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Critical Review and Summary of "Libro Segundo: Curso de Contabilidad" by Elías Lara Flores
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Segundo Curso de Contabilidad by Elías Lara Flores and Leticia Lara Ramírez is a textbook designed for intermediate accounting levels. It focuses on more complex financial operations and specialized accounting records that build upon the basics established in the first volume. Editorial Trillas Core Content & Topics According to the official publisher Editorial Trillas and academic summaries, the book covers: Accounting for Value Added Tax (IVA): Libro Segundo Curso De Contabilidad Elias Lara Flores Pdf
Detailed registration and calculation of VAT in various commercial transactions. Memorandum Accounts (Cuentas de Orden):
Introduction to accounts used for recording contingent liabilities and other events that do not affect the balance sheet immediately but are important for financial disclosure. Voucher and Check Systems:
Procedures for recording operations using "pólizas" (accounting vouchers), check policies, and accounts payable check systems. Merchandise Systems:
Advanced methods for recording and controlling merchandise, such as combined procedures or specific ticket/volante systems. Specialized Records:
Inventory valuation methods (like depreciation and inventory impact) and more advanced financial statement analysis. Editorial Trillas Methodology and Structure Si no puede conseguir el PDF de Lara
The text is known for its "gradual development" approach, meaning it moves step-by-step from theory to practice: Centro Universitario Tehuacán Theoretical Chapters:
Definitions, rules, and formulas that must be mastered before moving to practice. Practical Exercises: A wide range of solved problems to reinforce learning. Self-Assessment:
Questionnaires at the end of each chapter for students to evaluate their own progress. Editorial Trillas contabilidad.pdf - UAEH
Here is the information regarding this book:
Segundo Curso de Contabilidad by Elías Lara Flores serves as the natural continuation of his Primer Curso. While the first volume covers basic concepts (accounting equation, journal entries, ledger, trial balance, and simple financial statements), the second course delves into more complex operational areas and the accounting treatment of specific business transactions. Critical Review and Summary of "Libro Segundo: Curso
The book is widely used in Latin American technical schools and early university semesters because of its practical, example-driven approach.
1. ¿El PDF del Segundo Curso de Lara Flores sirve para el plan de estudios actual? Sí, para la teoría de sociedades y procedimientos contables. Para impuestos, complementa con la Ley del ISR de tu país.
2. ¿Cuántas páginas tiene el libro original? Aproximadamente entre 350 y 400 páginas, dependiendo de la edición.
3. ¿Dónde comprar el libro más barato? En plataformas de segunda mano (Facebook Marketplace, Segunda Mano Colombia, Enjoei Brasil). El nuevo en librerías cuesta entre 30 y 50 dólares.
4. ¿Necesito el Primer Curso para entender el Segundo? Absolutamente sí. Si no dominas la partida doble y la ecuación contable, el Segundo Curso te resultará muy complejo.
¿Conoces algún sitio con ejercicios resueltos del Segundo Curso? Déjanos tu comentario y comparte este artículo con tus compañeros de clase.