|
|
Ejercicio D — Depreciación lineal:
Ejercicio E — Provisión por inventarios:
Cada caso incluirá:
| Account | Debit | Credit | |---------|-------|--------| | Cash | 70,000 | | | Accounts Receivable | 5,000 | | | Supplies | 5,000 | | | Office Equipment | 30,000 | | | Accounts Payable | | 2,000 | | Capital | | 100,000 | | Service Revenue | | 12,000 | | Rent Expense | 4,000 | | | Total | 114,000 | 114,000 |
Si estás estudiando administración, economía o finanzas, es casi seguro que has escuchado el nombre de Elias Lara Flores. Su obra, "Primer Curso de Contabilidad", es considerada por muchos la "biblia" de la introducción a la disciplina contable en el mundo de habla hispana. Su enfoque práctico, ejemplos claros y su famoso sistema de registro en forma de "T" han guiado a generaciones de estudiantes.
Sin embargo, el verdadero desafío no es leer la teoría, sino aplicarla. Es aquí donde los ejercicios resueltos del primer curso de contabilidad de Elias Lara se convierten en la herramienta más valiosa para el estudiante.
En este artículo, no solo repasaremos la estructura del libro, sino que resolveremos paso a paso los ejercicios clave del curso: desde la ecuación patrimonial hasta los asientos de ajuste y los estados financieros básicos. ejercicios resueltos primer curso de contabilidad elias lara
The solved exercise book directly follows the chapters of the main textbook. It covers:
In later chapters, the Lara solved exercises include:
Example: Depreciation
Equipment cost: $120,000
Useful life: 5 years
Residual value: $20,000
Straight-line method.
Solution shown in book:
Annual depreciation = (120,000 – 20,000) / 5 = 20,000
Adjusting entry each year:
Debit: Depreciation Expense 20,000
Credit: Accumulated Depreciation 20,000
If you are a student:
If you want me to solve specific exercises from that book (just provide the text or a photo of the problem), I can walk you through the exact step-by-step solution as Elías Lara would have presented it. Would that be helpful? Ejercicio D — Depreciación lineal:
The " Primer curso de contabilidad " by Elías Lara Flores is a fundamental textbook in Spanish-speaking accounting education, known for its practical approach to the basics of financial recording. While the main textbook provides theory and exercises, finding the specific "ejercicios resueltos" (solved exercises) often requires looking at the official supplementary materials or community-shared resources. Primary Sources for Solved Exercises
There are several official and community-based ways to access the solutions:
Integrated Interactive CD/Software: Modern editions of the book (such as the 22nd edition) often include a CD or software with an interactive program. This disc specifically contains the resolution of all exercises for every chapter, allowing students to verify their results or identify errors.
"Práctica del primer curso de contabilidad": This is a companion workbook created by the author specifically for hands-on practice. It includes the necessary accounting stationery and is designed to complement the main text's theoretical chapters.
Academic Platforms: Many students and teachers share partial or full solution sets on educational document-sharing sites.
Studocu hosts guides for specific chapters, such as journal entries for bank deposits and merchandise sales. Ejercicio E — Provisión por inventarios:
Scribd features detailed resolutions for specific sections, like the movement of asset and liability accounts in Chapter 3.
Docsity provides downloadable PDFs containing dozens of journal entries (asientos de diario) and inventory systems. Key Topics Covered in Exercises
The exercises typically focus on the practical application of Mexican Financial Reporting Standards (NIF) and basic accounting techniques:
Asset & Liability Movements: Recording the increase or decrease in accounts like Cash, Banks, Customers, and Suppliers.
Journal Entries (Asientos): Practicing the "dual-entry" system for operations such as sales, purchases, and payroll.
Adjusting Entries (Asientos de Ajuste): Chapter 18 is frequently highlighted for exercises involving end-of-period adjustments.
Financial Statements: Building the Balance General (Statement of Financial Position) and Estado de Resultados.
For physical copies or the official software, you can check retailers like Amazon Mexico or Mercado Libre to ensure you have the version that includes the "Resolución de Ejercicios". primer curso de contabilidad - Catálogo de recursos SCALA
| © 2026 Lefebure.com |