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La Cuenta T

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La Cuenta T

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La forma mas simple de realizar los registros contables es la cuenta T.

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contabilidad basica
 Recommended age: 10 years old
287 times made

Created by

Claudia Viviana Celis
Claudia Viviana Celis
Colombia

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La Cuenta TOnline version

La forma mas simple de realizar los registros contables es la cuenta T.

by Claudia Viviana Celis
1

Definición de Cuenta T

La cuenta T es un esquema simple que facilita el registro de las operaciones contables. 

  • Cuenta es el nombre que se utiliza para registrar, en forma ordenada, las operaciones que realiza una empresa. El nombre de la cuenta debe ser claro, explicito y completo. 

2

Partes de la Cuenta T

3

Video Esquema Cuenta T

4

Registros en la cuenta T

Debitar una cuenta es registrar un valor en el lado izquierdo, es decir, en el debe; acreditar una cuenta es registrar un valor en el lado derecho, es decir en la columna del haber.

5

Saldos en la cuenta T

El saldo de una cuenta es la diferencia entre los valores registrados en la columna del debe y los registrados en la columna del haber. Ejemplo: En un registro en la cuenta T el movimiento débito es de $120.000 y el movimiento crédito es de $60.000. ¿Cuál es el saldo?

6

Saldo débito

Una cuenta tiene saldo débito cuando el movimiento débito es mayor que el movimiento crédito.
 
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