tag:blogger.com,1999:blog-68322120137127207602024-03-13T03:30:00.702-07:00Período ContablePeríodo Contablehttp://www.blogger.com/profile/16041898805005836587noreply@blogger.comBlogger1125tag:blogger.com,1999:blog-6832212013712720760.post-62058182812763765042011-08-14T15:01:00.000-07:002011-08-14T15:01:00.905-07:00<div class="separator" style="clear: both; text-align: center;"><a href="http://contadoresalatorremena.com.mx/wp-content/declaracion-anual-de-impuestos.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="212" src="http://contadoresalatorremena.com.mx/wp-content/declaracion-anual-de-impuestos.jpg" width="320" /></a></div><!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>ES-PE</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="MsoBodyTextIndent2" style="line-height: 200%; margin-left: 35.45pt; tab-stops: 35.4pt; text-align: justify; text-indent: 0cm;"><span lang="ES-TRAD" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">El Período contable es el conjunto de pasos o fases de la contabilidad que se repiten en cada ciclo contable, durante la vida de un negocio. Se inicia con el registro de las transacciones, continúa con la labor de pase de las cantidades registradas del diario al libro mayor, la elaboración del balance de comprobación, la hoja de trabajo, los estados financieros, la contabilización en el libro diario de los asientos de ajuste, su traspaso a las cuentas del libro mayor y, finalmente el balance de comprobación posterior al cierre.</span></div><div class="MsoBodyTextIndent2" style="line-height: 200%; margin-left: 35.45pt; text-align: justify;"><br />
</div><div class="MsoBodyTextIndent2" style="line-height: 200%; margin-left: 35.45pt; tab-stops: 35.4pt; text-align: justify; text-indent: 0cm;"><span lang="ES-TRAD" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Vale informar que el Período contable se refiere al proceso de registros que va desde el registro inicial de las transacciones hasta los estados financieros finales. Además de registrar las transacciones explícitas conforme van ocurriendo, el ciclo contable incluye los ajustes para las transacciones implícitas. Es importante reconocer cómo los ajustes para las transacciones implícitas en el período anterior pueden afectar la contabilidad adecuadamente en el período actual para las transacciones explícitas relativas. </span></div><div class="MsoBodyTextIndent2" style="line-height: 200%; margin-left: 35.45pt; text-align: justify; text-indent: 0cm;"><br />
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</style> <![endif]--> </div><div class="MsoListParagraph" style="line-height: 200%; mso-list: l0 level2 lfo1; mso-outline-level: 2; mso-text-indent-alt: -36.0pt; text-indent: -36.0pt;"><a href="" name="_Toc300567084"><b style="mso-bidi-font-weight: normal;"><span lang="ES-TRAD" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-ansi-language: ES-TRAD; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="ES-TRAD" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-ansi-language: ES-TRAD;">FACES DEL PERIODO CONTABLE</span></b></a></div><div class="MsoListParagraph" style="line-height: 200%; text-indent: -36pt;"><b><span lang="ES-TRAD" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 200%;"> </span></b><!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>ES-PE</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Tabla normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin:0cm;
mso-para-margin-bottom:.0001pt;
mso-pagination:widow-orphan;
font-size:11.0pt;
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mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
</style> <![endif]--> </div><div class="MsoNormal" style="line-height: 200%; margin-left: 35.45pt; text-align: justify;"><span lang="ES-TRAD" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-ansi-language: ES-TRAD;">Ca</span><span lang="ES-MX" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-ansi-language: ES-MX;">da período es un ciclo contable recurrente, que empieza con el registro de las transacciones en el diario y que termina con el balance de comprobación posterior al cierre,son los siguientes:</span></div><br />
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/* Style Definitions */
table.MsoNormalTable
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mso-tstyle-colband-size:0;
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mso-pagination:widow-orphan;
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mso-ascii-theme-font:minor-latin;
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mso-hansi-theme-font:minor-latin;
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</div><div class="MsoListParagraph" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 3; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567085"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Balance General al principio del período reportado</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoNormal" style="line-height: 200%; margin-left: 70.9pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Consiste en el inicio del ciclo contable con los saldos de las cuentas del balance de comprobación y del mayor general del período anterior.</span></div><div class="MsoListParagraph" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 3; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567086"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Proceso de análisis de las transacciones y registro en el diario</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoNormal" style="line-height: 200%; margin-left: 70.9pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Consiste en el análisis de cada una de las transacciones para proceder a su registro en el diario.</span></div><div class="MsoListParagraph" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 3; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567087"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Pase del diario al libro mayor</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoNormal" style="line-height: 200%; margin-left: 70.9pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Consiste en registrar en las cuentas del libro mayor los cargos y créditos de los asientos consignados en el diario.