|
|
|
|
| LEADER |
00000nam a2200000 a 4500 |
| 001 |
000065702 |
| 003 |
CO-BoSNA |
| 005 |
20260107163901.0 |
| 008 |
140227s2012^^^^ck^^^^^gr^^^^^001^0^spa^d |
| 020 |
|
|
|a 9789586828390
|
| 040 |
|
|
|a CO-BoSNA
|b spa
|
| 082 |
0 |
4 |
|a 657
|b C967c
|2 23
|
| 100 |
1 |
|
|a Cuéllar Díaz, Leonel
|
| 245 |
1 |
0 |
|a Contabilidad :
|b un enfoque práctico /
|c Leonel Cuéllar Díaz, Héctor Manuel Vargas Rojas, Carlos Arturo Castro Losada ; edición Emma Ariza Herrera ; revisión técnica Javier A. Carvalho Betancur.
|
| 260 |
|
|
|a Bogotá :
|b Alfaomega Colombiana,
|c ©2012.
|
| 300 |
|
|
|a 355 páginas ;
|c 28 cm.
|
| 490 |
0 |
|
|a Administración. Contabilidad
|
| 504 |
|
|
|a Incluye referencias bibliográficas e índice analítico
|
| 505 |
0 |
|
|a Histroria de la contabilidad -- Marco jurídico -- Ecuación contable -- La cuenta -- Transacciones de las empresas -- Activos -- Pasivos -- Patrimonio -- Ingresos -- Gastos -- Costos -- Cuentas de orden -- Las obligaciones tributarias -- Ajustes y asientos de cierre -- Introducción a los estados financieros -- Reflexiones sobre la implementación de las normas internacionales de contabilidad y aseguramiento
|
| 650 |
1 |
7 |
|a Contabilidad
|2 Armarc
|
| 650 |
2 |
7 |
|a Contabilidad administrativa
|2 Armarc
|
| 650 |
2 |
7 |
|a Contabilidad
|x Historia
|2 Armarc
|
| 650 |
2 |
7 |
|a Estados fiancieros
|2 Armarc
|
| 700 |
1 |
|
|a Vargas Rojas, Héctor Manuel
|
| 700 |
1 |
|
|a Castro Losada, Carlos Arturo
|
| 700 |
1 |
|
|a Ariza Herrera, Emma
|e editora
|
| 700 |
1 |
|
|a Carvalho Betancur, Javier A.
|e revisor técnico
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344292
|a 05054
|b 05054
|d 2016-08-19
|i 172465
|l 0
|o 657 C967c
|p 054062009845
|r 2026-01-07 16:39:01
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Paz y salvo agosto 2016
|
| 952 |
|
|
|0 0
|1 0
|4 6
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344293
|a 05504
|b 05504
|d 2015-03-19
|i 214867
|l 0
|o 657 C965c
|p 059504000737
|r 2026-01-07 16:39:01
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Km. 1 Salida a Turbo, Apartadó
|
| 952 |
|
|
|0 0
|1 0
|4 6
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344294
|a 05504
|b 05504
|d 2015-03-19
|i 214867
|l 0
|o 657 C965c
|p 059504000739
|r 2026-01-07 16:39:01
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Km. 1 Salida a Turbo, Apartadó
|
| 952 |
|
|
|0 0
|1 0
|4 6
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344295
|a 05504
|b 05504
|d 2015-03-19
|i 214867
|l 0
|o 657 C965c
|p 059504000740
|r 2026-01-07 16:39:01
|t Ej. 4
|w 2026-01-07
|y BOOK
|z Km. 1 Salida a Turbo, Apartadó
|
| 952 |
|
|
|0 0
|1 0
|4 6
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344296
|a 05504
|b 05504
|d 2015-03-19
|i 214867
|l 0
|o 657 C965c
|p 059504000738
|r 2026-01-07 16:39:01
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Km. 1 Salida a Turbo, Apartadó
|
| 952 |
|
|
|0 0
|1 0
|4 11
|6 EJ___3_000000000000000
|7 0
|8 GENER
|9 344297
|a 08302
|b 08302
|d 2016-05-20
|h 657 C967c
|i 10085
|l 0
|o Ej. 3
|p 089082019263
|r 2026-01-07 16:39:01
|w 2026-01-07
|y BOOK
|z Cra. 43 N° 42-40, Piso 4, Barranquilla
|
| 952 |
|
|
|0 0
|1 0
|4 11
|6 EJ___2_000000000000000
|7 0
|8 GENER
|9 344298
|a 08302
|b 08302
|d 2016-05-20
|h 657 C967c
|i 10085
|l 0
|o Ej. 2
|p 089082019264
|r 2026-01-07 16:39:01
|w 2026-01-07
|y BOOK
|z Cra. 43 N° 42-40, Piso 4, Barranquilla
|
| 952 |
|
|
|0 0
|1 0
|4 11
|6 EJ___1_000000000000000
|7 0
|8 GENER
|9 344299
|a 08302
|b 08302
