@book{1820,
	author = {Catacora Carpio, Fernando},
	title = {Sistemas y procedimientos contables},
	publisher = {McGraw-Hill Interamericana},
	year = {1997},
	address = {Caracas :},
	url = {https://biblioeco.unsa.edu.ar/pmb/images/libros/Sistemas y Procedimientos Contables-l86307.jpg}
}