The need for accounting records arose when a man went from nomadic to sedentary; agriculture and livestock raising activities made accounting activities necessary to keep records of their commercial activities. Clay tablets were first used to record income, expenses, and profits by the Sumerians. By 1492 Friar Lucas Paccioli considered keeping three books: the memorial, the general ledger and the journal (Blog TECH Canada Technologic University, 2022).

Currently, manual bookkeeping is becoming outdated due to the high number of person-hours that it requires and because current software performs operations more efficiently, saving time and money.

Among the trends in accounting software are:

Acloud accountingsystem allows you to access your data from anywhere on the internet This software is becoming popular among companies because of its capacity and low cost.

Mobile accounting:Manages accounting from mobile devices through apps that do not restrict location.

AI:tries to mimic human capabilities of analysis and decision making, through this technology can save up to 70% of the time invested by experienced accountants in cleaning the data. Integrating this software into the company implies automating processes that make analysis and decision-making easier.

Data Analysis:Identify and manage investment risk, business performance and cash flow related to tax payments. This analysis is crucial for making strategic decisions.

Automation: Reduces the monotonous work of recording activities in the accounting books. The trend is to automate all accounting processes.

Blockchain:It is a joint record of data, stakeholders share the information, and there must be a consensus before the introduction of new data to the system or modification of the same; this allows clarity in the records and provides better traceability of operations (Swathi, 2022).

Within the ranking of the best accounting software are:

FreshBooks:Canadian software, because of its ease of use and user-friendly environment, does not require users to have accounting experience. Among its most outstanding functions are the automatic calculation of sales taxes, invoice customization, and tracking of bank transactions.

Intuit Quickbooks:It is cloud-based software; it is easy to use and organizes everything in one place, keeping the information ready for tax payment throughout the year. The highlight of the software is the integration with payment methods such as PayPal, Square and Shopify. It classifies transactions into tax categories and allows information sharing through data export.

Sage:Accounting software is straightforward and cloud-based, offers specific solutions, and allows access to multiple users without adding charges. It provides cash flow management, employee accounting, invoices, and accepting payments. It is accessible through any device.

AccountEdge Pro:It is an application for mobile devices hosted in the cloud; There is a basic version for small and medium businesses, as well as customized versions for a higher price. It has better reporting capabilities but requires familiarity with accounting terminology (Rosenberg, 2022).

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