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Representan valores
tángibles como las
propiedades y las deudas
NOMINALES O DE GANANCIAS Y PERDIDAS
INGRESOS
GASTOS
COSTOS
Dan a conocer al final
del ejercicio contable
las utilidades, costos y
gastos, son
transitorias porque se
cancelan al cierre del
período contable
CUENTAS DE ORDEN
Dinero, documentos y bienes que
están en poder de la empresa, y que
no son de su propiedad, sino que
han sido recibidos por otra empresa
para su custodia, manejo o
negociación.