Each unit includes 20+ exercises, graded from basic to advanced.
If you’re outside Mexico, request the book via your local library’s interlibrary loan service.
Students typically search for a PDF due to: Each unit includes 20+ exercises, graded from basic
However, obtaining a pirated PDF harms the author and publisher (often Grupo Editorial Patria or similar Mexican houses). More importantly, pirated copies often contain errors, missing pages, or are incomplete scans of the third part.
A defining feature of Ernesto Reyes Pérez's pedagogy is the strict adherence to the accounting cycle. In every chapter, the student is expected to follow these steps: However, obtaining a pirated PDF harms the author
This section connects cost accounting to managerial decision-making.
If the third edition of “part 3” is unavailable, consider buying the first or second edition of Segundo Curso. Core concepts change little; only examples and tax data may be updated. it teaches the journal entries
YouTube channels like ContaPyme, El Contador, or Universidad de la República explain process costing and ABC in Spanish. Search: “Costos por procesos ejercicio resuelto” or “Costeo ABC segundo curso Reyes Pérez”.
"Contabilidad de Costos: Segundo Curso" is designed for advanced accounting students. It moves beyond simply calculating the cost of a product to understanding how cost systems function as management tools for planning, control, and decision-making.
The book is characterized by its practical approach, utilizing the "ciclo contable completo" (full accounting cycle) methodology. It does not just teach formulas; it teaches the journal entries, ledger postings, and financial statement preparation required in real-world industrial accounting.