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FreeBilder

Abbie Warnock is a Utah photographer with a very distinct style. She has earned several awards and has been published in publications as varied as AMERICAN PHOTO to Punk Rock Confidential.

She shoots incredible portraits and live concert photos, but it does not end there. Warnock recently released her first book. INITIUM, which is latin for “beginning”, collects photos from her first five years of work in Salt Lake City, UT. On the eve of unleashing INITIUM she answered a few questions about working in photography.

What first attracted you to photography?

I had a teacher in high school that attracted me to it. He treated the classes as so much more than a high school art class, he showed me that it was not only a career option but a way to express myself and help other people express themselves through my lens.

How did you get started yourself? What was your first camera?

I'd been carrying around a cruddy little camera for most of my life, from 110 film snappers to 35mm point and shoots. When I progressed in my photos courses in high school, it came time I needed to have an SLR. My parents couldn't afford that kind of splurge right away, so I borrowed my uncle's Canon Elan II until my parents helped me out with a Canon Rebel 2000.

What photographers – well known or unknown – inspire you?

Annie Leibovitz has incredible lighting…I've adored her softbox location work since I very first got into photography. I like Annie's lighting, but it was Herb Ritts who made me want to photograph people. His photos not only made his subjects look like a million bucks, but his images were so personable. I could tell just by looking at his images that he was a friendly and awesome person, who put his subjects totally at ease and had a fun time with them. That was such a big thing for me. I think there are a lot of phony photographers out there right now, who treat their clients just like that-clients. Your subjects should want to be your friend by the end of their session, it should be a fun and awesome experience.

What equipment do you use? Is there a certain piece of gear you could not live without?

I find that I use my tripod a lot. I know that sounds like a lame answer, but it's true. I love shooting in low light/sunset scenes when I do outdoor portraits, and that takes a longer exposure at a low ISO to get the goods. I avoid image noise whenever possible.

Do you have any goals in mind with your photography?

Big budget published shoots with influential people that I admire, where location options are plentiful and creative ideas are welcome.

Do you shoot in film or digital? Do you prefer one over the other?

Digital. I learned on film and am so glad I did. Film teaches you the value of proper exposure, and taught me to shoot on Manual mode at all times. I love knowing how to have complete control over my exposure values.

What post-processing tools/software do you use? How much does that influence your photography?

CS3. I was taught the ways of the portrait retouching ninja when I was working at a wedding studio, and it's a skill I use and modify everyday. I think it's important to know post production and to want to learn it. If you want to stick to purist photography, that's fine, but at least know what's going on out there! Don't shoot naked photos out of ignorance and showcase it under the guise of “purist art.”

How much into the “business” side of photography have you been into?

I can't lie, I'm a creative minded person, which means I suck at crunching numbers and marketing. Luckily, I have a wise friend who is a business whiz, and she is more than excited to help me start up my business, and I'm completely grateful to her for believing in me enough to want to help.

What was the process like putting your book together?

Choosing the photos that went in and the order that they were placed in took way longer than anticipated. I'm pretty anal about things like that. I designed wedding albums for about five years when I worked at a photography studio, and it taught me a lot about visual flow and moving from one image to another while still pleasing the eye. Consideration for everything from fashion to nature to music, to spreading out horizontal photos between vertical shots evenly, to color flow…it took about three months just to narrow down and do all of that.

I put the whole book together myself after getting the initial design down. I finished the theme in Chicago with two other people, and then had an editor go through and narrow down the shots and give me reasoning as to why they were getting cut. It's good to get feedback from a neutral party that will tell it to you straight.

What advice would you give new photographers?

Constantly shoot, be your own biggest critic, find your faults and learn from them, and nevermind the naysayers. Insecure photographers are the first to point out faults and call you awful, so just ignore them. It's mostly because they build themselves up by tearing others down, and you just need to tune them out.

Where can people see your photography?

www.abbiewarnock.com or www.myspace.com/photovixen. Buy the book at http://www.blurb.com/user/store/abbiewarnock.

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Affiliate Summit 2008 East Boston was absolutely fantastic, with many affiliates attending the conference. Summit represents a great business opportunity to create new business relationships, as well as a chance for friends to catch up.

Below are some of our favorite photos from Affiliate Summit posted so far. If you have links to photos or video from the Summit please post them in response to this post! thank you Shawn Collins and Missy Ward for another fantastic Affiliate Summit 2008 East!

Connie Berg, Founder, FlamingoWorld at her Affiliate Dinner Roast, standing next to Brian Littleton, CEO, ShareASale dressed as Captain Jack Sparrow in order to fulfill Connie’s Johnny Depp fetish. Photo courtesy of Tris Hussey.

Jim Kukral, Owner, Scratchback.com and Missy Ward, Co-Founder, Affiliate Summit. Photo courtesy of Shawn Collins.

Blue Man Group Boston at keynote. Photo courtesy of Tris Hussey.

Aunesty Janssen, VP of Marketing Rolet Internet Services, and Beachy. Photo courtesy of Tris Hussey.

Missy Ward, Co-Founder Affiliate Summit, Cory Booker, Mayor of Newark NJ, and Shawn Collins, Co-Founder, Affiliate Summit. Photo courtesy of Tris Hussey.

Heather Paulson, President, Paulson Management Group and Jonathan Claydon of Commission Junction. Photo courtesy of PMG.

CrabPlace.com mascot recruiting at Affiliate Summit. Photo courtesy of PMG.

PMG Vice President Steve with Peter Bordes CEO of MediaTrust.com Photo courtesy of PMG.

ABW Affiliates at Fenway Park Tour with PMG Team member Tony Cohn Director Search and Social Media Services. Photo courtesy of PMG.

Paresh Vadavia of Ice.com and Brad Waller one of our own ReveNews Bloggers! Photo courtesy of PMG.

Ian Larsen and Wade Tonkin, Partner, GTO Management. Photo Courtesy of PMG.

Haiko de Poel, Jr., Owner, ABestWeb who provided excellent moderation Ethics in Affiliate Marketing session. Photo courtesy of Tris Hussey.

Rebecca Madigan, Performance Marketing Alliance, who showed tremendous poise under intense questioning during the Performance Marketing Alliance Q&a session. Photo courtesy of Tris Hussey.

