I believe some of you know about what happened but if you don’t worry because I’ll explain.
❶ (slide inicial) Good morning classmates, today I’m going to talk about the columbine high school shooting.We assume that you already have a new year created and that you are going to close the previous one. Obviously, before closing an exercise, the normal thing is that you are already in your Accounting for the following year, entering notes.In this Accounting, you do not have to close on December 31, if not when it is the actual closing of the fiscal year (eg Multinationals close in March, Campaign Companies at the end of the same, etc …). This process will be done by you, when you want to close the exercise.I’m in the new exercise, but giving data from the Previous one.I had almost presented the Books from the previous Exercise and I have to make corrections that affect the Exercise in Progress in addition to the Previous Exercise.The end of the year is coming and we all have doubts about how to close.We have not finished the exercise yet and we already have notes for the New Exercise.We will have to be able to answer the following questions: In Allar you can make Closing and Opening when and as many times as you want. Special importance has the techniques of application of Distribution of Non-Productive Departments (only COST), against Productive Departments. TYPE of INCOME / EXPENDITURE: There are some academics who prefer to call it ACTIVITY, instead of TYPE of ENTRY.ĬOST CENTERS: If we talk about WORKS, EACH WORK is evident, in the case of HOTELS, each HOTEL, etc.ĭEPARTMENTS: Its own word defines it, eg MASONRY, PLUMBING, CARPENTRY, FLOORS, ADMINISTRATION, BARS … Therefore, for this new module, in the first place, the three SUPRA-CONCEPTS already exposed must be defined or analyzed: Let’s say that the NORMAL ACCOUNTING entries (FINANCIAL-ACCOUNTING), those of an analytical nature of Costs are hung, a determining qualifier of their TYPE of INCOME / EXPENDITURE, to which COST CENTER it is attributed and to which DEPARTMENT it corresponds. TYPE of INCOME or EXPENDITURE: XXX Also called ACTIVITY. In this case, Class One has wanted to go further and shows us a possible cubic vision of the American Accounting style. In the world of Hotels, it is a tool to obtain the reports called “Uniform Systems of Account for Hotels”, which are based on Departmental Balances with their various breakdowns of Income and / or Expenses. This is a new module developed mainly for CONSTRUCTION COMPANIES and / or HOTELS, its functionality is the usual terminology of Cost Accounting.
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