{"id":452,"date":"2025-08-11T16:30:14","date_gmt":"2025-08-11T16:30:14","guid":{"rendered":"https:\/\/cfo-ready.com\/?p=452"},"modified":"2025-08-11T16:30:17","modified_gmt":"2025-08-11T16:30:17","slug":"devengacion-contable-ejemplos-asientos","status":"publish","type":"post","link":"https:\/\/cfo-ready.com\/en\/devengacion-contable-ejemplos-asientos\/","title":{"rendered":"Basic Postulate: Accounting Accrual: concept, examples and entries according to NIF (A-1, Chapter 20)"},"content":{"rendered":"<p>The <strong>accounting accrual<\/strong> It is a basic postulate established in the <strong>NIF A-1<\/strong>, which indicates that the effects of transactions and other events that economically affect an entity should be recognized <strong>at the time they occur<\/strong>, regardless of the date on which the cash is collected or paid.<\/p>\n\n\n\n<p>This principle ensures that financial information accurately reflects the entity&#039;s financial position and performance, recognizing revenues, costs, expenses, assets, and liabilities when they are generated, not when money is received or paid.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Key concept<\/h2>\n\n\n\n<p>Accrual accounting involves:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recognize economic effects when they occur.<\/li>\n\n\n\n<li>Include both transactions with third parties and other internal or external events that affect the financial situation.<\/li>\n\n\n\n<li>Record assets, liabilities, income, costs, and expenses when the conditions for their recognition are met, even if payment or collection occurs later.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Types of events that are recorded by accrual<\/h2>\n\n\n\n<p>According to NIF, the economic effects may arise from:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Internal transformations:<\/strong> Changes in resources or obligations within the company.\n<ul class=\"wp-block-list\">\n<li>Example: conversion of raw materials into finished products.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Internal events:<\/strong> Processes that do not involve third parties.\n<ul class=\"wp-block-list\">\n<li>Example: depreciation, amortization, impairment of assets.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>External events:<\/strong> Events beyond the entity&#039;s control.\n<ul class=\"wp-block-list\">\n<li>Example: inflation, exchange rate fluctuations, natural disasters, political changes.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Practical examples with accounting entries<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Credit sale<\/h3>\n\n\n\n<p>A company sells merchandise for $50,000 plus VAT of 16%, with payment within 30 days.<\/p>\n\n\n\n<p><strong>Entry at the time of sale (accrual):<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">Cargo Clients 58,000<br>    Sales Subscription 50,000<br>    VAT credit transferred 8,000<br><\/pre>\n\n\n\n<p>Although the customer will pay within 30 days, revenue is recognized when control of the merchandise is transferred.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">2. Purchase of raw materials on credit<\/h3>\n\n\n\n<p>The company purchases raw materials for $20,000 plus VAT, payable within 15 days.<\/p>\n\n\n\n<p><strong>Seat at time of purchase:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">Inventory Charge 20,000<br>VAT creditable charge 3,200<br>    Suppliers Subscription 23,200<br><\/pre>\n\n\n\n<p>The expense or cost is recognized when the merchandise is received, not when it is paid.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">3. Depreciation of equipment<\/h3>\n\n\n\n<p>Equipment with a value of $120,000 and a useful life of 5 years is depreciated on a straight-line basis.<\/p>\n\n\n\n<p><strong>Monthly entry:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">Charge Depreciation Expense 2,000<br>    Credit Accumulated Depreciation 2,000<br><\/pre>\n\n\n\n<p>There is no cash flow here, but there is an economic effect that reduces the asset&#039;s book value and affects the result.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">4. Exchange rate loss<\/h3>\n\n\n\n<p>A customer owes USD 10,000; the exchange rate when the sale was recorded was USD 18.50, and at the end of the month it rose to USD 19.00.<\/p>\n\n\n\n<p><strong>Exchange rate difference entry:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">Position Clients 5,000<br>    Exchange profit credit 5,000<br><\/pre>\n\n\n\n<p>The exchange gain is recognized for the increase in the value in pesos of the account receivable.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">5. Record of interest payable<\/h3>\n\n\n\n<p>A bank loan generates monthly interest of $8,000, to be paid at the end of the quarter.<\/p>\n\n\n\n<p><strong>Monthly entry:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">Interest expense charge 8,000<br>    Interest payable 8,000<br><code><br><\/code><\/pre>\n\n\n\n<p>The expense is recognized when it accrues, even if payment is made later.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Importance of accounting accruals<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It reflects the economic reality of the company.<\/li>\n\n\n\n<li>Facilitates comparison between periods.<\/li>\n\n\n\n<li>Complies with NIF and international standards.<\/li>\n\n\n\n<li>It allows decisions to be made based on complete and timely information.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>The <strong>accounting accrual<\/strong> Ensures that financial statements reflect transactions and events as they truly affect the company, not just when cash comes in or goes out. This approach is essential for quality accounting and compliance with current regulations.<\/p>","protected":false},"excerpt":{"rendered":"<p>La devengaci\u00f3n contable es un postulado b\u00e1sico establecido en la NIF A-1, que indica que los efectos de las transacciones y otros eventos que afectan econ\u00f3micamente a una entidad deben reconocerse en el momento en que ocurren, sin importar la fecha en que se cobre o pague el efectivo. Este principio asegura que la informaci\u00f3n [&hellip;]<\/p>","protected":false},"author":2,"featured_media":195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[69],"tags":[183,182,184,181],"class_list":["post-452","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nif","tag-capitulo-20","tag-devengacion-contable","tag-nif-a-1-capitulo-20","tag-nif-a-1-devengacion-contable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Devengaci\u00f3n contable: concepto, ejemplos seg\u00fan las NIF<\/title>\n<meta name=\"description\" content=\"Descubre qu\u00e9 es la devengaci\u00f3n contable seg\u00fan las NIF, c\u00f3mo se aplica en la pr\u00e1ctica, y revisa ejemplos practicos.\" \/>\n<meta name=\"robots\" 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