<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Contabilidad básica</title>
  </titleInfo>
  <name type="personal">
    <namePart>Fowler Newton, Enrique</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource/>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">arg</placeTerm>
    </place>
    <issuance/>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <internetMediaType>image/jpeg</internetMediaType>
    <extent>xliii, 747 p. 24 cm.</extent>
  </physicalDescription>
  <tableOfContents>1. Las organizaciones y su administración - 2. Contabilidad e información contable - 3. Principales elementos de la información contable - 4. Reconocimiento de variaciones patrimoniales - 5. Funcionamiento del sistema contable - 6.  Registración por partida doble - 7. Financiación de las actividades - 8. Compras de bienes y servicios - 9. Consumos, depreciaciones y producción - 10. Ventas de biens y servcios - 11. Operaciones que afectan a las cuentas por cobrar - 12. Movimientos de fondos - 13. Inversiones permanentes - 14. Impuestos y tasas - 15. Cuestiones diversas - 16. Ajuste por inflación - 17. Culminación del proceso contable - 18. Estados contales - 19. Informes contable para la gestión  </tableOfContents>
  <classification authority="udc">657 Contabilidad</classification>
  <identifier type="isbn">950-537-197-7</identifier>
  <identifier type="uri">data:image/jpg;base64,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</identifier>
  <location>
    <url displayLabel="Imagen de portada">data:image/jpg;base64,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</url>
  </location>
  <recordInfo>
    <recordContentSource authority="marcorg">AR-UNSa-BCEJYS</recordContentSource>
    <recordCreationDate encoding="marc">260407</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260407155418.0</recordChangeDate>
    <recordIdentifier source="AR-UNSa-BCEJYS">1877</recordIdentifier>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
    </languageOfCataloging>
  </recordInfo>
</mods>
