Accounting is the recording and tabulation of the inputs and processes that represent economic events according to a specific system, the financial information used mainly by managers, investors, tax authorities and other decision makers, with the aim of distributing resources within institutions, companies, organizations or the government. Accounting name was derived from the use of the word financial account.

Accounting is the science that studies the measurement, delivery and interpretation of financial activities by recording, classifying and summarizing financial operations, presentation and disclosure of financial information through financial statements prepared for specific periods of time (usually quarterly).

Accounting is also known as the "language of business" because it is concerned with commercial activities.

The origins of accounting science go back to the era of ancient civilizations, such as the Pharaonic, Greek and Roman civilizations, where accounting was an activity focused on “recording and bookkeeping” called accounting.

In ancient times, the rich gave some individuals the right to manage their agricultural and economic resources, provided that these individuals record the incoming and outgoing of these resources with the issuance of an account statement showing how these resources are managed.

That is, the idea of ​​accounting for economic resources between those who own those resources and those who manage them appeared a long time ago.

The double-entry system in use today was discovered by the Italian mathematician Luca Bachtello in 1494.