The material that we put to your consideration constitutes a compendium of general contents related to Accounting principles, norms, conventions and doctrines extracted from different authors with the express objective of concentrating in a single document the generalized ideas on these topics.
The booklet starts from the definition of Accounting, the areas in which it is classified, its objectives, the requirements of accounting information and other basic aspects of interest. It works with the principles of Accounting Generally Accepted from the point of view of diverse.
An analysis of the valuation and exposure rules derived from the application of the principles is then made with general reference to their content. In the same way we introduce ourselves in the field of errors, their classification, the difference between errors and irregularities, the causes that cause it by exposing some methods for its location.