Your search for the PDF version is logical. Physical copies of the latest editions (usually published by Editorial Contabilidad Moderna) are sometimes hard to find in local bookstores, especially in Latin America where shipping can be expensive.
However, before you download a scanned copy from a random file-sharing website, there are several legal and practical considerations you must understand.
If you absolutely cannot find the Funes Orellana original, these free resources follow the same methodology:
No confundir con débito bancario. En contabilidad: abc de la contabilidad juan funes orellana pdf
Regla de oro: No hay deudor sin acreedor, ni acreedor sin deudor. Cada transacción afecta al menos dos cuentas.
Published decades ago, this book strips away the complexity of finance and leaves only the essentials. Funes Orellana had a unique talent for explaining debit and credit like a simple story, not a math problem.
Here is what you will learn inside:
Las cuentas son los nombres que recibe cada elemento del activo, pasivo o capital. Ejemplos: Caja, Bancos, Clientes, Proveedores, Ventas, Gastos de Renta.
Un catálogo de cuentas es la lista ordenada de todas las cuentas que usa una empresa.
The book includes a simple chart of accounts. Print that page (if your PDF allows) and keep it next to your monitor. Your search for the PDF version is logical
Funes Orellana repeats like a mantra: Activo = Pasivo + Capital. He uses the analogy of a house (Asset) purchased with a bank loan (Liability) and your own money (Equity). By page 10, you will never forget this equation.
En los enlaces mencionados (UNAM, Cámara de Comercio de Lima, y Google Books con vista previa de Moreno Fernández). También en Repositorio CEPAL y Biblioteca Digital del Banco Central de Chile.
Your search for the PDF version is logical. Physical copies of the latest editions (usually published by Editorial Contabilidad Moderna) are sometimes hard to find in local bookstores, especially in Latin America where shipping can be expensive.
However, before you download a scanned copy from a random file-sharing website, there are several legal and practical considerations you must understand.
If you absolutely cannot find the Funes Orellana original, these free resources follow the same methodology:
No confundir con débito bancario. En contabilidad:
Regla de oro: No hay deudor sin acreedor, ni acreedor sin deudor. Cada transacción afecta al menos dos cuentas.
Published decades ago, this book strips away the complexity of finance and leaves only the essentials. Funes Orellana had a unique talent for explaining debit and credit like a simple story, not a math problem.
Here is what you will learn inside:
Las cuentas son los nombres que recibe cada elemento del activo, pasivo o capital. Ejemplos: Caja, Bancos, Clientes, Proveedores, Ventas, Gastos de Renta.
Un catálogo de cuentas es la lista ordenada de todas las cuentas que usa una empresa.
The book includes a simple chart of accounts. Print that page (if your PDF allows) and keep it next to your monitor.
Funes Orellana repeats like a mantra: Activo = Pasivo + Capital. He uses the analogy of a house (Asset) purchased with a bank loan (Liability) and your own money (Equity). By page 10, you will never forget this equation.
En los enlaces mencionados (UNAM, Cámara de Comercio de Lima, y Google Books con vista previa de Moreno Fernández). También en Repositorio CEPAL y Biblioteca Digital del Banco Central de Chile.
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