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      <title>Fundamentos de la Contabilidad Nivel I by Carolina Sobarzo</title>
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      <description>Repasando los fundamentos contables hasta la evolución de normas internacionales...</description>
      <language>en-us</language>
      <pubDate>2021-05-20 04:12:06 UTC</pubDate>
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         <title>Programa </title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1549467826</link>
         <description><![CDATA[<div>Detalle de las Unidades a revisar en las sesiones de clases</div>]]></description>
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         <pubDate>2021-05-22 00:10:35 UTC</pubDate>
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         <title>Recurso 4: &quot;Gráfica empresa fabril&quot;</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1549473700</link>
         <description><![CDATA[<div>Ciclo Primario empresa fabril</div>]]></description>
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         <pubDate>2021-05-22 00:16:26 UTC</pubDate>
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         <title>Recurso 3: &quot;Gráfica empresa comercial&quot;</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1549474695</link>
         <description><![CDATA[<div>Ciclo Primario empresa comercial</div>]]></description>
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         <pubDate>2021-05-22 00:17:29 UTC</pubDate>
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         <title>Recurso 2: &quot;Gráfica empresa de servicios&quot;</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1549475127</link>
         <description><![CDATA[<div>Ciclo Primario empresa de servicios</div>]]></description>
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         <pubDate>2021-05-22 00:17:54 UTC</pubDate>
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         <title>Continuemos... </title>
         <author>csobarzo</author>
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         <pubDate>2021-05-22 00:25:11 UTC</pubDate>
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         <title>Consejos de Estudio</title>
         <author>csobarzo</author>
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         <pubDate>2021-05-22 00:25:24 UTC</pubDate>
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         <title>Recurso 1 PPT </title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1553765264</link>
         <description><![CDATA[<div>Ciclo Operacional de las empresas</div>]]></description>
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         <pubDate>2021-05-24 14:03:34 UTC</pubDate>
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         <title>Evolución de la Contabilidad...</title>
         <author>csobarzo</author>
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         <pubDate>2021-05-25 23:35:38 UTC</pubDate>
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      <item>
         <title>¿Qué es una empresa?</title>
         <author>csobarzo</author>
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         <pubDate>2021-05-25 23:37:47 UTC</pubDate>
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      <item>
         <title>¿Qué es la Contabilidad?</title>
         <author>csobarzo</author>
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         <pubDate>2021-05-25 23:38:54 UTC</pubDate>
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      <item>
         <title>Estados financieros </title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1559570936</link>
         <description><![CDATA[<div>Viña Concha y Toro 2020</div>]]></description>
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         <pubDate>2021-05-25 23:39:18 UTC</pubDate>
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         <title>Recurso 3 PPT Contabilidad y proceso contable</title>
         <author>csobarzo</author>
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         <description><![CDATA[]]></description>
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         <pubDate>2021-06-01 06:22:22 UTC</pubDate>
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      <item>
         <title>Manual de cuentas</title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1596042218</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-06-09 15:12:48 UTC</pubDate>
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         <title>Recurso 2: PPT Análisis de Hechos Económicos</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1599150238</link>
         <description><![CDATA[<div>Análisis de Hechos Económicos</div>]]></description>
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         <pubDate>2021-06-10 17:10:12 UTC</pubDate>
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      <item>
         <title>Recurso 1: Video</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1599633461</link>
         <description><![CDATA[<div>Comprendiendo el margen sobre el costo</div>]]></description>
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         <pubDate>2021-06-10 21:16:30 UTC</pubDate>
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      <item>
         <title>Recurso 4: Clasificación de cuentas contables</title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1603946125</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-06-14 01:24:13 UTC</pubDate>
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      <item>
         <title>Ciclo Primario empresa de servicios</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1603997860</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-06-14 01:52:03 UTC</pubDate>
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      <item>
         <title>Ciclo Primario empresa comercial</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1603998515</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-06-14 01:52:27 UTC</pubDate>
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      <item>
         <title>Ciclo Primario empresa fabril</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1603999009</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-06-14 01:52:44 UTC</pubDate>
         <guid>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1603999009</guid>
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      <item>
         <title>Recurso 1: Apunte </title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1631993200</link>
         <description><![CDATA[<div>Determinación impuesto mensual</div>]]></description>
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         <pubDate>2021-06-30 16:20:59 UTC</pubDate>
