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The document outlines the Chart of Accounts and Accounting Guide for La Ordenada, S.A., detailing classifications for asset, liability, equity, supplementary, creditor, and debit balance accounts. Each category includes specific accounts such as current and fixed assets, current and fixed liabilities, and various equity accounts. Additionally, it provides guidelines for recording transactions related to cash, petty cash, banks, temporary investments, clients, and debtors.

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EN