Contabilidad Intermedia Joaquin Moreno Fernandez Pdf Updated Jun 2026
It is primarily published as a physical textbook (softcover) by Grupo Editorial Patria .
Reglas para el manejo de fondos fijos de caja chica, conciliaciones bancarias y la detección de partidas obsoletas o restringidas. 3. Instrumentos Financieros y Cuentas por Cobrar
The book typically includes , conceptual questions, and case studies.
Una de las características que distingue a los libros de Moreno Fernández es su constante . La contabilidad es una disciplina viva, y las normas que la rigen están en continua evolución. En México, el órgano rector es el Consejo Mexicano de Normas de Información Financiera (CINIF).
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Manejo de provisiones, pasivos contingentes y compromisos financieros.
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: Offers study guides and partial previews of Contabilidad Intermedia and Contabilidad Básica . Content and Key Chapters The intermediate level typically covers: It is primarily published as a physical textbook
While many users search for a "PDF" version, it is important to note that sharing copyrighted material without permission is illegal. Instead, you can find the book through legitimate channels: uml.edu.ni Official Retailers : The book is frequently available on platforms like Google Books Subscription Services
In some editions, focuses on Short-Term Assets and Liabilities, detailing the management of cash, accounts receivable, and inventories. "Contabilidad Intermedia II" then delves into Long-Term Assets and Liabilities, exploring fixed assets, intangible assets, long-term debt, and shareholder equity.
Basic accounting teaches you to record a building at its purchase price. Moreno Fernández shows you how to revalue that asset, account for depreciation using multiple methods (double-declining, sum-of-years), and handle impairment losses when the market value drops below book value.
This book is a widely used academic textbook in Latin American universities (particularly in Colombia). It serves as a bridge between basic accounting principles and advanced or cost accounting. It focuses heavily on the practical application of accounting standards (specifically adapted to local regulations like those in Colombia, often referencing NIC/IFRS standards in newer editions). Instrumentos Financieros y Cuentas por Cobrar The book
Si buscas dominar la contabilidad financiera, los textos de este autor son una inversión segura en tu formación profesional.
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