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ELEMENTOS DEL SISTEMA CONTABLE

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Vamos a repasar las distintas teorias contables

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ELEMENTOS DEL SISTEMA CONTABLE
 

ELEMENTOS DEL SISTEMA CONTABLEOnline version

Vamos a repasar las distintas teorias contables

by Candela Trinidad Caceres
1

El sistema contable solo utiliza el método de la partida doble para dejar Registradas las operaciones en los libros de comercio.

2

Quien recibe es deudor y quien entrega es acreedor

3

No es necesario que todo valor que entra debe ser equivalente al que sale

4

Las ganancias siempre de debitan

5

Las cuentas de pérdida tienen el mismo movimiento que las cuentas de activo

6

Las cuentas patrimoniales tienen el mismo movimiento, aumentan en el Debe y disminuyen en el Haber

7

La Teoría de Débitos y Créditos nos dice que cada operación se registrá en una sola parte, ya sea en el Debe o en Haber

8

Las cuentas del pasivo se acreditan cuando aumetan

9

La Ecuación Dinámica Positiva es la base de la teoria de débitos y créditos

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