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Dominio de la Partida Doble

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Desafía tu teoría de la partida doble y cuentas.

Created by

MaetaLupis
MaetaLupis
Mexico

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Dominio de la Partida Doble
 

Dominio de la Partida DobleOnline version

Desafía tu teoría de la partida doble y cuentas.

by MaetaLupis
1

En contabilidad, las cuentas se clasifican por su naturaleza en deudoras o acreedoras.

2

El pasivo, el patrimonio o capital y los ingresos suelen presentar saldo acreedor.

3

El capital se clasifica como una cuenta de gasto.

4

Es posible registrar una transacción en una sola cuenta si solo afecta al activo.

5

Las cuentas de gasto pueden presentar saldo acreedor en condiciones normales.

6

La partida doble exige que cada movimiento contable afecte al menos dos cuentas.

7

La naturaleza de una cuenta determina si aumenta con un cargo o con un abono.

8

El saldo de una cuenta de pasivo aumenta con un débito (de lado del DEBE).

9

El activo y el gasto suelen presentar saldo deudor.

10

El padre de la contabilidad es Isaac Asimov

 
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