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Destino: acumula los efectos de las transacciones registradas en el libro mayor individual. Implica transferir todos los dbitos y crditos en una pgina del diario

Destino:

acumula los efectos de las transacciones registradas en el libro mayor individual.

Implica transferir todos los dbitos y crditos en una pgina del diario al balance de prueba.

debe realizarse en el orden del nmero de cuenta.

se logra examinando las cuentas del libro mayor y viendo cules necesitan actualizarse.

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