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Sistemas Contables: Quizzes

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Sistemas Contables: Quizzes

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Conceptos clave de sistemas contables

Created by

Juan Concepción
Juan Concepción
Panama

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Sistemas Contables: Quizzes
 

Sistemas Contables: QuizzesOnline version

Conceptos clave de sistemas contables

by Juan Concepción
1

¿Qué es un sistema contable en una empresa?

2

¿Cuál de los siguientes describe mejor el libro diario?

3

¿Qué función cumple el libro mayor?

4

¿Qué es un balance de comprobación?

5

¿Qué caracteriza a un sistema contable informatizado?

6

¿Qué es un ERP en contabilidad?

7

¿Qué implica el ciclo contable básico?

8

¿Qué son los controles internos contables?

9

¿Qué describe mejor un sistema de cuentas por cobrar?

10

¿Qué función cumple la conciliación bancaria en un sistema contable?

Explicación

Un sistema contable integra registro, clasificación y reporte de operaciones.

El libro diario registra cada transacción con cargos y abonos.

El libro mayor agrupa por cuenta y muestra saldos.

Sirve para comprobar que débitos igualan créditos en el libro mayor.

La informática acelera procesos con bases de datos y software contable.

ERP integra contabilidad, compras, ventas, inventarios, etc.

El ciclo contable abarca desde el registro hasta la generación de informes.

Controles internos reducen riesgos y errores en la información financiera.

Se enfoca en los montos que la empresa aún debe cobrar a clientes.

La conciliación bancaria alinea libros con el extracto bancario.

 
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