{"id":189,"date":"2026-09-25T19:43:45","date_gmt":"2026-09-25T19:43:45","guid":{"rendered":"http:\/\/felix"},"modified":"2026-09-25T19:43:45","modified_gmt":"2026-09-25T19:43:45","password":"","slug":"como-comparar-tu-balance-con-estado-de-resultado-previo-al-cierre-contable","status":"publish","type":"docs","link":"https:\/\/aprende.dora.ec\/?docs=como-comparar-tu-balance-con-estado-de-resultado-previo-al-cierre-contable","title":{"rendered":"Como comparar tu Balance con Estado de resultado previo al cierre contable"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Como comparar tu Balance con Estado de resultado previo al cierre contable<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Descripci\u00f3n:<\/strong> Este procedimiento sirve para auditar y cuadrar la informaci\u00f3n contable entre el Balance General y el Estado de Resultados en Dora antes de ejecutar el cierre del ejercicio fiscal. Permite verificar que la ecuaci\u00f3n patrimonial sea exacta, constatar que la cuenta reservada de patrimonio coincida con la utilidad neta del per\u00edodo y detectar si existen cierres contables pendientes de a\u00f1os anteriores que puedan estar distorsionando las cifras.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Como comparar tu Balance con Estado de resultado previo al cierre contable\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/X-LtERPTWQo?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Proceso<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Paso 1:<\/strong> Verificar el Balance GeneralEn el men\u00fa de Dora, dir\u00edgete a Reportes > Balance General.Filtra el per\u00edodo o a\u00f1o fiscal que vas a cerrar (ej. 2024).Comprobaci\u00f3n de Ecuaci\u00f3n Patrimonial: Con una calculadora, resta el total del Activo menos el Pasivo ($Activo &#8211; Pasivo$).Verifica que el resultado sea id\u00e9ntico al valor total reportado en el Patrimonio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Paso 2:<\/strong> Verificar el Estado de ResultadosEn el men\u00fa, dir\u00edgete a Reportes > Estado de Resultados.Filtra el mismo a\u00f1o fiscal (ej. 2024) seleccionando el primer nivel de detalle para una revisi\u00f3n r\u00e1pida.Comprobaci\u00f3n de Utilidad Neta: Resta a los Ingresos los rubros de Costos y Gastos ($Ingresos &#8211; Costos &#8211; Gastos$).Confirma que la diferencia sea exactamente igual al valor mostrado en la l\u00ednea de Utilidad Neta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Paso 3:<\/strong> Comparar el Balance contra el Estado de ResultadosEn el Balance General, despliega el nivel de detalle hasta el nivel 3 y haz clic en Ejecutar.Ubica la cuenta patrimonial reservada 3.07.01.01 (Resultados del ejercicio).Compara el saldo de esta cuenta con el valor de la Utilidad Neta reflejado en el Estado de Resultados.Criterio de validaci\u00f3n: Ambos montos deben ser exactamente iguales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Paso 4:<\/strong> Identificar descuadres por cierres pendientes de a\u00f1os anterioresDetecci\u00f3n del origen: Si los valores de la cuenta 3.07.01.01 y la Utilidad Neta no coinciden, significa que existen a\u00f1os anteriores sin cierre contable.Revisi\u00f3n a\u00f1o por a\u00f1o: Filtra el Balance y el Estado de Resultados comenzando desde el a\u00f1o m\u00e1s antiguo registrado en el sistema (ej. 2020, 2021, 2022..).Uso de la casilla &#8220;Considerar cierre&#8221;:En el Estado de Resultados, marca la casilla Considerar cierre y haz clic en Ejecutar.Si no se muestran resultados: El per\u00edodo ya fue cerrado y sus cuentas fueron liquidadas correctamente.Si se muestran datos: El per\u00edodo sigue abierto y requiere que ejecutes su cierre.Acci\u00f3n correctiva: Realiza el proceso de cierre contable en orden estricto de antig\u00fcedad (cerrar primero los a\u00f1os anteriores pendientes) antes de efectuar el cierre del a\u00f1o actual.<\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>Como comparar tu Balance con Estado de resultado previo al cierre contable Descripci\u00f3n: Este procedimiento sirve para auditar y cuadrar [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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Estado de resultado previo al cierre contable Descripci\u00f3n: Este procedimiento sirve para auditar y cuadrar 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