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|a Lic. Cont. P.
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|a Torres González, Carlos Adalberto
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|a Diseño e implementación de un sistema de control interno contable en la Cooperativa La Esperanza Tres Ceibas de R.L. /
|c Carlos Adalberto Torres González, Mario Oswaldo Guzmán Flores, René Alfredo Cabrera Ayala
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|c 1992
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|a Tesis (Licenciatura en Contaduría Pública) --Universidad de El Salvador, San Salvador, 1992.
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| 592 |
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|a Catálogo de cuentas -- Manual de control interno contable -- Cuentas y documentos por pagar a corto plazo
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|a COOPERATIVAS-EL SALVADOR
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|a Cabrera Ayala, René Alfredo
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|a Guzmán Flores, Mario Oswaldo
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