</span></div><div class="MsoListParagraph" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 3; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567088"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Elaboración del Balance de Comprobación no ajustado o una hoja de trabajo (opcional)</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoNormal" style="line-height: 200%; margin-left: 70.9pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Consiste en determinar los saldos de las cuentas del libro mayor y en comprobar la exactitud de los registros. Con la hoja de trabajo se reubican los efectos de los ajustes, antes de registrarlos en las cuentas; transferir los saldos de las cuentas al balance general o al estado de resultados, procediendo por último a determinar y comprobar la utilidad o pérdida.</span></div><div class="MsoListParagraph" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 3; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567089"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Analizar los ajustes y las correcciones, registrarlos en el diario y transferirlos al mayor</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoNormal" style="line-height: 200%; margin-left: 70.9pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Consiste en registrar en el libro diario los asientos de ajuste, con base en la información contenida en la hoja de trabajo, en sus columnas de ajustes; se procede luego a pasar dichos ajustes al libro mayor, para que las cuentas muestren saldos correctos y actualizados.</span></div><div class="MsoListParagraphCxSpFirst" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 3; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567090"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Elaboración de un balance de prueba ajustado</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 3; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567091"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Elaboración de los estados financieros formales</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoNormal" style="line-height: 200%; margin-left: 70.9pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Consiste en reagrupar la información proporcionada por la hoja de trabajo y en elaborar un balance general y un estado de resultados.</span></div><div class="MsoListParagraph" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 3; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567092"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Cierre de libros</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoNormal" style="line-height: 200%; margin-left: 70.9pt; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Consiste en contabilizar en el libro diario los asientos para cerrar las cuentas temporales de capital, procediendo luego a pasar dichos asientos al libro mayor, transfiriendo la utilidad o pérdida neta a la cuenta de capital. Los saldos finales en el balance general se convierten en los saldos iniciales para el período siguiente.</span></div><br />
<div class="separator" style="clear: both; text-align: center;"><a href="http://4.bp.blogspot.com/--BVuMnLMBB0/TkhEQCArnqI/AAAAAAAAAAM/SwpFEr9c2N8/s1600/01.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" src="http://4.bp.blogspot.com/--BVuMnLMBB0/TkhEQCArnqI/AAAAAAAAAAM/SwpFEr9c2N8/s400/01.JPG" width="400" /></a></div><br />
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<div class="MsoListParagraph" style="line-height: 200%; mso-list: l0 level2 lfo1; mso-outline-level: 2; mso-text-indent-alt: -36.0pt; text-align: justify; text-indent: -36.0pt;"><a href="" name="_Toc300567093"><b style="mso-bidi-font-weight: normal;"><span lang="ES-BO" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-ansi-language: ES-BO; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="ES-BO" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-ansi-language: ES-BO;">CIERRE DE CUANTAS</span></b></a></div><div class="MsoListParagraph" style="line-height: 200%; text-align: justify; text-indent: -36pt;"><!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>ES-PE</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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font-family:"Calibri","sans-serif";
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</style> <![endif]--> </div><div class="MsoListParagraphCxSpFirst" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Una vez preparados los estados financieros, los contadores deben preparar las cuentas del mayor para registrar las transacciones del siguiente período. Este proceso es el que se conoce como cierre de libros o cierre de cuentas.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Cerrar los libros o las cuentas es el paso final del período<span style="mso-spacerun: yes;"> </span>contable para actualizar las ganancias acumuladas y facilitar el registro de las transacciones del siguiente año.</span></div><div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Symbol; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Cuando se terminan las partidas de cierre, las cuentas actuales de ingresos, gastos y dividendos decretados tienen saldos igual a cero. El cerrar es un procedimiento de oficina. Está libre de cualquier teoría contable nueva. Su propósito principal consiste en volver a ajustar los medidores de ingresos y gastos a cero, para que las cuentas se puedan usar de nuevo durante el año siguiente.</span></div><br />
