When a company owns one company, no major complications arise, Accounting collect
information of all facts relating to society. However, when a company owns several companies,
society is free to carry, for internal purposes, more tha
This is the time to make certain arrangements in Accounting moment. It is conducting a correct
classification of annotations, which, for one reason or another, need a touch up.
A first reason arises in certain facts that not correc
Expansive, reductive, neutral and combined (equity components).
1. Accounting expansive Acts are those that increase the economic structure and financial
structure of the company.
We say that a fact is expansive, if after occur, increases the asset (econo
An expense is other than a loss.
2. Where income is obtained, there is also an economic double movement: on one hand will go
money, and another in return will the provision of a service or supply of goods. It's very different
than a pure income profit.
Annotations in the Journal. The seats are different concerning the sale goods, but the others are
identical. And the seats are different sales because in the case of speculative procedure cost of
goods delivered to customers is known while in the case of
Living in the 21st century, apart from various commodities and products of technological
progress, also implies facing serious challenges. Among them one can name global warming,
third-world country hunger and poverty, nuclear weapons, cancer, and so on;
The regularization process.
When you have recorded all operations that affect or may affect the heritage must undertake
1 Develop an off-inventory.
Indeed, the last day of the accounting period, once registered all operations and before
The distribution of profit.
The benefit given by the final balance of the account "Profit and Loss" is nothing more than the
increase in the assets shown in the accounting period. This increase in equity or profit is to be
distributed among all those enti
Operating income: Operating income less operating expenses Income.
Financial income: Interest income less interest expense.
Ordinary profit or loss, also called Result from ordinary activities: financial exploitation results
Methods variable repayment: This encompasses all methods not seeking a flat amount. They
can be of two kinds:
a) The methods that determine a repayment installments following a mathematical law, for
example, that grow or shrink in arithmetic or geometric