Contabilidad aplicada a la gestión empresarial: conceptos fundamentales y ejercicios

Accounting at the business level is an indispensable tool regardless of your activity or size, as it is the main basis for decision-making. This book aims to describe the fundamentals of introductory accounting for students who are encountering the recording and analysis of economic transactions...

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Những tác giả chính: Tello Núñez, Cintya Lisbeth, Acosta Velarde, Rosa de Lourdes, Larrea Cuadrado, Pedro Lucas, Guerrero Arrieta, Katherine Geovanna
Định dạng: Online
Ngôn ngữ:Tiếng Tây Ban Nha
Được phát hành: Editorial Grupo AEA 2026
Những chủ đề:
Truy cập trực tuyến:https://directory.doabooks.org/handle/20.500.12854/173369
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Tóm tắt:Accounting at the business level is an indispensable tool regardless of your activity or size, as it is the main basis for decision-making. This book aims to describe the fundamentals of introductory accounting for students who are encountering the recording and analysis of economic transactions for the first time. The content includes easy-to-understand definitions and examples, allowing readers to relate the concepts to real-life situations. It is based on prior knowledge such as the accounting cycle, providing a practical understanding of each phase so that it can be applied as it develops. It also delves into the balance sheet equation, the elements that make up financial statements, and the logic behind the preparation of the journal and ledger. At the same time, practical cases are developed and explained step by step, focusing on the main operations, such as purchases and sales, helping the reader understand that each transaction influences the financial structure and results of a business. For this reason, the practical exercises include the development of financial statements and their corresponding analysis.