Conceptos Básicos Contables
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Transcript of Conceptos Básicos Contables
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CONCEPTOS BÁSICOS CONTABLES
Tema I08 – Julio – 2004
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Tipo de empresas
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¿Qué es la contabilidad financiera?
Técnica
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¿Por qué es importante la contabilidad financiera? Genera y comunica información Utilidad o pérdida Información de calidad
Útil Confiable Provisional
Toma de decisiones
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... ¿y la contabilidad administrativa?
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Finanzas vs. Administración
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Ecuación contable básica
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... Ecuación contable básica
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Normatividad contable
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Principios que identifican y delimitan al ente económico
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Principios que definen las bases y cuantificación de registro
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Principio que se refiere a la información
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Principios = requisitos generales del sistema
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Ciclo contable
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Estados financieros básicos
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Estados financieros
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Relación entre Balance General y Estado de Resultados
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Ejercicios
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Ejercicios
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Ejercicios
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Ejercicios