Scribd Logo
Upload

Welcome to Scribd!

  • Asientos Contables

    Uploaded by

    Francis Angiemar Guarino Perez
    1 views1 page

    Original Title

    ASIENTOS CONTABLES.docx

    Copyright

    © Attribution Non-Commercial (BY-NC)

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    1 views1 page

    Asientos Contables

    Uploaded by

    Francis Angiemar Guarino Perez

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    ASIENTOS CONTABLES

    Asiento: Es el nombre que se le asigna al registro contable en el libro Diario, los asientos deben tener numeracin correlativa, ordenados y en orden cronolgico.

    Partes de un asiento

    En todo asiento en el libro diario se debe distinguir:

    a. Nmero del asiento. b. Denominacin de las cuentas deudoras y acreedores con sus respectivos importes. c. Fecha de la operacin. d. Sumilla, glosa o explicacin de la operacin registrada.

    You might also like