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Desafío de Contabilidad en ESS

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Desafío de Contabilidad en ESS

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Reta tu conocimiento en los fundamentos de contabilidad en economía social

Created by

Roger Chamba Gonzalez
Roger Chamba Gonzalez
Ecuador

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Desafío de Contabilidad en ESS
 

Desafío de Contabilidad en ESSOnline version

Reta tu conocimiento en los fundamentos de contabilidad en economía social

by Roger Chamba Gonzalez
1

El término CUC significa Catálogo Único de Cuentas

2

El balance general presenta activos, pasivos y patrimonio en una fecha específica.

3

El Código Orgánico Monetario y Financiero define el esquema del CUC

4

El principio de devengo reconoce ingresos y gastos cuando se devengan, no cuando se cobran o pagan.

5

La estructura del CUC incluye únicamente cuenta y subcuenta

6

El balance de resultados presenta provisiones, patrimonio en una fecha específica.

7

La contabilidad nos ayuda en interpretar y asesorar para aportar en el proceso de la toma de decisiones

8

La cuenta de resultados resume ingresos y gastos durante un periodo.

9

Todas las organizaciones de economía social deben presentar sus estados financieros al 31 de diciembre de cada año

10

Los libros diarios, mayores y auxiliares, registros, documentos y demás evidencias del registro contable, serán conservados por el tiempo mínimo de 3 años

 
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