Elias Lara Flores Primer Curso De Contabilidad 2025 ✯

32nd edition Primer Curso de Contabilidad Elías Lara Flores is now available for

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Title: Elias Lara Flores: Primer Curso de Contabilidad, Edición 2025 32nd edition Primer Curso de Contabilidad Elías Lara

5. 2025 Exam / Self-Assessment Questions

1. Conceptual: Explain the importance of the double-entry system in the context of real-time digital accounting.
2. Analytical: How does NIF A-1 (structure of financial standards) affect the structure of the balance sheet?
3. Practical: If a company incorrectly records a purchase of equipment as an expense, what is the effect on net income and assets?
4. Tax + accounting: What supporting documents are mandatory for deducting expenses in 2025? (CFDI with complement of payroll or receipts, bank traceability).
5. Ethical: Can an accountant adjust a journal entry after the client has signed the financial statements? According to NIF and professional ethics.