Atlantis University - Online Campus

Accounting, as an information system is the process of identifying, measuring and communicating the economic information of an organization to its users who need the information for decision-making. It identifies transactions and events of a specific entity. A transaction is an exchange in which each participant receives or sacrifices value (e.g. purchase of raw material). An event (whether internal or external) is a happening of consequence to an entity (e.g. use of raw material for production). An entity means an economic unit that performs economic activities.

Accounting, as an information system is the process of identifying, measuring and communicating the economic information of an organization to its users who need the information for decision-making. It identifies transactions and events of a specific entity. A transaction is an exchange in which each participant receives or sacrifices value (e.g. purchase of raw material). An event (whether internal or external) is a happening of consequence to an entity (e.g. use of raw material for production). An entity means an economic unit that performs economic activities.

Accounting, as an information system is the process of identifying, measuring and communicating the economic information of an organization to its users who need the information for decision-making. It identifies transactions and events of a specific entity. 

A transaction is an exchange in which each participant receives or sacrifices value (e.g. purchase of raw material). An event (whether internal or external) is a happening of consequence to an entity (e.g. use of raw material for production). An entity means an economic unit that performs economic activities.

La contabilidad, como sistema de información, es el proceso de identificar, medir y comunicar la información económica de una organización a sus usuarios que necesitan la información para la toma de decisiones. Identifica transacciones y eventos de una entidad específica. Una transacción es un intercambio en el que cada participante recibe o sacrifica valor (por ejemplo, compra de materia prima). Un evento (ya sea interno o externo) es una consecuencia de una entidad (por ejemplo, el uso de materia prima para la producción). Una entidad significa una unidad económica que realiza actividades económicas.