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Partida Doble: Asientos Contables (Nivel Medio)

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Partida Doble: Asientos Contables (Nivel Medio)

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Conceptos clave de contabilidad

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jimmy chacon
jimmy chacon
Costa Rica

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Partida Doble: Asientos Contables (Nivel Medio)
 

Partida Doble: Asientos Contables (Nivel Medio)Online version

Conceptos clave de contabilidad

by jimmy chacon
1

El Haber corresponde al lado izquierdo del asiento para todas las cuentas.

2

Debe es el lado izquierdo del asiento y Haber es el lado derecho.

3

En una compra de útiles por efectivo, el debe es caja y el haber es útiles.

4

La ecuación contable es Activo = Pasivo + Patrimonio.

5

En el ejemplo, la compra de útiles por efectivo implica Debe: útiles y Haber: caja.

6

El debe siempre representa disminución de un activo.

7

Toda operación contable afecta la ecuación contable.

8

La ecuación contable se puede escribir como Activo = Patrimonio + Pasivo.

9

La partida doble significa que siempre hay dos asientos para cada operación.

10

El asiento contable registra una operación económica en los libros contables.

 
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