Difference between revisions of "AY Honors/Bookkeeping/Answer Key/es"

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< AY Honors‎ | BookkeepingAY Honors/Bookkeeping/Answer Key/es
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A '''debit''' is an entry on the left side of an account. It represents an increase in an asset or expense and represents a decrease in a liability or owner's equity.
 
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Information about transactions is collected in journals. Typically a business will have a Cash Receipts Journal, a Cash Disbursements Journal, and a General Journal (where transactions affecting accounts other than cash are accumulated). ''' Posting''' is the process of transferring the debits and credits recorded in the journals to individual accounts.
 
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'''Example:'''
 
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At the end of the week the Cash Disbursements Journal is totaled. Checks totaling $3,694.32 were written that week. $2,075.00 of those checks were written to pay bills (Accounts Payable) and $1,000 was written in salary checks to employees. The remaining $619.32 was used to purchase office supplies. The bookkeeper would post a debit of $2,075.00 to Accounts Payable, a debit of $1,000 to Salary Expense, a debit of $619.32 to Office Supplies Expense, and a credit to Checking Account of $2,075.00.
 
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A '''trial balance''' is a listing of all the business's accounts with their balance at a specific date and time. It is used as a check to determine that both sides of each double-entry transaction have been posted. Asset and expense accounts (accounts that normally have a debit balance) are added together in one column. Liabilities, owner's equity, and income accounts (accounts that normally have a credit balance) are added together in another column. If the bookkeeper has added and subtracted properly, the two columns should have equal totals.
 
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<!-- 4. ¿Qué educación es necesaria para ser un contable? ¿Qué otra educación es útil para una carrera de contaduría? -->
 
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One could become a bookkeeper having only taken a high school bookkeeping course, given the computer software currently available. This would be especially true of a bookkeeping position at a very small business. A two-year degree at a technical college would probably open up bookkeeping jobs at a somewhat larger company or as a paraprofessional at an accounting firm. Other courses that further one's understanding of business are helpful in advancing in one's career. These would include economics and marketing, which are part of the course work needed to earn one's Bachelor's degree in accounting.
 
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A person who has enjoyed being a bookkeeper may well enjoy furthering their education and becoming an accountant. The job accountant can cover''' many''' different types of jobs including C.F.O. (Chief Financial Officer) of a company, a C.P.A. (Certified Public Accountant) auditing businesses' financial statements, a tax return preparer, or a financial advisor to wealthy individuals.
 
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<!-- 6. Realizar una entrevista con el tesorero de la iglesia, haciéndole las siguientes preguntas: -->
 
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Make arrangements with your church treasurer well ahead of time so that she has plenty of time to work you into her schedule. Be flexible in scheduling your guest's time with your club. It may be necessary to have "honor time" earlier or later in the meeting to accommodate her schedule. Remember (and remind your Pathfinders) that she is doing you a favor by taking time out of her schedule to help you with this requirement. You may wish to provide the questions to her in advance so she doesn't have to come up with the answers on the spot. Write the questions down on index cards and pass them out to your Pathfinders so that they can take turns asking them.
 
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Revision as of 18:23, 17 May 2021

Other languages:
English • ‎español
Contabilidad I

Nivel de destreza

2

Año

1937

Version

14.11.2024

Autoridad de aprobación

Asociación General

Bookkeeping AY Honor.png
Contabilidad I
Actividades vocacionales
Nivel de destreza
123
Autoridad de aprobación
Asociación General
Año de introducción
1937
Vea también
Maestría Técnica


1

¿Cuál es la diferencia entre la teneduría de libros/contaduría y la contabilidad?



2

Definir los siguientes términos:


2a

Activo



2b

Pasivo



2c

Crédito



2d

Débito



2e

Contabilizar



2f

Balance de prueba



2g

Recibo



2h

Factura



2i

Interés




3

¿Cuál es la diferencia entre contabilidad por partida doble y contabilidad por partida sencilla?



4

¿Qué educación es necesaria para ser un contable? ¿Qué otra educación es útil para una carrera de contaduría?



5

¿Cuáles son algunos campos profesionales que están relacionados con la contaduría?



6

Realizar una entrevista con el tesorero de la iglesia, haciéndole las siguientes preguntas:
a. ¿Cuánto tiempo pasa usted cada semana en su trabajo como tesorero de la iglesia?
b. ¿Qué hace con el dinero recaudado en el plato de las ofrendas?
c. ¿Cómo realiza el seguimiento de quién ha contribuido y con cuánto dinero?
d. ¿Qué dinero es enviado a la asociación?
e. ¿Qué dinero permanece en la iglesia local?
f. ¿Son sus registros revisados por un contador? ¿Con qué frecuencia?
g. ¿Cómo usted informa las finanzas de la iglesia a la junta directiva de la iglesia?
h. ¿Cómo usted informa las finanzas de la iglesia a la asociación?



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