The number of RUC will identify companies before the Sunat, essalud and the Ministry of labour. -Municipal operating license, granted by the competent municipality in the place set as fiscal domicile for the development of their activities. -Legalization of c0ntabilidad books, before a notary public or justice of the peace, for those places where not been notary public. -Authorization from the book of forms at the headquarters of the Ministry of labour and social promotion. 14. Accounting aspect 14.1 accounting: concept and importance is the form represent the economic reality of an organization through a large model called accounting. The accounting records related information with the transactions of the company, having that record, you can provide information about the State in which the company is located at a given instant or show that it occurred during a certain period of time. At the domestic level executives need timely information for decision-making and the planning of their management.

In the external sphere there are many entities interested in owning information economic and financial, with different purposes, example: suppliers, creditors, banks, potential investors, etc. that is a company from the accounting and financial point of view? A company is in essence a certain number of use of funds (assets); These uses of funds are funded by financial resources from various sources: the owners or shareholders and lenders or third parties (liabilities and equity). With the assets are going to perform certain operations which we will classify as income and expenses, when our income exceeded our expenses will obtain a gain, otherwise a loss is determined. Equation asset = (passive + heritage utility = income expenses income > expenses = profit income 14..