Additional Resources for Affiliate Summit Photos,Videos.. and more!

5 Star Affiliate Programs (Photos and Comments) – View Here

Tris Hussey (Photos) – View Here

Shawn Collins (Photos) – View Here

John Chow (Photos and Comments) – View Here

Kim Rowley (Photos) – View Here

Affiliates4U.tv (Video Interviews) – View Here

Zac Johnson (Photos and Comments) – View Here

Paulson Management Group (Photos) – View Here

ABestWeb.com (Photos) – View Here

Again, if you have more resources of photos and videos from Affiliate Summit 2008 Boston please post them in the comments below. Special thanks to Heather Paulson for helping compile the list.

4 Comments

flickr.com/photos/29358854@N04/sets/72157606712587260/

I believe it’s Tris with one S, just for prosperity

Photo Set from Jim Kukral:
flickr.com/photos/jimkukral/sets/72157606829355658/

Thanks Trisha, nice catch! Fixed.

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Serial Killer’s Secret Photos: New Victims?

Convicted serial killer Rodney Alcala used his camera to gain the trust of young women. Now, after uncovering hundreds of pictures, police fear photographs he snapped decades ago could contain images of more victims. This photo shows a man who appears to be Alcala staring hauntingly at the camera with his arms around an unidentified woman. If you know who these people are, contact Huntington Beach police detective Patrick Ellis at 714-375-5066 or email at pellis@hbpd.org.

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LOS ANGELES  — Three Los Angeles elementary school teachers
accused of giving children portraits of O.J. Simpson, Dennis Rodman and
RuPaul to carry in a Black History Month parade have been removed from
their classrooms, a school district spokeswoman said Wednesday.

View full size(Publicity Photo)A photo of RuPaul, seen here in a 2001 publicity still from a television appearance, was among the photos carried by students in a Los Angeles classroom during a Black History Month parade. School officials said 3 teachers were removed from their classes after some of the black Americans featured in the parade were deemed to be inappropriate and a mockery of the event.

Children
from other classes at the school displayed photos of more appropriate
black role models, such as Nelson Mandela, Harriet Tubman and President
Barack Obama, Los Angeles Unified School District spokeswoman Gayle
Pollard-Terry said.

The incident occurred Friday at Wadsworth
Avenue Elementary School in South Los Angeles, where the student body
is more than 90 percent Latino.

District Superintendent Ramon
Cortines placed the teachers — all white men who teach first, second
and fourth grades — on administrative leave on Tuesday while an
investigation is conducted, Pollard-Terry said.

“The superintendent will not let anyone make a mockery out of Black History Month,” she said.

The
issue was brought to district officials' attention by the Los Angeles
chapter of the NAACP after the organization received a complaint early
Monday, chapter President Leon Jenkins said.

Jenkins said he felt the teachers acted in concert to mock black heroes and children's innocence.

“These
are not the people we want our young people to emulate or believe these
people represent the best of the African-American community,” Jenkins
said. “It's hard for the NAACP to believe this was a mistake.”

Simpson,
a former NFL star, is serving a nine-year prison sentence for robbery
and kidnapping. He was famously acquitted in 1995 of murdering his
ex-wife and her friend.

RuPaul is a drag queen performer. Rodman,
a former NBA star, has gained notoriety for bad boy behavior on and off
the basketball court.

Some parents at the school on Wednesday said the issue was overblown.

Sharon
Tinson, who has two daughters at the school and attended Friday's
celebration, said she had been surprised to see Simpson displayed in
the parade. But she noted that Simpson, like Rodman, was a great
athlete before falling from grace. RuPaul simply has an alternative
lifestyle, she added.

She noted the event also included a tribute to pop singer Michael Jackson, who has also had a checkered career.

“I kind of laughed at it,” Tinson said. “I wasn't offended.”

Gabriel Blackson, whose son attends the school, said he also took a larger view of the ruckus.

“These
guys were heroes before. People make mistakes,” he said. “I think they
show kids they can be somebody, to push them to be somebody.”

Jenkins said he is calling for the teachers to be fired.

(Associated Press Writer Christina Hoag authored this report.)

@Fruzion I have to agree. I owned a slider (a Samsung Rant) as a personal phone, and it was a nice phone. But the freezing up, the lack of a good screen and the fact that it was a near-smartphone (a.k.a dumbphone w/better features) meant that things didn't just work. The Bolt Browser was a pain to use on the Rant; it was also hard to use on the WinMo phones my former job provided to me for business. And the WinMo phones, while beautiful because of their flexibility in app use, often just didn't work (unlike my Vista-based laptop which, despite all the hate for Vista, just does the job).

I've toyed with Android phones; most are just plain ugly (save for anything from HTC that isn't called G1 or Nexus One; they are the bomb in terms of design). The apps are cool, but I don't use many apps save for Bolt, Wordpress and UberTwitter; most of the apps are just toys to me and sort of meaningless (and the key word here, is for me; I greatly appreciate how others are in love with apps). The iPhone always seemed more show pony than workhorse to me (I also hated the lack of cut/copy-and-paste). As for the Pre: Undoubtedly beautiful, but the keyboard just plain sucks; the keys are way to small for even my long, thin piano-player fingers.

The Curve, which I just got two weeks ago, is the atomic bomb. The design is sexy but not fussy; the keyboard is great for one- or two-hand typing; the screen is neither too big nor too small for my tastes; and the OS works like a business-oriented phone OS is supposed to work. I haven't been this excited about a smartphone ever (and I even considered buying a Pre and an iPhone when each initially came out) — and haven't been as excited about a phone since I got the Rant (which, among the feature phones, remains better than the Rumor/Exclaim crap out there).

The browser needs work (this is why I have Bolt) and I do wish RIM would allow for apps to embed on the MicroSD instead of the phone (better memory allocation). And I can understand why some would want RIM to push for more app development and redesign the UI (the OS is perfect). But RIM isn't meant for fun. It's for getting things done. Fun is why I own a Flip Mono, an iRiver, an iPod Touch and an XBox 360.

