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Created by

jacqueline montero feliz
jacqueline montero feliz
Dominican Republic

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by jacqueline montero feliz
1

La cuenta Bancos se utiliza para registrar inversiones de la empresa en valores bursátiles como su único origen financiero.

2

La cuenta Caja registra el efectivo disponible en la empresa y su origen surge de la necesidad de controlar el dinero en manos de la empresa.

3

La cuenta Clientes (Cuentas por Cobrar) se usa para registrar ventas a crédito y su origen está en registrar deudores de la empresa.

4

La cuenta Ingresos por Ventas se originó para registrar desembolsos de dinero por préstamos.

5

La cuenta Bancos registra el dinero depositado en instituciones financieras y se origina para distinguir entre efectivo en caja y en banco.

6

La cuenta Inventarios nació para registrar solo las existencias que se venden de inmediato.

7

La cuenta Capital refleja el aporte de los dueños y su origen es la financiación inicial o continua por parte de los propietarios.

8

La cuenta Gastos de Personal registra únicamente ingresos que recibe la empresa por ventas de personal externo.

9

La cuenta Proveedores (Acreedores) registra deudas con proveedores y su origen es la obligación de pagar a terceros por compras a crédito.

 
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