The Historical Evolution of Accounting, Its Fundamental Principles in the Theoretical-Scientific Aspect and Regulatory Standards for Colombian Companies La Evolución Histórica de la Contabilidad sus Principios Fundamentales en el Aspecto Teórico-Científico y Normativas Reguladoras para las Empresas Colombianas

Abstract

In every company, business or trade, no matter how small it is necessary to keep an accounting, subject to the record of income and expenses, which will have a more exact control of what the merchant owns; from the origin of the “T” accounts, they are used to load and pay balances and to know what is left for or against; Thus, accounting today has evolved through different theoretical-scientific currents, in which it has been seen the need to apply in accordance with GAAP, regulatory standards that complement for its practice, adding IFRS, NIAs. The general objective of this work is: To determine the importance of accounting through history and its scientific theoretical foundation; and the specific objectives: a) Describe the history of accounting; b) Detail the scientific theoretical foundation on which accounting is based in Colombia, as well as its regulatory framework. A descriptive, analytical research based on secondary sources was proposed, which will be taken from scientific journals, books, theses and master's and doctoral works taken from the Internet. It is worth noting that accounting has historically evolved worldwide since commerce was known in ancient times, but with technology and globalization these methods of accounting by books have been transformed; the first accounting currents or disciplines have been known since the 15th century, which gave rise to what is known today as accounting.