Yes. Even if you get a scanned PDF of the "libro azul," the exercises are eternal. The numbers in the examples may be small, but the logic remains perfect. Practice with the Ejercicios at the end of each chapter—that is where the magic happens.
If you are studying accounting, finance, or administration, is your starting line. Don't just skim it. Grab a pencil, an eraser, and a physical notebook. Cover the answers and solve every single exercise.
We are talking about by the legendary Elías Lara Flores . Affectionately known as "El Libro Azul" (The Blue Book) due to its iconic cover, this textbook has taught millions of students the difference between Debe and Haber .