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Apuntes Contabilidad General

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Institution: Universidad de Castilla-La Mancha (UCLM)
Study: Administración Y Dirección De Empresas
Course: Contabilidad General

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Uploaded on: January 20, 2023
Number of pages: 64
Written in: 2022/2023
Type: Class notes
Professor(s): Paula
Contains: All classes

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cuentas contables

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ÁREA DE CONTABILIDAD OTRAS OPERACIONES DEL CICLO DE
UCLM EXPLOTACIÓN

TEMA 10. OTRAS OPERACIONES
DEL CICLO DE EXPLOTACIÓN

1

,ÁREA DE CONTABILIDAD OTRAS OPERACIONES DEL CICLO DE
UCLM EXPLOTACIÓN

ÍNDICE.

10.1. Consideraciones generales del ciclo de explotación
10.2. Concepto y reconocimiento contable de otros ingresos
del ejercicio
10.3. Concepto y reconocimiento contable de otros gastos
del ejercicio.
10.4. Ajustes por periodificación
10.5. Operaciones periódicas con las Administraciones
Públicas derivadas del ciclo de explotación

2

,ÁREA DE CONTABILIDAD
UCLM 10.1 EL CICLO DE EXPLOTACIÓN

MUNDO EXTERIOR

COMPRAS GASTOS

STOCK DE FACTORES
PRODUCTIVOS

3

, ÁREA DE CONTABILIDAD
UCLM 10.1 EL CICLO DE EXPLOTACIÓN

STOCK DE PRODUCTOS
TERMINADOS

VENTAS INGRESOS

MUNDO EXTERIOR

4

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Apuntes Contabilidad General

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