Contabilidad 1 Angrisani Lopez 79.pdf: A Comprehensive Guide to Accounting Principles and Practices
Contabilidad 1 Angrisani Lopez 79.pdf is a popular textbook for accounting students and professionals in Argentina and other Spanish-speaking countries. It covers the basic concepts and methods of accounting, such as double-entry bookkeeping, financial statements, balance sheet, income statement, cash flow statement, accounting standards, depreciation, inventory valuation, cost accounting, budgeting, and more. The book also includes practical exercises and case studies to help readers apply their knowledge to real-world situations.
The authors of Contabilidad 1 Angrisani Lopez 79.pdf are Ricardo Angrisani and Fernando Lopez, two renowned professors and experts in accounting and finance. They have written several other books on the subject, such as Sistemas de InformaciÃn Contable (SIC), EconomÃa y Contabilidad, and Compendio de Contabilidad. They have also taught at prestigious universities and institutions, such as the University of Buenos Aires, the National University of La Plata, the Argentine Institute of Certified Public Accountants (CPCE), and the Argentine Federation of Professional Councils in Economic Sciences (FACPCE).
Contabilidad 1 Angrisani Lopez 79.pdf is available in both print and digital formats. The print version can be purchased from various online and offline bookstores, while the digital version can be downloaded from the official website of the publisher, Editorial Macchi. The book has received positive reviews from students and teachers alike, who praise its clarity, accuracy, completeness, and pedagogical approach. Contabilidad 1 Angrisani Lopez 79.pdf is an essential resource for anyone who wants to learn or improve their accounting skills.
Structure and Content of Contabilidad 1 Angrisani Lopez 79.pdf
Contabilidad 1 Angrisani Lopez 79.pdf is divided into 12 chapters, each covering a specific topic related to accounting. The chapters are as follows:
Chapter 1: Introduction to Accounting. This chapter explains the nature, purpose, and scope of accounting, as well as its historical evolution, branches, users, and ethical principles.
Chapter 2: Accounting Equation and Transactions. This chapter introduces the basic elements of accounting, such as assets, liabilities, equity, income, expenses, and transactions. It also explains how to record and classify transactions using the double-entry system and the accounting equation.
Chapter 3: Financial Statements. This chapter describes the main financial statements that reflect the financial position and performance of an entity, such as the balance sheet, the income statement, the statement of changes in equity, and the statement of cash flows. It also explains how to prepare and present these statements according to accounting standards.
Chapter 4: Balance Sheet. This chapter analyzes the components and structure of the balance sheet, which shows the assets, liabilities, and equity of an entity at a given date. It also discusses the concepts of liquidity, solvency, working capital, and capital structure.
Chapter 5: Income Statement. This chapter examines the components and structure of the income statement, which shows the income and expenses of an entity for a given period. It also discusses the concepts of revenue recognition, matching principle, gross profit, operating profit, net profit, and earnings per share.
Chapter 6: Cash Flow Statement. This chapter explores the components and structure of the cash flow statement, which shows the sources and uses of cash by an entity for a given period. It also discusses the concepts of operating activities, investing activities, financing activities, and cash flow ratios.
Chapter 7: Statement of Changes in Equity. This chapter reviews the components and structure of the statement of changes in equity, which shows the changes in equity by an entity for a given period. It also discusses the concepts of capital contributions, dividends, retained earnings, reserves, and other comprehensive income.
Chapter 8: Accounting Standards. This chapter introduces the main accounting standards that regulate the accounting practices and policies of entities around the world. It also explains the differences between local GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards).
Chapter 9: Depreciation. This chapter explains how to account for the depreciation of fixed assets, such as buildings, machinery, equipment, vehicles, etc. It also explains how to calculate depreciation using different methods, such as straight-line method, declining balance method, units of production method, etc.
Chapter 10: Inventory Valuation. This chapter explains how to account for the inventory of goods available for sale or consumption by an entity. It also explains how to value inventory using different methods, such as FIFO (First In First Out), LIFO (Last In First Out), weighted average cost method,
Chapter 11: Cost Accounting. This chapter explains how to identify,
by an entity.
It also explains
how to classify
to their nature,
Chapter 12: Budgeting. This chapter explains how to plan and control