Organizational culture

Organizational culture is the personality of the organization, which characterizes its way of being and doing things and which is based on: its values, mission … Read more

Corporate culture

Corporate culture is the set of basic assumptions and beliefs shared by the members of a company. In the same way that there are different … Read more


Culture is the set of knowledge and characteristic features that distinguish a society , a certain time or a social group. The term culture as … Read more


Criminal guilt is what allows a person to be criminally liable for an action or omission listed as a crime in criminal law. It is … Read more

National accounts

The National Accounts constitute an integrated system of macroeconomic accounts. These seek to reflect the most relevant aspects of a country’s economy. The main objective … Read more

Bad debts

Bad debts are those that a company can no longer recover after having made, for example, a sale on credit. In other words, uncollectible accounts … Read more

Debtor accounts

Debtor accounts are those in which the amount of the Debt is greater than that of the Credit. They can represent a collection right for … Read more

Liability accounts

Liability accounts are accounting accounts for the registration of all the elements that have to do with the assets that bears their name. In other … Read more

Memorandum accounts

Memorandum accounts are records that are used to record events or operations that do not affect the assets, liabilities or equity of the company. That … Read more

Income accounts

Revenue accounts are ledger accounts for the recording of all elements that have to do with sales or other income. In an easier and simpler … Read more

Expense accounts

Expense accounts are accounting accounts destined to the recording of all the elements that have to do with purchases or other types of expenses. Under … Read more

Asset accounts

In accounting, asset accounts assume the name by which information is collected on the balance sheet items that bear their name. There are two types … Read more