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MF0981_2 TEMA 2

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MF0981_2 TEMA 2

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MF0981_2 TEMA 2

Created by

Paula Bosch Sotillo
Paula Bosch Sotillo
Spain

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MF0981_2 TEMA 2
 

MF0981_2 TEMA 2Online version

MF0981_2 TEMA 2

by Paula Bosch Sotillo
1

La ecuación fundamental del patrimonio es: Activo = Pasivo + Patrimonio neto

2

Las cuentas de Activo aumentan por el Haber y disminuyen por el Debe

3

Cuando una empresa vende mercaderías, solo afecta a una cuenta contable

4

El saldo de una cuenta es deudor cuando la suma del Debe es mayor que la suma del Haber

5

Las cuentas de gestión aparecen en el balance de situación al final del ejercicio económico

6

Según el método de la partida doble, la suma de las cantidades anotadas en el Debe debe ser igual a la suma anotadas en el Haber

7

Las cuentas de Pasivo y Patrimonio neto disminuyen en el Debe y aumentan en el Haber

8

Una factura sirve como justificante de cualquier operación contable, incluyendo los pagos de sueldos

9

El grupo 3 del PGC-pymes está destinado a la contabilización de existencias como mercaderías, materias primas y productos terminados

10

Cuando una cuenta tiene saldo cero, significa que la suma del Debe es igual a la suma del Haber

 
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