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      <item>
         <title>Recurso 2: PPT</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1632088285</link>
         <description><![CDATA[<div>Sistema Centralizador y Sistema Jornalizador</div>]]></description>
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         <pubDate>2021-06-30 17:35:56 UTC</pubDate>
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      <item>
         <title>Control Diagnóstico inicial (Sección 2)</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1766016422</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-09-24 15:41:33 UTC</pubDate>
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      <item>
         <title>Control Diagnóstico inicial (Sección 1)</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1766019139</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-09-24 15:42:39 UTC</pubDate>
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      <item>
         <title>Recurso 5: Resumen</title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1772536354</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-09-27 22:00:17 UTC</pubDate>
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      <item>
         <title>Recurso 6: Ejemplo proceso primario</title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1790867470</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-10-04 21:01:40 UTC</pubDate>
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      <item>
         <title>Recurso 7: Guía de Ejercicios</title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1790927282</link>
         <description><![CDATA[<div>Aplicación de Proceso Primario/Ciclo Operacional (pauta)</div>]]></description>
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         <pubDate>2021-10-04 21:44:43 UTC</pubDate>
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      <item>
         <title>Recurso 8: Ejemplo de un Proceso Primario</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1790933884</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-10-04 21:50:00 UTC</pubDate>
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      <item>
         <title>¿Qué es la Contabilidad?</title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1820119920</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-10-15 17:20:17 UTC</pubDate>
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      <item>
         <title>Recurso 5: Estados Financieros </title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1820238805</link>
         <description><![CDATA[<div>Revisar desde la pag.110 en adelante</div>]]></description>
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         <pubDate>2021-10-15 18:31:59 UTC</pubDate>
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      <item>
         <title>Recurso 6: Repaso ¿Cuenta Obligada? </title>
         <author>csobarzo</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1825360469</link>
         <description><![CDATA[<div>Activo? Pasivo? Patrimonio?</div>]]></description>
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         <pubDate>2021-10-18 21:37:37 UTC</pubDate>
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         <title>Recurso 7: Ejemplos cta. obligada y aportes curso 1</title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1825366482</link>
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         <pubDate>2021-10-18 21:42:05 UTC</pubDate>
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         <title>Recurso 8: PPT Cierre y apertura</title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1854405259</link>
         <description><![CDATA[]]></description>
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         <pubDate>2021-10-29 16:55:17 UTC</pubDate>
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         <title>Recurso 3 PPT </title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1876195224</link>
         <description><![CDATA[<div>Documentos Mercatiles</div>]]></description>
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         <pubDate>2021-11-08 19:47:26 UTC</pubDate>
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         <title>Ejemplos Activo, Pasivo, Patrimonio</title>
         <author>vegacin</author>
         <link>https://padlet.com/csobarzo/tshz72j8yd1ihhhv/wish/1911426936</link>
         <description><![CDATA[<div>Ejemplos de Elementos Contables</div>]]></description>
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         <pubDate>2021-11-24 23:20:21 UTC</pubDate>
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         <title></title>
         <author>csobarzo</author>
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         <title>Introducción y presentación</title>
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         <title>Recurso 9: Apuntes 02-08</title>
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         <pubDate>2022-08-03 14:45:58 UTC</pubDate>
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         <title>Apuntes 09-08 sección 2</title>
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         <pubDate>2022-08-09 19:59:56 UTC</pubDate>
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         <title>Sección 2 : no olvidar control unidad 1 (jueves 18-08-22)</title>
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         <pubDate>2022-08-18 01:52:15 UTC</pubDate>
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         <title>Ejercicio aplicación (CSI)</title>
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         <pubDate>2022-08-23 18:08:26 UTC</pubDate>
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         <title>Apunte transformaciones</title>
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         <pubDate>2022-08-24 14:12:14 UTC</pubDate>
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         <title>Pauta ejercicio CSI</title>
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         <pubDate>2022-08-30 20:03:21 UTC</pubDate>
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         <title>Ejercicio N° 2 (empezar a desarrollar)</title>
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         <pubDate>2022-09-02 20:16:23 UTC</pubDate>
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         <title>Control Unidad 3 </title>
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         <title>Actividad 2 Alumnos Sistema Centralizador</title>
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         <title>Libro de Compras y ventas</title>
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         <pubDate>2022-09-29 19:06:00 UTC</pubDate>
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