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Conceptos Contables

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G. Classroom M. Teams
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Conceptos Contables

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About this activity

Descubre conceptos para clasificar.

Created by

RC Alianza
RC Alianza
Costa Rica

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Conceptos Contables
 

Conceptos ContablesOnline version

Descubre conceptos para clasificar.

by RC Alianza
1

Conjunto de bienes de valor que una empresa espera convertir en beneficio.

Pistas

Ejemplos: caja, maquinaria, patentes

Puede ser tangible o intangible

Se registra en el balance general

2

Es una obligación que la empresa deberá pagar en el futuro.

Pistas

Ejemplos: deudas con proveedores, préstamos, impuestos por pagar.

Se opone al activo en el balance.

Se registra en el balance de la empresa.

3

Es la aportación inicial de los socios que da origen al negocio.

Pistas

Puede aumentar con nuevas aportaciones o mediante ampliaciones de capital.

Forma parte del patrimonio y aparece en el balance como una cuenta de capital.

Origen del dinero que funda la empresa.

4

Se recibe antes de entregar el servicio o el bien.

Pistas

Nace por recibir dinero por adelantado.

Se convierte en ingreso cuando se entrega el servicio o se realiza la venta.

Se registra como un pasivo hasta que se presta lo acordado.

Suma en el debe

 
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