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Área contable
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  • Course
  • Economía de la empresa
  • Institution
  • Bachillerato

En este documento se trata el área contable de una empresa y para qué sirve. Algunas abreviaturas que aparecen en el documento significan lo siguiente: -Ac: Activo corriente. -Anc: Activo no corriente. -Pc o pnc: Pasivo corriente o pasivo no corriente.

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Document information

  • August 26, 2024
  • 3
  • 2021/2022
  • Class notes
  • Antonio
  • Sagrada familia de madrid

Subjects

  • contabilidad
  • activos
  • pasivos

Written for

  • Secondary school
  • Bachillerato
  • Economía de la empresa
  • 2
All documents for this subject (29)

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Tema 6. Área contable.



-Conceptos:

--Contabilidad: Ciencia que se encarga del registro y análisis de la información económica.

--Patrimonio: Conjunto de bienes, derechos y obligaciones de una empresa.

--Objetivo: Ofrecer una imagen fiel a la situación económica de la emperesa.

--Documentos contables: Libro diario y libro mayor.

---Libro diario: Documento que recoge los apuntes contables que se producen cada día.

--Masas patrimoniales: Conjunto de elementos patrimoniales que tienen la misma naturaleza.

--Activos: Bienes y derechos.

--Pasivos: Obligaciones de pago.

A=p+n.



Asientos contables.



Hay un bien que es las mercaderías que aumenta y otro activo que se reduce.

Traje contable: Decreto ley que regula la operativa contable.

Las cuentas de activo nacen y crecen por el debe.



7 Recibimos un préstamo de 20000€ a devolver en 5 años.

Debe------------------ 7 ---------------------- Haber

20000 Bancos cc a Deudas con instituciones de crédito 20000€.

8 Pagamos 250€ por la factura de la luz.

9 Vendemos al contado una impresora por 500€.

10 Compra de mercaderías a crédito por 3000€

11 Pagamos la mitad de la compra anterior.



Cuentas clientes
4000(1)


Cuenta de mercaderías
2000(2) 4000(1)

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