SEVILLA CORDERO JUAN

CARLOS

CATALOGO DE CUENTAS Y
MANUAL CONTABLE

GARZA ARROYO MARIA

ANGELICA
 CATALOGO DE CUENTAS
Activo Circulante Cuentas por cobrar
Corto plazo • Clientes
Efectivo y equivalentes de • Documentos por cobrar
efectivo
• Deudores
• Caja
• IVA Acreditable
• Fondos de Caja Chica
• IVA por acreditar
• Bancos
• IVA a Favor
Instrumentos Financieros
• Instrumentos Financiero
Inventarios
• INVENTARIOS

Pagos anticipados
• Papelería y tiles
• Propaganda y publicidad
• Primas de seguros y fianzas
• Rentas pagadas por anticipado
• Anticipo de impuestos
  IVA por pagar
Pasivo Circulante
 Impuestos y derechos por pagar
• Corto plazo
 Impuestos y derechos retenidos por enterar
Instrumentos financieros por pagar a
 Impuesto sobre la Renta (ISR) por pagar
corto plazo
 Participación de los trabajadores en las
 Proveedores
utilidades (PTU) por pagar
 Acreedores
 Rentas cobradas por anticipado
 Documentos por pagar
 Intereses cobrados por anticipado
 Acreedores bancarios
 IVA trasladado
 IVA por trasladar
 CAPITAL CONTABLE
Capital contribuido
Ingresos
• Capital Social
• Ventas
Capital ganado
• Devoluciones sobre compra
• Utilidad Acumuladas
• Descuentos sobre compra
• Pérdidas Acumuladas
• Productos financieros
• Otros productos
Costos y gastos
• Compras
• Gastos de compra
• Devoluciones sobre ventas
• Descuentos sobre ventas
• Gastos de venta
• Gastos de administración
• Gastos financieros
• Otros gastos
ACTIVOS
THE SLIDE TITLE GOES HERE!

Do you know what helps you make your point clear?

Lists like this one:

● They’re simple
● You can organize your ideas clearly
● You’ll never forget to buy milk!

And the most important thing: the audience won’t miss the
point of your presentation
 METHODS
OBSERVATION SAMPLING
Despite is red, Mars is actually Venus is the second planet
a cold place from the Sun

REPORTING DATA COLLECT

Saturn is composed mostly of RESEARCH Jupiter is the biggest planet in
hydrogen and helium METHODS the Solar System

EXPERIMENT HYPOTHESIS
Neptune is the farthest planet Mercury is the closest planet
from the Sun to the Sun
PASIVOS
 “This is a quote, words full of
wisdom that someone important
said and can make the reader get
inspired.”

—SOMEONE FAMOUS
 RESEARCH RESOURCES

● You can list your reference websites or publications here

● You can list your reference websites or publications here
● You can list your reference websites or publications here
● You can list your reference websites or publications here
● You can list your reference websites or publications here
● You can list your reference websites or publications here
● You can list your reference websites or publications here
● You can list your reference websites or publications here
● You can list your reference websites or publications here
● You can list your reference websites or publications here
 CAPITAL
CONTABLE
150,000
Big numbers catch your audience’s attention
INGRESOS
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 Storyset
Create your Story with our illustrated concepts. Choose the style you like the most, edit its colors, pick the
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Pana Amico Bro Rafiki Cuate

COSTOS Y
GASTOS
CREDITS: This presentation template was created by Slidesgo, and
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