History, Advances and Importance of accounting through time to modern times Historia, Avances e Importancia de la contabilidad a través del tiempo hasta la época moderna

Abstract

The present study aims to know the history of accounting and its progress through the years; For this, an investigation was carried out on the first authors who spoke about it and how the process of change and the advances obtained has been, revealing that accounting was born from the beginning of time where they have the need to carry out commercial or economic activities, since these are necessary for the subsistence of humanity; people need to obtain articles or food to live, since ancient times with barter where food exchanges were made to cover these needs; It is there that it begins little by little, tools are developed so that the way to have them on hand is easier and they have control; and thus arriving at the present time, concluding that all the research carried out takes accounting to more advanced fields, thus making it a science and a profession; Through this research we will be able to experience all the advances it has had, its first researchers and how extensive accounting is now.