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Manejo contable: 10 preguntas básicas

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Manejo contable: 10 preguntas básicas

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About this activity

Ciclo contable esencial

Created by

Mtra. Aime Lembo Herrera
Mtra. Aime Lembo Herrera
Mexico

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Manejo contable: 10 preguntas básicas
 

Manejo contable: 10 preguntas básicasOnline version

Ciclo contable esencial

by Mtra. Aime Lembo Herrera
1

¿Qué etapas comprende el ciclo contable básico?

2

¿Qué documento inicia el registro de una transacción?

3

¿Qué es el libro mayor?

4

¿Qué representa un saldo deudor en una cuenta de activo?

5

¿Qué tipo de cuenta es habitual usar para registrar ingresos?

6

¿Cuál es el objetivo del cierre contable?

7

¿Qué es la conciliación bancaria?

8

¿Qué función cumple el principio de devengo?

9

¿Qué es el flujo de caja?

10

¿Qué es un asiento contable?

Explicación

El ciclo inicia con el registro, luego la clasificación y termina en la generación de informes financieros.

El registro se basa en el documento fuente que prueba la transacción.

El libro mayor agrupa todas las partidas por cuenta para obtener saldos.

En activos, un saldo deudor suele indicar mayor valor o incremento.

Las ventas se registran en cuentas de ingresos para reflejar ingreso.

El cierre traslada resultados a patrimonio y prepara saldos para el periodo siguiente.

Se compara el libro mayor con el extracto del banco para detectar diferencias.

El devengo reconoce efectos económicos en el periodo en que ocurren.

Muestra cómo se maneja el efectivo en operaciones, inversiones y financiamiento.

Un asiento registra débitos y créditos que mantengan la ecuación contable.

 
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