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About this activity

PROCESO CONTABLE
ESTADOS FINANCIEROS
ASIENTOS DE CIERRE
Y REAPERTURA

Created by

Uruguay

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PROCESO CONTABLE ESTADOS FINANCIEROS ASIENTOS DE CIERRE Y REAPERTURA

by Steff Mxj
1

Después de registrar los asientos contables, los movimientos se pasan a los mayores

2

Si los créditos son mayores que los débitos, el saldo es deudor

3

El activo corriente incluye bienes que se transforman en dinero en más de un año

4

Las disponibilidades forman parte del activo corriente

5

Los inventarios siempre son parte del activo no corriente

6

Las deudas con UTE u OSE no forman parte del pasivo

7

El patrimonio es la diferencia entre activo y pasivo.

8

El capital social forma parte del patrimonio

9

El resultado neto se calcula antes de restar los impuestos

10

Los asientos de cierre se hacen al comienzo del ejercicio.

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