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Crossword Puzzle
Crossword Puzzle

Crucigrama PUC (Decreto 2650/1993)

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Crucigrama PUC (Decreto 2650/1993)
 

Crossword Puzzle

Crucigrama PUC (Decreto 2650/1993)Online version

Conceptos clave del Plan Único de Cuentas

by Paula Lizarazo
1

Conjunto normativo que establece las cuentas contables para entes económicos.

2

Nivel superior del plan que agrupa cuentas afines.

3

Conjunto de cuentas de una misma familia dentro de una clase.

4

Concepto contable que registra movimientos y saldos.

5

Nivel de codificación de seis dígitos que permite desglosar la cuenta principal para un control más específico de los hechos económicos

6

El nivel de detalle más profundo (mínimo 7 u 8 dígitos) que no está taxativamente en el decreto, sino que el ente económico crea según sus necesidades de control interno.

7

La relación exhaustiva y codificada de los nombres de las cuentas que el ente económico debe aplicar obligatoriamente para la uniformidad de sus libros.

8

Sistema jerárquico y numérico compuesto por niveles (clase, grupo, cuenta, subcuenta) que organiza el registro de las operaciones de manera lógica y sucesiva

9

El registro contable individual donde se aplica la codificación del catálogo.

10

Proceso mediante el cual el catálogo de cuentas permite que la información contable sea comparable, clara y confiable entre diferentes entes económicos del mismo sector.

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