/* clasescontabilidad.com — hoja de estilo única */
:root{
  --cream:#F7F4EE;
  --paper:#FFFEFA;
  --navy:#0C1C34;
  --navy-2:#152B4D;
  --navy-3:#08172B;
  --ink:#172033;
  --ink-soft:#4E596E;
  --ink-mute:#78829A;
  --gold:#B78642;
  --gold-soft:#F0E6D6;
  --sky:#DCEBF0;
  --green:#3DA378;
  --rule:#E4DFD4;
  --rule-soft:#EDE9E0;
  --serif:Georgia,"Times New Roman",Times,serif;
  --sans:Inter,ui-sans-serif,system-ui,-apple-system,"Segoe UI",Roboto,sans-serif;
  --wrap:1180px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{
  margin:0;background:var(--cream);color:var(--ink);
  font-family:var(--sans);font-size:17px;line-height:1.68;
  -webkit-font-smoothing:antialiased;
}
img{max-width:100%;height:auto;display:block}
a{color:var(--navy-2)}
a:focus-visible,button:focus-visible{outline:2px solid var(--gold);outline-offset:3px}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 28px}
.narrow{max-width:760px}

h1,h2,h3,h4{font-family:var(--serif);font-weight:500;color:var(--navy);margin:0;text-wrap:balance}
h1{font-size:clamp(2.3rem,5vw,4.1rem);line-height:1.05;letter-spacing:-.03em}
h2{font-size:clamp(1.8rem,3.2vw,2.7rem);line-height:1.12;letter-spacing:-.022em}
h3{font-size:1.28rem;line-height:1.25;letter-spacing:-.012em}
h4{font-size:1.06rem;line-height:1.3}
p{margin:0}
.lead{font-size:1.14rem;color:var(--ink-soft);max-width:60ch}

.eyebrow{
  display:flex;align-items:center;gap:12px;
  font-size:.73rem;font-weight:600;letter-spacing:.17em;text-transform:uppercase;color:var(--gold);
}
.eyebrow::before{content:"";width:26px;height:1px;background:var(--gold);flex:none}

/* ---------- cabecera ---------- */
.skip{position:absolute;left:-9999px}
.skip:focus{left:16px;top:12px;z-index:99;background:var(--navy);color:#fff;padding:10px 16px;border-radius:3px}
.site-head{
  position:sticky;top:0;z-index:40;background:rgba(247,244,238,.94);
  backdrop-filter:blur(8px);border-bottom:1px solid var(--rule);
}
.head-in{display:flex;align-items:center;gap:24px;height:70px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none;color:inherit;margin-right:auto}
.brand .mark{
  width:36px;height:36px;background:var(--navy);color:#fff;flex:none;
  display:grid;place-items:center;font-family:var(--serif);font-size:.92rem;letter-spacing:.02em;
}
.brand .who{display:block}
.brand b{display:block;font-family:var(--serif);font-weight:500;font-size:1.03rem;color:var(--navy);line-height:1.2;white-space:nowrap}
.brand i{display:block;font-style:normal;font-size:.63rem;letter-spacing:.16em;text-transform:uppercase;color:var(--ink-mute);white-space:nowrap}
.site-nav{display:flex;gap:26px}
.site-nav a{font-size:.92rem;text-decoration:none;color:var(--ink);padding:4px 0;border-bottom:1px solid transparent}
.site-nav a:hover,.site-nav a[aria-current]{border-bottom-color:var(--gold)}
.btn{
  display:inline-flex;align-items:center;gap:9px;background:var(--navy);color:#fff;
  text-decoration:none;font-size:.88rem;font-weight:500;padding:11px 20px;border:1px solid var(--navy);
}
.btn:hover{background:var(--navy-2)}
.btn.ghost{background:transparent;color:var(--navy);border-color:var(--rule)}
.btn.ghost:hover{border-color:var(--navy);background:transparent}
.btn.wa{background:var(--green);border-color:var(--green)}
.btn.wa:hover{background:#35916a;border-color:#35916a}
.head-cta .sm{display:none}
@media(max-width:900px){
  .site-nav{display:none}
  .head-in{height:62px;gap:12px}
  .head-cta{font-size:.82rem;padding:9px 15px;white-space:nowrap}
  .head-cta .lg{display:none}
  .head-cta .sm{display:inline}
  .brand i{display:none}
}
@media(max-width:400px){
  .brand b{font-size:.95rem}
}

