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Ajustes y Cierre del Periodo

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Played 7 %Accuracy 77 Average time 01:41

About this activity

Conceptos clave de cierre contable

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Colombia

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Ajustes y Cierre del Periodo
 

Ajustes y Cierre del PeriodoOnline version

Conceptos clave de cierre contable

by Richard Hernández Vanegas
1

Los ajustes por diferidos mueven ingresos o gastos entre periodos para reflejar la realidad económica.

2

La conciliación de saldos y la preparación de un balance de prueba ajustado se realiza tras aplicar los ajustes.

3

La depreciación se registra como ingreso.

4

Los ajustes por depreciación afectan las cuentas de gasto y depreciación acumulada.

5

Los ajustes por devengo simplifican el proceso eliminando la necesidad de balance de prueba.

6

Al cierre, todas las cuentas de ingresos quedan en cero.

7

Al cierre del periodo se registran ajustes por devengos para reconocer ingresos y gastos pendientes.

8

El cierre del periodo no requiere revisión de saldos pendientes.

9

Los ajustes por diferidos no afectan al estado de resultados.

10

Los ajustes por ingresos por devengo reconocen ingresos obtenidos aunque no se hayan cobrado.

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