parle-accounting CH 14 - si hay ingreso neto disminuir si...

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Chapter 14 Proposito de cierre - determinar la condicion financiera de la empresa durante el periodo contable. Hay perdida or ganancia? Cuales son los activos y pasivos que tiene la empresa al final del periodo? Cuatro Pasos del Cierre: Hacer el balance de comprobacion descubrir errores de registros, inscripciones y computos Hacer ajustes ( a ciertos cuentas de activos y pasivos) ACTIVOS --pagos anticipados? --inventario --activos fijos --desgaste, depreciacion Debe : aumentar un gasto Haber : disminuir un activo PASIVOS --Convertir un pasivo en ingresos ganados?? --cobros anticipados Debe : reducir un pasivo Haber : aumentar los ingresos de ese periodo Preparacion de estado de resultados Determiner si la empresa ha realizado ganancia or perdida. Aplicacion de gastos (debes) contra ingresos (haberes) --haberes superiores a los debes= ingreso neto --para servir como base para la transferencia a la cuenta de patrimonio (aumentar
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Unformatted text preview: si hay ingreso neto, disminuir si hay perdida) Preparacion de balance general determinar cuales activos y pasivos quedan al final de este periodo. Este paso sirve para preparar el balance general.--incorporacion de los saldos ajustados al Nuevo balance general--transferencia del ingreso neto al Nuevo balance general ajustes periodo contable registro incripcion aumentar disminuir aumento disminuacion ganancia restar (deducir) patrimonio cierre balance de comprobacion saldos ajustados pagos anticipados activos fijos el desgaste cobros anticipados ingresos ingreso neto perdida neta Adjustments Accounting period Entry Posting Increase Decrease An increase A decrease Profit Deduction Owner’s equity Closing Trial balance Adjusted balances Prepaid payments Fixed assets Wear and tear Unearned income Income Net income Net loss...
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