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Esta actividad es un pequeño inicio para explicarles a los estudiantes como se construye un estado financiero.

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Costa Rica

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Ejercicios contables básicos
 

Ejercicios contables básicosOnline version

Esta actividad es un pequeño inicio para explicarles a los estudiantes como se construye un estado financiero.

by Henry Ureña Jiménez
1

La empresa compra papelería por ₡15 000 y paga en efectivo. 👉 Pregunta: ¿Debe registrarse en el “Debe” la cuenta “Papelería y útiles”?

2

Se vende mercancía por ₡25 000 a crédito. 👉 Pregunta: ¿Debe registrarse en el “Haber” la cuenta “Clientes”?

3

El dueño deposita ₡50 000 en la cuenta bancaria de la empresa. 👉 Pregunta: ¿Se carga la cuenta “Banco”?

4

El propietario retira ₡10 000 para uso personal. 👉 Pregunta: ¿Debe abonarse en “Capital”?

5

Se paga el recibo de electricidad por ₡8 000 en efectivo. 👉 Pregunta: ¿Debe cargarse la cuenta “Gastos de electricidad”?

6

Se cobra a un cliente ₡20 000 en efectivo. 👉 Pregunta: ¿Debe abonarse la cuenta “Clientes”?

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