CONTABILIDAD RESPUESTAS
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Business
Date
Jun 26, 2024
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Contabilidad Completo
contabilidad (Instituto Tecnologico Bolivariano de Tecnologia)
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Contabilidad Completo
contabilidad (Instituto Tecnologico Bolivariano de Tecnologia)
Scan to open on Studocu
Studocu is not sponsored or endorsed by any college or university
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1.- La ecuación contable es la fórmula fundamental en la cual se basa la contabilidad, para desarrollar técnicamente su sistema. A través de esta se da a conocer el valor de los actvos, pasivos y patrimonio. Demuestre la Ecuación Básica mediante la siguiente información.
El señor Y inicia un negocio aportando de su patrimonio personal lo siguiente
Cuentas por Cobrar-------$ 3 000
Muebles de Ofcina ------$ 10 000
Documentos por Pagar----$ 10 000
A)
B)
C)
2.-
El proceso contable es dinámico y se presenta a partr de una serie de pasos que siguen las transacciones que ejecutan las empresas. A partr de la información mostrada, usted debe
ordenar esta secuencia.
A) Asientos de Diario
B) Reconocimiento de la Operación,
C) Balance de Comprobación, ajustes y balance de comprobación ajustado
D) Estados Financieros.
E) Mayorización
La respuesta correcta es:
Seleccione una:
1. B, A, D, C, E
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2.
B, A, E, C, D
3. A, B, C, D, E
4. B, A, C, D, E
3.- El plan de cuenta es una lista ordenada metódicamente creada de manera específca para una empresa o ente, que sirve de base al sistema de procesamiento contable. A contnuación
se muestra la información de una parte de un plan de cuentas
y usted debe seleccionar la respuesta correcta.
Señale cuál de las opciones mostradas pertenece a un subgrupo:
Seleccione una:
a. Documentos por cobrar
b. Actvo
c. Por cobrar a clientes
d.
Corrientes
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4.- El plan de cuenta es una lista ordenada metódicamente creada de manera específca para una empresa o ente, que sirve de base al sistema de procesamiento contable. A contnuación
se muestra la información de una parte de un plan de cuentas
y usted debe seleccionar la respuesta correcta:
Señale cuál de las opciones mostradas pertenece a un grupo:
Seleccione una:
a. Documentos por cobrar
b. Corrientes
c. Por cobrar a clientes
d.
Actvo
5. El plan de cuenta es una lista ordenada metódicamente creada de manera específca para una empresa o ente, que sirve de base al sistema de procesamiento contable. A contnuación
se muestra la información de una parte de un plan de cuentas
y usted debe seleccionar la respuesta correcta
Señale cuál de las opciones mostradas pertenece a una cuenta
Seleccione una:
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a. Corrientes
b. Actvo
c. Documentos por cobrar
d.
Por cobrar a clientes
6. La administración efciente de los actvos, puede consttuir la clave del éxito, es por ello que se necesita mantener un control efciente en este sentdo. Dentro de los actvos se encuentra la caja, que debe ser operada por un cajero. A partr de la siguiente información señale cuál requisito, usted considera que debe cumplir para evitar errores o fraudes en su desempeño.
Seleccione una:
a. Verifcar el domicilio de la cuenta banco.
b.
Debe existr una separación entre las
funciones del personal que realiza los asientos contables
y las del personal que maneja los libros del efectvo y sus equivalentes.
c. Las funciones del personal que realiza los asientos contables y maneja los libros del efectvo y sus equivalentes deben estar unidas para un mejor control.
d. Las funciones del personal que maneja los libros del efectvo y sus equivalentes no necesariamente deben ser redactadas en un informe
.
e. Las funciones del personal que maneja los libros del efectvo y sus equivalentes no deben ser restringidas, ya que de esa manera evita la innovación en el área.
7.- El arqueo a la caja es la verifcación espontánea del dinero recibido por el cajero. Señale a partr de la información mostrada los dos objetvos que considere correctos en la realización del arqueo de la caja.
Seleccione una o más de una:
a. Saber si el cajero se encuentra en la caja cumpliendo con el horario
b. Realizar cambios contables en la cuenta de Banco
c.
Constatar que los valores monetarios fsicos en poder del encargado de la caja estén en la cantdad exacta.
d.
Verifcar la idoneidad de los registros contables
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8.- La cuenta contable “Bancos “es una cuenta del actvo que registra el valor de los depósitos realizados por la empresa en moneda nacional y extranjera, en bancos del país o en el exterior. Además, controla el movimiento de valores monetarios que se retran de insttuciones bancarias relacionadas. Dentro de las cuentas que pueden abrirse en el Banco se encuentra la cuenta corriente, y para la cual debe utlizarse como medio de pago el cheque, o sea es una orden de pago mediante el cual el depositario (Banco) pagará una cantdad de dinero, con cargo a los fondos consignados en dicha insttución.
Para el uso de las chequeras, debe habilitarse y aprobar las frmas autorizadas. En caso de ocurrir un cambio, diga cuándo debe notfcar usted como empresa este hecho al banco.
Seleccione una:
a. A las 24 horas
b. No es necesario
c. A las 72 horas
d.
Inmediatamente
e. Nunca
9.- La cuenta contable “Bancos “es una cuenta del actvo que registra el valor de los depósitos realizados por la empresa en moneda nacional y extranjera, en bancos del país o en el exterior. Además, controla el movimiento de valores monetarios que se retran de insttuciones bancarias relacionadas. Es por ello que las conciliaciones bancarias son muy importantes. Al realizar una conciliación bancaria pueden detectarse errores. De los planteados a contnuación señale tres de los errores que son presentados al realizar una conciliación bancaria.
Seleccione una o más de una:
a. Errores en la apertura de la cuenta caja
b.
Registros u operaciones aún no realizados por alguna razón tanto en la empresa como en el banco
c. Faltantes en la cuenta contable Banco
d.
Errores en las anotaciones del Banco
e.
Errores en las anotaciones contables por parte de la empresa
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