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Apuntes Contabilidad General
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Introducción a la contabilidad
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TEMA 5. EL PROCESOCONTABLE
CONTABILIDAD GENERAL
,ÁREA DE CONTABILIDAD
U.C.L.M. ÍNDICE
5.1. PROCESO CONTABLE. CONCEPTO Y CONTENIDO
5.2. REGISTROS CONTABLES TRADICIONALES
5.3 ETAPAS DEL PROCESO CONTABLE
5.4 ELABORACION DE LA INFORMACION CONTABLE ANUAL
5.5 LIBROS OFICIALES DE LA CONTABILIDAD DE LOS EMPRESARIOS
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,ÁREA DE CONTABILIDAD 5.1 PROCESO CONTABLE.
U.C.L.M.
CONCEPTO Y CONTENIDO (I)
Vida de la Ilimitada
empresa Para una actividad
RESULTADO TOTAL:
Retiradas – Aportaciones
Resultado de la
FINAL de la vida de la empresa
empresa
Σ Importes retirados a lo largo de la vida de la empresa
Σ Cuantías aportadas a lo largo de la vida de la empresa
USUARIOS INTERNOS
USUARIOS No pueden esperar al final de la vida de
EXTERNOS Gestores la empresa para conocer el Resultado y
la marcha de la empresa.
Ejemplo: Banco Santander
Accionistas, Estado,
Inicio/Constitución: 15-05-1857
Acreedores
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, ÁREA DE CONTABILIDAD 5.1 PROCESO CONTABLE.
U.C.L.M.
CONCEPTO Y CONTENIDO (II)
Dividida en EJERCICIOS ECONÓMICOS:
Vida de la
empresa 12 meses consecutivos
Habitualmente,
Inicio: 1 enero
Sistema contable Fin: 31 diciembre
Periódicamente:
Comunicarla a
• Carácter general: anual
Usuarios • Carácter excepcional: información
Externos intermedia (mensual, trimestral,
semestral..)
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