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UNIT 14 - Coggle Diagram

- - - - Records of sell buys
      - Purchase order
        
        Customer
      - Delivery note
        
        Confirmation that you have receive
      - Invoice (Factura)
        
        With DN, later on
      - Credit Note
        
        You pay more than you should
        
        Money in customer favour
      - Debit note
        
        You receive less money than you should
        
        In company favour
      - Remitance advice receipt
        
        Customer (orden de pago)
      - Receipt
        
        Company
        
        Give customers to know the amount of money
      - Statement acc
        
        Each customer of your busines
        
        Who, when, amount of times, records of transactions.
- - - - The first account is called
        
        Net profit before tax
    - - Coorportation tax
    - - Net profit
        
        Dividens
        
        Percentage that you give to the shareholders
        
        Depend on the amount of shares
        
        Retain profit
        
        Money for the business
        
        Dividens and Retains are inside
        
        APPROPIATION
        
        Sole trader and Partner
        
        You will show the current fiscal year
        
        If not the previous and the current
- - - - Assets - Liabilities
  - - - +1 YEAR
        
        Furniture
    - - -1YEAR
        
        Inventories, cash and debtors
  - - - Paid in more than a year
    - - Paid in less than a year
        
        Supplier or overdraft
  - - - Shareholders funds
        
        Share capital or equity
        
        Money the shareholders paid when they bought a share
        
        Reserves
      - Long term liablities
  - - - The money invest in the company to pay for what you have
- - - - Good 1-2
      - Bad 0-1