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La ecuación contable A = P + C

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La ecuación contable A = P + C

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Conceptos clave de la ecuación

Created by

Doralis Rodriguez
Doralis Rodriguez
Panama

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La ecuación contable A = P + C
 

La ecuación contable A = P + COnline version

Conceptos clave de la ecuación

by Doralis Rodriguez
1

La ecuación A = P + C no se aplica a las transacciones entre la empresa y sus propietarios.

2

Un aumento del Activo sin aumentar el Pasivo implica un aumento del Capital.

3

Si pagas una deuda con efectivo, el Activo disminuye y el Pasivo también disminuye, manteniendo la igualdad.

4

La ecuación muestra que cada transacción afecta al menos dos cuentas para mantener A = P + C.

5

El Capital y el Pasivo son lo mismo.

6

Un aumento del Activo siempre implica una disminución del Capital.

7

El Activo es la obligación de la empresa.

8

El Capital incluye las aportaciones de los dueños y las utilidades retenidas.

9

Al emitir acciones, el Pasivo también aumenta.

10

En la ecuación contable A = P + C, A es Activo, P es Pasivo y C es Capital.

 
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