Accounting for lawyers is fundamental in the field of business of all kinds. An aspect that must be known by both the numerical-legal neophyte. As well as the business administrator, and even more so who claims to be a lawyer. An understanding of the prevailing legal accounting regulations in the business world. Especially when it is known that there are negotiators and businessmen who manage little or nothing in accounting; however, they understand the world of business in their own way. This document aims to contribute to overcoming such shortcomings in the accounting world, for those who have not had the fortune to become familiar with it, generating the appropriation of a basic and simple conceptualization that allows them to interact in the face of a globalized world of mercantilism as such; aspects of which the lawyer cannot be oblivious.
When approaching the present study we ask ourselves: How important is the jurist to feed his work from the conceptual Accounting for lawyers understanding? And the answer is somewhat obvious; The study of accounting texts has always been seen from the academy divorced from the exercise of law. As if it were really heterogeneous knowledge when they are not, and, worst of all, is that while those who roam the field of economics. And accounting sciences are increasingly approaching legal normative knowledge. While those who seek to embrace legal contexts remain distant and therefore fearful of becoming familiar with them.
For this reason, we intend to bring jurists and other fields apparently unrelated to accounting more and more, starting with the conceptual field. When there is a close relationship between commercial law. And therefore, business law, with accounting and criminal economics with the exception of mere crimes of conduct.
For this reason, the study of accounting aspects has to do with the reason of business, supported by law. Being understood in a systematic way from very different points of view or contexts, and as:
1. Work instrument for the administrator
2. Professional technique of the public accountant.
In the first case, the accounting is essentially informative; so the administrator uses it to guide the activities of the company. In the second case, we have that accounting serves the professional accountant to base his concept or opinion about them. OBSERVATION OF ACCOUNTING INFORMATION
Various points must be taken into account when presenting the information, mainly the following:
The purpose of accounting information is the opportunity of its delivery since it loses the interest of the recipient if it is already out of date. The information must be prepared in simple and accessible terms since the recipient can ignore the technicalities used. There should always be uniformity in the information in order to instruct the staff as to how to prepare it. Information processing must be direct between stakeholders in order to expedite decisions.
The data contained in the report must be correct, any error can lead to adverse situations for society. Reporting should be done neatly, using high-quality materials to make a good impression. In the presence of delicate situations, the formal information must be officially delivered, in order to avoid problems in later processing.
Duplicate delivery of information must be eliminated in order to avoid wasting time to the user. The size of the corporate entity must be taken into account to achieve fluency in accounting information since in a medium-sized company, all the personnel know each other and that can shorten official procedures; a situation that does not occur in large societies where it is not possible to easily conceive of the development of an organism of large proportions.
CHARACTERISTICS OF ACCOUNTING INFORMATION AND COMMUNICATION SYSTEMS
When starting out in a discipline, the accounting student should keep in mind that new terms are presented that are sometimes familiar to him, although for that matter he has a particular discipline in accounting theory. Some refer to accounting as the language of business, although there are disagreements when considering it as such; however, it coincides in the expression if we analyze that whoever is interested in knowing the accounting theory decides to speak a new and therefore technical language. Accounting concentrates the information derived from the data and economic events that occurred in society, which subsequently represents them in a summarized, quantitative way and in numerical tables in order to symbolically inform its users about the results.