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  <titleInfo>
    <title>Contabilidad financiera</title>
  </titleInfo>
  <name type="personal">
    <namePart>Horngren, Charles T.</namePart>
    <namePart type="date">1926-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Sundem, Gary L.</namePart>
  </name>
  <name type="personal">
    <namePart>Elliott, John A.</namePart>
  </name>
  <name type="personal">
    <namePart>Reynaud Cesario, Claudia Josephine</namePart>
    <role>
      <roleTerm type="text">tr.</roleTerm>
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  <name type="personal">
    <namePart>Sánchez Rüed, Héctor A.</namePart>
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    <place>
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    <place>
      <placeTerm type="text">México</placeTerm>
    </place>
    <publisher>Prentice Hall Hispanoamericana</publisher>
    <dateIssued>1994</dateIssued>
    <edition>5a ed.</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
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  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xx, 914 p. : il. ; 25 cm.</extent>
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  <note type="statement of responsibility">Charles T. Horngren, Gary L. Sundem, John A. Elliott ; traducción de Claudia Josephine Reynaud Cesario ; revisión técnica de Héctor A. Sánchez Rüed.</note>
  <note>Traducción de la quinta edición en inglés de la obra: Introduction to financial accounting.</note>
  <subject authority="lcsh">
    <topic>Contabilidad</topic>
  </subject>
  <classification authority="ddc">657.48 H816c, 1994</classification>
  <relatedItem type="original">
    <titleInfo>
      <title>Introduction to financial accounting</title>
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  <identifier type="isbn">9688803766</identifier>
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