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Conceptos básicos de contabilidad

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Conceptos básicos de contabilidad

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About this activity

Conceptos clave de contabilidad

Created by

Gerald Doncon Garcia
Gerald Doncon Garcia
Dominican Republic

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Conceptos básicos de contabilidad
 

Conceptos básicos de contabilidadOnline version

Conceptos clave de contabilidad

by Gerald Doncon Garcia
1

Las cuentas se organizan en el plan de cuentas según su naturaleza y función.

2

El activo se clasifica como pasivo en el balance.

3

El costo de ventas se registra como un activo.

4

El balance general solo muestra ingresos y gastos.

5

La contabilidad registra las operaciones financieras de una empresa.

6

El patrimonio es un pasivo de la empresa.

7

El balance general presenta activos, pasivos y patrimonio.

8

Un activo es un recurso controlado por la empresa con beneficios futuros.

9

El ingreso se registra solo cuando se cobra en efectivo.

10

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

11

El libro diario registra las transacciones en orden cronológico.

12

Un activo circulante no se espera convertir en efectivo en el corto plazo.

13

Las cuentas de resultados muestran ingresos y gastos del periodo.

14

El patrimonio aumenta cuando se reparte dividendos.

15

El pasivo incluye las obligaciones de pago con terceros.

16

El patrimonio es la diferencia entre activos y pasivos.

17

El pasivo es el conjunto de bienes de la empresa.

18

El activo representa bienes y derechos de una empresa.

19

Las cuentas de balance muestran el resultado del periodo.

20

Los gastos se registran como ingresos en el libro diario.

 
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