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Juan Funes Orellana is a Spanish author who wrote the book, Contabilidad Intermedia. This is not just any old book he has written, but rather a complete system for accountancy auditors. It's called an intermedia accounting system because it takes into account two different types of accounting called the monetary and the real. This type of accounting is really helpful for people who work both in businesses that sell products and services that are regularly counted as well as companies that produce goods on order or anticipate orders of more than one year. Funes Orellana's ideas are very helpful for those people who like to go back and forth between both these systems often or intermittently. That is, he talks about a system that uses both the monetary and the real for a time then switches between them during a given accounting period. In order to use this book, you have to start out with the real system and then go over to the monetary one. There are some things that are helpful right from the beginning so you can get ahead faster. So, let's get started. In his book, Funes Orellana explains how he came up with this new type of accounting called intermedia accounting because there were some problems with standard double-entry bookkeeping. He covers the types of problems that were happening and how he tried to solve them. He also talks about how he uses this new bookkeeping system to help his clients, such as the time and cost of procurement, management of inventory and tax purposes. He shows how he made adjustments for these problems and listed these points in his book. Funes Orellana also came up with a few professional software applications that can be used by auditors. These included an accounting computer program and a storage device which could be used by auditors to preserve data calls for intermedia accounting systems. In the book, Funes Orellana also gives a few examples of how he has helped his clients with this system. In particular, there were people who had to keep track of their inventory and the time it took to produce it. Plus, there was a company that kept track of their assets and profits from each use plus the time they spent on their assets. He also planned a trip for a client using his accounting system. Funes Orellana invented an electronic system which could be used by auditors to multiply money at home presented in all currencies by simply pressing a button on his computer. He also came up with a spreadsheet that could be used as an auditors’ financial statement. In this book, the author also gives the section on what his clients thought about his accounting system and how they went to use it. It was interesting to hear what people had to say about this new type of accounting and what others thought of it. To make it easier for us, we'll look at the areas in which this type of accounting is used and compare its importance with standard double-entry bookkeeping. Funes Orellana's idea was based on the concept that bookkeeping should be flexible because it is necessary to alter general or special accounts due to changing conditions in business or industry. cfa1e77820
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