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Lecturas en Ingles Modulo 4
Lecturas en Ingles Modulo 4
When asked what accountants do, responses often mention roles such as tax
agents and independent auditors. The functions performed by the vast
number of professional accountants who work in businesses are often
forgotten and not well understood.
What do the independent director, the internal auditor and the chief
financial officer of companies all have in common? The individuals in these
positions could all be professional accountants working in businesses.
Besides these roles, professional accountants take on a vast array of other
roles in businesses of all sorts including in the public sector, not-for-profit
sector, regulatory or professional bodies, and academia. Their wide ranging
work and experience find commonality in one aspect – their knowledge of
accounting.
History of accounting
Other early accounting records were also found in the ruins of ancient
Babylon, Assyria and Sumer, which date back more than 7,000 years. The
people of that time relied on primitive accounting methods to record the
growth of crops and herds. Because there was a natural season to farming
and herding, it was easy to count and determine if a surplus had been gained
after the crops had been harvested or the young animals weaned
El Skimming se usa para buscar las ideas principales de un texto leyendo los
primeros y últimos párrafos, los títulos y subtítulos, los epígrafes de cada
apartado, buscando la estructura de los contenidos que se van a desarrollar
a lo largo de las páginas.
LA HISTORIA DE LA CONTABILIDAD
Para escanear un texto debemos mover los ojos rápidamente por el mismo,
a lo largo de la página, haciendo caso omiso a cualquier información que no
sea aquella específica que estamos buscando (cifra, fecha, palabra clave…).
Esta técnica es muy útil en los repasos, ya que te permite confirmar
informaciones ya estudiadas, reforzando el aprendizaje, o cuando tenemos
alguna duda concreta que necesitamos solucionar.
Computers, on the other hand, are virtually incapable of making such errors.
However, it should be noted that accounting software is not immune to
human errors arising from data entry or interpretation mistakes. Using
accounting software allows businesses to process their accounts with greater
speed than manual processing. Part of this speed increase comes from the
use of computers, which are able to process figures far faster than the
human brain.
In addition, accounting software allows organizations to increase efficiency
by introducing automation. Say, for example, that a business needs to record
sales tax on all of its transactions. Accounting software could be configured
to do that for each entry automatically, rather than having a staff member
work out the tax longhand. Accounting software helps businesses to supply
the necessary members of staff with timely and accurate financial
information. For example, suppose that a company's finance director needs a
report of cashflow to take to a meeting in two hours. Many accounting
software systems have built-in reporting modules that enable users to create
this type of report by simply filling in a form or clicking a button. However,
creating such a report manually would be a time-consuming process.
Técnica SQ3R