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|a Historia de la contabilidad -- Marco jurídico -- Ecuación contable -- La cuenta -- Transacciones de las empresas -- Políticas contables, cambios en las estimaciones contables y errores -- Activos -- Pasivos -- Patrimonio -- Ingresos -- Gastos -- Costos -- Las obligaciones tributarias en las empresas -- Ajustes y asientos de cierre -- Estados financieros -- Estados financieros consolidados -- Consorcios, uniones temporales y cuentas en participación
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