Class notes
Patrimonio de la empresa
- Course
- Institution
Para introducirse en el mundo de la contabilidad
[Show more]
Seller
Followmiriblanco
Content preview
TEMA 2. TEORÍA DELPATRIMONIO
CONTABILIDAD GENERAL
1
,ÁREA DE CONTABILIDAD
U.C.L.M. ÍNDICE
2.1. Análisis elemental del patrimonio de la empresa
2.2. Elementos y masas patrimoniales
2.3. Análisis elemental del Activo
2.3.1. Definición de Activo
2.3.2. Activo no corriente
2.3.3. Activo corriente
2.4. Análisis elemental del Pasivo y Patrimonio Neto
2.4.1. Definición de Pasivo y Patrimonio Neto
2.4.2. Pasivo no corriente
2.4.3. Pasivo corriente
2.4.4. Patrimonio Neto
2.5. Fondo de maniobra
2.6. Equilibrios patrimoniales 2
, ÁREA DE CONTABILIDAD 2.1. ANÁLISIS ELEMENTAL DEL
U.C.L.M.
PATRIMONIO DE LA EMPRESA
PATRIMONIO
Conjunto de bienes, derechos y obligaciones
propiedad de la empresa
BIENES DERECHOS
Factores productivos propiedad Relación jurídica. Posición de
de la empresa que utilizan o acreedor frente a un tercero
surgen del proceso productivo respecto de un cobro
OBLIGACIONES
Relación jurídica. Posición de deudor frente a un
tercero respecto de un pago
3
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller miriblanco. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $7.51. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
62774 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 15 years now