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Ciclo Contable y Principios GAAP (ES)

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Ciclo Contable y Principios GAAP (ES)

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About this activity

Quiz sobre ciclo contable y fundamentos

Created by

merelyn De La Cruz
merelyn De La Cruz
Dominican Republic

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Ciclo Contable y Principios GAAP (ES)
 

Ciclo Contable y Principios GAAP (ES)Online version

Quiz sobre ciclo contable y fundamentos

by merelyn De La Cruz
1

¿Qué describe el ciclo contable?

2

¿Qué es el Balance de Situación inicial?

3

¿Qué son los asientos de apertura?

4

¿Qué contiene el libro mayor?

5

¿Qué es el Balance de Comprobación?

6

¿Qué son los asientos de cierre?

7

¿Qué es el Balance de Situación final?

8

¿Qué son los principios contables?

9

Origen de la expresión generalmente aceptado

10

¿Qué abarca ITBIS en la legislación?

Explicación

El ciclo abarca registrar, clasificar, ajustar, cerrar y presentar estados.

Muestra saldos disponibles al comienzo del periodo.

Se registran las cuentas y saldos al inicio.

Consolida los movimientos por cada cuenta.

Permite verificar que débitos igualen a créditos.

Se cierran cuentas de ingresos y gastos para determinar utilidad.

Muestra la situación financiera al terminar el periodo.

Son normas que aseguran consistencia y comparabilidad.

GAAP nació en Estados Unidos como estándar contable.

Es un impuesto al valor agregado aplicado a ventas.

 
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