Ejercicios Resueltos Primer Curso De Contabilidad Elias Lara 〈2025-2027〉
Cash
Debit: 100,000; 7,000
Credit: 30,000; 4,000; 3,000
Balance = 70,000
Accounts Receivable
Debit: 12,000
Credit: 7,000
Balance = 5,000
Supplies
Debit: 5,000
Balance = 5,000
Office Equipment
Debit: 30,000
Balance = 30,000 ejercicios resueltos primer curso de contabilidad elias lara
Accounts Payable
Credit: 5,000
Debit: 3,000
Balance = 2,000
Capital
Credit: 100,000
Balance = 100,000
Service Revenue
Credit: 12,000
Balance = 12,000 Cash Debit: 100,000; 7,000 Credit: 30,000; 4,000; 3,000
Rent Expense
Debit: 4,000
Balance = 4,000
If you cannot access the Lara book immediately, these free resources cover identical first-course accounting problems with solutions:
| Resource | Content | |----------|---------| | Khan Academy – Accounting and Financial Statements | Video explanations + practice problems | | Accounting Coach (free section) | Journal entries, adjusting entries, worksheets | | OpenStax Principles of Accounting, Vol. 1 | Free textbook with end-of-chapter exercises (solutions in separate instructor guide) | | YouTube channels (e.g., “Contabilidad para todos,” “El Contador Virtual”) | Walkthroughs of typical first-course problems | Ejercicio F — Cierre completo (caso numérico): presentar
Title: Ejercicios resueltos de primer curso de contabilidad
Author: Elías Lara Flores (often with co-authors in later editions, such as Elías Lara Haro)
Type: Academic workbook / problem-solving supplement
Target audience: First-semester university students in Accounting, Business Administration, Economics, and related fields.
Purpose: To complement theoretical textbooks (especially Lara’s own Primer curso de contabilidad) by providing structured, solved exercises that reinforce fundamental accounting principles.
Here is a representative solved problem from that book, reconstructed in detail.
Pasos para cierre:
Ejercicio F — Cierre completo (caso numérico): presentar listado de cuentas, asientos de cierre y estados finales (balance y PyG) con explicación.