The series focuses on the (Financial Information Standards), defining accounting as a technique for systematically and structurally recording operations that economically affect an entity. Major topics include:
: Modern editions (like the 22nd) often come with a CD or software containing the resolutions for all exercises in every chapter. Educational Tips for Beginners curso de contabilidad.pdf The series focuses on the (Financial Information Standards),
| Account Type | Increases With... | Decreases With... | Nature of Balance | | :--- | :--- | :--- | :--- | | | Cargo (Debit) | Abono (Credit) | Debit (Deudor) | | Pasivo (Liabilities) | Abono (Credit) | Cargo (Debit) | Credit (Acreedor) | | Capital | Abono (Credit) | Cargo (Debit) | Credit (Acreedor) | | Gastos (Expenses) | Cargo (Debit) | Abono (Credit) | Debit (Deudor) | | Ingresos (Revenue) | Abono (Credit) | Cargo (Debit) | Credit (Acreedor) | | Decreases With