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Accounting and Financial Statements - Coggle Diagram
Accounting and Financial Statements
accounting concepts
It is a technique systematically and structurally of financial information
Accounting Objective
Be useful as a means of control
Give legal protection
provide information
NET EQUITY is expressed in 2 ways
By its component PN:C+ Result
By difference between the remaining A-P: PN (1)
Accounting Equation
Static equation
dynamic equation
cost classification
According to its identification with some costing unit
According to calculated time
according to its function
According to the type of cost incurred
according to the importance
Cost
Manufacturing overhead
Indirect Department General Expenses
Cost assigned to service department
Allocated Plant Indirect Cost
Fixed cost
Fixed cost of operation
Scheduled fixed cost
Committed fixed cost
Department Direct General Expenses
Indirect labor
Materiales indirectos
ICF Classification
According to department
According to proration
According to variability