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Prlogo............................................................................................................................ v

Introduccin................................................................................................................. ix

Captulo 1

Qu es la contabilidad?...................................................................................... 1

Contabilidad y tenedura de libros .................................................................................... 2

Quines utilizan la informacin contable? ..................................................................... 3

Contabilidad general o financiera y Contabilidad de costos .......................................... 5

La responsabilidad en el manejo contable ....................................................................... 5

Los estados financieros....................................................................................................... 6

Los estados financieros bsicos ......................................................................................... 7

De qu forma presentan la informacin contable las empresas ................................... 9

Glosario de trminos ........................................................................................................... 10

Captulo 2

Los principios de contabilidad generalmente aceptados............... 13

Qu son la SEC, el AICPA, el FASB y el IASB? ................................................................. 13

El IASB y las Normas Internacionales de Informacin Financiera ............................... 14

Requisitos bsicos que han de cumplir los estados financieros .................................... 16

Informacin relevante ........................................................................................................ 16Informacin fiable............................................................................................................... 17

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