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Teoría de la Partida Doble

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About this activity

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Created by

Arturo Galicia
Arturo Galicia
Mexico

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Teoría de la Partida Doble
 

Teoría de la Partida DobleOnline version

Refuerza tus conocimientos con este increíble sí o no

by Arturo Galicia
1

La columna Debe se ubica a la izquierda y registra los aumentos de un activo.

2

El Haber siempre se coloca a la izquierda de la “T”.

3

Para aumentar un pasivo, registras un abono.

4

En cuentas de gasto, un cargo (Debe) disminuye el saldo de la cuenta.

5

La partida doble exige que todo cargo tenga un abono de igual monto para mantener el equilibrio.

6

Para disminuir un ingreso, se anota un abono.

7

Un cargo (Debe) puede representar tanto un aumento como una disminución, según la cuenta.

8

Si compras materia prima en efectivo, el “cargo” es el efectivo que entregas.

 
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