<div class="text-justify"><strong>Written by:</strong>Diomer Antonio Galán Rincón.</div>
<div class="text-justify"><strong>Bachelor's Degree.</strong>Public Accounting / <strong>MSc.</strong>Science of Higher Education.</div>
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<center><img src="https://i.postimg.cc/CKYFW9KL/Presentaci-n1.png"/></center>
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<blockquote><center> Author: <a href="/@dgalan">@dgalan</a>,through Power Point 2010 tool, and using public domain image Pixabay </a></center></blockquote>
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<div class="text-justify"> In most of the entities, companies or organizations, the accounting system and administrative operation of these are directed and carried out by both the accountant and the administrator. In this sense, it should be noted that these professionals are the main actors directly involved in the company's decision making.</div>
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The accounting system is defined by Suarez (2000) as "all those elements of accounting and financial information that are related to each other, in order to support the managerial decision making of a company." In view of the above, it should be noted that the accounting system of any company, regardless of the one used, must be carried out through three basic steps related to financial activities; Thus, data must be recorded, classified and summarized, assuming that the accounting process also involves communication to those who are interested and the interpretation of accounting information to assist in decision making.</div>
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<div class="text-justify"> Likewise, this system must be fully adjusted to the needs of the company, considering the line of business and its competitive strategy that allows standardizing processes, defining cost structures and therefore, presenting standardized accounting information that facilitates its interpretation, an efficient decision making and that can be processed to perform the different financial analyses of the business.</div>
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<center><img src="https://cdn.pixabay.com/photo/2012/04/18/04/05/graph-36796_960_720.png"/></center>
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<blockquote><center>Image taken from:<a href="https://pixabay.com/es/vectors/gr%c3%a1fico-presentaci%c3%b3n-visualizaci%c3%b3n-36796/"rel="noopener" title="This link will take you away from steemit.com">Pixabay</a></center></blockquote>
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<div class="text-justify"> We can also say that the accounting system is an organized structure through which the information of a company is collected as a result of its operations, using resources such as forms, reports, books, among others, and that presented to management will allow it to make financial decisions. If this is not the case, a business imbalance and a delay in the financial report will occur, preventing the growth of the company.</div>
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<div class="text-justify"> It is necessary to remember that an accounting system is made up of a wide range of standards, guidelines as well as procedures, whose applicability lies in controlling an endless number of operations, in addition to providing financial information to management, in addition to having organized, classified and quantified administrative and financial information; in this sense, for such accounting system to work effectively and efficiently, it is necessary that its structure and configuration meet the objectives set.</div>
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<div class="text-justify">I hope you like my article and I would appreciate all your comments.</div>
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<center><h3> bibliography consulted:</h3></center>
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<div class="text-justify">1.- Navarro (2008). Systems Generalities. Editorial Nuevo Mundo. Mexico, D.F.
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<div class="text-justify">2.- Suarez (2000). Introduction to Accounting. Editorial Profesional. Caracas, Venezuela.
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<center><img src="https://i.imgur.com/PWRlilq.png"/></center>
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