Contabilidad I / Accounting

AUDIO: Click on an underlined word for audio; to hear the word again, click on the PLAY button of the audio player to maximize the use of your computer's resources. More info.

CULTURAL NOTES: South American countries do NOT adhere to the historical cost principle because they experience high inflation rates. Therefore, they make an adjustment in their financial reports reflecting the inflation.

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WORDS TO LEARN: Please, repeat aloud each example.

contaduría	( f )	bookkeeping
suma y sigue	( f ), conj, ( irreg )	to carry-over
auditoría	( f )	auditing
partida doble	( f ), ( adj )	double entry
apertura	( f )	opening

 

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TODAY'S GRAMMAR FOCUS

Noun Gender: General overview and feminine gender. Review rules.

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LET'S USE THE WORDS!

First, click on normal for audio. While it is being downloaded, select the option you consider the most appropriate within the context of the sentence. Click on the arrow for your choices. Please, repeat each example aloud.

normal	1. La Your choices auditores auditor auditoría encontró un adeudo erróneo.
normal	2. La Your choices asiento contaduría contador es importante para llevar al día el diario.
normal	3. A veces necesito usar la Your choices contados al contado suma y sigue del balance.
normal	4. Esta entrada tiene que ser de Your choices partidas doble. partida doble. partida dobles.
normal	5. Esta cuenta tiene saldo de Your choices apertura aperturas cierro deudor.

 

For answers and translations, click HERE