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Control de cuentas por cobrar e ingresos

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Control de cuentas por cobrar e ingresos

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About this activity

Quiz sobre procedimientos contables internos

Created by

Yesenia Montero
Yesenia Montero
Dominican Republic

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Control de cuentas por cobrar e ingresos
 

Control de cuentas por cobrar e ingresosOnline version

Quiz sobre procedimientos contables internos

by Yesenia Montero
1

¿Qué documento inicia el registro en el libro auxiliar de cuentas por cobrar?

2

¿Cuál es la finalidad de conciliar saldos de cuentas por cobrar?

3

¿Qué muestra una política de reconocimiento de ingresos?

4

Al recibir un pago, ¿qué se debe registrar?

5

Una medida de control para ingresos?

6

¿Qué informe facilita el seguimiento de cobranzas?

7

Ante factura duplicada, ¿qué procede?

8

¿Qué principio ayuda a evitar errores en ingresos?

9

Descuento por pronto pago, ¿qué registro corresponde?

10

Baja de ingreso por devolución, ¿qué documento respalda?

Explicación

La factura o recibo de venta es el documento que origina el registro del crédito.

La conciliación verifica que saldos coincidan con registros y cobros.

Define cuándo y cómo se reconocen los ingresos contabilmente.

El pago debe reflejarse en el libro auxiliar y disminuir la cuenta por cobrar.

Separar funciones reduce riesgos de fraude y errores.

Este listado muestra vencimientos y montos pendientes.

Debe corregirse para evitar doble registro.

Controles y separación de funciones reducen errores.

El descuento debe reflejarse en el libro auxiliar correspondiente.

La nota de crédito documenta la devolución y reducción de ingresos.

 
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