Contabilidad Bsica I

ACCO 111
Taller II
PROFESOR NOEL ORTIZ TORRES

Universidad del Este, Universidad Metropolitana,Universidad del Turabo

Repaso
1.
2.
3.
4.
5.

Significado de contabilidad y el proceso.

Usuarios y usos de la contabilidad.
Concepto tico en la contablidad.
Generally Accepted Accounting Principle
y el principio de costo.
Supuesto de unidad monetaria y entidad
econmica.

Repaso
6.
7.
8.
9.
10.

Cash basis y accrued basis.

Ecuacin Contabilidad y definiciones
assets, liabilities y owners equity
Analizar el efecto de las transacciones en la
ecuacin de contabilidad.
Los cuatro estados financieros y como se
preparan.
Oportunidades en el campo de contabilidad.

Prctica

Clasifica entre inversin, retiro, ingreso o gasto

indica si aumenta o disminuye el Owners

Equity.
1.
2.
3.
4.
5.
6.

Gasto renta
Reconoci ingresos por servicios
Pago del telfono de uso personal
Gasto salario
Contrat secretaria
Aport dinero en la empresa

Prctica
Clasifica entre assets, liabilities y owners equity
1.
2.
3.
4.
5.
6.
7.
8.

Accounts receivable
Accounts payable
Bonds, Capital
Office supplies
Utilities expense
Cash
Note payable
Equipment

Taller Dos
ANLISIS Y
REGISTRO DE
TRANSACCIONES

Objetivos
1. Reconocer las reglas del dbito y del crdito.
2. Describir lo que es una cuenta e indicar su balance
normal.
3. Indicar los pasos bsicos en el proceso de anotacin
o registro y explicar lo que es un diario (journal) y
cmo se usa.

Objetivos

4. Reconocer lo que es un libro mayor (ledger) y

explicar el proceso de traslado.
5. Preparar un balance de comprobacin (trial
balance) y explicar su propsito.

Reconocer en la cuenta
Anotar en la cuenta si aumenta o disminuye, segn

la clasificacin de asset, liabilities, equity,

revenue y expenses
Dbito = izquierdo

Crdito = derecho

Cuenta T

Dbito y Crdito
El sistema de contabilidad tiene doble entrada

Cada transaccin afecta dos cuentas o ms, de

modo que la ecuacin de contabilidad se
mantenga igual.

Anotar al menos una cuenta en dbito y un

crdito a la otra.

Dbitos y crditos tienen que ser igual.

If Debits are greater than Credits, the account will have a debit
balance.

Account Name
Debit / Dr.

Transaction #1

$10,000

Transaction #3

8,000

Balance

$15,000

Credit / Cr.

$3,00
0

Transaction #2

If Credits are greater than Debits, the account will have a

credit balance.

Account Name
Debit / Dr.

Transaction #1

Balance

$10,000

Credit / Cr.

$3,00
0
8,000
$1,000

Transaction #2
Transaction #3

Assets
Debit / Dr.

Normal Balance

Chapter
3-23

Credit / Cr.

Assets - Debits should

exceed credits.
The normal balance
is on the increase side.

Liabilities Credits
should exceed debits.
The normal balance
is on the increase side.

Owners investments and

revenues increase owners
equity (credit).

Owners Equity
Debit / Dr.

Credit / Cr.

Owners drawings and

expenses decrease owners
equity (debit).

Normal Balance

Chapter
3-25

Owners Capital
Debit / Dr.

Chapter
3-25

Owners Drawing

Credit / Cr.

Debit / Dr.

Normal Balance

Normal Balance

Chapter
3-23

Credit / Cr.

Revenue
Debit / Dr.

Credit / Cr.

Normal Balance

Chapter
3-26

Expense
Debit / Dr.

Normal Balance

Chapter
3-27

Credit / Cr.

The purpose of earning revenues

is to benefit the owner(s).
The effect of debits and credits on
revenue accounts is the same as
their effect on Owners Capital.
Expenses have the opposite effect:
expenses decrease owners equity.

Debits:
a. increase both assets and liabilities.
b. decrease both assets and liabilities.
c. increase assets and decrease liabilities.
d. decrease assets and increase liabilities.

Q4. Maria Alvarez, a beginning accounting

student, believes debit balances are
favorable and credit balances are
unfavorable. Is Maria correct? Discuss.