|d 2016-05-20
|h 657 C967c
|i 10085
|l 0
|o Ej. 1
|p 089082019266
|r 2026-01-07 16:39:01
|w 2026-01-07
|y BOOK
|z Cra. 43 N° 42-40, Piso 4, Barranquilla
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344300
|a 11217
|b 11217
|d 2014-11-11
|i 126348
|l 0
|o 657 C965c
|p 119217000501
|r 2026-01-07 16:39:01
|t Ej.1
|w 2026-01-07
|y BOOK
|z Cra. 31 No.15-42, Bogotá
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344301
|a 11405
|b 11405
|d 2015-03-03
|i 610
|l 0
|o 657 C965c
|p 119405007417
|r 2026-01-07 16:39:01
|t Ej. 1
|w 2026-01-07
|y BOOK
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344302
|a 19221
|b 19221
|d 2014-05-07
|i 122684
|l 0
|o 657 C965c
|p 199221000185
|r 2026-01-07 16:39:01
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Cra. 9 No. 71N-60, Popayan
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344303
|a 19221
|b 19221
|d 2015-08-03
|i 126795
|l 0
|o 657 C965c
|p 199221001187
|r 2026-01-07 16:39:01
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Cra. 9 No. 71N-60, Popayan
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344304
|a 19221
|b 19221
|d 2015-09-15
|i 124449
|l 0
|o 657 C965c
|p 199221001518
|r 2026-01-07 16:39:01
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra. 9 No. 71N-60, Popayan
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344305
|a 19307
|b 19307
|d 2015-08-20
|i 185880
|l 0
|o 657 C965c
|p 199307000388
|r 2026-01-07 16:39:01
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 4 No. 2-80, Popayán
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344306
|a 47529
|b 47529
|d 2016-04-19
|i 123383
|l 0
|o 657 C967c
|p 479529002200
|r 2026-01-07 16:39:01
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Av. Ferrocarril No. 27-97, Santa Marta
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344307
|a 52535
|b 52535
|d 2015-04-06
|i 124253
|l 0
|o 657 C965c
|p 529535001562
|r 2026-01-07 16:39:01
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Km. 21 Inguapi La Chiricana Vía Tumaco-Pasto
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344308
|a 52535
|b 52535
|d 2015-10-13
|i 124253
|l 0
|o 657 C965c
|p 529535001876
|r 2026-01-07 16:39:01
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Km. 21 Inguapi La Chiricana Vía Tumaco-Pasto
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344309
|a 52535
|b 52535
|d 2016-06-08
|i 124869
|l 0
|o 657 C965c
|p 529535002334
|r 2026-01-07 16:39:01
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Km. 21 Inguapi La Chiricana Vía Tumaco-Pasto
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344310
|a 52535
|b 52535
|d 2016-06-08
|i 124869
|l 0
|o 657 C965c
|p 529535002336
|r 2026-01-07 16:39:01
|t Ej. 4
|w 2026-01-07
|y BOOK
|z Km. 21 Inguapi La Chiricana Vía Tumaco-Pasto
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344311
|a 54537
|b 54537
|d 2015-03-03
|l 0
|o 657 C965c
|p 549537003514
|r 2026-01-07 16:39:01
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 2 N Avenid 5 Esquina/CIES
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344312
|a 54537
|b 54537
|d 2015-03-04
|l 0
|o 657 C965c
|p 549537003575
|r 2026-01-07 16:39:01
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Calle 2 N Avenid 5 Esquina/CIES
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344313
|a 54537
|b 54537
|d 2015-03-04
|l 0
|o 657 C965c
|p 549537003576
|r 2026-01-07 16:39:01
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Calle 2 N Avenid 5 Esquina/CIES
