GENERAL LEDGER: ITS IMPORTANCE AS MANAGEMENT SUPPORT

Abstract

Accounting, as it is fed daily by transactions carried out by economic agents, is considered an information system essential to management, whose purpose is to assist managers in the decision-making process. The present article with the theme General accounting: its importance as a management support highlights its relevance within organizations. Accounting is not always seen as a management tool, but as an obligation required by law. Therefore, it is up to accountants to demonstrate to managers and other users that general or financial accounting is one of the indispensable management tools of organizations. The development of this communication (class), whose theme is related to General Accounting (Its importance as a management support) has as main objective to present the importance of accounting for the management of organizations. The content is based on bibliographic research on the subject, documentary research and content presented in classes. Since accounting is an information support for management, it is never too much to emphasize its instrumental character. In fact, accounting values ​​the resources made available to the company and constitutes a fundamental tool for the management of the company, it helps the administration to make decisions. In fact, it collects all economic data, measuring them monetarily, registering them in the form of reports or communications, which greatly contribute to decision-making. It should be noted that any information disclosed by accounting must be credible so that the users for whom it is intended can draw suitable conclusions.