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<div class="MsoListParagraphCxSpFirst" style="line-height: 200%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-outline-level: 3; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567094"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">TIPOS DE CUENTAS A CERRAR</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l1 level1 lfo2; mso-outline-level: 4; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567095"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Cuentas Temporales</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Las cuentas que se cierran periódicamente.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l1 level1 lfo2; mso-outline-level: 4; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567096"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Cuentas Permanentes</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Estas cuentas temporales se crean para proporcionar una explicación detallada de los cambios en la utilidad acumulada de un período al siguiente en otra palabras son aquellas cuentas del balance general.<span style="mso-spacerun: yes;"> </span></span></div><br />
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<div class="MsoListParagraph" style="mso-list: l0 level2 lfo1; mso-outline-level: 2; mso-text-indent-alt: -36.0pt; text-indent: -36.0pt;"><a href="" name="_Toc300567097"><b style="mso-bidi-font-weight: normal;"><span lang="ES-BO" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES-BO; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="ES-BO" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES-BO;">AUDITORÍA DE LOS ESTADOS FINANCIEROS</span></b></a></div><div class="MsoListParagraph" style="text-indent: -36pt;"><br />
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</style> <![endif]--> </div><div class="MsoListParagraphCxSpFirst" style="line-height: 200%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; mso-outline-level: 3; text-align: justify; text-indent: -18.0pt;"><a href="" name="_Toc300567098"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">La Auditoria</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 92.7pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Una auditoría se lleva a cabo con la intención de publicar estados financieros que constituyen declaraciones de la gerencia y que presentan con equidad la situación financiera en una fecha determinada y los resultados de las operaciones durante un período que termina en esa fecha. Los estados financieros deben prepararse básicamente con uniformidad todos los años y de acuerdo con los principios aceptados en contabilidad.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 92.7pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Una auditoría debe hacerla una persona o firma independiente de capacidad y competencia profesional reconocidas. Esta persona o firma debe ser capaz de ofrecer una opinión imparcial y profesionalmente experta acerca de los resultados de la auditoría, en el supuesto de que una opinión ha de acompañar al informe presentado al término del examen y concediendo que pueda expresarse una opinión basada en la veracidad de los documentos y de los estados financieros y en que no se impongan restricciones al auditor en su trabajo de investigación. Un auditor profesional independiente es un crítico y su función realizar una valorización crítica de los estados financieros de una empresa.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 92.15pt; mso-add-space: auto; mso-list: l3 level1 lfo3; mso-outline-level: 4; text-align: justify; text-indent: -35.45pt;"><a href="" name="_Toc300567099"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Los procedimientos a ser utilizados por un auditor</span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;"></span></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 128.15pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18.0pt;"><span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">El auditor debe guiarse por las exigencias de cada situación a medida que surjan.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 128.15pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18.0pt;"><span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">No pueden establecerse reglas exactas de procedimiento, pues no podrán aplicarse en todas las auditorías.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 128.15pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18.0pt;"><span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Un auditor podrá en un caso examinar ciertas partidas detalladamente; y en la siguiente auditoría las mismas partidas podrán necesitar únicamente un escrutinio rápido.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 128.15pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18.0pt;"><span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">El campo de una auditoría variará para amoldarse a las necesidades de un caso en particular, según el diagnóstico basado en una revisión del sistema de control interno en vigor.</span></div><div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-left: 128.15pt; mso-add-space: auto; mso-list: l2 level1 lfo4; text-align: justify; text-indent: -18.0pt;"><span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Hay solamente una auditoría; la que llena las exigencias de la obligación contraída, juzgadas de acuerdo con las normas profesionales de trabajo.</span></div><div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-left: 128.15pt; text-align: justify; text-indent: -18pt;"><br />
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</style> <![endif]--> <div class="MsoListParagraphCxSpFirst" style="line-height: 200%; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Dentro de los procedimientos contables, al analizar un periodo contable, tan pronto como se terminaron de registrar todas las transacciones se procedió, primeramente a contabilizar los asientos de ajuste diario, pasándolos a las cuentas del libro mayor,<span style="mso-spacerun: yes;"> </span>luego elaborándose un balance de comprobación ajustado, el cual a su vez, fue utilizado para formular el estado de resultados y el<span style="mso-spacerun: yes;"> </span>balance general.</span> <span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">La hoja de trabajo es la herramienta del contador que le permite:</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><span lang="ES" style="font-family: Wingdings; font-size: 12.0pt; line-height: 200%; mso-ansi-language: ES; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-ansi-language: ES;">Ajustar las operaciones antes de registrar los ajustes.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Distribuir<span style="mso-spacerun: yes;"> </span>los saldos de las cuentas ajustadas por columnas dependiendo esta distribución del objetivo que persiga: la elaboración del estado de resultado o del balance general.</span></div><div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;"><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Calcula y prueba la exactitud matemática de la utilidad neta.</span></div><div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-left: 71.45pt; text-align: justify; text-indent: -18pt;"><br />