/* ---------- portada ---------- */
.hero{padding:74px 0 64px}
.hero-grid{display:grid;grid-template-columns:1.08fr .92fr;gap:56px;align-items:center}
.hero h1{margin-top:20px}
.hero .lead{margin-top:22px}
.hero-cta{display:flex;flex-wrap:wrap;gap:14px;margin-top:30px}
.hero-figure{position:relative}
.hero-figure .photo{background:var(--navy);padding:34px;overflow:hidden}
.hero-figure .photo img{border-radius:50%;filter:grayscale(1) contrast(1.04)}
.hero-figure .stamp{
  position:absolute;right:-14px;top:34px;background:var(--navy-2);color:#fff;
  padding:14px 18px;text-align:center;border:1px solid rgba(255,255,255,.14);
}
.hero-figure .stamp small{display:block;font-size:.58rem;letter-spacing:.18em;text-transform:uppercase;opacity:.75}
.hero-figure .stamp em{display:block;font-family:var(--serif);font-style:normal;font-size:1.5rem;margin:2px 0}
.facts{display:grid;grid-template-columns:repeat(3,auto);justify-content:start;border-top:1px solid var(--rule);margin-top:52px}
.facts div{padding:20px 28px 20px 0;margin-right:28px;border-right:1px solid var(--rule)}
.facts div:last-child{border-right:0;margin-right:0;padding-right:0}
.facts b{display:block;font-family:var(--serif);font-size:1.9rem;color:var(--navy);line-height:1}
.facts span{display:block;font-size:.83rem;color:var(--ink-mute);margin-top:6px}
@media(max-width:900px){
  .hero{padding:44px 0 40px}
  .hero-grid{grid-template-columns:1fr;gap:36px}
  .hero-figure{max-width:420px}
  .facts{grid-template-columns:repeat(2,auto)}
  .facts div{border-right:0;padding-right:0;margin-right:24px}
}

/* ---------- secciones ---------- */
section{padding:66px 0}
section.tint{background:var(--paper);border-top:1px solid var(--rule);border-bottom:1px solid var(--rule)}
section.dark{background:var(--navy);color:#E7EDF5}
section.dark h2,section.dark h3{color:#fff}
section.dark .lead{color:#B9C6D9}
.sec-head{max-width:64ch}
.sec-head h2{margin-top:14px}
.sec-head p{margin-top:16px}

.prose{max-width:68ch;display:flex;flex-direction:column;gap:18px;margin-top:26px}
.prose h3{margin-top:14px}
.prose h4{margin-top:8px;font-size:1.02rem}
.prose ul,.prose ol{margin:0;padding-left:22px;display:flex;flex-direction:column;gap:8px}
.prose li{color:var(--ink-soft)}
.prose p{color:var(--ink-soft)}
.prose strong{color:var(--ink)}

/* ---------- rejillas de tarjetas ---------- */
.cards{display:grid;gap:1px;background:var(--rule);border:1px solid var(--rule);margin-top:36px}
.cards.c3{grid-template-columns:repeat(3,1fr)}
.cards.c2{grid-template-columns:repeat(2,1fr)}
.cards.c4{grid-template-columns:repeat(4,1fr)}
.cards article{background:var(--paper);padding:28px 26px 30px;display:flex;flex-direction:column;gap:10px}
.cards .idx{font-size:.72rem;letter-spacing:.14em;color:var(--gold);font-weight:600}
.cards p{font-size:.95rem;color:var(--ink-soft)}
.cards a.more{margin-top:auto;padding-top:14px;font-size:.87rem;text-decoration:none;color:var(--navy-2);border-bottom:0}
.cards a.more:hover{color:var(--gold)}
@media(max-width:980px){.cards.c3,.cards.c4{grid-template-columns:repeat(2,1fr)}}
@media(max-width:640px){.cards.c2,.cards.c3,.cards.c4{grid-template-columns:1fr}}

/* ---------- temario ---------- */
.topics{display:grid;grid-template-columns:repeat(4,1fr);gap:1px;background:var(--rule);border:1px solid var(--rule);margin-top:36px}
.topics a,.topics span{
  background:var(--paper);padding:22px 20px;display:block;text-decoration:none;color:var(--ink);
  font-size:.97rem;
}
.topics a:hover{background:var(--gold-soft)}
.topics em{display:block;font-style:normal;font-size:.7rem;letter-spacing:.13em;color:var(--gold);margin-bottom:7px;font-weight:600}
@media(max-width:900px){.topics{grid-template-columns:repeat(2,1fr)}}
@media(max-width:520px){.topics{grid-template-columns:1fr}}

