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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.

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



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



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.


1. La encontró un adeudo erróneo.

2. La es importante para llevar al día el diario.

3. A veces necesito usar la del balance.

4. Esta entrada tiene que ser de

5. Esta cuenta tiene saldo de deudor.


For answers and translations, click HERE



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