LOS ANGELES, March 4 — Today, Essence.com audiences will have the chance to experience what happens when the best and brightest of Black Women in Hollywood come together to celebrate the legendary achievements of some of the greatest American actresses of our times during Oscar Week. Featured exclusively on ESSENCE.com, the third annual ESSENCE Black Women in Hollywood luncheon, being held at the Beverly Hills Hotel, will honor Hollywood royalty such as: Cicely Tyson (Legend Award); break-out star Gabourey Sidibe (Best Breakthrough Performance); versatile A-Lister Queen Latifah (Power Award); Tinseltown darling Zoe Saldana (Star to Watch Award); and Hip-Hop turned starlet, Mary J. Blige (Songstress of the Year). You will only find complete coverage of this star-studded event honoring the 40th Anniversary of ESSENCE magazine on http://www.essence.com/. Today Essence.com will upload images live from the red carpet starting at 3:30 p.m. Eastern Time / 12:30 p.m. Pacific Time — with additional red carpet video tonight.

Essence.com will also feature exclusive glitterati shots from the red carpet of celebrity attendees including: Will and Jada Pinkett Smith, Steve Harvey and more. The audience can find live updates from the parties, after-parties and behind-the-scene peeks of the event on Twitter at Twitter.com/essenceonline. Viewers can also stay on the pulse with minute-to-minute coverage from the party at essence.com/entertainment.

Sponsors for the ESSENCE Black Women in Hollywood Luncheon include presenting sponsor Lincoln, as well as partner sponsors COVERGIRL Queen Collection and MasterCard Worldwide. The ESSENCE Black Women in Hollywood Luncheon is also supported by Moet & Chandon.

About Essence Communications Inc.:

Essence Communications Inc. (ECI) is the number one media and communications company dedicated to African-American women. With a multi-platform presence in publishing, live events, and online, the Essence brand is "Where Black Women Come First". The company's flagship publication, ESSENCE magazine, is the preeminent lifestyle magazine for African-American women; generating brand extensions such as the Essence Music Festival, ESSENCE Black Women in Hollywood, Window on Our Women (WOW I & II) and Smart Beauty I, II & III consumer insights, the Essence Book Club, Essence.com, and ventures in digital media (mobile, television and VOD). For 40 years, ESSENCE, which has a brand reach of over 8 million, has been the leading source of cutting-edge information relating to every area of African-American women's lives. Additional information about ECI and ESSENCE is available at Essence.com.

About Essence.com:

Essence.com is the daily online destination for African-American women that informs, entertains and connects. The expansive web destination delivers daily fresh content, engaging blogs, robust photo galleries, a substantial online community and original video programming across four channels that include: News & Entertainment, Fashion & Beauty, Relationships and Lifestyle. Essence.com is currently the largest and fastest growing African-American magazine website. The site's growth is unsurpassed and reaches more than a million monthly unique visitors. The new Essence.com launched in September 2008 as one of the first projects to come from the partnership between The Warner Bros. Television Group and Time Inc.'s Essence Communications Inc.

Source: ESSENCE magazine

CONTACT: Dana Baxter, +1-212-522-1634, dbaxter@essence.com; or Sheila
Harris, +1-212-522-1089, sharris@essence.com, both of ESSENCE magazine

Web Site: http://www.essence.com/

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¿Cuáles Son los Libros de Contabilidad que Necesita Llevar para su Negocio?

Llevar la contabilidad para su negocio en realidad involucra mantener distintos libros que se conocen como libros diarios, el libro mayor y el libro de inventario y balances. El libro diario es donde se registran las transacciones o los asientos de contabilidad, el libro mayor es donde los efectos de estos asientos están reflejados y resumidos en las distintas cuentas y en los libros de balances se muestra la situación del patrimonio de la empresa.

Libros Diarios

Los libros que se ocupan para registrar las transacciones incluyen:
• Libro de caja o banco,
• Libro de compras y ventas y
• Libro diario general.

El libro de caja o banco se ocupa para registrar todos los recibos y desembolsos de dinero. Se contabilizan los recibos de dinero con un debe a la cuenta de caja o banco y un abono o haber a las cuentas de ventas u otras cuentas contrapartidas, según correspondan. En el caso de los desembolsos, se registra un abono o haber a la cuenta de caja o banco con los correspondientes cargos a las cuentas de costos o gastos; cuentas del activo para la compra de valores, inversiones, existencias, equipos u otros activos; o cargos a las cuentas del pasivo cuando está efectuando pagos de cuentas por pagar, préstamos u otras obligaciones.

En el libro diario general se registran varios tipos de asientos contables que no corresponden a uno de los otros libros, es decir que no involucran un recibo o desembolso de dinero o una compra o venta. Estos incluyen los asientes para registrar la depreciación, amortización, provisiones, ajustes, reclasificaciones y correcciones.

La planilla de remuneraciones, aún cuando no se considera un libro de contabilidad, constituye un registro de transacciones. Se registran los cargos a las cuentas de gastos de sueldos y otras remuneraciones, beneficios, los impuestos patronales y otras cuentas según correspondan. Las contrapartidas son los haberes a las cuentas de sueldos por pagar, beneficios por pagar, impuestos retenidos y los impuestos patronales por pagar.

Normalmente se hace un resumen, o centralización de las partidas contables en cada uno de los libros o registros cada mes, para contabilizarlas en el libro mayor. Dependiendo del sistema de contabilidad, el libro mayor podría estar actualizado en tiempo real cada vez que se registra un asiento en los libros diarios.

Libro Mayor

En el libro mayor quedan registrados los asientos de los libros diarios. Consiste de las cuentas establecidas en el plan de cuentas, con cada cuenta mostrando el saldo de apertura, los movimientos del período y el saldo de cierre. Según la contabilidad de doble entrada, el total de los deberes siempre tiene que ser igual que el total de los haberes y el total del activo siempre es igual al total del pasivo, así derivando el concepto de balancear los libros.

Una vez que todos los asientos de los libros diarios hayan quedado registrados en el libro mayor, se puede generar un balance de prueba. Éste es un informe que muestra todas las cuentas del balance general y el estado de resultados con sus respectivos saldos. Se revisa el balance de prueba, se registran cualesquier ajustes que se necesitan y luego el balance de prueba está listo para usar como la base para la generación de los estados financieros.