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mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
</style> <![endif]--> </div><div class="MsoListParagraph" style="mso-list: l0 level2 lfo1; mso-outline-level: 2; mso-text-indent-alt: -36.0pt; text-indent: -36.0pt;"><a href="" name="_Toc300567101"><b style="mso-bidi-font-weight: normal;"><span lang="ES-BO" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES-BO; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="ES-BO" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES-BO;">LAS CUENTAS DEPUES DEL CIERRE</span></b></a></div><div class="MsoListParagraph" style="text-indent: -36pt;"><br />
</div><div class="MsoListParagraph" style="text-indent: -36pt;"><!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>ES-PE</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--> </div><div class="MsoListParagraph" style="line-height: 200%; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Después de pasar los asientos de ajuste y de cierre al libro de mayor, allí se verán que las cuentas de activo, pasivo y capital contable muestran sus saldos de final de período, además<span style="mso-spacerun: yes;"> </span>que las cuentas de ingresos y de gastos tienen saldos de cero y se encuentran listas para que se registren en ellas los ingresos y gastos del nuevo período contable.</span></div><div class="MsoListParagraph" style="line-height: 200%; margin-left: 35.45pt; text-align: justify;"><br />
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</style> <![endif]--> </div><div class="MsoListParagraph" style="mso-list: l0 level2 lfo1; mso-outline-level: 2; mso-text-indent-alt: -36.0pt; text-indent: -36.0pt;"><a href="" name="_Toc300567102"><b style="mso-bidi-font-weight: normal;"><span lang="ES-BO" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES-BO; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="ES-BO" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES-BO;">EL BALANCE DE COMPROBACIÓN DESPUÉS DEL CIERRE (BALANCE POST-CIERRE)</span></b></a></div><div class="MsoListParagraph" style="text-indent: -36pt;"><br />
</div><div class="MsoListParagraph" style="line-height: 200%; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;"><span lang="ES-MX" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%; mso-ansi-language: ES-MX;">Es sumamente fácil el cometer errores al ajustar y cerrar las cuentas. Por lo tanto, después de que se hayan pasado al libro mayor todos los asientos de ajuste y de cierre, se deberá elaborar un nuevo balance de comprobación, para volver a verificar la igualdad de las sumas de las cuentas deudoras y acreedoras. A este nuevo balance de comprobación, que se elabora después de contabilizar los asientos de cierre, se le denomina balance de comprobación después del cierre.</span></div><div class="MsoListParagraph" style="line-height: 200%; margin-left: 35.45pt; text-align: justify;"><span lang="ES-MX" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 200%;"> </span><!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG/> </o:OfficeDocumentSettings> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:HyphenationZone>21</w:HyphenationZone> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>ES-PE</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:EnableOpenTypeKerning/> <w:DontFlipMirrorIndents/> <w:OverrideTableStyleHps/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--> </div><div class="MsoListParagraph" style="mso-list: l0 level2 lfo1; mso-outline-level: 2; mso-text-indent-alt: -36.0pt; text-indent: -36.0pt;"><a href="" name="_Toc300567103"><b style="mso-bidi-font-weight: normal;"><span lang="ES-BO" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES-BO; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="ES-BO" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES-BO;">CUENTAS TEMPORALES DE CAPITAL</span></b></a></div><div class="MsoListParagraph" style="text-indent: -36pt;"><br />
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</style> <![endif]--> </div><div class="MsoListParagraphCxSpFirst" style="line-height: 200%; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">A las cuentas de ingresos, gastos, pérdidas y ganancias y retiros se les denomina cuentas temporales de capital, ya que, en cierto sentido, las partidas que se consignan en estas cuentas se registran sólo temporalmente en ellas.</span></div><div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 200%;">Recordemos que todas las transacciones de ingresos, gastos y retiros aumentan o disminuyen el capital contable; sin embargo la cuenta de capital del propietario no es cargada ni acreditada al registrar tales transacciones; en lugar de hacerse esto, los efectos de los cargos y abonos de estas transacciones se registran en primer término en las cuentas de ingresos, gastos y retiros, transfiriéndose posteriormente su efecto neto a la signadas en estas cuentas se registran en cierto sentido sólo en su forma temporal, pues, a través de los asientos de cierre, sus saldos son transferidos a la cuenta de capital del propietario, al finalizar cada período contable.</span></div><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-ansi-language: ES-PE; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span> <div class="MsoNormal"><br />
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</div>Período Contablehttp://www.blogger.com/profile/16041898805005836587noreply@blogger.com0