La obra ofrece una introducción sistemática al ciclo contable, integrando la normativa vigente como las , las Normas Internacionales de Información Financiera (NIIF) y las disposiciones del Consejo Técnico de Auditoría y Contabilidad de Bolivia.
: Detailed bibliographic information and summaries can be found through institutional repositories like UCB Digital Space .
The book is structured to lead a reader from zero knowledge to the preparation of full financial statements:
While the author maintains an official site, full PDF versions are typically hosted on third-party academic and document-sharing platforms:
El ABC de la Contabilidad by Juan Funes Orellana is widely considered a foundational text for students and professionals in the field, particularly in Bolivia. It offers a structured, step-by-step introduction to accounting principles, ranging from initial business setups to the preparation of final financial statements. Key Features and Content