{"id":4763,"date":"2019-12-10T22:36:11","date_gmt":"2019-12-11T03:36:11","guid":{"rendered":"https:\/\/incp.org.co\/ContArte\/?p=4763"},"modified":"2026-03-04T10:55:29","modified_gmt":"2026-03-04T15:55:29","slug":"cierre-contable","status":"publish","type":"post","link":"https:\/\/incp.org.co\/ContArte\/contenidos\/2019\/12\/cierre-contable\/","title":{"rendered":"Cierre contable"},"content":{"rendered":"<p>El cierre contable es el proceso en el que se cancelan las cuentas de resultado trasladando estos valores a las cuentas de balance. Realizarlo correctamente es fundamental para la compa\u00f1\u00eda, por eso en ContArte te explicamos los secretos para hacer el cierre perfecto.<\/p>\n<p><em>Por: <span style=\"color: #00ccff;\">Deisy Lorena Osma<\/span>, asistente de investigaci\u00f3n t\u00e9cnica del <span style=\"color: #00ccff;\"><strong>INCP<\/strong><\/span><\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4764\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/1.png\" alt=\"\" width=\"800\" height=\"2000\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/1.png 800w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/1-120x300.png 120w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/1-768x1920.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/1-410x1024.png 410w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4765\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/2.png\" alt=\"\" width=\"800\" height=\"2000\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/2.png 800w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/2-120x300.png 120w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/2-768x1920.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/2-410x1024.png 410w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4766\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/3.png\" alt=\"\" width=\"800\" height=\"2000\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/3.png 800w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/3-120x300.png 120w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/3-768x1920.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/3-410x1024.png 410w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4767\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/4.png\" alt=\"\" width=\"800\" height=\"2000\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/4.png 800w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/4-120x300.png 120w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/4-768x1920.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/4-410x1024.png 410w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4768\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/5.png\" alt=\"\" width=\"800\" height=\"2000\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/5.png 800w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/5-120x300.png 120w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/5-768x1920.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/5-410x1024.png 410w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/12\/Cierre-contable-contarte.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">DESCARGAR PDF AQU\u00cd<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El cierre contable es el proceso en el que se cancelan las cuentas de resultado trasladando estos valores a las cuentas de balance. Realizarlo correctamente es fundamental para la compa\u00f1\u00eda, por eso en ContArte te explicamos los secretos para hacer el cierre perfecto. Por: Deisy Lorena Osma, asistente de investigaci\u00f3n t\u00e9cnica del INCP DESCARGAR PDF&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/incp.org.co\/ContArte\/contenidos\/2019\/12\/cierre-contable\/\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":4770,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[544,496,5],"tags":[495],"class_list":["post-4763","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad-y-finanzas","category-contable","category-contenidos","tag-cierre-contable"],"views":579,"_links":{"self":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/4763","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/comments?post=4763"}],"version-history":[{"count":2,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/4763\/revisions"}],"predecessor-version":[{"id":4788,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/4763\/revisions\/4788"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media\/4770"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media?parent=4763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/categories?post=4763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/tags?post=4763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}