Valeria-Lizbeth, A., Ramírez-Cotacachi, J., Ruiz-Lita, E. and Silva-Álvarez, N. 2022. Accounting manual for the application of procedures and regulations governing commercial activity. CIENCIAMATRIA. 8, 3 (Jun. 2022), 97-117. DOI:https://doi.org/10.35381/cm.v8i3.744.