El libro mayor puede estar acompañado y respaldado por libros auxiliares, que da un desglose de sus cuentas relacionadas en el libro mayor. Por ejemplo, el libro auxiliar de clientes muestra todos los movimientos en la cuenta por cobrar por cliente individual, y el libro auxiliar de proveedores muestra los movimientos en la cuenta por pagar a proveedores por proveedor individual. El saldo del libro auxiliar siempre tiene que ser igual que el saldo de la cuenta de control en el libro mayor.

Contabilidad Integrada para Su Negocio

Tomados juntos, los libros diarios, el libro mayor y los libros auxiliares conforman sus libros de contabilidad. Muchas veces el software de contabilidad trata a los distintos libros como módulos, que interactúan entre si, con los módulos para los libros diarios alimentando el libro mayor y los libros auxiliares, con la capacidad de generar varios tipos de informes y análisis.

Contabilidad en Base de Efectivo o en Base de lo Devengado

Básicamente hay dos métodos para llevar la contabilidad de su negocio: el método en base de efectivo y el método en base de lo devengado. Y hay casos en que se puede usar una combinación de estos dos métodos. Puede haber diferencias entre los dos métodos respecto a cuándo se reconocen los ingresos y gastos, que por lo tanto puede afectar el beneficio neto por el período.

Contabilidad en Base de Efectivo

Cuando su negocio involucra una rotación relativamente rápida y constante de efectivo mes a mes, el método en base de efectivo podría ser lo apropiado. Por ejemplo, si sus ventas están mayormente al contado y usted paga sus gastos cuando se incurren, el método en base de efectivo puede reflejar correctamente su beneficio neto para cada período.

Una de las principales ventajas de este método es su sencillez. Básicamente se lleva la contabilidad en base de los movimientos en la cuenta bancaria. Tendría que hacer algunos ajustes para los conceptos como la depreciación, que no involucran un flujo de efectivo.

Contabilidad en Base de lo Devengado

Si en su negocio hay fluctuaciones significativas en el flujo de caja, por ejemplo, cuando recibe montos importantes en un mes que representan pagos por varios meses de trabajo, el método en base de lo devengado va a reflejar más correctamente su beneficio neto de mes a mes. Cuando su negocio involucra el manejo de inventario, también debiera usar el método en base de lo devengado.

Acorde a este método, se registran los ingresos cuando se devengan, independiente de cuándo se reciben los pagos y los gastos están contabilizados cuando se incurren y no necesariamente cuando se pagan. El método en base de lo devengado es una representación más adecuada del principio de contabilidad de cotejar los ingresos con los gastos incurridos para producir esos ingresos. Las diferencias que distorsionarían el beneficio neto bajo el método en base de efectivo se superan con el método en base de lo devengado, al hacer asientos contables para los ingresos y gastos devengados, para amortizar los gastos pagados por anticipado sobre los períodos afectados y para diferir los cargos pagados en el período en curso que afectan períodos posteriores. El método en base de lo devengado significa más trabajo de contabilidad, pero es el método más correcto y apropiado según los principios de contabilidad generalmente aceptados.

Combinando los Métodos en Base de Efectivo y en Base de lo Devengado

Combinar los métodos en base de efectivo y en base de lo devengado tiene el propósito de tomar los aspectos positivos de cada uno para llegar a un sistema que funciona en la práctica y que genera resultados correctos. Por ejemplo, con un método combinado, podría registrar sus ventas en base de sus recibos de dinero, sus gastos en base de los desembolsos de dinero y luego hacer asientos contables adicionales para distribuir ciertos elementos para mostrar debidamente sus efectos en los períodos contables correspondientes. Estos asientos, que provienen del método en base de lo devengado, incluirían los asientos para hacer provisiones, para diferir cargos, para contabilizar el costo de las ventas en base de los movimientos en el inventario y para contabilizar la depreciación y amortización.

Cabe notar que ciertos tratamientos contables están requeridos en ciertas circunstancias según las leyes del impuesto a la renta. Si el método de contabilidad que está ocupando para efectos contables o financieros no se conforma al tratamiento que se requiere para efectos tributarios, será necesario efectuar ajustes cuando confecciona su declaración del impuesto a la renta.

Eligiendo Software de Contabilidad para su Negocio

El software de contabilidad que es lo más idóneo para un negocio depende de las características propias a cada negocio. Hay muchos paquetes de software que se puede comprar en los comercios y que abarcan una gama amplia de necesidades. Varios proveedores de software de contabilidad ofrecen distintas versiones de su software para acomodar los distintos tipos de negocios, en cuanto a su tamaño, complejidad y el grado de sofisticación en los requerimientos de tecnología informática que tiene el usuario.

¿Se Necesita Software de Contabilidad?

En el caso de un negocio de propietario único, que maneja el negocio desde el hogar, puede ser que incluso no necesita software de contabilidad. Con tal que se mantiene registros adecuados como para presentar las declaraciones de impuestos y satisfacer los requerimientos de información del propietario y cualquiera parte interesada, como un prestador o inversionista, podría ser suficiente mantener un registro de los ingresos y desembolsos en una planilla, o usar software de finanzas personales. Pero cuando hay más de una persona en el negocio, cuando está establecido como una sociedad colectiva o sociedad anónima, o cuando existen ciertas normativas sobre los informes que se requieren del negocio, probablemente será necesario tener software de contabilidad para el negocio.

Puede ser que su negocio cuenta con trabajadores o socios que están lo suficientemente capacitados y habilitados como para desarrollar software diseñado a la medida para su negocio. Cuando está considerando esta opción, el factor del costo hay que tomar en cuenta y además es importante considerar la posible necesidad de adaptar el software más adelante, cuando su negocio crece y se desarrolla.

Factores por Tomarse en Cuenta al Seleccionar el Software de Contabilidad

El software que selecciona debiera ser lo suficiente integral como para abarcar todas las necesidades de información financiera que tenga su negocio. Estas necesidades varían, dependiendo de las características del negocio, pero normalmente incluyen la capacidad de mantener los libros básicos de contabilidad, proveer la información para la confección de las declaraciones de impuestos y generar los estados financieros estándares, que son el balance general, el estado de resultados y el estado de flujos de efectivo, más cualesquier otros informes financieros que el negocio necesite.

