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Rumbo Contable: Activos, Pasivos y Patrimonio

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Rumbo Contable: Activos, Pasivos y Patrimonio

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Conceptos clave contables

Created by

williamjosed
williamjosed
Colombia

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Rumbo Contable: Activos, Pasivos y Patrimonio
 

Rumbo Contable: Activos, Pasivos y PatrimonioOnline version

Conceptos clave contables

by williamjosed
1

¿Qué es un activo en contabilidad?

2

¿Qué es un pasivo?

3

¿Qué representa el patrimonio en una empresa?

4

¿Qué es un ingreso?

5

¿Qué es un gasto?

6

¿Qué indica la ecuación contable básica?

7

¿Qué cuenta representa el patrimonio neto?

8

¿Qué tipo de cuenta es un activo?

9

¿Cuál es una distinción entre gasto y costo?

10

¿Qué acciones afectan directamente al patrimonio neto?

Explicación

Los activos son recursos que la empresa controla y que se espera que generen beneficios en el futuro.

Los pasivos son deudas u obligaciones que la empresa debe pagar en el futuro.

El patrimonio es la diferencia entre lo que posee la empresa (activos) y lo que debe (pasivos).

Los ingresos representan el flujo de recursos que recibe la empresa por su actividad principal.

Los gastos consumen recursos para facilitar la generación de ingresos.

La ecuación refleja que los recursos de la empresa provienen de deudas o del capital de los dueños.

El patrimonio neto surge cuando restas lo que debe la empresa a lo que posee.

Activos son cuentas de balance que muestran recursos controlados.

Gasto se reconoce por consumo; costo es la valoración de insumos para producir.

El patrimonio neto se ve impactado por resultados (ingresos/gastos) y por movimientos de capital.

 
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