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13163542
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
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Created by
Diana Margarita ARANDA PARRA
about 6 years ago
10
0
0
Resource summary
Ecuación Contable y Partida Doble
Ecuación Contable
Su Expresión
Activo = Pasivo + Patrimonio
Patrimonio = Activo - Pasivo
Pasivo = Activo - Patrimonio
Partida Doble
Concepto
Debita
Acredita
Elementos
Asientos
Simples
Una Cuenta
Debita
Acredita
Compuestos
Las Cuentas
Una debita y dos acreitan
Una acredita dos debitan
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