/* ---------- pasos ---------- */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:28px;margin-top:38px}
.steps article{border-top:2px solid var(--navy);padding-top:18px}
.steps .n{font-family:var(--serif);font-size:.9rem;color:var(--gold)}
.steps h3{margin:8px 0 8px;font-size:1.1rem}
.steps p{font-size:.93rem;color:var(--ink-soft)}
@media(max-width:900px){.steps{grid-template-columns:repeat(2,1fr);gap:24px}}
@media(max-width:520px){.steps{grid-template-columns:1fr}}

/* ---------- precio ---------- */
.price{display:grid;grid-template-columns:1.05fr .95fr;gap:48px;align-items:start;margin-top:36px}
.price-card{background:var(--navy);color:#fff;padding:34px 32px 36px}
.price-card .amount{font-family:var(--serif);font-size:3.1rem;line-height:1;margin:14px 0 4px}
.price-card small{font-size:.78rem;letter-spacing:.14em;text-transform:uppercase;color:#9FB2CC}
.price-card ul{list-style:none;margin:24px 0 0;padding:0;display:flex;flex-direction:column;gap:10px}
.price-card li{font-size:.93rem;color:#C8D4E5;padding-left:20px;position:relative}
.price-card li::before{content:"·";position:absolute;left:6px;color:var(--gold);font-size:1.2rem;line-height:1}
.price-card .btn{margin-top:26px;background:#fff;color:var(--navy);border-color:#fff}
.price-card .btn:hover{background:var(--gold);border-color:var(--gold);color:#fff}
@media(max-width:900px){.price{grid-template-columns:1fr;gap:30px}}

/* ---------- preguntas ---------- */
.faq{margin-top:34px;border-top:1px solid var(--rule);max-width:820px}
.faq details{border-bottom:1px solid var(--rule)}
.faq summary{
  cursor:pointer;padding:18px 40px 18px 0;position:relative;list-style:none;
  font-family:var(--serif);font-size:1.1rem;color:var(--navy);
}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";position:absolute;right:8px;top:16px;color:var(--gold);font-size:1.3rem;font-family:var(--sans)}
.faq details[open] summary::after{content:"–"}
.faq .a{padding:0 0 20px;color:var(--ink-soft);font-size:.97rem;max-width:70ch}

/* ---------- cita ---------- */
.quote{max-width:760px;margin-top:32px}
.quote blockquote{margin:0;font-family:var(--serif);font-size:1.5rem;line-height:1.4;color:var(--navy)}
.quote .who{margin-top:16px;font-size:.87rem;color:var(--ink-mute)}

/* ---------- llamada final ---------- */
.cta-band{background:var(--navy-3);color:#fff;padding:64px 0}
.cta-band h2{color:#fff}
.cta-band p{color:#AFC0D6;margin-top:16px;max-width:56ch}
.cta-band .row{display:flex;flex-wrap:wrap;gap:14px;margin-top:28px}
.cta-band .btn{background:#fff;color:var(--navy);border-color:#fff}
.cta-band .btn.wa{background:var(--green);border-color:var(--green);color:#fff}

/* ---------- migas ---------- */
.crumbs{font-size:.82rem;color:var(--ink-mute);padding:22px 0 0}
.crumbs a{color:var(--ink-mute);text-decoration:none}
.crumbs a:hover{color:var(--gold)}

/* ---------- artículos ---------- */
.article-head{padding:34px 0 8px;max-width:760px}
.article-head h1{font-size:clamp(2rem,3.6vw,3rem)}
.article-meta{margin-top:18px;font-size:.83rem;color:var(--ink-mute)}
.asiento{overflow-x:auto;margin:6px 0;border:1px solid var(--rule);background:var(--paper)}
table.t{border-collapse:collapse;width:100%;min-width:520px;font-size:.93rem}
table.t caption{text-align:left;padding:12px 16px;font-size:.8rem;letter-spacing:.1em;text-transform:uppercase;color:var(--ink-mute);border-bottom:1px solid var(--rule)}
table.t th,table.t td{padding:9px 16px;border-bottom:1px solid var(--rule-soft);text-align:left}
table.t th{font-weight:600;font-size:.78rem;letter-spacing:.06em;text-transform:uppercase;color:var(--ink-mute)}
table.t td.num{text-align:right;font-variant-numeric:tabular-nums}
table.t tr:last-child td{border-bottom:0}
.callout{border-left:3px solid var(--gold);background:var(--paper);padding:18px 20px;font-size:.96rem;color:var(--ink-soft)}
.callout strong{color:var(--navy)}

