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Ciclo contable, principios y ITBIS

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Ciclo contable, principios y ITBIS

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Ciclo contable, principios contables e ITBIS

Created by

Yadira Lara
Yadira Lara
Dominican Republic

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Ciclo contable, principios y ITBIS
 

Ciclo contable, principios y ITBISOnline version

Ciclo contable, principios contables e ITBIS

by Yadira Lara
1

En ITBIS, existen libros de inversión regulados por la normativa correspondiente.

2

El ITBIS tiene libros obligatorios según la legislación vigente.

3

La base legal de los principios contables no existe en la legislación.

4

Existe una diferencia entre el ciclo contable y el ciclo de principios contables: el primero se centra en registros y cierre, el segundo en normas y fundamentos.

5

El ciclo contable no requiere asientos de cierre.

6

El ciclo contable comienza con el balance de situación inicial y termina con el balance de situación final.

7

Los libros obligatorios del ITBIS son opcionales para las pymes.

8

Los asientos de apertura se registran al final del periodo.

9

En ITBIS, los libros de inversión son opcionales.

10

Los asientos de apertura registran las operaciones iniciales y el saldo de inicio del periodo.

 
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