Fundamentos de la teneduría de libros

Name: Fundamentos de la teneduría de libros
Author: Anna Bull

Cualquier organización que quiera tener éxito financiero utilizará ciertos procesos. Es importante comprender los diferentes tipos de estados financieros y…

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(bright music) In order to implement successful bookkeeping tactics you must first have a strong understanding of the basics of bookkeeping. In the following lessons, we will identify several accounting methods for businesses based on their needs and type of operation. You will also learn the basic accounting terms and generally accepted accounting principles or GAAP. When it comes to accounting, most businesses are categorized as either for-profit or nonprofit. Both for-profit and nonprofit businesses have inflows and outflows of cash and resources such as revenue, expenses, equipment or land that must be financially managed but they also have crucial differences. These differences will be identified by how either type uses accounting practices within specific industries. Let's talk about nonprofit businesses. These businesses are often tax exempt and we see them all around us as organizations involving religion, education social services, healthcare and the arts. Nonprofit businesses start the accounting process by looking at their total expenses to operate. They attempt to forecast how much these expenses will be in order to continue to offer their services to the public. Then they average how much they need to obtain through fundraising, donations, grants or other sources in order to meet their costs. For-profit businesses earn their profits by offering goods or services. This type of business uses accounting methods to measure their financial performance in order to ensure that all their resources are being used as efficiently as possible. We can further categorize for-profit businesses by the type of products or services they provide. Let's take a look at three types of for-profit industries. First, there are manufacturing businesses. Manufacturers create specific products from scratch. So it's necessary for them to monitor costs associated with every step of the process. For example, Proctor and Gamble produces shampoos to sell to retailers such as CVS Pharmacy or Walgreens. These businesses also have to operate production sites which generates further costs such as utilities. Another for-profit industry is merchandising. You've probably seen merchandising businesses in your local area because these businesses are very common. Merchandising businesses purchase finished products and then resell those products to their customers for a profit. Consider your local Costco and Lowe's as prime examples of merchandising businesses. Here's an example, a retailer purchases tube of toothpaste in bulk from a manufacturer at the best cost. They then mark up the price to earn a profit when they resell that toothpaste to you. When it comes to bookkeeping practices, merchandising businesses have to carefully monitor the purchase price of the products they sell in order to earn the best profit. They also accrue high costs from insurance, marketing and building leases or expenses. Service businesses are the third type of for-profits. These businesses earn revenue by providing intangible products for purchase. In other words they offer a service instead of physical merchandise. These types of businesses are one of the most important players in the United States economy. Airlines, insurance companies and hospitals are examples of mass service organizations. The largest cost for service businesses are typically for administrative and personnel purposes rather than a tangible product.

Principiante Proveedor : Anna Bull 6 lecciones · 15m en Árabe, Alemán, Inglés, Español, Francés, Portugués, Chinese

Descripción del curso

Cualquier organización que quiera tener éxito financiero utilizará ciertos procesos. Es importante comprender los diferentes tipos de estados financieros y métodos de contabilidad para aplicarlos mejor a su empresa. Este curso abordará todos los términos contables que debe saber, las diferencias entre las empresas y cómo preparan sus estados financieros, y las pautas de los Principios de contabilidad generalmente aceptados.

Objetivos de aprendizaje:

Lo que aprenderás

Identificar cómo la contabilidad difiere en industrias específicas
Distinguir los diversos tipos de estructuras empresariales
Comparar los métodos contables de caja y devengo
Aplicar directrices de los Principios de Contabilidad Generalmente Aceptados
Usar estados financieros para apoyar un negocio
Definir términos contables básicos y buenas prácticas contables

Puntos clave

Las organizaciones que aspiran a tener éxito financiero dependen de ciertos procesos establecidos.
Comprender los diferentes tipos de estados financieros y métodos contables le ayuda a aplicarlos a su negocio.
El curso cubre términos contables, cómo diferentes negocios preparan sus estados financieros y directrices de los Principios de Contabilidad Generalmente Aceptados.
La contabilidad puede diferir dependiendo de la industria específica y del tipo de estructura empresarial.
Los métodos de caja y devengo son dos enfoques diferentes para la contabilidad.

Preguntas frecuentes

¿Qué cubre el curso de Conceptos Básicos de Contabilidad de Libros Mayores?

Cubre los términos contables que necesita saber, las diferencias entre negocios y cómo preparan sus estados financieros, y directrices de los Principios de Contabilidad Generalmente Aceptados, en lecciones sobre contabilidad para industrias específicas, tipos de estructuras empresariales, prestación de servicios, términos contables básicos y buenas prácticas contables.

¿Para quién es este curso?

Es para cualquiera en una organización que quiera tener éxito financiero y necesite comprender los diferentes tipos de estados financieros y métodos contables para poder aplicarlos a su negocio.

¿Aprenderé la diferencia entre contabilidad de caja y devengo?

Sí. Uno de los objetivos de aprendizaje es aprender las diferencias entre los métodos de caja y devengo.

¿Explica este curso diferentes estructuras empresariales?

Sí. Incluye identificar los diversos tipos de estructuras empresariales, con una lección dedicada a Tipos de Estructuras Empresariales.