parle-accounting CH 12 - CAPITULO 12 VOCAB Partida doble...

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CAPITULO 12 VOCAB Partida doble Debe Haber Cargar un debe Abonar un haber Aumento Disminucion Monto Empresa Caja Activos Pasivos Patrimonio Ingresos Gastos Libros contables El diario El libro mayor Saldo Saldo actual Balance general Activos circulantes Activos fijos Pasivos circulantes Pasivos a largo plazo Hipotecas Bonos corporativos Prestamos bancarios Efectivo Cuentas por pagar Cuenta corriente Inversion Retiros Cierre Ganancias Perdidas Periodo contable Ventas Desgastar Equipo de oficina Pagares Pagos anticipados Cobros anticipados Estado de resultados CHAPTER 12 VOCABULARY Double entry ledger Debit Credit Carry a debit To credit Increase Decrease Amount Business Cash Assets Liabilities Owner’s equity Income Expenses Accounting books Journal General ledger Balance Actual balance Current assets Fixed assets Current liabilities Long term liabilities Mortgage Corporate bonds Bank loans Cash Accounts payable Accounts receivable Current account Investment Withdrawals Closing Profits Losses Accounting period Sales To wear out Office equipment Promissory notes unearned payments
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Unformatted text preview: unearned income profit and loss statement Must make a cuenta for every item: activo, pasivo, gasto, ingreso Three parts: nombre de cuenta, haber, debe Libro Mayor/Libro Mayor General Libro mayor- libro donde hay muchas cuentas relacionadas Libro mayor general- libro mayor que tiene todas las cuentas de una empresa. Activos circulantes and fijos Circulantes- efectivo, cuentas por cobrar, inventario, gastos, gastos pagado anticipados Fijos-plantas, edificios, bienes raices, maquinaria, vehiculos Pasivos circulantes y de largo plazo Circulantes pagares, cuentas por pagar, sueldos por pagar, cobros anticipados De largo plazo- hipotecas Cuentas de capital y retiro Cuenta de capital = inversion de duenos + ingreso neto Retiros = cuando el dueno saca su inversion, se registra en este cuenta no como reducciones de cuenta de capital Registro —debes and haberes. Diario- donde escriben cada transaccion cuando occure....
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  • Spring '09
  • Parle
  • Propiedad, Activo circulante, Estado de resultados, Balanza de pagos

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