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9912097
EL CICLO CONTABLE
Description
CONTIENE LAS DIFERENTES FASES QUE COMPONEN EL CICLO CONTABLE
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mapa mental del ciclo contable
Mind Map by
Olimpo Vazquez Juarez
, updated more than 1 year ago
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Created by
Olimpo Vazquez Juarez
over 6 years ago
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Resource summary
EL CICLO CONTABLE
FASE DE APERTURA
Inventario
Elementos a inventariar
Clasificación y ordenación
Valoración económica de bienes
FASE DE DESARROLLO
Balance Contable
Registro Libro Mayor
Hechos contables
Registro de Operaciones Libro Diario
FASE DE CIERRE
1. Regularización
Reclasificaciónde partidas
Regularización de cuentas especulativas
Periodificación de ingresos y gastos
Correcciones de valor
2. calculo del resultado del ejercicio
3. Cierre de contabilidad
Media attachments
Contabilidad (binary/octet-stream)
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