Summary
Sumario Introduccion ala contabilidad
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Introduccion ala contabilidad
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La cuenta y sus partesSESION 6
Sylvia Daniela Hernandez Velez
, Sylvia Daniela Hernandez Velez
MAPA CONCEPTUAL DE LA SESION
Libro diario
Proceso Inicia con Registro de en
Contable Operaciones
Libro Mayor
identificarás
Asientos
Contables
como Partes
y sus
Cuenta
Clasificación
a través de
Concepto
partida doble
PROCESO CONTABLE
Dentro de las funciones de la entidad los administradores llevan a cabo un sin numero de transacciones
como compras, ventas, cobros, pagos, entre otros.
El proceso contable inicia con el registro de las operaciones.
Accion de notar las
operaciones de una
Registro empresa en los
libros y auxiliares
correspondientes.
CONTABILIDAD – ELEMENTOS
El siguiente esquema muestra los elementos que integran la Contabilidad:
Libros
Comprobantes Contabilidad Estados finacieros
1
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