockquote>
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<div class="text-justify"> Therefore, the main activity of accounting is to be able to provide information in a given period, each and every one of the movements and results obtained during the economic period, which is very useful to its users, for decision making, both for the control of the current management, as well as for future estimates, allowing decisions to be made with much rationality and efficiency, through the control of the registration and classification of the operations carried out, to allow an analysis of the results and control the risks and deviations of capital, in this way the accounting process is presented and implemented as a contribution to the company to work as a system that develops with all its elements together, allowing to achieve a general objective.</div>
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<div class="text-justify"> This accounting work becomes a process defined in method and parameters that guarantee the true execution of the phases of registration, classification, analysis and control, and for which the organizations have been obliged to create internal rules and policies that regulate its application in the different work areas from which their normal operations generate transactions that can be accounted for.</div>
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<center><img src="https://cdn.pixabay.com/photo/2019/10/05/10/23/work-4527578_960_720.jpg"/></center>
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<blockquote><center>Image taken from:<a href="https://pixabay.com/es/photos/trabajo-oficina-negocio-escritorio-4527578/"rel="noopener" title="This link will take you away from steemit.com">Pixabay</a></center></blockquote>
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<div class="text-justify"> By means of guides and manuals of procedures adjusted to their activity and needs, which can be improved and readjusted as the company evolves over time and it is detected through internal investigations that require a new accounting planning.</div>
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<div class="text-justify">I hope you like my article and I would appreciate all your comments.</div>
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<center><h3> Bibliographic References:</h3></center>
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<div class="text-justify">1.- Barrios. (2017) Accounting and Accounting Information Systems in Organizations (1st edition). - Río Gallegos: Universidad Nacional de la Patagonia Austral-Argentina.
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<div class="text-justify">2.- García (2009), Introducción A La Contabilidad, Universidad de Salamanca, Available online at:https://clea.edu.mx/biblioteca/introduccion%20a%20la%20contabilidad.pdf.