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Actividad de Ingles Teoria Contable
Actividad de Ingles Teoria Contable
Teoría Contable
23-03-2023
REHEARSAL
The accounting process is a systematic and organized approach to record, classify, and
accounting cycle. The accounting cycle is a sequence of activities that begins with the
identification of financial transactions and ends with the preparation of financial statements.
The first step in the accounting cycle is to identify and analyze financial transactions. This
involves determining what transactions have occurred, and how they affect the financial
position of the business. Next, transactions are recorded in a journal, known as the general
After recording transactions in the general journal, they are posted to the general ledger.
The general ledger is a summary of all accounts that reflect the financial position of the
business. It provides a detailed view of each account's balance, and it is used to prepare
financial statements. The next step is to prepare an unadjusted trial balance. This is a
summary of all the accounts in the general ledger, showing their balances at a specific point
in time. The purpose of the unadjusted trial balance is to ensure that the total debits equal
the total credits. Once the unadjusted trial balance is prepared, adjustments are made to
certain accounts. This is done to reflect the true financial position of the business.
Adjustments can include accruals, deferrals, and estimates. After adjustments are made, an
The next step in the accounting cycle is to prepare financial statements. Financial
statements provide a summary of the financial position of the business, and they include the
income statement, balance sheet, and statement of cash flows. These statements are
prepared using information from the adjusted trial balance. The final step in the accounting
cycle is to close the books. This involves transferring balances from temporary accounts,
such as revenue and expenses, to permanent accounts, such as retained earnings. This
ensures that the financial statements accurately reflect the financial position of the business.
allows businesses to keep track of their financial transactions and make informed decisions
based on their financial position. The accounting cycle is a series of steps that ensures
accurate financial reporting and provides a detailed view of a business's financial position
resumir las transacciones financieras de un negocio. Implica una serie de pasos conocidos
como el ciclo contable. El ciclo contable es una secuencia de actividades que comienza
estados financieros.
Esto implica determinar qué transacciones han ocurrido y cómo afectan la posición
como diario general. El diario general es un registro cronológico de todas las transacciones
libro mayor. El libro mayor es un resumen de todas las cuentas que reflejan la posición
financiera del negocio. Proporciona una vista detallada del saldo de cada cuenta y se utiliza
para preparar los estados financieros. El siguiente paso es preparar un balance de prueba no
ajustado. Este es un resumen de todas las cuentas del libro mayor, mostrando sus saldos en
asegurar que el total de los débitos sea igual al total de los créditos.
Una vez que se prepara el balance de prueba no ajustado, se realizan ajustes a ciertas
cuentas. Esto se hace para reflejar la verdadera posición financiera del negocio. Los ajustes
prueba ajustado. El último paso en el ciclo contable es cerrar los libros. Esto implica
transferir los saldos de las cuentas temporales, como ingresos y gastos, a cuentas
permanentes, como las ganancias retenidas. Esto garantiza que los estados financieros
pasos que aseguran una presentación precisa de los estados financieros y proporcionan una
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