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Accounting - Coggle Diagram
Accounting
Main Items
Results
Earnings and loses. Sales and selling costs.
Heritage
Capital, reserves and results.
passive
All debts that are not due within the subsequent tax period.
Active
Cash and all other accounts that are
wait they become
Accounting models and reports
.
Financial reports
most common are:
Income status
Capital status
The state of affairs
Parametros
Unit of measurement
asset registration
and liabilities and changes in them
Valuation Criteria
the valuation of investments
Capital to Maintain
It is the amount expressed in money contributed by the owners of the entity and the
capital increases that would have increased the capita
Accounting reports
State
Results
Balance Sheet or Situation
Statement of Evolution of Equity
The State of Origin and Application of Funds
Comparative States
Consolidated Statements
Bimonetary Accounting.
Homogeneous Currency Accounting
it is an accounting proposal
bimonetaria and not only of Bimonetary Financial Statements.
Behavior of the items against inflation
inflation affects all state items
accountants
Changes in prices and inflation
an increase in the general price level
Practical aspects of the Homogeneous Currency Model
requires an index of
measurement of the inflationary and deflationary process.
Accounting Standards
Norms of the Profession
are intended to complement the general ones and are
formed by those aspects of exposure that must meet a certain type
of entities
National and international postulates, principles and criteria.
It is a commission of
the JTC (Technical Accounting Board), which is responsible for approving
said accounting standards
Fuentes de las Normas. Disposiciones Legales, Criterios Técnicos.
are a set of rules or laws that establish the information that must be
be presented in the financial statements
Double Play Principles.
each operation that is registered must have two annotations one on the right side and one on the left side for balance
Notions of Accounting Registration
Registration
It consists of a cycle of seven stages.
systematic compilation and recording
of financial transactions.
The information contained in these
documents is moved to the ledgers
Accounting books
Higher
that merchants must carry to register the movement
monthly accounts in synthetic form
Auxiliares
analytically and in detail the
values and information recorded in the main books.
Diary
are registered in
chronological order all the journal vouchers prepared by the company
during the month
Accounts
Nominals
record the expenses and income of the merchant
To Pay
understands amounts receivable
account open to debtors for business operations
Reals
comprise the assets, liabilities and liquid capital of
negotiation
Clients
is created with
in order to keep a detailed record of external and internal accounts receivable.
comes from the Latin verb "coputare"
means to count,
both in the sense of comparing magnitudes
Function
Report
Control
Objective
Provide information to: Owners, shareholders, banks and managers, in relation to the
nature of the value of things that the business owes to third parties
Focus
a set of preventive actions that guides business management towards the future
Qualities and requirements
Utility, Provisionality, Significance, Relevance, Identification. Opportunity, Representativeness, Credibility, Reliability, Verifiability, Homogeneity
Main users
Workers
The state
Creditors
Institutions of
Credit
The
Investors
The Heritage. Notions and variations.
is the set of GOODS,
Rights and obligations
Equations
A = P + C
ASSETS = LIABILITIES + CAPITAL
Active and pasive
It is represented by all positive values, that is, what the company owns
what the company owes and has to pay
to any person or entity other than its owner
Nature
The set of goods and rights that belong to the company is what is called
economic structure.
Current and non-current
The one by which a credit right is transmitted