PLAN UNICO DE CUENTAS Form
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People also ask
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¿Cómo se divide el plan de cuentas?
Estructura de un plan de cuentas contables Grupos. Son la categoría más amplia y general de un plan de cuentas. ... Subgrupos. Son las categorías en las que pueden descomponerse los grupos, como el activo corriente o el activo no corriente. Cuentas. ... Subcuentas. ... Auxiliares.
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¿Qué es el PUC y cómo se clasifican?
el plan único de cuentas para comerciantes (puc) es el decreto 2650, en el cual se especifican grupos, cuentas, códigos, para registrar contablemente las operaciones que realiza una empresa, como compra, venta, pagos, deudas y todas.
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¿Qué cuentas comprenden las clases 1 2 y 3?
Las clases 1, 2 y 3 comprenden las cuentas que conforman el Balance General; las clases 4, 5, 6 y 7 corresponden a las cuentas del Estado de Ganancias o Pérdidas o Estado de Resultados y las clases 8 y 9 detallan las Cuentas de Orden.
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¿Cómo funciona un plan de cuentas?
Un plan de cuentas es un documento que permite recopilar un conjunto de cuentas para registrar y ordenar todos los procesos contables de una empresa. Te será útil para conocer el estado financiero del negocio, tener control sobre los movimientos y, claro, ¡tomar mejores decisiones!
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¿Qué es el Plan Único de cuentas?
El Plan Único de Cuentas es un listado en el que se presentan las cuentas necesarias con las que se registran los hechos contables. En este se ordenan de manera sistemática todas las cuentas que hacen parte de un sistema contable.
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¿Cuáles son los grupos de cuentas del PUC?
Clases Activo. Pasivo. Patrimonio. Ingresos. Costos de venta. Costos de producción o de operación. Cuentas de orden deudoras. Cuentas de orden acreedoras. Cuentas.
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¿Cuáles son los grupos del PUC?
Comprende los siguientes grupos: el disponible, las inversiones, los deudores, los inventarios, las propiedades, planta y equipo, los intangibles, los diferidos, los otros activos y las valorizaciones.
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¿Qué es PUC ejemplos?
El plan único de cuentas busca la uniformidad en el registro de las operaciones económicas realizadas por los comerciantes con el fin de permitir la transparencia de la información contable y por consiguiente, su claridad, confiabilidad y comparabilidad.
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