Mateo was a first-year accounting student who owned a battered copy of Primer Curso de Contabilidad by Elias Lara Flores. The book was a classic—clear, precise, and heavier than his conscience during exam week. But one thing was missing: the index pages had been torn out by a previous owner. Every time Mateo needed to find “balanza de comprobación” or “estado de resultados,” he had to flip blindly.
is a cornerstone of accounting literature. By blending essential theory with practical, up-to-date applications of tax regulations (IVA, ISR) and NIFs, it prepares students for the complexities of modern business. It is an indispensable guide for any student or professional seeking to master the principles of accounting. Key Chapters in Primer Curso de Contabilidad Nociones Preliminares: La contabilidad y aspectos legales. Balance General: Activo, Pasivo y Capital. Estudio de la Cuenta: Registro de operaciones. Procedimientos de Mercancías: Global, analítico, inventarios perpetuos. Registro Contable del IVA: Aspectos legales y contables. Impuestos: ISR, IMSS, SAR, INFONAVIT, Nóminas. curso de contabilidad.pdf Mateo was a first-year accounting student who owned