El software puede estar separado en módulos, como ventas y cuentas por cobrar, compras y cuentas por pagar, remuneraciones, activo fijo y libro mayor. El software debiera ser integrado, en el sentido que todos los módulos sean compatibles y que se traspasan los datos de un módulo a otro, para así evitar la necesidad de ingresar los datos más de una vez.

Cuando hay más de una persona trabajando en su negocio, puede ser necesario contar con un software multi-usuario. El software debe ser compatible con su hardware y sistema operacional, o podría comprar el software primero y luego comprar el hardware compatible. El software de contabilidad ha llegado a ser muy flexible y adaptable con el tiempo, pero si usted está en un negocio altamente especializado, puede ser necesario considerar sus necesidades especializadas cuando está cotizando software.

La disponibilidad de servicio al cliente y soporte técnico es otro factor importante, así como el acceso a nuevas versiones mejores del software cuando se ofrezcan, o la opción de migrar a una versión más avanzada del software del mismo proveedor más adelante. Y obviamente el costo siempre es un factor.

Tomando la Decisión Acerca del Software

Si la compra de software de contabilidad no representa una inversión significativa para su negocio, usted tiene un buen entendimiento de las operaciones y las necesidades informáticas del negocio y está familiarizado con software de contabilidad, la decisión debiera ser relativamente fácil. Pero si el software involucra una inversión importante y si negocio tiene requerimientos informáticos relativamente sofisticados, puede ser necesario hacer una evaluación más acabada, posiblemente incorporando la participación de un analista de sistemas y uno o más usuarios.

Estableciendo el Plan de Cuentas

Una de las primeras cosas que tendrá que hacer cuando implementa su sistema de contabilidad es establecer el plan de cuentas. Éste es un listado de todas las cuentas que se van a ocupar para llevar los libros de su negocio. El plan de cuentas forma el lineamiento según el cual se genera el balance general, el estado de resultados y otros informes financieros.

Las cuentas que usted abre en el plan de cuentas van a proporcionarle la información financiera que necesita para manejar su negocio. Por lo tanto, cuando establece el plan de cuentas, es importante pensar cuidadosamente en la información financiera que va a ser necesario para poder emitir informes a partes terceras, confeccionar sus declaraciones de impuestos, satisfacer cualesquier requerimientos reglamentarios que puedan haber y para controlar y gestionar adecuadamente la operación de su negocio.

El Plan de Cuentas como una Función de su Negocio

Hay ciertas pautas que se puede seguir al establecer el plan de cuentas y éstas generalmente corresponden a formatos estándares para el balance general y el estado de resultados. Pero cada negocio es único y cada propietario va a tener sus propias preferencias acerca de cómo se debiera manejar la información financiera de su negocio.

Un plan de cuentas muy generalizado, con solamente categorías amplias de cuentas, puede facilitar la contabilidad pero no le va a proporcionar mucho en cuanto a la capacidad de hacer análisis. Y por el otro lado, un plan de cuentas muy complejo puede hacer que la contabilidad sea engorroso, con una tendencia de hacer malas clasificaciones o cometer errores. En general, su plan de cuentas debiera proporcionarle una herramienta para cumplir sus obligaciones reglamentarias y tributarias, emitir los informes financieros que necesita y planificar, gestionar y controlar adecuadamente a su negocio.

Nivel de Detalle en el Plan de Cuentas

El plan de cuentas debiera desglosarse al nivel de detalle que usted está capaz de manejar y que le interesa manejar. Por ejemplo, si su negocio tiene más de una cuenta bancaria, será conveniente tener una cuenta separada en sus libros para cada cuenta, para que pueda conciliar el estado bancario. Puede ser necesario tener cuentas separadas para distintas clases de inventario, o para inventario en distintos lugares. Si se ocupan varios tipos de equipos en su negocio, puede ser necesario establecer cuentas separadas para distintas clases de equipos. Las cuentas de gastos debieran establecerse al nivel de detalle que quiere analizar y controlar. Esto podría basarse en el presupuesto que confeccionó para el negocio.

Codificando el Plan de Cuentas

Generalmente en el software de contabilidad se asignan códigos para identificar las distintas cuentas. El esquema de asignación de números puede venir preestablecido, o puede ser necesario que usted mismo asigne los números. Se puede usar rangos de números para definir las principales categorías y sub categorías de cuentas, con números individuales asignados a cada cuenta dentro de ese rango. Aquí es importante contar con una secuencia lógica para asignar los códigos, que es lo suficiente amplia y flexible para poder agregar cuentas según sea necesario, para acomodar las necesidades continuas del negocio mientras va evolucionando y creciendo.

Estados Financieros de su Sistema de Contabilidad

El objetivo del sistema de contabilidad es poder producir información financiera que es útil a usted en la gestión del negocio y que permite la generación de los estados financieros que muestra la situación del negocio y los resultados de sus operaciones. Todo sistema de contabilidad debiera poder generar por lo menos los tres principales estados financieros, que son:

• Balance General,
• Estado de Resultados y
• Estado de Flujos de Efectivo

Estos son los estados financieros básicos que se presentarían a partes terceras interesadas, como prestadores, inversionistas, proveedores y posiblemente, organismos reguladores o fiscales. Y si necesita una auditoria de su empresa, la opinión de auditoria se expresa en base de estos estados financieros.

Balance General

El balance general, también conocido como el estado de posición financiera, es básicamente una foto del estado financiero de su negocio en algún momento dado, típicamente al fin de mes o al fin de año. Muestra sus activos, pasivos exigibles y capital o patrimonio.

Los activos comprenden toda la propiedad de su negocio, como efectivo, cuentas por cobrar, existencias y propiedad, planta y equipos. El pasivo exigible abarca todo lo que su negocio debe, como cuentas por pagar, préstamos y otra deuda. La sección de capital o patrimonio representa lo que está invertido en el negocio. Incluye los aportes de capital, en el caso de un negocio de propietario único o sociedad colectiva, y capital emitido en la forma de acciones en el caso de una sociedad anónima. El patrimonio también incluye las ganancias acumuladas de períodos anteriores y el beneficio o pérdida neta para el período en curso.

