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13153925
LA PARTIDA DOBLE Y LA ECUACIÓN CONTABLE
Description
Mind Map on LA PARTIDA DOBLE Y LA ECUACIÓN CONTABLE, created by Luis Alfonso Molano on 06/04/2018.
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Mind Map by
Luis Alfonso Molano
, updated more than 1 year ago
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Created by
Luis Alfonso Molano
about 6 years ago
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Resource summary
LA PARTIDA DOBLE Y LA ECUACIÓN CONTABLE
Comprende
Partida doble
Identifica
Elementos
Los asientos son
Simple
1 cuenta
Dos débitos
1 crédito
Dos débitos
1 crédito
Compuesto
Las cuentas
Cuentas con
Dos débitos
1 crédito
Dos débitos
1 crédito
Cuentas con
1 débito
2 créditos
1 débito
2 créditos
El concepto
La cuenta se
Acredita
Debita
Ecuación patrimonial
Identifica
Los elementos
Formulas
Patrimonio = Activo - Pasivo
Activo = Pasivo + Patrimonio
Calcular la ecuación patrimonial
Pasivo = Activo – Patrimonio
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