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Ciclo Contable: Repaso Básico

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Ciclo Contable: Repaso Básico

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About this activity

Preguntas clave sobre el ciclo contable.

Created by

Johnny Melo Feliz
Johnny Melo Feliz
Dominican Republic

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Ciclo Contable: Repaso Básico
 

Ciclo Contable: Repaso BásicoOnline version

Preguntas clave sobre el ciclo contable.

by Johnny Melo Feliz
1

¿Qué documento inicia el ciclo contable generalmente en una empresa?

2

Para registrar ventas a crédito, ¿qué debe y qué debe ir a haber?

3

¿Qué estado financiero se conoce también como balance general?

4

¿Qué proceso implica ajustar cuentas antes de cerrar el periodo?

5

¿Qué documento verifica que el libro mayor y el diario coinciden?

6

¿Qué cierre se realiza al final del periodo para cuentas de ingresos y gastos?

7

¿Cómo se define el ciclo contable?

8

¿Qué muestra el estado de cambios en el patrimonio?

9

¿Qué herramienta ayuda a detectar errores tras el cierre?

10

¿Qué se revisa en la conciliación bancaria?

Explicación

Las facturas y recibos son los documentos fuente que inician el registro de transacciones.

Las ventas a crédito aumentan cuentas por cobrar y ventas, no caja directamente.

El balance general resume activos, pasivos y patrimonio en una fecha.

Los asientos de ajuste corrigen y actualizan saldos antes del cierre.

El balance de comprobación verifica la igualdad de débitos y créditos.

Se cierran cuentas de ingresos y gastos para determinar la utilidad o pérdida.

Incluye registro, clasificación, resumen y cierre de transacciones.

Muestra cómo cambia el patrimonio entre periodos.

Sirve para detectar desviaciones entre débitos y créditos.

Se comparan saldos bancarios con registros contables para detectar diferencias.

 
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