Aplicación contable de las NIIF para pymes

Contabilidad para Pymes

Llevar una contabilidad correcta es fundamental para el éxito de las pequeñas y medianas empresas, de esto depende el adecuado funcionamiento de la organización evitando contratiempos de tipo legal, fiscal o monetario. Por esta razón, consciente de cuidar el aspecto financiero de una compañía y preocupado por los conocimientos que deben tener los estudiantes que se están formando para el manejo financiero de cualquier organización, el contador público y Especialista en Gerencia Financiera, Everth Miller Vásquez, con más de 18 años de experiencia en el manejo de empresas importadoras y exportadoras del sector privado, aúna sus conocimientos para compilarlos en el libro Contabilidad para pymes.

Contabilidad para pymes está estructurado en diez capítulos que organizan 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, e inventario de mercancías y políticas contables. Además, al final de cada capítulo incluye historias de emprendimiento, actividades complementarias y algunos ejercicios prácticos que ayudarán a comprender mejor los temas.

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.

Contabilidad para pymes es de interés a estudiosos en Contabilidad, Contaduría Pública, Administración de Empresas, Administración 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.

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