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344314
|a 54537
|b 54537
|d 2015-03-04
|l 0
|o 657 C965c
|p 549537003577
|r 2026-01-07 16:39:01
|t Ej. 4
|w 2026-01-07
|y BOOK
|z Calle 2 N Avenid 5 Esquina/CIES
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344315
|a 54537
|b 54537
|d 2015-03-04
|l 0
|o 657 C965c
|p 549537003578
|r 2026-01-07 16:39:01
|t Ej. 5
|w 2026-01-07
|y BOOK
|z Calle 2 N Avenid 5 Esquina/CIES
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344316
|a 63538
|b 63538
|d 2015-01-29
|i 115835
|l 0
|o 657 C965c
|p 635380003936
|r 2026-01-07 16:39:01
|t Ej. 2
|w 2026-01-07
|y BOOK
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344317
|a 63538
|b 63538
|d 2015-01-29
|i 115835
|l 0
|o 657 C965c
|p 635380003940
|r 2026-01-07 16:39:01
|t Ej. 6
|w 2026-01-07
|y BOOK
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344318
|a 63538
|b 63538
|d 2015-01-29
|i 115835
|l 0
|o 657 C965c
|p 635380003939
|r 2026-01-07 16:39:01
|t Ej. 5
|w 2026-01-07
|y BOOK
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344319
|a 63538
|b 63538
|d 2015-01-29
|i 115835
|l 0
|o 657 C965c
|p 635380003935
|r 2026-01-07 16:39:01
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Cra. 18 No. 7-58, Armenia Q.
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344320
|a 63538
|b 63538
|d 2015-01-29
|i 115835
|l 0
|o 657 C965c
|p 635380003937
|r 2026-01-07 16:39:01
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Cra. 18 No.7-58 Armenia Q.
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344321
|a 63538
|b 63538
|d 2015-01-29
|i 115835
|l 0
|o 657 C965c
|p 635380003938
|r 2026-01-07 16:39:01
|t Ej. 4
|w 2026-01-07
|y BOOK
|z Cra.18 No. 7-58, Armenia Q.
|
| 952 |
|
|
|0 0
|1 0
|4 11
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344322
|a 66067
|b 66067
|d 2016-04-14
|i 7828
|l 0
|o 657 C967c
|p 666067019885
|r 2026-01-07 16:39:01
|t Ej.1
|w 2026-01-07
|y BOOK
|z Cra, 8 N° 26-79 Pereira
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344323
|a 68225
|b 68225
|d 2014-09-03
|l 0
|o 657 C967c
|p 689225000107
|r 2026-01-07 16:39:01
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Km. 6 Autopista No. 55-30, Floridablanca
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344324
|a 68225
|b 68225
|d 2014-09-03
|l 0
|o 657 C967c
|p 689225000108
|r 2026-01-07 16:39:01
|t Ej. 4
|w 2026-01-07
|y BOOK
|z Km. 6 Autopista No. 55-30, Floridablanca
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344325
|a 68225
|b 68225
|d 2014-09-03
|l 0
|o 657 C967c
|p 689225000105
|r 2026-01-07 16:39:01
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Km. 6 Autopista No. 55-30, Floridablanca
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344326
|a 68225
|b 68225
|d 2014-09-03
|l 0
|o 657 C967c
|p 689225000106
|r 2026-01-07 16:39:01
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Km. 6 Autopista No. 55-30, Floridablanca
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344327
|a 68309
|b 68309
|d 2014-02-27
|i 140415
|l 0
|o 657 C965c
|p 686309008811
|r 2026-01-07 16:39:01
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Cra. 27 No. 15-07, Bucaramanga
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344328
|a 68309
|b 68309
|d 2014-02-27
|i 140415
|l 0
|o 657 C965c
|p 686309008812
|r 2026-01-07 16:39:01
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Cra. 27 No. 15-07, Bucaramanga
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344329
|a 68309
|b 68309
|d 2014-02-27
|l 0
|o 657 C965c
|p 686309008813
|r 2026-01-07 16:39:01
