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Quiz de Contabilidad

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Quiz de Contabilidad

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About this activity

Conocimientos contables básicos

Created by

Brayan Pineda
Brayan Pineda
Colombia

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Quiz de Contabilidad
 

Quiz de ContabilidadOnline version

Conocimientos contables básicos

by Brayan Pineda
1

¿Qué representa el activo en el balance general?

2

¿Qué es el pasivo?

3

¿Qué es el patrimonio?

4

¿Qué significa la ecuación contable básica?

5

¿Qué es una cuenta de mayor?

6

¿Qué es un asiento contable?

7

¿Qué indica la depreciación?

8

¿Qué son los ingresos?

9

¿Qué son los gastos?

10

¿Qué es el libro diario?

Explicación

El activo agrupa recursos con beneficios futuros y derechos de cobro de la empresa.

El pasivo refleja deudas y obligaciones que la empresa debe pagar.

El patrimonio comprende el capital, reservas y resultados retenidos.

La ecuación muestra que lo que posee la empresa proviene de deudas o aportes.

El libro mayor acumula movimientos de cada cuenta individual.

Un asiento usa al menos dos cuentas, con débitos y créditos iguales.

La depreciación distribuye el costo de un activo a lo largo de su vida útil.

Los ingresos aumentan el patrimonio neto cuando se obtienen.

Los gastos reducen el patrimonio y reflejan consumo de recursos.

En el libro diario se registran las operaciones en orden de ocurrencia.

 
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