Rivera Michel starts with the "why." He explains accounting as the "language of business." He covers the evolution from the ancient Babylonian clay tablets to Luca Pacioli’s "Summa de Arithmetica" (the father of modern accounting). This historical context helps students understand that accounting isn't a bureaucratic hurdle, but a vital tool for control and decision-making.
Registros Contables: Práctica intensiva en el Libro Diario y el Libro Mayor bajo el sistema de partida doble. Henry Rivera Michel Contabilidad Basica Pdf
Guiding readers through commerce, business documents, the accounting equation, and the creation of financial statements. Rivera Michel starts with the "why