{"id":2538,"date":"2022-07-05T18:12:41","date_gmt":"2022-07-05T21:12:41","guid":{"rendered":"http:\/\/biblio1.mdp.edu.ar\/centro-ventas\/?post_type=product&#038;p=2538"},"modified":"2026-03-30T15:57:46","modified_gmt":"2026-03-30T18:57:46","slug":"la-contabilidad-que-ensenamos","status":"publish","type":"product","link":"https:\/\/biblio1.mdp.edu.ar\/centro-ventas\/producto\/la-contabilidad-que-ensenamos\/","title":{"rendered":"La contabilidad que ense\u00f1amos"},"content":{"rendered":"<p><em>La contabilidad que ense\u00f1amos<\/em>\u00a0es un libro valioso para los estudiantes y otros interesados en aprender la contabilidad b\u00e1sica. En la primera parte se desarrollan los conceptos de empresa, patrimonio y contabilidad. Luego se presentan los elementos del patrimonio: activo, pasivo y patrimonio neto y las causas de sus variaciones. Entre ellas el devengado como criterio para reconocer la generaci\u00f3n de los resultados. En la segunda parte, con el objetivo de simplificar la comprensi\u00f3n del fen\u00f3meno patrimonial por parte de los alumnos, se exponen las operaciones b\u00e1sicas realizadas al contado. Inmediatamente se presenta un final de ejercicio econ\u00f3mico y algunas tareas t\u00edpicas del cierre contable. En la tercera etapa, sin entrar a la problem\u00e1tica de la inflaci\u00f3n ni al modelo de valores corrientes, se formulan una serie de actividades econ\u00f3micas de mayor complejidad, incluyendo un nuevo cierre de ejercicio contable, que incorpora, esta vez, nuevos ajustes y una introducci\u00f3n a la preparaci\u00f3n de estados contables. Se espera que lo aprendido en esta obra permita a los alumnos contar con un bagaje de conocimientos contables b\u00e1sicos, que los posicione en condiciones de continuar sus estudios contables en materias superiores.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La contabilidad que ense\u00f1amos\u00a0es un libro valioso para los estudiantes y otros interesados en aprender la contabilidad b\u00e1sica. En la primera parte se desarrollan los conceptos de empresa, patrimonio y contabilidad. Luego se presentan los elementos del patrimonio: activo, pasivo y patrimonio neto y las causas de sus variaciones. 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