ASIENTOS CONTABLES 11

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DEFINICIÓN Y ESPECIALIZACIÓN D LA CONTABILIDAD. Sign up to vote on this title

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³ La Contabilidad es un proceso que nos perm recopilar, registrar, analizar e interpretar las diver

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DEFINICIÓN Y ESPECIALIZACIÓN D LA CONTABILIDAD. Sign up to vote on this title

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³ La Contabilidad es un proceso que nos perm recopilar, registrar, analizar e interpretar las diver

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LA CONTABILIDAD: un medio que asegura Useful  Not useful el crecimiento de las empresas y organizacione

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CONCEPTO DE PROCESO CONTAB Sign up to vote on this title

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LA INFORMACION CONTABLE Instrumento

 para la toma Sign de decisiones up to vote on this title  Useful  Not useful que d información contable es útil para cualquiera Readingdecisiones a Preview emitir juicios y You're tomar que gen

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CAMPOS DE APLICACIÓN

 mú La Contabilidad es única en sus principios pero Sign up to vote on this title Useful de Not useful en sus aplicaciones, pudiendohablar algunas c You're Reading a Preview como:

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Contabilidad Gubernamental: emplea  por empresas y organismos del Sign up to vote on this titleestad  Useful  Not useful Ej. Ministerios. You're Reading a Preview

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LA ECUACIÓN CONTABLE FUNDAMENTAL Sign up to vote on this title

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Representación gráfica: ejemplo ACTIVO PASIVO Caja 3.000 Deuda bancaria Edificios 30.000 PATRIMONIO   Equipo de cómputo 750 Capital Socio J.D Sign up to vote on this title Useful

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LAS OPERACIONES ECONÓMICA Sign up to vote on this title

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Son los hechos carácter interno o You're Reading a Preview

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DEL PROCESO CONTABL

 1. IDENTIFICACIÓN 2. up RECOLECCIÓN O Sign to vote on this title DE LAS CAPTURA  Useful  Not usefulDE OPERACIONES INFORMACIÓN You're Reading a Preview

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Recolección o Captura de Informac Sign up to vote on this title

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CLASIFICACIÓN Y REGISTRO DE INFORMACIÓN Sign up to vote on this title

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Clasificación y Registro de la Información Sign up to vote on this title

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 Useful  Not useful Activos

CUENTAS REALESYou're Reading a Preview

 regis Se operaci afecten situació

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Clasificación y Registro de la Información ACTIVOS CAJA

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Clasificación y Registro de la Información

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Clasificación y Registro de la Información CUENTA


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El Asiento Contable Sign up to vote on this title

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De la combinaciónYou're de las convenciones debe y haber Reading a Preview con las cuentas surge el asiento contable.

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Clase o tipo de transacció You're Reading a Preview indicación de código de transacc -

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Resúmenes Intermedios Dejar una memoria histórica deSign lasup to vote on this title operaciones que efectúa una organización  Useful  Not useful

A partir de los


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Resúmenes Intermedios Sign up to vote on this title

LIBROS

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Se llevan para cada una de las cuentas,  Useful  Not useful tanto de balance como de resultado. You're Reading a Previewpara cada cuenta cada Permiten registrar

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Resúmenes Intermedios

Libro Diario Columnario. Se registran las partidas débito ycréd Sign up to vote on this title afectaron una cuenta durante un período,esUseful un libro de movimien  Not useful resumen de movimientos del Libro Diario Columnario se traslada You're Reading a Preview Mayor y Balances.

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 Useful  Not useful Libro Mayor y Balances You're Reading a Preview

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Resúmenes Intermedios Asientos de cierre o de cancelación de cuentasSign deupresultado to vote on this title 

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Como paso previo a la elaboración del los estados financieros se deben ca You're Reading a Preview cuentas de resultado o de ganancias y pérdidas. El procedimiento de cancela

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Resúmenes Intermedios

A las cuentas de resultado que presenten saldo crédito (las de ingresos) se les registro débito por el saldo que presenten al último día del ejercicio (31 de diciem Sign up to vote on this title este procedimiento su saldo queda en cero.  Useful  Not useful Ingresos 

You're Reading a Preview DEBE HABER

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Resúmenes Intermedios Ingresos por ventas

$500.000

Costo de mercancía

$300.000

Gastos de administración $100.000 Utilidad del ejercicio


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You're Reading a Preview $100.000

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FECHA Y

CÓDIGO

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DÉBITO

CRÉ CRÉD

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ASIENTOS CONTABLES 11

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