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Si una entidad comercial vende bienes por 10.000 rupias, esta transaccin incluira dos aspectos: la entrega de bienes al comprador y la recepcin de efectivo

Si una entidad comercial vende bienes por 10.000 rupias, esta transaccin incluira dos aspectos: la entrega de bienes al comprador y la recepcin de efectivo por el otro. Qu principio contable se utiliza en este caso?

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