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CHANGES FROM OLD ACCOUNTING TO CURRENT ACCOUNTING

Introduction

this audio will address the way in which old accounting was carried out and the
way in which accounting is carried out today. As a comparison to the culture and
professionalism of the current accountant to an accountant, or financial person of
old.

- Good day class today we will talk about accounting

- Do you know how the accounting process was carried before?
- No teacher
- The first tool used for accounting records were clay tables, in which receipts,
expenses, barter contracts, sales, money loans and other operations of a
commercial nature were recorded.
- These tablets had a lot of difficulty at the time of being used, that is why
people decided to invent the hand papyrus, with this tool it was possible for
accounting to advance by leaps and bounds, obtaining more favorable
records
- But what happened after?
- Centuries later the Greeks created the conduce
- What was that?
- A client account book that he used to keep a detailed record of the names of
the people to whom a loan was granted, the amount and the repayments
made to it.
- At present, modern accounting has had several changes thanks to the
internet, giving these answers to the information needs that are lacking.
- Currently, this change provides greater agility for the procedures that our
career has, making all this a dynamic and efficient work, saving time to give
more importance to the decision-making of the company.
- Teacher this topic is very interesting
- This is my dear student, business accounting has adapted to new
technologies giving an important technological turn, leaving aside the old
 work system through manual and bureaucratic accounting books and
records, thus going on to use the packages of software that facilitate the
work of professionals, giving them better management and control of
payments, collections, ratios and preparation of financial statements.
- This provided an even greater mobility and creativity in the aspect of the
delivery of the records of becoming direct, black and that it was also difficult
to attract the attention of the person.
- What happened to the years after the tablets?
- Well, at that time it required the demand for machinery that was very, let's
say, outdated, heavy objects and a headache.
- But, meanwhile the use of machinery passed into the hands of industrial
production, the meter was not yet formed as we know it.
- Machinery and man needed an evolution.
- What kind of evolution?
- This refers to a technological change, which led to the change from
machines to computers, records in policy sheets, to database accounts and
spreadsheets.
- The production of computers and the support of financial document forms
further facilitated the characterization of a character who would like to be
promoted to business and bring his professional quality even higher to
others.
- Today as incredible as the accountant may sound and its culture has now
been seen little in action due to its natural stay in the offices, although that
agrees with the high equalizing performance in monetary amounts.
- But it is… it is another story, while that is all for today the class is over,
another time we will continue with the topic.
- Thank you very much teacher, see you in the next class.
Group conclusion:

The fact that the accounting changes have been seen before the generation of the
industry and the financial capacity records has a different way of thinking,
recording and evaluating the moments or situations. The truth is that every culture
must have a sudden change, obviously having foreseen that the result must be
obtained.

The era of computers, machinery and table and paper records continue to be the
basis for which we have been doing, thus training the accountant as a professional,
not as a worker, but the example where the transformations of the rules and
hierarchy of the financings before the accounting had to be renewed, in an effort to
complete all kinds of data, quantity and interpretation.

As has been well said in its definition, "accounting is a set or series of techniques
to be developed to record and explain a financial situation", any technique can be
used, replaced or created again, but as long as the changes occur, it is what
correct, this means the new acquisition of learning, new forms of registration,
among others.

Link of the audio-video:

Bibliography

Guevara A. (November 4, 2019). Ancient and modern accounting. consulted in:

https://es.linkedin.com/pulse/la-contabilidad-antigua-y-moderna-andrea-
alexandra-guevara-lopez