Especialidades JA/Contabilidad II/Requisitos

Contabilidad II

Nivel de destreza

3

Año

1938

Version

01.11.2024

Autoridad de aprobación

División Norteamericana

Prologue: Completar en la escuela preparatoria o en la universidad un curso de contabilidad o realizar los siguientes requisitos:

1. ¿Qué es la contabilidad?

2. ¿Cuáles son algunas funciones de un contador?

3. Definir los siguientes términos de la contabilidad:

a. Equidad

b. Depreciación

c. Hoja de balance

d. Flujo de caja

e. Capital

f. Cuentas por pagar

g. Cuentas por cobrar

h. Libro mayor

i. Ingreso neto

j. Planificación de jubilación

4. ¿Cuáles son algunas de las ventajas de la contabilidad computarizada?

5.

What type of education and skills are necessary to be an accountant?

6.

What certifications are available for accountants? How do they differ from earning a college degree in accounting?

7.

Identify and define at least ten accounting career disciplines.

8.

Individually or as a group, discuss the biblical principles of each of the following texts, drawing comparisons to the field of accounting:

a.

Internal Controls – 2 Chronicles 24:11

b.

Accountability – Ecclesiastes 4:1-2

c.

Balancing – Leviticus 19:35-36, Deuteronomy 25:13-16

d.

Integrity and Values – 2 Corinthians 8:16-20

e.

Monitoring – 2 Kings 12:16, Luke 16

9.

Briefly describe the difference between an individual who is a “millionaire” versus an individual with a net worth of a million dollars. Include a discussion of liquid and non-liquid assets.

10.

Complete three of the following:

a.

Reconcile bank balance to book balance in checking accounts, including deposit in transit, service charge, returned NSF, interest on account, and checks in transit.

b.

Show transactions necessary for acquisition or deposit of assets, and acquisition and disposal of liability. Show transactions necessary to close income and expense accounts at year-end.

c.

Be able to write an income statement from a trial balance.

d.

Be able to correctly classify balance sheet items with short-term asset, long-term asset, contra asset, short-term liability, long-term liability, and equity.