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Ciclos contables y ITBIS: Verdaderos vs Falsos

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Conceptos clave de contabilidad y ITBIS

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Dominican Republic

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Ciclos contables y ITBIS: Verdaderos vs Falsos
 

Ciclos contables y ITBIS: Verdaderos vs FalsosOnline version

Conceptos clave de contabilidad y ITBIS

by Elva Ferreras
1

La balanza de comprobación se elabora a partir de las cuentas del libro mayor al cierre de un periodo.

2

ITBIS no tiene libros obligatorios según la legislación vigente.

3

La balanza de situación inicial se utiliza para registrar el estado de las cuentas al inicio del periodo.

4

El libro mayor registra exclusivamente movimientos de ventas.

5

ITBIS tiene libros obligatorios y base legal en la legislación correspondiente.

6

Las operaciones económicas de la empresa se registran primero en el libro mayor

7

El ciclo contable comprende las fases desde la apertura hasta el cierre de los libros.

8

¿La balanza de comprobación sirve para verificar que los débitos y créditos estén equilibrados?

9

¿La tasa general del ITBIS en República Dominicana es 17%?

10

¿Los asientos de apertura se realizan al final del período contable?

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