|t Ej.1
|w 2026-01-07
|y BOOK
|z Cra. 27 No. 15-07, Bucaramanga
|
| 952 |
|
|
|0 0
|1 0
|4 11
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344330
|a 68540
|b 68540
|d 2016-04-05
|l 0
|o 657 C967c
|p 689540001835
|r 2026-01-07 16:39:02
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Carrera 28 #56-10, Barrancabermeja
|
| 952 |
|
|
|0 0
|1 0
|4 11
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344331
|a 68540
|b 68540
|d 2016-06-10
|i 11625
|l 0
|o 657 C967c
|p 689540001430
|r 2026-01-07 16:39:02
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Cra. 28 No. 56-10, Barrio Galán, Barrancabermeja
|
| 952 |
|
|
|0 0
|1 0
|4 11
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344332
|a 68540
|b 68540
|d 2016-06-10
|i 11625
|l 0
|o 657 C967c
|p 689540001431
|r 2026-01-07 16:39:02
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Cra. 28 No. 56-10, Barrio Galán, Barrancabermeja
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344333
|a 68541
|b 68541
|d 2018-05-17
|i 68437
|l 0
|o 657 C967c
|p 689541000304
|r 2026-01-07 16:39:02
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 22 No. 9-82, San Gil
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344334
|a 68541
|b 68541
|d 2018-05-17
|i 68437
|l 0
|o 657 C967c
|p 689541000305
|r 2026-01-07 16:39:02
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Calle 22 No. 9-82, San Gil
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344335
|a 68541
|b 68541
|d 2018-05-17
|i 68437
|l 0
|o 657 C967c
|p 689541000306
|r 2026-01-07 16:39:02
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Calle 22 No. 9-82, San Gil
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344336
|a 68542
|b 68542
|d 2018-05-17
|i 68437
|l 0
|o 657 C967c
|p 689542000079
|r 2026-01-07 16:39:02
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 16 No 14-28, Socorro
|
| 952 |
|
|
|0 0
|1 0
|4 5
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344337
|a 68542
|b 68542
|d 2018-05-17
|i 68437
|l 0
|o 657 C967c
|p 689542000098
|r 2026-01-07 16:39:02
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Calle 16 No 14-28, Socorro
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_044000000000000_C967C
|7 0
|8 GENER
|9 344338
|a 73310
|b 73310
|d 2015-11-09
|i 2866
|l 0
|o 657.044 C967c
|p 733100008004
|r 2026-01-07 16:39:02
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Transv. 1 N° 42-244 Ibagué
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_044000000000000_C967C
|7 0
|8 GENER
|9 344339
|a 73310
|b 73310
|d 2015-11-09
|i 2866
|l 0
|o 657.044 C967c
|p 733100008015
|r 2026-01-07 16:39:02
|t Ej. 2
|w 2026-01-07
|y BOOK
|z Transv. 1 N° 42-244 Ibagué
|
| 952 |
|
|
|0 0
|1 0
|4 4
|6 657_044000000000000_C967C
|7 0
|8 GENER
|9 344340
|a 73310
|b 73310
|d 2015-11-09
|i 2866
|l 0
|o 657.044 C967c
|p 733100008760
|r 2026-01-07 16:39:02
|t Ej. 3
|w 2026-01-07
|y BOOK
|z Transv. 1 N° 42-244 Ibagué
|
| 952 |
|
|
|0 0
|1 0
|4 11
|6 657_000000000000000_C967C
|7 0
|8 GENER
|9 344341
|a 76067
|b 76067
|d 2015-07-14
|i 97840
|l 0
|o 657 C967c
|p 769311000441
|r 2026-01-07 16:39:02
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 52 No. 2 Bis-15, Cali
|
| 952 |
|
|
|0 0
|1 0
|4 6
|6 657_000000000000000_C965C
|7 0
|8 GENER
|9 344342
|a 91517
|b 91517
|d 2015-06-11
|i 205488
|l 0
|o 657 C965c
|p 919517000415
|r 2026-01-07 16:39:02
|t Ej. 1
|w 2026-01-07
|y BOOK
|z Calle 12 No. 10-60, Leticia
|
| 999 |
|
|
|c 69699
|d 69699
|
| 942 |
|
|
|6 657_000000000000000__C967C
|
