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Cuentas: Activo, Pasivo y Patrimonio

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Cuentas: Activo, Pasivo y Patrimonio

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About this activity

Conceptos básicos contables

Created by

Silvia Katherine Aparicio Rocha
Silvia Katherine Aparicio Rocha
Bolivia

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Cuentas: Activo, Pasivo y Patrimonio
 

Cuentas: Activo, Pasivo y PatrimonioOnline version

Conceptos básicos contables

by Silvia Katherine Aparicio Rocha
1

Las cuentas de activo se aumentan con un débito y se disminuyen con un crédito.

2

Un gasto se registra con un débito y reduce el patrimonio.

3

En la ecuación contable, Activo = Pasivo + Patrimonio.

4

Las cuentas de activo se incrementan con crédito.

5

Un gasto se registra como aumento de activo.

6

El patrimonio se incrementa con débito.

7

Las cuentas de pasivo se incrementan con débito.

8

Los ingresos aumentan el patrimonio y se registran con crédito a la cuenta de ingresos.

9

Las cuentas de pasivo y de patrimonio se aumentan con un crédito y se disminuyen con un débito.

10

La ecuación contable es Activo + Pasivo = Patrimonio.

 
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