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After establishing the theoretical basis, the book introduces the three fundamental pillars of any financial statement: elias lara flores primer curso de contabilidad 2025
The 32nd edition of the Primer Curso de Contabilidad (ISBN: 978-607-17-4951-2) is not a simple reprint. Published in early April 2025 by Editorial Trillas, it represents a significant update, ensuring that the content remains aligned with the curricula of the leading schools and faculties that teach basic, intermediate, and advanced accounting. This public link is valid for 7 days
"Llegué a la universidad sin saber qué era un debe o un haber. El 'Primer Curso' me salvó el semestre. Las T's de Lara Flores son infalibles. Ahora, en 2025, voy por el segundo curso." — Can’t copy the link right now
This practice book is incredibly useful for the first semesters of economics and business administration programs, as well as covering the curriculum for high school-level studies. The book includes an explanation of the course's concepts, but its core is a large catalog of accounting forms that students can use to practice. It also proposes exercises covering fiscal topics such as the calculation and registration of VAT, ISR, IMSS, SAR, Infonavit, and even the ethical code of the accountant and the NIF.
: Features a gradual development of topics with extensive explanations, solved problems, and a self-evaluation questionnaire at the end of each chapter. Practical Complement : The book is designed to work in tandem with the Práctica del primer curso de contabilidad