Until Latin you have to leave to find the etymological origin of the word accounting. Specifically, it emanates from the sum of several components of that language: the prefix "con-", which is equivalent to "together"; the verb "putare", which is synonymous with "estimate"; the suffix "-ura", which comes to indicate a result; and the suffix "-ia", which indicates "quality".
Accountancy It is a term that refers to job wave office of the accountant . The accountant, meanwhile, is the professional who is dedicated to the accounting (science and technique dedicated to generating useful information for economic decision making).
For example: “The owner of the company asked me to speak with the accounting officer to analyze why the profit margins are increasingly reduced”, "For a large part of the year I dedicate myself to accounting: that's why, on my vacation, I don't want to know anything about numbers", "Gonzalo inherited interest in his father's accounting".
It is possible, therefore, to understand the concept of accounting in various ways. In some contexts, accounting is equivalent to accounting, since it is the trade or the discipline which is responsible for collecting, analyzing, generating and transmitting knowledge related to financial or economic information.
Taking into account this meaning, we would have to say that accounting is a discipline that, in turn, can be organized or classified into different branches, among which are the following: audit, accounting, finance, administrative accounting ...
The accounting can also be the office , he office or the physical space where experts keep the accounts of an entity. In this case, the accounting is the meeting place, either physical or symbolic, of the accountants. The accounting produces the financial information that should be useful for decision making.
We cannot ignore that when we define accounting based on what would be a physical space, we find the following types:
• Province accounting. As its name indicates, it is that office that within a province in question is responsible for keeping accounts of both public revenues and each and every one of the contributions that different peoples make to the general coffers of that territory.
• Mortgage accounting. It is the term used to refer to all that office that came to exercise as if it were a property registry.
• General accounting. Within the Treasury Council is this other office that is subject to a specific court and whose clear mission is to proceed to study and control everything that would be the flows that the monarch of the day has as well as the treasury in general.
It can be said that all business ventures contemplate, in one way or another, accounting. A company With a hundred employees it is likely that you have a highly developed accounting, with an office within its facilities and intense activity. A woman who decides to make homemade bread and sell it in her neighborhood, on the other hand, will not have a specialist dedicated to accounting, but will record her expenses and income and will take an informal accounting to find out how much she earns from her activity.