Generally, financial accounts are divided into 4: Assets, Liabilities, Loss and Gain. The first two
correspond to the called party inventory Tax Balance Sheet 8 columns. The remaining results
are the same sector Statement.
Other Receivables for Traffic Operations.
* Personal Accounts: In the subgroup 46, "personal", balances with company employees whose
salaries are recorded in the subgroup 64, staff costs are included. These balances can be
debtors (receivables) or credito
Accounting relationship with other disciplines
The accounts have several books that are indispensable for every company which are:
There are also so-called "Auxiliary Books" such as the Book of
Safety, Assistant Sales Journal, the J
The accounting information may relate to the family, the company, the state or the nation as a
whole. Therefore, there are four distinct branches of Accounting:
- The accounts of family economic unit, entity usually decide the fate of the inc
Importance of accounting:
Accounting is a methodical record of the operations of a company, and its importance is derived
from the following considerations:
The entrepreneur invests in business values and needs to control his movement is justifiable,
Origin of accounting
Accounting dates from ancient times, when man is forced to keep records and controls their
properties because not enough memory to store the required information. It has been shown by
various historians that in times like Egyptian or
They are claims by the company (rights) against third parties, natural or legal. We can
-The Receivables originated by the normal business of the company (they are the subject of this
THE GENERAL PLAN OF ACCOUNTING
This topic is widely developed in Chapter 10 of the recommended textbook ("Accounting
General" Angel Saez Torrecilla).
The following summarizes the highlights to be of take into account the student:
The general a
INTRODUCTION TO ACCOUNTING.
Anywhere in the world and time in history, men and society in general have had and have the
need to know what resources have and how to control them, so they get to increase their
chances of accumulation, or at least not fall i
It is based on the constitution and refers us to the specific laws such as the tax code of the
federation, which we define as baby bookkeeping tax status.
There is no denying the importance of tax accounting for entrepreneurs and accountant