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ADMINISTRATIVAS
ESCUELA DE CONTABILIDAD
CURSO:
INGLES
MISS:
INTEGRANTES:
TRUJILLO-PERU
2018
Contabilidad:
Zeballos Erly (2014) points out: "it is the art of registering, classifying and
summarizing in a significant way and in monetary terms that are of a financial
nature". (p 18).
La Cuenta:
Zeballos Erly (2014) señala: “es un instrumento contable que sirve para
representar valores registrándose en ellas los cambios que se producen en un
elemento patrimonial”. (p 83).
Zeballos Erly (2014) points out that: "it is an accounting instrument that
serves to represent values by registering the changes that occur in a
patrimonial element". (p 83).
La Partida doble:
Zeballos Erly (2014) points out: "It is based on the principle of dominated
logic. The law of causality, whose result is that there is no cause without effect
and that every effect has a cause, and there may be plurality in both directions
(several effects come from a cause and vice versa) ". (p 101)
Plan Contable:
Zeballos Erly (2014) señala: “es un catálogo de cuentas que tiene como fin
satisfacer las necesidades de información sobre los estados financieros de toda
empresa. Por ello se dice que representa la historia viva de un negocio, su
pasado, presente futuro”. (p 141).
Zeballos Erly (2014) states: "It is a catalog of accounts that aims to meet the
information needs on the financial statements of any company. For that reason
it is said that it represents the living history of a business, its past, present
future”. (p 141).
Libro Diario:
Zeballos Erly (2014) points out: "it is a compulsory and main book of simple
foliation in which all the commercial operations that the company carries out day
by day and chronologically are recorded. (p 383).
Referencia Bibliográfica