Estado de Resultados

El estado de resultados, también conocido como el estado de ganancias y pérdidas, es un informe de los resultados logrados por el negocio por el período. El período podría ser un mes, trimestre, año, o cualquier otro período que se define. El estado de resultados muestra sus ingresos (ventas, honorarios, comisiones), su costo de producir esos ingresos (costo de ventas) y sus gastos operacionales y otros, incluyendo el impuesto a la renta. Termina con el resultado neto, que es su ganancia o pérdida para aquel período.

Estado de Flujos de Efectivo

El estado de flujos de efectivo muestra sus fuentes y usos de efectivo, es decir, de dónde provenía el efectivo que recibió y dónde se gastó el efectivo durante un cierto período. Se puede usar distintos formatos para el estado de flujos de efectivo, dependiendo del negocio y el tipo de información que se necesita. Uno de los formatos generalmente aceptados para un estado de flujos de efectivo estándar involucra la separación de las fuentes y usos de efectivo según tres distintos grupos de actividades:

• Flujos de efectivo de actividades operacionales,
• Flujos de efectivo de actividades de inversión y
• Flujos de efectivo de actividades de financiamiento.

El estado de flujos de efectivo empieza con el saldo de apertura en efectivo en el negocio al principio del período, muestra el efectivo recibido y gastado durante el período, clasificado según las categorías antes señaladas, las cuales se resumen en el aumento o disminución neta en el efectivo por el período, y el saldo de cierre al final del período que se está informando.

Estos tres estados financieros forman la base de los informes financieros generados por el sistema de contabilidad en su empresa y pueden ser complementados con informes adicionales, según sea necesario.

from: Bramleys Blog

Here’s a bit of their story, straight from Amy, the beautiful bride …

Adam and I met on the first day of college at the University of Kansas. We lived on the same dorm floor and quickly became close friends. Throughout the years at college, I set Adam up on dates with my sorority sisters and even auctioned him off at a sorority auction! After college, I moved to Chicago, while Adam moved to San Francisco. Both single, Adam and I planned for me to visit him in San Francisco in early 2007. The rest is history. We dated long distance for a year and then I moved to San Francisco in 2008, where I happily accepted a position with Paula LeDuc Fine Catering.

Adam proposed to me the day after Thanksgiving 2008 at the Campanile bell tower in the heart of the University of Kansas’ campus. This is the exact same location his father proposed to his mother 36 years prior to our engagement!

Olympus has officially announced the E-PL1, a simplifeid, less expensive addition in its Micro-Four Thirds camera range. With an MSRP of $599/€599/£549 the latest PEN ncludes many of the features of its big brothers, the EP-1 and EP-2 and also adds a built-in flash. We've had an E-PL1 for the past few days and have put together a hands-on preview that we hope will provide a little more insight than the bare specs and press images carelessly left lying around the internet. Had we been told by Olympus that if you leak materials you still get a hands-on then we would have published all this much earlier.

Click here to read our hands-on preview of the Olympus E-PL1

Jump to:

• Press Release
• Additional images
• Hands-on Preview

Press Release:

POWERFULLY SIMPLE: INTRODUCING THE INCREDIBLE
OLYMPUS PEN E-PL1 CAMERA

Simple Operation + High-Quality 12 Megapixel Images + HD Video +
In-Camera Creativity + Interchangeable Lenses =
Total Compact Multimedia Package

CENTER VALLEY, Pa., February 3, 2010 – The new Olympus PEN® E-PL1 is truly greater than the sum of its parts, with a surprisingly small camera body packed with technology normally found in bigger, bulkier and heavier professional Digital Single Lens Reflex (DSLR) cameras and High-Definition (HD) camcorders. This third-generation PEN is built for shutterbugs who always wanted better pictures and considered a DSLR, but were intimidated by the bulky size and complex interface. The new camera’s simple design and easy interface enable consumers to easily create amazing images never dreamt possible. It will make you wonder how Olympus managed to put all of these powerful features inside such a compact camera for only $599.99.

The E-PL1 equals an affordable and powerfully simple all-in-one package that travels with you to capture life in the high quality that your memories deserve.

“Many of today’s consumers want a camera with the professional still image quality of a DSLR and HD video in a compact body that’s as easy to use as a point-and-shoot,” said John Knaur, senior marketing manager, Digital SLR, Olympus Imaging America Inc. “Thanks in part to an image sensor that’s approximately eight times larger in size than what’s inside the average point-and-shoot camera, the E-PL1 delivers outstanding high-quality images. Add the flexibility of high-quality interchangeable lenses, the convenience of a built-in pop-up flash, in-camera creative features and technology designed to produce images effortlessly, and the E-PL1 is the total consumer-friendly, multimedia package.”

EASILY PEN YOUR STORY WITH A BRAND NEW PEN
This third generation of the Olympus PEN series combines powerful features in an easy-to-use package that will make capturing your life more fun. The new direct record button makes taking videos easier than ever and the new Live Guide functionality makes it simple to learn photography techniques without requiring the skills of a pro shooter.

New Direct Button for HD Movies
Recording HD movies with the E-PL1 is simple, thanks to an easy-to-reach red “direct button” (red record button) on the back of the camera body. If you’re about to snap a photo and you realize a video would capture the spirit of the scene even better, simply press the record button and instantly you’re capturing videos! Easily toggle back and forth between capturing stills and videos by using your index finger to press the shutter button or your thumb to press the red record button. Having the ability to shoot still images and videos opens up a world of imaging possibilities.

New Live Guide Sets the Scene Before You Shoot
The E-PL1’s new Live Guide interface simplifies great photography and gets the results you desire at the touch of a button. Want more vivid or muted color in your shot? Want warmer or cooler color? Want a brighter or darker subject, or a sharper or softer background? Or maybe you want to capture the fast-moving action of your subject with a little artistic blur, or perhaps freeze the action? Simply select Live Guide and press the up and down arrows on the back of the camera to slide through numerous photographic effects. Make adjustments and watch the LCD as the effects are made live – before the image is captured! Don’t worry about learning technical things like f-stops, shutter speed and white balance; jump right in by composing, adjusting exposure and more before the shot is taken.

