Contabilidad BÃsica: A Comprehensive Guide by JoaquÃn Moreno FernÃndez
Contabilidad BÃsica (Basic Accounting) is a book written by JoaquÃn Moreno FernÃndez, a professor of accounting at the Universidad Nacional AutÃnoma de MÃxico. The book aims to provide a clear and practical introduction to the principles and techniques of financial accounting, with an emphasis on the Mexican context and the application of the Normas de InformaciÃn Financiera (Financial Information Standards).
The book covers topics such as the history and importance of accounting, the structure and elements of financial statements, the accounting cycle, the valuation of inventories, the adjustment and closing procedures, and the analysis and interpretation of financial information. The book also includes numerous exercises and examples to help students practice and apply their knowledge.
Moreno Fernandez Joaquin Contabilidad Basica Pdf 13
The fourth edition of the book, published in 2014 by Grupo Editorial Patria, includes new topics such as the treatment of value-added tax (IVA) and the participation of international organizations in harmonizing financial information around the world[^1^]. The book also comes with a workbook that contains additional exercises and problems for students to solve[^1^].
Contabilidad BÃsica is a useful and comprehensive guide for anyone who wants to learn the basics of financial accounting, whether they are students, professionals, or business owners. The book is available in PDF format for download from various online sources[^3^].
One of the main features of Contabilidad BÃsica is that it follows the Normas de InformaciÃn Financiera (NIF), which are the accounting standards adopted by Mexico and other Latin American countries. The NIF are based on the International Financial Reporting Standards (IFRS), but also include some specific rules and criteria for the Mexican context. The book explains the main concepts and postulates of the NIF, as well as the particular rules for the valuation and presentation of different accounts and transactions.
Another feature of Contabilidad BÃsica is that it uses a functional approach to present the financial information. This means that the book organizes the financial statements according to their purpose and function, rather than their legal form or structure. For example, the book classifies the assets and liabilities into current and non-current, depending on their liquidity and maturity, rather than their origin or nature. The book also distinguishes between operating and non-operating income and expenses, depending on their relation to the main activity of the entity.
A third feature of Contabilidad BÃsica is that it provides a comprehensive and practical perspective on accounting. The book not only explains the theoretical foundations and concepts of accounting, but also shows how they are applied in real-world situations. The book includes numerous examples and cases that illustrate the accounting process and the preparation of financial statements for different types of entities, such as commercial, industrial, service, and non-profit organizations. The book also offers tools and techniques for the analysis and interpretation of financial information, such as ratios, indicators, trends, and comparisons. 29c81ba772