FUNDAMENTOS DE METODOLOGÍA DE

LA INVESTIGACIÓN
Angel Gerardo Escamilla Pérez
Contaduría 3°1

LIBRARY ACTIVITY IN ENGLISH

GLOSSARY:
1.-ACCOUNTING:
Process of recording, classifying and summarizing the financial activities of an organization. It is
also known as accounting because it involves keeping records of all income and expenses, which
are recorded in ledgers or journals.
2.-COST:
Disbursement or economic expense that is made for the production or manufacturing of any
Product.
3.-INVENTORY:
The inventory is the simplest document in accounting and consists of a detailed, ordered and
valued list of all the assets, rights and debts of a company.
4.-ACCOUNTING SYSTEMS:
An accounting system allows you to collect all the financial information of a company. Thanks to
this, it is possible to understand your financial situation quickly and effectively. Through this type
of structures, guidelines are created to follow to control all the company’s operations and, in turn,
classify them. So, as a main idea, you should remember that it is used to keep the accounts of an
organization.
5.-CLASSIFICATION OF ACCOUNTS:
Accounts can be classified in various ways, for example: according to their economic-financial
meaning, or by their purpose or functional movement, by their nature, etc. In this unit they will be
classified according to the role they play in accounting.

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