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by Juan Pablo Laureiro
1

Es un método de contable que se fundamenta en los siguientes principios :
El total del ( débitos ) debe ser al total del ( créditos )
Todo concepto que se debita por una cuenta debe por la misma cuenta o viceversa .
Las cuentas de activo y resultado ( pérdida ) se , es decir , por el debe y se , es decir , por el haber .
Las cuentas de y resultado ( ganancia ) por el haber y por el debe .

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