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Sumario resumen tema 4
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ayuda mucho para el final, bien explicado :)
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TEMA IVO CICLO CONTABLE
DEPARTAMENTO DE ECONOMÍA Introducción a Contabilidade
FINANCEIRA E CONTABILIDADE 1º Curso de Grao de ADE
, Necesidade de información periódica
• A vida dunha empresa acostuma ser
indeterminada
• Os axentes económicos relacionados coa empresa
necesitan coñecer de forma regular información
sobre a situación e funcionamento da empresa
• Por iso a empresa ten que informar
periodicamente (como mínimo cada ano) do
resultado obtido durante ese período e do
patrimonio que ten ao final do mesmo.
DEPARTAMENTO DE ECONOMÍA Introducción a Contabilidade
FINANCEIRA E CONTABILIDADE 1º Curso de Grao de ADE
, O ciclo contable
• Ese período, que pode coincidir ou non co ano natural,
chamase exercicio económico
• O ciclo contable é o conxunto de operacións que de
maneira repetida se realizan durante cada exercicio
económico co fin de determinar o resultado e a situación
financeira
– Apertura (primeiro día do exercicio económico)
– Desenvolvemento (todo o ano)
– Conclusión ou peche (últimos días do exercicio
económico)
DEPARTAMENTO DE ECONOMÍA Introducción a Contabilidade
FINANCEIRA E CONTABILIDADE 1º Curso de Grao de ADE
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