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Fundamentos de la Contabilidad

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Fundamentos de la Contabilidad

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About this activity

Conceptos básicos contables

Created by

Samuel Portilla
Samuel Portilla
Mexico

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Fundamentos de la Contabilidad
 

Fundamentos de la ContabilidadOnline version

Conceptos básicos contables

by Samuel Portilla
1

La contabilidad registra operaciones financieras de una empresa.

2

Los activos incluyen elementos como efectivo, cuentas por cobrar e inventarios.

3

Los gastos se registran solo al momento de pagar, no al reconocimiento.

4

El costo de ventas no se registra en el estado de resultados.

5

La ecuación contable básica es Activo = Pasivo + Ingreso.

6

Los inventarios se clasifican como pasivos.

7

El principio de devengo implica reconocer ingresos y gastos cuando ocurren, no cuando se cobran o pagan.

8

El estado de resultados muestra la posición financiera en un momento del tiempo.

9

La ecuación contable básica es Activo = Pasivo + Patrimonio.

10

Los estados financieros principales son el balance general, el estado de resultados y el estado de flujos de efectivo.

 
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