Seeing the results before snapping the image ensures you are getting the shots you want, and it will change the way you photograph. Shooting Tips are also included with Live Guide, so you can leave the manual at home.

Automate Everything
Live Guide is just the start of automated technologies on the E-PL1 designed to free you up to focus on your subjects instead of focusing on your camera’s settings.

• 19 Scene-Select Modes: From portraits to sunset shots, the E-PL1 is equipped with 19 Scene-Select modes for effortless picture taking, including Fireworks, Sunset, Children, Macro and Panorama, to name a few. Capturing beautiful portraits is easy with the ePortrait Mode that enables you to smooth your subject’s complexion. 
• Intelligent Auto (iAuto) Mode: When you don’t want to use the scene-select modes, the iAuto mode automatically identifies what you’re shooting and adjusts settings for you to capture the best result depending on the situation.
• Face Detection: Reduce the chance of blurred subjects in images by recognizing up to eight faces, tracking them within the image area, and automatically focusing and optimizing exposure for sharp portraits.
• In-Camera Panorama: Capture three images and stitch them together to create one amazing, seamless panoramic picture. Or use the included OLYMPUS software to stitch up to 10 images together for the ultimate panorama.
• iEnhance: With this mode the warm yellow and orange colors of a sunset are heightened to a dramatically lifelike color that’s truer to what you see with the naked eye. iEnhance can be used in any mode, and automatically engages when using iAuto to enrich color in any subject.
• Share: Just connect the camera to an HDTV with an optional HDMI cable and use your TV remote to control playback functions and navigate the camera’s menus from the comfort of your personal front-row seat. The E-PL1 records to SDHC (Class 6 recommended) media cards that can be plugged directly into many devices and accommodate large files, including videos.

New Powerfully Simple Pop-Up Flash
The E-PL1 is the first camera in the Olympus PEN series with a built-in pop-up flash that makes it easy to illuminate low-light subjects, reduce red-eye and fill in dark areas. The camera is also compatible with a range of optional external flashes, including the Olympus FL-36R and FL-50R, which can be controlled wirelessly by the E-PL1 so you can dynamically control lighting as your photography skills grow.

PRO-QUALITY IMAGES

How do professional photographers capture the stunning images you see in the pages of glossy magazines and coffee-table books? Talent matters, of course, but you also need the right equipment. Rest assured that the E-PL1 has everything you need to produce vibrant, professional-quality images: a large image sensor, in-body Image Stabilization, Imager Autofocus, the proven Olympus Dust Reduction System and the TruePic™ V Image Processor.

Big Sensor, Not a Big Body
At the heart of the E-PL1 is a large-size image sensor that’s the same sensor as the one inside the Olympus E-30 and E-620 DSLR models. The only difference between this sensor and what the pros use is that this big sensor is inside the much smaller body of the E-PL1. This high-performance 12.3-megapixel Live MOS image sensor (eight times larger than the average point-and-shoot camera sensor) delivers excellent dynamic range, accurate color fidelity, and a state-of-the-art amplifier circuit to reduce noise and capture fine image details in both highlight and shadow areas.

Stabilize All of Your Lenses
Instead of selling more expensive lenses that have image stabilization inside them, Olympus takes a different approach by having image stabilization built right into the body of the E-PL1. This means that any lens (Micro Four Thirds™, Four Thirds and any third-party lens) attached to the E-PL1 will deliver blur-free images thanks to three modes of In-body Image Stabilization that automatically compensate for camera shake, including in low-light situations or when shooting without a tripod. Since the PEN cameras are the world’s smallest interchangeable-lens cameras with image stabilization built inside the body, you can take the E-PL1 with you and capture great images, and it won’t weigh you down.

Track Your Subjects Wherever They Roam
The E-PL1’s Continuous Autofocus (C-AF) Tracking and Autofocus (AF) Target Registration locks your subject into focus and constantly adjusts focus and brightness whether you or your subject is moving. With this mode, a simple push of the shutter release enables you to keep moving subjects in focus – tracking them from left to right and from front to back – within the frame, automatically ensuring that even active subjects, like kids playing sports, are captured clearly.

The E-PL1’s Imager Autofocus in Live View enables you to compose, focus and capture the shot quickly and easily without ever taking your eyes off the camera’s large, 2.7-inch full-color, high-contrast HyperCrystal LCD for an easy, seamless viewing experience when shooting still images or videos. The LCD also provides a wide viewing angle of 176 degrees, which ensures that images can be composed from even the most obscure angles.

This Camera Leaves Others in the Dust
If you’re just starting out with a camera that has interchangeable lenses, you don’t have to worry about dust spots on your sensor ruining the perfect image every time you change lenses. Spend more time shooting with the E-PL1 and less time worrying about dust with the proven Olympus Dust Reduction System that produces spot-free photos with the exclusive Supersonic Wave Filter™, a patented ultrasonic technology that vibrates to remove dust and other particles from the front of the image sensor, capturing them on a special adhesive membrane every time the camera is turned on.

True-to-Life Color
The E-PL1’s Live MOS image sensor is complemented by Olympus’ TruePic™ V Image Processor, which produces clear and colorful photos using all the pixel information for each image to provide the best digital images possible. The image processor is noted for accurate natural color, true-to-life flesh tones, brilliant blue skies and precise tonal expression; it also lowers image noise in photos shot at higher ISO settings (ISO 100 to ISO 3200), enabling great results in low-light situations.

EASILY EXPAND YOUR CREATIVE HORIZONS WITH BUILT-IN EFFECTS

Express yourself with in-camera creative features. Professional images are rarely unedited images. Video and still image pros use computer-editing software to render their images with effects that set their shots apart from the pack. Olympus appreciates that you may not have hours to spend retouching your images at the computer, so the E-PL1 incorporates editing effects inside the camera to save you time. Whether you apply in-camera creative effects while shooting an image, or apply them later to images captured without the effects, all are inside the E-PL1, so you can achieve dramatic results on the go without a computer or editing software.

