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Variación permutativa y modificativa

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Variación permutativa y modificativa

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Created by

Yani Matschinske
Yani Matschinske
Argentina

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Variación permutativa y modificativa
 

Variación permutativa y modificativaOnline version

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by Yani Matschinske
1

En toda operación contable se mantiene la igualdad de la Ecuación Patrimonial (Activo=Pasivo+PatrimonioNeto).

2

Una Variación Permutativa siempre involucra cuentas de Resultado (Ganancia o Pérdida).

3

El pago de un gasto, como el salario de un empleado, es una Variación Modificativa porque disminuye el Patrimonio Neto.

4

Las Variaciones Modificativas se conocen como cualitativas, ya que solo cambian la composición del patrimonio, no su valor total.

5

Si se cambia un Activo por otro Activo de igual valor (ej: compro un vehículo pagando con un cheque), se produce una Variación Permutativa.

6

El Patrimonio Neto de una empresa solo puede aumentar por el aporte de los propietarios.

7

Un aumento del Activo y del Pasivo por el mismo importe (ej: compro mercadería a crédito) es una Variación Permutativa.

 
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