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RESOLUCIÓN DE EJERCICIOS RELACIONADOS CON LA ECUACIÓN PATRIMONIAL.
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Resolución de ejercicios relacionados con la ecuación patrimonial en contabilidad
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REPÚBLICA BOLIVARIANA DE VENEZUELAUNIVERSIDAD BICENTENARIA DE ARAGUA
VICERRECTORADO ACADÉMICO
FACULTAD DE CIENCIAS ADMINISTRATIVAS Y SOCIALES
ESCUELA DE ADMINISTRACIÓN Y CONTADURÍA
RESOLUCIÓN DE EJERCICIOS
RELACIONADOS CON LA ECUACIÓN
PATRIMONIAL.
Área: Introducción a la Contabilidad.
Sección: 2.
Marzo, 2023.
, ACTIVIDAD SUMATIVA 3. EJERCICIOS DE LA UNIDAD III. ECUACIÓN
PATRIMONIAL TEORÍA CARGO Y ABONO.
Ejercicio N°1
Con la siguiente información realice las operaciones descriptas y aplique la
fórmula de la ecuación patrimonial (Activo = Pasivo + Capital + Ingresos - Gastos):
1. Partamos de la situación del inicio de un negocio. El Sr. "Pedro López"
inicia un negocio de compra-venta de mercancías aportando de su
patrimonio personal lo siguiente: Dinero en efectivo Bs.80.000, escritorios
Bs. 15.000 y Mercancías Bs. 5.000.
Activo = Pasivo + Capital + Ingresos – Gastos
Activo: Capital: 100.000 Bs
Dinero en efectivo 80.000 Bs
Escritorios 15.000 Bs
Mercancías 5.000 Bs
Activo Total = 100.000 Bs
100.000 = 0 + 100.000 + 0 – 0
100.000 = 100.000
Se cumple la ecuación patrimonial.
2.- El Sr. "Pedro López" decide adquirir unas sillas al contado por Bs. 3.000.
Activo = Pasivo + Capital + Ingresos – Gastos
Activo = -3.000 Bs Gastos = 3.000 Bs
-3.000 = 0 + 0 + 0 – 3.000
-3.000 = -3.000
Se cumple la ecuación patrimonial.
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