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Sumario Introduccion ala contabilidad

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Introduccion ala contabilidad

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La cuenta y sus partes
SESION 6




Sylvia Daniela Hernandez Velez

, Sylvia Daniela Hernandez Velez



MAPA CONCEPTUAL DE LA SESION
Libro diario
Proceso Inicia con Registro de en
Contable Operaciones
Libro Mayor
identificarás

Asientos
Contables

como Partes
y sus
Cuenta
Clasificación
a través de

Concepto
partida doble



PROCESO CONTABLE
Dentro de las funciones de la entidad los administradores llevan a cabo un sin numero de transacciones
como compras, ventas, cobros, pagos, entre otros.
El proceso contable inicia con el registro de las operaciones.



Accion de notar las
operaciones de una
Registro empresa en los
libros y auxiliares
correspondientes.




CONTABILIDAD – ELEMENTOS
El siguiente esquema muestra los elementos que integran la Contabilidad:

Libros




Comprobantes Contabilidad Estados finacieros




1

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