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Contabilidad agrícola: Verdadero o Falso

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Contabilidad agrícola: Verdadero o Falso

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About this activity

Desafía tu conocimiento contable en el campo.

Created by

Dayana Ramírez
Dayana Ramírez
El Salvador

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Contabilidad agrícola: Verdadero o Falso
 

Contabilidad agrícola: Verdadero o FalsoOnline version

Desafía tu conocimiento contable en el campo.

by Dayana Ramírez
1

Las subvenciones recibidas nunca deben registrarse como ingresos ni reducir costos; se contabilizan como simple aumento de caja.

2

Se registran ingresos por ventas y costos de ventas en el estado de resultados de la campaña agrícola.

3

La valoración de inventarios agrícolas solo se realiza por costo, nunca por valor neto realizable.

4

El método LIFO está obligado en todas las empresas agrícolas.

5

Los inventarios de cosechas se valoran al menor entre costo y valor neto realizable al cierre del periodo.

6

El costeo por absorción puede incluir costos indirectos de fabricación asignados a los productos.

7

La producción en campo siempre se registra como gasto en el periodo de siembra, sin inventarios.

8

La depreciación de la maquinaria agrícola se registra como gasto y reduce el valor en libros del activo.

9

Todos los costos de transporte se contabilizan como gasto de ventas, sin asignar a los inventarios.

10

En contabilidad agrícola, los costos de producción incluyen insumos, mano de obra y depreciación de maquinaria.

 
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