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Balance de Sumas y Saldos

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Balance de Sumas y Saldos

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Balance de sumas y saldos

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Paraguay

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Balance de Sumas y Saldos
 

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Balance de Sumas y SaldosOnline version

Balance de sumas y saldos

by Ivan Rojas
1

El Balance de Sumas y Saldos ( o Balance de Comprobación ) es un documento contable que reúne todas las cuentas del Libro

2

Su objetivo principal es que no existan errores ni de transcripción en el pase del Libro al .

3

Estructura Estándar
Se compone de un encabezado y columnas principales

4

? Encabezado : Nombre de la empresa , título del documento y fecha de emisión .
? Cuentas : Código ( opcional ) y nombre de la cuenta contable .
? Sumas : Dos columnas para los totales del Debe y del Haber .
? Saldos : Dos columnas para clasificar el resultado neto como Deudor o Acreedor .
Pasos para su Elaboración
1 . Sumar el Mayor : Obtener el total de débitos y créditos de cada cuenta en el Libro Mayor .
2 . Trasladar Datos : Copiar los nombres de las cuentas y sus totales a las columnas de " Sumas " .
3 . Calcular : Restar el Debe y el Haber de cada cuenta .
oSi Debe > Haber = Deudor .
oSi Haber > Debe = Saldo Acreedor .
4 . Verificar la Igualdad : Sumar los totales de las cuatro columnas . La del Debe debe ser igual al Haber , y la columna Deudor debe ser igual al Acreedor .

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