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Balance Inicial y Diario General

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Balance Inicial y Diario General

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About this activity

Prueba tus conocimientos contables básicas.

Created by

ASHLLY ROCIO MORA VILLOTA
ASHLLY ROCIO MORA VILLOTA
Ecuador

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Balance Inicial y Diario General
 

Balance Inicial y Diario GeneralOnline version

Prueba tus conocimientos contables básicas.

by ASHLLY ROCIO MORA VILLOTA
1

El asiento de apertura registra el saldo inicial de cada cuenta, incluyendo activos, pasivos y patrimonio.

2

El debe y el haber nunca deben coincidir en un asiento contable.

3

El debe y el haber deben cuadrar en el asiento de apertura.

4

El balance inicial representa la situación patrimonial de la empresa al inicio de sus operaciones.

5

El balance inicial se genera al finalizar el ejercicio y no al inicio.

6

El balance inicial debe mostrar un superávit de pasivos respecto al activo de forma permanente.

7

En el diario general se registran las operaciones en orden cronológico con cargo y abono.

8

El balance inicial se utiliza para comparar el crecimiento de la empresa en periodos posteriores.

9

El asiento de apertura solo registra entradas de efectivo y no otros activos.

10

En el diario general se registran solo ingresos y gastos, no movimientos de activos.

 
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