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MF0979_2 TEMA3

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MF0979_2 TEMA3

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MF0979_2 TEMA3

Created by

Paula Bosch Sotillo
Paula Bosch Sotillo
Spain

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MF0979_2 TEMA3
 

MF0979_2 TEMA3Online version

MF0979_2 TEMA3

by Paula Bosch Sotillo
1

El Libro Diario es un libro obligatorio donde se registran todas las operaciones de la empresa de forma cronológica.

2

En el balance de comprobación, la suma del Debe y el Haber siempre deben ser diferentes para verificar que no hay errores.

3

El PGC-pymes se aprobó en el año 2007 y entró en vigor el 1 de enero de 2008.

4

Un asiento simple es aquel en el que intervienen dos o más cuentas deudoras y dos o más cuentas acreedoras.

5

El principio de devengo establece que los gastos e ingresos deben registrarse cuando se cobran o pagan, no cuando ocurren.

6

Las cuentas anuales deben elaborarse con una periodicidad mínima trimestral según el PGC-pymes.

7

La cuenta (600) Compras de mercaderías recoge las compras que realiza la empresa de elementos del subgrupo 30.

8

El Libro Mayor es un libro obligatorio según el Código de Comercio.

9

Las empresas están obligadas a conservar de forma ordenada los libros y toda la documentación de su negocio durante seis años a partir del último asiento realizado.

10

El patrimonio neto incluye las aportaciones realizadas por los socios o propietarios en el momento de su constitución o en otros posteriores, así como los resultados acumulados.

 
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