Centeno Valdivia, K. P., E. L. García Moreno, C. Ramos Lira, and J. M. Alfaro Manzanarez. “Accounting for Income and Expenses in La Estanzuela City Hall During the First Semester of 2014”. Revista Científica De La FAREM-Estelí, no. 14, May 2016, pp. 40-55, doi:10.5377/farem.v0i14.2578.