Conceptos Básicos de COI
Pérez Escalante, Gloria Marlene
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In accounting, some basic concepts such as assets, liabilities and capital are used, these same concepts are handled in the accounting system ASPEL COI; In which the concepts accrued accounts and detail accounts are also recognized, all of which are finally reflected in the Balance Sheet by squaring through the Check Balance. The definitions of these extremely important concepts used in accounting are given below.