La Contabilidad y sus inicios

Los primeros pasos de la contabilidad surgen en lo fundamental de la necesidad de las sociedades de llevar un adecuado registro de las cuentas y transacciones realizadas por sus miembros e instituciones, ejemplo de ello es lo sucedido durante la edad media; en este período encontramos la figura del mayordomo, quien cumple un rol fundamental en el feudo, resguardando y administrando los bienes de su señor mientras este se encontraba en las cruzadas. En su labor, el mayordomo aplicaba la contaduría, ya que a su regreso, aquel le demandaría cuentas claras.

Es así, como la contabilidad ha tenido que adaptarse a requerimientos cada vez más complejos; renovando sus técnicas, procedimientos y objetivos en función de la evolución de las sociedades.

De esta manera se abrió paso al proceso de teorización, con la aparición de la imprenta marcando un punto de partida en el marco de la contabilidad. Además del nacimiento de las distintas escuelas dedicadas al estudio, investigación y perfeccionamiento de la ciencia contable; como la escuela de la ganancia líquida y realizada, que busca valorar los recursos económicos de la empresa; la escuela de la información para la toma de decisiones, que muestra a la contabilidad como una cuantiosa fuente de información para los usuarios; la escuela ética, que manifiesta los valores éticos que presenta la profesión contable; la escuela sociológica, que pone énfasis en la relación contable y social, contribuyendo al desarrollo de la contabilidad social y; la escuela inductiva y deductiva, orientada a la formulación de teorías contables (Giovanny Gómez 2003).

En el largo camino de su evolución, la ciencia contable no puede desestimar el gran aporte de las culturas y civilizaciones que contribuyeron a su desarrollo. Sin embargo, un hito fundamental en la historia económica, tal como señala Hernández Esteve, fue la revolución comercial en el siglo XIII, que trajo consigo una serie cambios e innovaciones  en los modos, usos, técnicas y maneras de entender y practicar los negocios.

            No obstante, en su largo peregrinar, uno de los eventos que marcó rotundamente la historia de la contabilidad, fue la incorporación de la partida doble en 1573, por el matemático, filósofo y artista Luca Pacioli, comenzando de este momento a hablarse de contabilidad formal. El uso de la partida doble permitió integrar y relacionar todos los aspectos de los negocios, y no sólo registrar las variaciones del patrimonio como las técnicas anteriores (partida simple); aunque ya existían registros de su existencia desde mucho antes. Pacioli a pesar de no ser un hombre contable, pero si de la elite intelectual, recoge la información que había hasta la fecha y la publica, permitiendo de este modo tener una visión mas clara y certera acerca de la práctica contable.

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Comentarios

orale buena onda muy buen resumen de la evolucion de la contabilidad

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Aparece primero y seguirá para siempre la Actividad socioeconómica del hombre. Desarrollando un mundo artíficial de bienes y servicios que intercambia con el uso de la moneda. La Contabilidad es una respuesta a la necesidad de conocer y comprender este mundo de actividades, en cada caso particular. La Economía en cambio intenta conocerlo desde lo general.

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muy buen resumen!!

 

hehee mee siirviio  para tarea dee mii taller qonta xD 

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 la contabilidad es la disciplina que informa cuanto es el patrimonio de la empresa a yuda a la toma de decisiones de la empresa en momento determinado. tambien al individuo de sus ingresos y gastos.

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hola gracias por recibirme

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