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Quiz de Contabilidad

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Quiz de Contabilidad

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About this activity

Conoce el proceso contable y estados financieros

Created by

jazmin delgado
jazmin delgado
Uruguay

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Quiz de Contabilidad
 

Quiz de ContabilidadOnline version

Conoce el proceso contable y estados financieros

by jazmin delgado
1

Qué cubre el PROCESO CONTABLE según la guía mostrada?

2

Qué son los Estados Financieros en el contexto de la presentación?

3

Qué son los Asientos de cierre de libros?

4

Qué implica la reapertura de libros?

5

Qué representa el saldo en MAYORES?

6

Qué distingue ACTIVO CORRIENTE del ACTIVO NO CORRIENTE?

7

Qué idea transmite PASIVO en el balance?

8

Qué comprenden el PATRIMONIO en el balance?

9

Qué se define en el formato básico del ER (Estado de Resultado)?

10

Qué tema clave se repasa al cierre y reapertura de libros?

Explicación

El proceso contable abarca desde comprobantes, asientos, ajustes hasta los estados financieros y su reapertura.

Los estados financieros incluyen el balance, estado de resultados y otros informes relevantes.

Los asientos de cierre trasladan resultados al patrimonio y cierran cuentas de resultados.

La reapertura prepara el libro para el nuevo periodo económico.

Los mayores agrupan débitos y créditos de cada cuenta para obtener saldos.

Activo corriente se realiza en menos de un año; no corriente, en más de un año.

El pasivo agrupa deudas y obligaciones de pago frente a terceros.

Patrimonio refleja el valor residual tras restar pasivos a activos.

El ER incluye ventas, Costo de ventas, y resultados operativos y netos.

El cierre y reapertura integran ajustes, asientos de resultados y apertura para el nuevo ejercicio.

 
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