/* ---------- pie ---------- */
.site-foot{background:var(--navy);color:#AFC0D6;padding:56px 0 30px;font-size:.9rem}
.foot-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:36px}
.site-foot h4{color:#fff;font-family:var(--sans);font-size:.73rem;letter-spacing:.15em;text-transform:uppercase;font-weight:600;margin-bottom:14px}
.site-foot ul{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:9px}
.site-foot a{color:#AFC0D6;text-decoration:none}
.site-foot a:hover{color:#fff}
.site-foot .about p{color:#93A4BC;max-width:34ch;margin-top:12px}
.foot-base{margin-top:40px;padding-top:20px;border-top:1px solid rgba(255,255,255,.13);display:flex;flex-wrap:wrap;gap:14px 26px;font-size:.83rem;color:#8496AF}
@media(max-width:900px){.foot-grid{grid-template-columns:1fr 1fr;gap:30px}}
@media(max-width:560px){.foot-grid{grid-template-columns:1fr}}

@media (prefers-reduced-motion: reduce){
  html{scroll-behavior:auto}
  *{animation:none!important;transition:none!important}
}

/* ---------- fichas: resumen rápido, cuentas y práctica ---------- */
.chips{display:flex;flex-wrap:wrap;align-items:center;gap:8px;margin-top:22px}
.chips__lab{font-size:.68rem;letter-spacing:.15em;text-transform:uppercase;color:var(--ink-mute);margin-right:4px}
.chip{
  display:inline-block;padding:3px 11px;border:1px solid var(--rule);background:var(--paper);
  font-size:.82rem;font-variant-numeric:tabular-nums;color:var(--navy);letter-spacing:.02em;
}
.rapido{
  margin-top:26px;background:var(--navy);color:#D9E2EF;padding:26px 28px 28px;max-width:760px;
}
.rapido h2{color:#fff;font-size:1.15rem;letter-spacing:-.01em;margin-bottom:14px}
.rapido ol{margin:0;padding-left:0;list-style:none;counter-reset:r;display:flex;flex-direction:column;gap:12px}
.rapido li{position:relative;padding-left:34px;font-size:.97rem;line-height:1.55}
.rapido li::before{
  counter-increment:r;content:counter(r);position:absolute;left:0;top:1px;
  width:22px;height:22px;border:1px solid var(--gold);color:var(--gold);
  display:grid;place-items:center;font-size:.74rem;font-family:var(--serif);
}
.rapido strong{color:#fff}

.practica{
  margin-top:44px;border:1px solid var(--navy);background:var(--paper);padding:26px 28px 8px;max-width:760px;
}
.practica h3{margin-bottom:12px}
.practica > p{color:var(--ink);font-size:.99rem}
.practica details{margin-top:18px;border-top:1px solid var(--rule)}
.practica summary{
  cursor:pointer;list-style:none;padding:16px 0 16px 30px;position:relative;
  font-weight:500;font-size:.94rem;color:var(--navy-2);
}
.practica summary::-webkit-details-marker{display:none}
.practica summary::before{
  content:"▸";position:absolute;left:6px;top:15px;color:var(--gold);font-size:.9rem;
}
.practica details[open] summary::before{content:"▾"}
.practica .sol{padding-bottom:20px}
.practica .sol p{font-size:.95rem;color:var(--ink-soft);margin-bottom:10px}

table.t tfoot td{
  border-top:1px solid var(--navy);border-bottom:0;padding-top:10px;
  font-weight:600;color:var(--navy);font-size:.86rem;
}
table.t tfoot td:first-child{
  font-weight:500;font-size:.72rem;letter-spacing:.1em;text-transform:uppercase;color:var(--ink-mute);
}

/* ---------- enlaces relacionados ---------- */
.relacionado{
  margin-top:40px;max-width:760px;border-top:2px solid var(--navy);padding-top:20px;
}
.relacionado h3{font-size:1.1rem;margin-bottom:14px}
.relacionado ul{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:1fr 1fr;gap:10px 28px}
.relacionado li a{
  display:block;text-decoration:none;color:var(--navy-2);font-size:.95rem;
  padding:9px 0 9px 20px;position:relative;border-bottom:1px solid var(--rule-soft);
}
.relacionado li a::before{content:"→";position:absolute;left:0;color:var(--gold);font-size:.85rem}
.relacionado li a:hover{color:var(--gold)}
@media(max-width:640px){.relacionado ul{grid-template-columns:1fr}}

/* --- enlaces a ejercicios resueltos dentro del temario --- */
.resuelto{margin:6px 0 18px;padding:10px 14px;border-left:3px solid #B78642;
  background:rgba(183,134,66,.07);font-size:15px;line-height:1.55}
.resuelto b{color:#0C1C34}