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|a Mendoza Hernández, José Francisco
|e autor
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|a Elementos de contabilidad gubernamental :
|b teóricos y prácticos /
|c José Francisco Mendoza Hernández.
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|a Bogotá :
|b ESAP,
|c 1998.
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|a 432 páginas ;
|c 24 cm.
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|a Bases elementales de contabilidad -- Antecedentes de la contabilidad gubernamental en Colombia -- Contabilidad y presupuestos públicos -- Libros y estados contables -- El activo -- Los activos no corrientes -- Los pasivos -- El patrimonio -- Los ingresos -- Los gastos -- Costos de ventas y de producción -- Cuentas de orden, de planeación y presupuesto -- Cierre del ciclo contable
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