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Balanzas: partes y elaboración

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Balanzas: partes y elaboración

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About this activity

Conceptos clave de la balanza contable

Created by

CONTABILIDAD CEO74
CONTABILIDAD CEO74
Mexico

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Balanzas: partes y elaboración
 

Balanzas: partes y elaboraciónOnline version

Conceptos clave de la balanza contable

by CONTABILIDAD CEO74
A
B
C
D
E
G
H
M
N
O
P
S
T

Empieza por A

Conjunto de recursos de la empresa que se presentan al inicio del registro de cuentas para organizar movimientos y saldos.

Empieza por B

Documento que resume cuentas y saldos para verificar que debe y haber coinciden, siguiendo el principio de partida doble.

Empieza por C

Concepto dentro del catálogo que agrupa transacciones y saldos de una actividad específica.

Empieza por D

Columna que registra los movimientos que aumentan las deudas u obligaciones de las cuentas.

Empieza por E

Sección inicial del formato que indica la entidad, el tipo de balanza y el periodo.

Empieza por G

Concepto de gasto incluido en el registro para reflejar salidas de recursos.

Empieza por H

Columna que registra los movimientos que aumentan los créditos u obligaciones a pagar.

Empieza por M

Total de cargos y abonos que afectan una cuenta durante el periodo.

Empieza por N

Característica de una cuenta que determina si su saldo es deudor o acreedor.

Empieza por O

Ordenamiento de las cuentas siguiendo la secuencia del catálogo para facilitar cierre y lectura.

Empieza por P

Intervalo de tiempo definido para el registro de las transacciones en la balanza.

Empieza por S

Resultado de restar movimientos deudores y acreedores de una cuenta al cierre del periodo.

Empieza por T

Suma de los montos de debe o haber para comprobar que se igualan.

 
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