MANAGEMENT ACCOUNTING MULTI-ITEM SPHERES: THE SUM OF ACCOUNTING ITEMS

The book allows us to know the spheres of accounting multi-item registration. It starts with the single entry, the double entry, the triple entry, the quadruple entry and thus the "n" accounting registration items called accounting multi-item spheres, which is the sum of the accounting items.The management of the accounting multi-item spheres requires the talent and skills of the Public Accountant as a manager of knowledge and accounting information.It is based on the doctrine of the accounting tree: one branch is the single item, two branches the double item, three branches the triple item, four branches the quadruple item and so "n" branches represent the accounting trees.It presents a practical case study applicable to the company whose measurement is through a managerial accounting report that allows us to record quantitative and qualitative variables and indicators. It is possible to measure the manager's effort, the salesman's ability, etc., which allows decision making at a managerial level in the company.

Autorentext

Dr. Carlos Lozano Núñez tiene los Grados Académicos de Doctor en Contabilidad y de Doctor en Ciencias Contables y Empresariales. Es Docente Universitario.Dr. Pedro D. Lozano Núñez tiene el Grado Académico de Doctor en Contabilidad y Finanzas. Es Docente Universitario.Marcel Lozano Mercado es estudiante universitario UP de la carrera contabilidad.