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17894709
Modulo III. Transacciones contables
Description
Tarea 1. Analisis de terminologia Contabilidad y costos.
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contabiilidad y costos
Mind Map by
Paola Alvarez Ortega
, updated more than 1 year ago
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Paola Alvarez Ortega
about 5 years ago
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Resource summary
Modulo III. Transacciones contables
Activo
Representan bienes y derechos tangibles e intangibles
Grupos
Disponible Inversiones Deudores Inventarios Propie. Plana Y equipo, entre otros
Naturaleza Debito
Pasivo
Representa las obligaciones contraidas
Grupos
Obl. Financieras Proveedores Cuentas x pagar Impuestos Gravámenes Diferidos, entre otros
Naturaleza Crédito
Patrimonio
Representa conjunto de bienes, derechos y obligaciones
Valor residual entre activo y pasivo total.
Naturaleza Crédito
Cierre contable
Paso de ciclo contable
Si: Ingresos > Gastos 1 Costos 5 Utilidad Si: Ingresos < Gastos 1 Costos 5 Pérdida
Flujo SIC
Consultar conceptos relacionados con temas específicos de la entidad
Permite: Identificar Medir Clasificar Registrar Analizar Evaluar
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