Manual de contabilidad

DISTRIBUIDO POR: Arquitectura Tecnologica C.A.

Manual de Usuario a2 Contabilidad Versión 2.0

Manual de Usuario – a2 Contabilidad – Versión 2.0

Tabla de Contenido.• Introducción……………………………………………………………………………………………………….. Pág.6 o ¿Qué es la Contabilidad?……………………………………………………………………….. Pág.6 o Evolución Histórica………………………………………………………………………………. Pág.6 o ¿QuéPersigue la Contabilidad?……………………………………………………………………………. Pág.7 o Funciones………………………………………………………………………………………… Pág.7 o La Contabilidad como Sistema………………………………………………………………… Pág.8 o ¿De qué informa?………………………………………………………………………………………………. Pág.8 o Característica de laInformación Contable……………………………………………………. Pág.9 o Principios Contables…………………………………………………………………………….. Pág.9 o ¿Cómo se elabora la Información?………………………………………………………………………… Pág.11 o ¿A quien va dirigida?…………………………………………………………………………………………… Pág.11 o RegistroContable………………………………………………………………………………… Pág.11 Las Cuentas…………………………………………………………………………….. Pág.11 Libro de Diario………………………………………………………………………….. Pág.13 Libro de Mayor………………………………………………………………………….. Pág.13 o Obtención de Estados Contables……………………………………………………………….Pág.13 o Conceptos de Patrimonio y Resultado………………………………………………………… Pág.13 o Balance de situación…………………………………………………………………………….. Pág.14 o Periodificación Contable………………………………………………………………………… Pág.15 o Balancey Cuentas de Resultado……………………………………………………………… Pág.15 Cuentas de Resultados………………………………………………………………… Pág.16 o Libro de Diario y Libro de Mayor Ejemplos…………………………………………………… Pág.17 o Fondos Propios………………………………………………………………………………….. Pág.18 o Caja y Bancos……………………………………………………………………………………. Pág.19 o Activo Fijo………………………………………………………………………………………… Pág.20 Adquisición del ActivoFijo…………………………………………………………….. Pág.20 Mantenimiento del Activo Fijo………………………………………………………… Pág.21 o Activo Circulante (Inventarios – Existencia- Mercancía para la venta)……………………. Pág.21 o Clientes y Proveedores…………………………………………………………………………. Pág.23 o Créditos Bancarios………………………………………………………………………………. Pág.23 o Ingresos y Cobros……………………………………………………………………………….. Pág.25 Gastos y Pagos………………………………………………………………………… Pág.25 Principio del Devengo…………………………………………………………………. Pág.25 Ventade Existencias y las Cuentas de Resultado…………………………………. Pág.26 Consumo de Existencias……………………………………………………………….Pág.27 Otras Partidas de Ingresos……………………………………………………………. Pág.27 o Partidas de Gastos………………………………………………………………………………. Pág.28 Distintas Cuentas de Gastos………………………………………………………….. Pág.29 Principio de Prudencia………………………………………………………………….Pág.30 Desdotación de la Provisión…………………………………………………………..Pág.30 Otra Cuenta de Gastos Provisiones…………………………………………………. Pág.31 Otra Cuenta de Gastos Amortizaciones…………………………………………….. Pág.31 Venta del Activo………………………………………………………………………… Pág.32 Impuestos y Dividendos………………………………………………………………. Pág.33 a2Contabilidad…………………………………………………………………………………………….. Pág.36 o Características…………………………………………………………………………………… Pág.36 o Como Ejecutar laAplicación…………………………………………………………………… Pág.39 o Entorno de Trabajo……………………………………………………………………………… Pág.40 o Pasos para Trabajar con a2Contabilidad…………………………………………………….. Pág.41 o Directorios Empresas……………………………………………………………………………. Pág.43 o Menú Mantenimiento…………………………………………………………………………….. Pág.44
Colombia: www.a2colombia.com Pág. 2

Venezuela: www.a2.com.ve

Manual de Usuario – a2 Contabilidad – Versión 2.0
Selección deEmpresas………………………………………………………………. Pág.44 Empresas……………………………………………………………………………….. Pág.44 • Datos Generales……………………………………………………………… Pág.45 o Pasos para crear una Empresa Consolidadora……………………. Pág.47 o Plan de Cuentas……………………………………………………. Pág.49 o Plan de Cuentas por Defecto…………………………………………

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