7.4: Resumen

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30 oct 2022
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- 7.3: Análisis de estados financieros
- 7.5: La contabilidad como profesión

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La mayor parte de este documento ha sido una discusión de contabilidad financiera, que se relaciona con la elaboración de los cuatro estados financieros -el estado de resultados, el estado de ganancias retenidas, el balance general y el estado de flujos de efectivo- para una empresa en su conjunto. Estos informes se elaboran de acuerdo con los principios contables generalmente aceptados (GAAP) para asegurar la consistencia de una empresa a otra y de un periodo a otro. Los estados financieros se publican de forma regular, como mensual o anualmente, principalmente para usuarios externos como accionistas, acreedores, inversionistas y entidades gubernamentales o fiscales.

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