Diario = Journal

Reconocer las transacciones en el diario segn las

transacciones econmicas. Regularmente lo prepara

el tenedor de libros (bookkeeper).

Pasos

Analiza cada
transaccin

Reconoce en el diario la
transaccin

Traslada la informacin al
mayor

Documentos necesarios que evidencian las transacciones,

recibos de ventas, cheques, facturas, o recibos de efectivo de la
caja registradora.

Diario

Reconoce la transaccin original.

Se anotan las transacciones en orden cronolgico.
Contribuciones al proceso de reconocer en el
diario
Divulga los efectos completos de una
transaccin
Ayuda a prevenir o localizar errores dbito o
crdito que se encuentran fcilmente.

Ejemplo
E2-4 (Facts) Presented below is information related to
Hanshew Real Estate Agency.

Oct. 1

Pete Hanshew begins business as a real estate agent with a

cash investment of $15,000.

General Journal

E2-4 (Facts) Presented below is information related to

Hanshew Real Estate Agency.

Oct. 3

Purchases office furniture for $1,900, on account.

General Journal

E2-4 (Facts) Presented below is information related to

Hanshew Real Estate Agency.

Oct. 6

Sells a house and lot for B. Kidman; bills B. Kidman $3,200

for realty services provided.

General Journal

E2-4 (Facts) Presented below is information related

to Hanshew Real Estate Agency.

Oct.
27

Pays $700 on balance related to transaction of Oct. 3.

General Journal

E2-4 (Facts) Presented below is information related to

Hanshew Real Estate Agency.

Oct.
30

Pays the administrative assistant $2,500 salary for Oct.

General Journal

Simple Entry Two accounts, one debit and one credit.

Compound Entry Three or more accounts.

Example On June 15, H. Burns, purchased
equipment for $15,000 by paying cash of $10,000
and the balance on account (to be paid within 30
days).
General Journal

Libro Mayor (General Ledger)

Contiene el grupo de cuentas que tiene la compaa.

Incluye todas las cuentas de:

activos
pasivos
equidad de los dueos
ingresos y
gastos.

Lista de cuentas (chart of accounts)

Consiste en una lista de cuentas y nmeros de cuentas
organizados en el orden que son presentados en los
estados financieros.
Hanshew Real Estate Agency
Chart of Accounts
Assets
101
112
126
130
150
158

Cash
Accounts receivable
Advertising supplies
Prepaid insurance
Office equipment
Accumulated depreciation

Owner's Equity
300
306
350

Revenues
400

Liabilities
200
201
209
212
230

Accounts payable
Notes payable
Unearned revenue
Salaries payable
Interest payable

Hanshew, Capital
Hanshew, Drawing
Income summary

Service revenue

Expenses
631
711
722
726
729
905

Advertising supplies expense

Depreciation expense
Insurance expense
Salaries expense
Rent expense
Interest expense

Ejemplo de cuenta en el libro

mayor

Transferencia (posting) del diario (journal) al

mayor general (general ledger).
ledger)

Date
Oct. 1

General
Journal
Account Title
Cash

J1
Ref.

Debit

101

15,000

Hanshew, Capital

Credit
15,000

(Owner's investment in business)

General Ledger
Cash
Date

Oct. 1

Explanation

Ref.

J1

Debit

15,000

Acct. No. 101

Credit

Balance

15,000

Review
Question

Posting:
a. normally occurs before journalizing.
b. transfers ledger transaction data to the

journal.
c. is an optional step in the recording

process.
d. transfers journal entries to ledger

accounts.

Balance de comprobacin (Trial Balance)

Lista de todas las cuentas y los balances a una fecha

especfica.
El propsito es asegurarse que todos los dbitos y
crditos son iguales.

A trial balance will not balance if:

a. a correct journal entry is posted twice.
b. the purchase of supplies on account is debited to Supplies

and credited to Cash.

c. a $100 cash drawing by the owner is debited to Owners

Drawing for $1,000 and credited to Cash for $100.

d. a $450 payment on account is debited to Accounts Payable

for $45 and credited to Cash for $45.

Discussion Question

Jim Benes is confused about how accounting

information flows through the accounting system. He
believes the flow of information is as follows.
a. Debits and credits posted to the ledger.
b. Business transaction occurs.
c. Information entered in the journal.
d. Financial statements are prepared.
e. Trial balance is prepared.

Is Jim correct? If not, indicate to Jim the proper flow

of the information.