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Conceptos básicos de contabilidad

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Conceptos básicos de contabilidad

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About this activity

Conceptos esenciales de contabilidad

Created by

Angelica Guadalupe Ramos Martinez
Angelica Guadalupe Ramos Martinez
Mexico

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Conceptos básicos de contabilidad
 

Conceptos básicos de contabilidadOnline version

Conceptos esenciales de contabilidad

by Angelica Guadalupe Ramos Martinez
1

¿Qué es un activo en contabilidad?

2

¿Qué representa un pasivo?

3

¿Qué es el patrimonio en contabilidad?

4

Diferencia entre activo y pasivo?

5

¿Qué define el concepto de ingreso?

6

¿Qué son los gastos?

7

¿Qué es el libro Diario?

8

¿Qué es el balance general?

9

¿Qué significa patrimonio neto?

10

¿Qué es la contabilidad de principios?

Explicación

Un activo son recursos controlados por la empresa que se esperan generar beneficios.

Los pasivos son deudas y obligaciones pendientes con terceros.

El patrimonio abarca el capital propio y las ganancias retenidas.

Activo = lo que la empresa posee; pasivo = deudas y obligaciones.

Los ingresos son recursos que ingresan por ventas o servicios prestados.

Los gastos reflejan consumo o pérdida de recursos para generar ingresos.

El libro diario registra cada transacción con cargos y abonos.

El balance muestra la situación financiera en un momento específico.

Patrimonio neto = activos - pasivos.

Los principios contables guían el registro y la presentación de la información.

 
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