“La Contabilidad es la Ciencia que proporciona información de hechos económicos, financieros y sociales suscitados en una empresa; con el apoyo de técnicas para registrar, clasificar y resumir de manera significativa y en términos de dinero, “transacciones y eventos”, de forma continua, ordenada y sistemática, de tal manera que se obtenga información oportuna y veraz, sobre la marcha odesenvolvimiento de la empresa u organización con relación a sus metas y objetivos trazados, con el objeto de conocer el movimiento de las riquezas y sus resultados»
VENTAJAS DESVENTAJAS
Tiene en cuenta que la contabilidad no solo debe Confunde la ciencia con la técnica
analizar aspectos económicos sino también sociales
Describe de manera clara los diferentes aspectos
del ciclo contable,tales como registrar, clasificar y
resumir la información en términos de dinero.
Hace relación a varios modelos de organización
ya que considera la empresa y otros tipos de organiza-
ción.
la Contabilidad es “el conjunto de conocimientos y funciones referentes a la sistemática iniciación, la comprobación de autenticidad, el registro, la clasificación, el procesamiento, el resumen, elanálisis, la interpretación y el suministro de información confiable y significativa, relativa a las transacciones y a los acontecimientos que son, al menos en parte, de índole financiera, requeridos para la administración y la operación de una empresa y para la presentación de informes que deben rendirse para cumplir con las responsabilidades derivadas de mandatos encomendados y de índole diversa”.VENTAJAS DESVENTAJAS
No precisa si la contabilidad es una ciencia
o una técnica.
Es muy descriptiva respecto de los No considera los aspectos sociales de la
diferentes aspectos relacionados con empresa.
las labores contables.
Considera la contabilidad como una herramienta administrativa, si tener en cuentasu propia autonomía.
La contabilidad es la disciplina que sirve para proporcionar información útil en la toma de decisiones económicas. Ha venido siendo definida como Ciencia del Patrimonio, y ello porque su objeto es el estudio y la representación del patrimonio empresarial, tanto desde un punto de vista estático como dinámico.
VENTAJAS DESVENTASNo precisa el alcance de la contabilidad al definirla como una disciplina.
Sólo considera el patrimonio como su objeto de estudio, cuando la contabilidad abarca otros muchos aspectos de vital importancia.
Sólo mira el aspecto de la contabilidad como herramienta útil para la toma de decisiones económicas.
Tiene en cuentael aspecto dinámico y
Estático de la información contable.
La contabilidad es una ciencia aplicada de carácter socio -económico que tiene por objetivo primordial brindar información eficiente desarrollando sistemas de comunicación contable que permita la interpretación, proyección, planificación, control y determinación entre otros del estado económico-financiero de la entidad donde sedesempeñe expresado básicamente en unidades monetarias satisfaciendo las necesidades de sus usuarios.
VENTAJAS DESVENTAJAS
Considera la contabilidad como una ciencia social.
Resalta la importancia de la contabilidad para
Brindar información no sólo al ente económico sino
a diferentes usuarios.
Analiza que el ente económico relaciona aspectos también
de otra índole, tales como el social ocultural.
LA PARTIDA SIMPLE
La partida simple como método de contabilización, fue muy utilizada en el pasado, lo cual para la fecha ha entrado en desuso, ya que todo registro contable debe tener su correlación.
Sin embargo y a manera de ejemplo, todavía hoy encontramos algunos entes económicos como los comerciantes informales que la ley no les obliga a llevar contabilidad y siguen…
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