The E-PL1 has six in-camera Art Filters, including a new filter called Gentle Sepia. This filter gives your images and videos a soft, warm sepia cast similar to historical images from the early days of photography. The sepia tones are softer and the blacks are a true black, unlike traditional sepia images. The new filter joins Pop Art, Soft Focus, Pin Hole, Grainy Film and Diorama (the filter that makes everything look as small as the E-PL1).

With the E-PL1’s Multiple Exposure function available for still image capture, you are free to tell a visual story your way. The image capture options enable you to shoot one shot, then another and combine them in real time, or capture both shots separately and combine them within the camera later. Take a shot of your significant other, and overlay your self-portrait on top to figure out what your kids will look like. If you have kids already, overlay your kid’s face on top of a shot of his or her favorite cartoon character for laughs. Your ability to manipulate space and time makes this new creative multimedia device a veritable time machine.

You often can achieve greater photographic expression by framing a scene in a unique way. The E-PL1 provides four aspect ratios that serve as masks to frame your image to the desired proportions, including the standard 4:3 aspect ratio that is suited to an 8 x 10-inch enlargement; the 16:9 aspect ratio that will display beautifully on a widescreen television; and other popular aspect ratios, such as 3:2 and 6:6. The Multi-Aspect Shooting further expresses your creative vision when combined with in-camera Art Filters and Multiple Exposures.

With the E-PL1, you have your own living library of still images, HD video and audio to remix at your command. In playback mode, you can seamlessly mix stills and movies inside the camera to create a multimedia slideshow, and dub in one of three built-in dramatic background music options to provide a soundtrack for your cinematic creation. With so many creative options, there’s no limit to what you can create. Choose whether or not you want to play back just pictures, just movies or a combination; also control playing back the whole movie or just a clip.

OPEN SYSTEM EASILY GROWS WITH YOUR ABILITY
With a basic point-and-shoot camera, you get one lens built into the camera. One lens, that’s it. And it’s likely a small lens, which doesn’t allow a lot of light through to hit the image sensor. So, you may have a difficult time in low-light conditions. And without the option of adding more lenses, you’re limited to what that one point-and-shoot lens can do. The E-PL1 solves these issues by accepting a variety of lenses to maximize its functionality. Whether shooting still images or HD video, you can add everything from an extreme wide-angle fisheye lens to a super-telephoto lens for a wide range of expressive options.

The M. ZUIKO DIGITAL Micro Four Thirds lenses are designed to be more compact and portable like the E-PL1. Choose from the ED 14-42mm f3.5/5.6 zoom lens (28-84mm equivalent in 35mm cameras) sold with the E-PL1, the ED 17mm f2.8 lens (34mm equivalent), the new super wide-angle zoom ED 9-18mm f4.0-5.6 lens (18-36mm equivalent) or the high-power wide to telephoto zoom ED 14-150mm f4.0-5.6 lens (28-300mm equivalent).

If you want to have even more options, the MMF-2 Four Thirds System Lens Adapter makes the E-PL1 compatible with all Olympus ZUIKO Digital Specific™ lenses and other Four Thirds System lenses from Sigma, Panasonic and Leica. Olympus OM film-based lenses can be attached to the E-PL1 with the MF-2 OM Lens Adapter, and there are third-party adapters developed for lenses from most other manufacturers.

SOFTWARE AND ACCESSORY OPTIONS WHEN YOU’RE READY
The E-PL1 incorporates an accessory port for connecting the optional VF-2 live-finder, a detachable electronic viewfinder, or the new optional SEMA-1 external microphone adapter set (which includes the EMA-1 adapter, the ME-51S stereo microphone and a cord) for those who want to capture enhanced audio with any microphone that has a 3.5mm plug. These optional accessories easily slide into the camera’s accessory port and hot shoe.

Consumers who wish to hold the E-PL1 up to their eye rather than use the LCD will appreciate that the optional VF-2, which provides 1.15x magnification and a 100 percent field of view with sharp resolution, brightness and contrast. The viewfinder refreshes quickly to minimize image ghosting on fast-moving subjects. It also rotates up to 90 degrees to enable photographers to look down into it, which is useful when shooting subjects from challenging angles. The built-in diopter adjustment and high magnification offer easy viewing with and without glasses.  

The E-PL1 offers OLYMPUS software that includes photography workflow, browsing, editing and unique photo-organizing functions. You can organize your photos by person with automatic face-recognition technology, by location with a Geotagging function or by event. You can easily view photos on an HDTV or on the camera’s LCD with the Photo Surfing or Slideshow functions. The name stands for image bridging, image browsing and image brightening. The software will be available for Windows operating systems only.

Underwater Housing for Aquatic Adventures
The new camera’s compact design makes it the perfect companion for all of your dive trips. The PT-EP01 underwater case has been specially customized for the Olympus E-PL1 and is waterproof to a depth of 40 meters (approximately 130 feet). With its durable, high-quality polycarbonate construction, this Olympus housing protects the camera from water while also cushioning it from knocks and bumps on land. The housing enables viewing from either the camera’s LCD screen or an optional electronic viewfinder. The flash connectors allow optional use of up to two UFL-2 underwater flash units via fiber optic cable. A nonremovable front lens port accommodates multiple Micro Four Thirds lenses.

New Exterior Design, Same PEN DNA
The E-PL1 streamlines the Olympus Micro Four Thirds PEN series form and is available in three new body colors, including Black, Champagne Gold and Slate Blue.Thanks to its compact size (4.51" W x 2.84" H x 1.63" D excluding protrusions) and light 10.4-ounce body, the E-PL1 won’t weigh you down when you’re on the go.

AVAILABILITY

The Olympus E-PL1 will be available in March 2010. It includes the E-PL1 Body, M. ZUIKO DIGITAL ED 14-42mm f3.5/5.6 Zoom, USB Cable, Video Cable, Li-Ion Battery Pack (BLS-1), Li-Ion Battery Charger (BCS-1), Shoulder Strap, OLYMPUS software CD-ROM, Manuals and Registration card.

U.S. Pricing / Product Configurations
E-PL1 Body with M. ZUIKO DIGITAL ED 14-42mm f3.5/5.6 Zoom Lens
Estimated Street Price: $599.99

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