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Ecuación Contable y Partida Doble

Description

Mind Map on Ecuación Contable y Partida Doble, created by Diana Margarita ARANDA PARRA on 07/04/2018.

Mind Map by Diana Margarita ARANDA PARRA, updated more than 1 year ago

	Created by Diana Margarita ARANDA PARRA about 6 years ago

Resource summary

Ecuación Contable y Partida Doble

Ecuación Contable
1. Su Expresión
  1. Activo = Pasivo + Patrimonio
  2. Patrimonio = Activo - Pasivo
  3. Pasivo = Activo - Patrimonio
Partida Doble
1. Concepto
  1. Debita
  2. Acredita
2. Elementos
  1. Asientos
    1. Simples
      1. Una Cuenta
        Debita
        Acredita
    2. Compuestos
      1. Las Cuentas
        Una debita y dos acreitan
        Una acredita dos debitan

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