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El principal propósito de este libro es que administradores, no financieros, contadores, especialistas financieros, entre otros, tengan información explicada al detalle de los fundamentos de la contabilidad financiera y basada en las normas técnicas contables de la Ley 1314 de 2009 y sus decretos reglamentarios, además de las normas de carácter comercial, laboral y tributario actualizadas.En este texto, aparecen tanto el aspecto conceptual y normativo, con las referencias bibliográficas, como el desarrollo de los elementos prácticos con ejercicios resueltos sobre los fundamentos de contabilidad financiera, desde la elaboración de la ecuación contable, registro de transacciones, ajustes contables y elaboración de estados financieros.El libro presenta una metodología que permite al lector comprender de manera sencilla la aplicación práctica de reconocer transacciones, identificar su efecto en la ecuación contable y su presentación en los estados financieros, primando elementos básicos de una microempresa.
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