Acc 561

In: Business and Management

Submitted By irene21
Words 1011
Pages 5
Comenzar un Negocio

Irene Carreras Sánchez

University of Phoenix

ACC/561PR Accounting

Dra. Aida Lozada Rivera

07 de junio de 2010

Para iniciar cualquier tipo de negocio, ya sea, de vender servicios, tienda por departamento, negocio propio, negocio con o sin fines de lucro, se necesita dejarse llevar por algún modelo de contabilidad. La contabilidad no es tan solo números y transacciones, la misma nos ayuda en la toma de decisiones a cerca del negocio. Según, Horngren at el, (2008) el sistema de contabilidad es un mecanismo para obtener, organizar, y comunicar la información financiera sobre las actividades de la institución. Unos de los principales objetivos que tiene el mismo, es la obligación que impone a las empresas públicas, en realizar al final de cada año unos reportes sobre sus operaciones.

Estas empresas tienen como deber cada año publicar los mismos en los Principios de Contabilidad Generalmente Aceptados o por sus siglas en ingles GAAP. Estos se encargan de regular y de revisar los estados de cada empresa a final de cada año, para asegurarse que las empresas no están cometiendo ningún tipo de fraude y estén reportando todo lo referente a su negocio. Existen otros métodos de evaluación para las instituciones, todo va a depender de la naturaleza del negocio.

Otro de los métodos de evaluación es la auditoria. La auditoria según, Horngren at el, es una especie de examen de los libros de la institución, con el propósito de determinar las operaciones financieras y los resultados de las mismas, para luego poder hacer un informe sobre las mismas. Esta tiene como objetivo confirmar asuntos financieros y verificar que los principios de contabilidad hayan sido aplicados en forma correcta y consciente. Además con la auditoria se tiene en cuenta la opinión ya sea, del administrador, supervisor o gerente, acerca del manejo financiero…...

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