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Map Quiz
Map Quiz

Registros en el Libro Diario

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Registros en el Libro Diario

Map Quiz

(11)
¿Donde se ubican los distintos elementos que conforman un asiento contable en el Libro Diario?

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About Map Quiz
contabilidad basica
contabilidad inicial
487 times made

Created by

Felipe Roberto Mangani
Felipe Roberto Mangani
Argentina

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Registros en el Libro DiarioOnline version

¿Donde se ubican los distintos elementos que conforman un asiento contable en el Libro Diario?

by Felipe Roberto Mangani
1 Mes y año correspondientes a las operaciones que se registran en esa página del Libro Diario. 2 Línea de apertura del asiento que se traza sobre el renglón. 3 Número de asiento o fecha de la operación a registrar. 4 En caso de anotar en C el número de asiento, se coloca aquí la fecha de la operación. 5 Cuenta o cuentas deudoras, comenzando a escribir sobre el margen izquierdo. 6 Partida o importe correspondiente a cada cuenta deudora registrada. 7 Cuenta o cuentas acreedoras. 8 Partida o importe correspondiente a cada cuenta acreedora registrada. 9 Leyenda. Breve explicación de la operación registrada. 10 Línea de cierre del asiento, trazada sobre el renglón siguiente al último escrito. 11 Columna reservada para colocar el número de folio, que le corresponde a cada cuenta debitada, en el Libro Mayor. 12 Columna reservada para colocar el número de folio, que le corresponde a cada cuenta acreditada, en el Libro Mayor.
 
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