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Quiz: Libro diario y asientos contables

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Quiz: Libro diario y asientos contables

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About this activity

Conceptos clave

Created by

Ana Quirque
Ana Quirque
Uruguay

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Quiz: Libro diario y asientos contables
 

Quiz: Libro diario y asientos contablesOnline version

Conceptos clave

by Ana Quirque
1

¿Qué es el libro diario en contabilidad?

2

¿Qué es un asiento contable?

3

¿Qué caracteriza a un asiento contable en términos de doble entrada?

4

Relación entre libro diario y libro mayor?

5

Qué información debe contener un asiento contable?

6

Qué describe el concepto en un asiento contable?

Explicación

El libro diario registra cada operación en orden temporal, con su fecha y detalles.

El asiento traduce cada operación en débitos y créditos en el diario.

La contabilidad de partida doble exige dos impactos: debe y haber.

Cada asiento diario se acumula en las cuentas del libro mayor.

Un asiento completo incluye fecha, cuentas, importes en debe y haber, y un concepto.

El concepto especifica qué operación representa el asiento.

 
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