Fundamentos de contabilidad

Identifica las cuentas de activo y pasivo para el registro de las operaciones de la empresa en base a principios de contabilidad.

¿ QUÉ SE ENTIENDE POR CONTABILIDAD ?

LA CONTABILIDAD ES LATÉCNICA MEDIANTE LA CUAL SE REGISTRAN, CLASIFICAN Y RESUMEN LAS OPERACIONES REALIZADAS Y AQUELLOS EVENTOS ECONÓMICOS IDENTIFICABLES Y CUANTIFICABLES QUE AFECTAN A LA ENTIDAD, ESTABLECIENDO LOS MEDIOSDE CONTROL QUE PERMITAN PRESENTAR INFORMACIÓN CUANTITATIVA, EXPRESADA EN UNIDADES MONETARIAS, PARA QUE DE SU ANÁLISIS E INTERPRETACIÓN SE PUEDAN TOMAR DECISIONES. (DEFINICIÓN DEL C.P. JAVIER ROMEROLÓPEZ)

CONTABILIDAD ES LA DISCIPLINA QUE ENSEÑA LAS NORMAS Y LOS PROCEDIMIENTOS PARA ORDENAR, ANALIZAR Y REGISTRAR LAS OPERACIONES PRACTICADAS POR UNIDADES ECONOMICAS CONSTITUIDAS POR UN SOLOINDIVIDUO O POR UNA SOCIEDAD ( ELIAS LARA FLORES)

¡¡¡¡ REGISTRO !!!!
ES EL PRIMER OBJETIVO DE LA CONTABILIDAD

¿QUÉ REGISTRA?
LAS FUENTES DE INGRESOS Y LA APLICACIÓN DE TODOS LOS RECURSOS QUEMANEJA DE UNA ENTIDAD ECONÓMICA

SEGUNDO OBJETIVO DE LA CONTABILIDAD

¡¡¡PROPORCIONAR INFORMACIÓN!!!
QUE DEBERÁ TENER LAS SIGUIENTES CARACTERÍSTICAS:

PRIMERO. PROPORCIONAR INFORMACIÓN:

ÚTILPARA QUE LOS ACTUALES Y FUTUROS INVERSIONISTAS, ACREEDORES Y OTROS USUARIOS PUEDAN TOMAR ALGUNA DECISIÓN DE INVERSIÓN O CRÉDITO.

SEGUNDO: PROPORCIONAR INFORMACIÓN:

CONFIABLE

PARA AYUDAR ALOS USUARIOS A DETERMINAR LOS MONTOS DE NUEVOS PROYECTOS, ASÍ COMO, LA ENTRADA DE EFECTIVO, ASOCIADOS CON LA REALIZACIÓN DE INVERSIONES DENTRO DE LA EMPRESA.

TERCERO. PROPORCIONAR INFORMACIÓN:OPORTUNA

A FIN DE QUE LOS USUARIOS DE LA INFORMACIÓN PUEDAN LLEVAR A CABO, EN FORMA OPORTUNA, TODO TIPO DE DECISIONES, TANTO DE TIPO FINANCIERO COMO ADMINISTRATIVO.

CONTABILIDAD ES UNA (TÉCNICA)QUE REGISTRA LOS EVENTOS ECONÓMICOS DE LA ENTIDAD QUE PUEDAN IDENTIFICARSE Y CUANTIFICARE

SISTEMATICAMENTE

PRODUCE

INFORMACIÓN CUANTITATIVA EXPRESADA EN UNIDADES MONETARIAS
(ESTADOS…

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