The accounting activity

ACADMICOS: DIEGO FELIX FRANCISCO GUSTAVO S JOSE ROBERTO MARCONI PAULO JUNIOR SERGIO ROCHA

The growing complexity of the corporations and governments took to a concern of the society with the organization of the accounting activity. Even middles of the century XX, many authors saw it as a process (some called it that of Historical Accounting). With the popularization of the vision systemic and the coming of " Structuralism", that became developed in the Economy and in the Sociology, the accounting authors began to think the activity in terms structuralist:

in Brazil, due to the own peculiarities of the application of the matter, a system of functions was proposed (to see Functionalism) that assisted the three main accounting objectives: registration, control and information. But soon other proposals would appear, seeking to satisfy different users of the accounting activity: In Economy, it was proposed to be a system inserted inside of the larger economic systems of the Accounting, as the one of the Companies (Microeconomics) and of the governments (Macroeconomics). In that way it became sees the use of the Mathematics naturally and of the Statistics for obtaining and interpretation of the accounting information.

In Administration, the proposal of a system appeared based on accounting beginnings, capable to organize the activity for ends of assisting the standardization of the accounting information and of another needs of the administrators. In countries as Brazil, where the legislation is a decisive factor in the final form that will receive the activity, there is the idea of the System of Accounting to be an bookkeeping system: the accounting of costs, for example, it is seen by the legislators as a system to the part of the Accounting System, having a device that allows, however, that the company can opt for integrating or not to its bookkeeping, the system of costs.

All the three types of proposals above suffered countless modifications along the years, that tried to accompany the accelerated development of the economic and administrative activities. One cannot deny that the proliferation of the computerized systems of accounting went to deeper innovation to the activity. Information transmitted through internet and the use of accounting softwares are revolutionizing the accounting atmosphere. The accounting could not ignore the countless resources that the computer science can provide to its control occupation and study of the patrimony.

Unlike what it can seem, though, those systems didn't totally eliminate the traditional accounting. They organize the data in information as any administrative software, but that, without the accounting scientific and professional knowledge capable to work that infinite range of information, they won't get to serve with effectiveness those that ultimately were who sponsored all the changes of the activity: mentioned them users (managers, legislators, shareholders etc).

Utilizando o mtodo Shimming: A atividade contbil com e seu desenvolvimento em diferentes esfera como na economia, na administrao de empresa, nos governos. As trs tivera que se atualizar no ltimos anos para procura acompanhar o desenvolvimento acelerado das atividades econmicas e administrativas. Mais com tanto avano ao contrrio do que possa parecer, todavia, esses sistemas no eliminaram totalmente a contabilidade tradicional.

Utilizao do mtodo Scamming: Palavras cognatas: Historical, systemic, economy, objectives, registration, control, information, mathematics, interpretation , legislation, example. Marcas Tipograficas: it as a process (some called it that of Historical Accounting). the vision systemic and the coming of " Structuralism",.

Palavras Familires: softwares, internet.

Palavras Repetidas: accounting.

Grupos Nominais: System of Accounting = Sistema de Contabilidade Historical Accounting = Contabilidade Histrica Uso do Dicionario: Proposed(propu-z) v, propor, pedir em casamento. Standardization (stndrdizi-shnn) s, padronizao; uniformizar. Bookkeeping(buk-ki-pinn) s, contabilidade;escriturao mercantil.

Atmosphere(t-msfir) s, ar; atmosfera; ambiente Effectiveness(efk-tivnss) s, eficiente; eficcia