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Estructura cuenta
Estructura cuenta
Estructura cuenta
Estructura cuenta
Estructura cuenta
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Estructura cuenta

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Transcript

  • 1. Contabilidad BásicaProfesor: Pedro Canelo«Estructura de una cuenta y sus saldos»
  • 2. Debe Nombre de la cuenta Haber Cargar o Debitar Abonar o AcreditarSuma del Debe Suma del Haber Débitos Créditos Diferencia Saldo
  • 3. Saldos Débitos mayor que Créditos = Saldo Deudor Débitos menor que Créditos= Saldos Acreedor Débito igual a Créditos= Cuenta Saldada
  • 4. Regla General Cuentasde activo = Saldadas o con saldo deudor. Cuentasde pasivo = saldadas o con saldo acreedor.

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