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Los pequeños empresarios no son conscientes de la importancia que tiene la contabilidad en sus negocios, esta es una obra práctica que desarrolla los conceptos contables básicos introducidos en las Normas Internacionales para Pymes: la estructura de las cuentas contables, su dinámica y elementos integrantes de los estados financieros básicos; explica cómo reconocer, medir, revelar y presentar los hechos contables derivados de la actividad de la empresa, aplicando los principios y las políticas contables vigentes. En diez capítulos el autor organiza de forma sistemática la evolución del proceso contable: la contabilidad y la empresa, las cuentas contables, plan de cuentas, soportes contables, libros de contabilidad, estados financieros básicos, conciliación bancaria, instrumentos financieros básicos, inventario de mercancías y políticas contables. Al final de cada capítulo se incluyen historias de emprendimiento, actividades complementarias y algunos ejercicios prácticos que ayudarán a comprender mejor los temas. Dirigido a estudiosos en Contabilidad, Contaduría Pública, istración de Empresas, istración Financiera, Economía y demás profesiones técnicas y tecnológicas en donde se requieran conocimientos básicos contables, relacionados con la aplicación de la técnica contable establecida en las Normas Internacionales de Información Financiera (NIIF) para Pymes.
Javier de Leon Ledesma
Javier de León Ledesma es profesor doctor en la Universidad de Las Palmas de Gran Canaria (ULPGC), donde imparte docencia en análisis financiero. Además, es secretario del Instituto Universitario de Turismo y Desarrollo Económico Sostenible (TiDES) de la ULPGC.
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