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Apuntes del registro contable de contabilidad del 1º año
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Apuntes del 1º año de carrera
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Registro ContableHechos Contables - Son aquellos acontecimientos que afectan o pueden afectar no futuro
próximo, significativamente o patrimonio de la empresa de una forma concreta y directa.
Evolución del patrimonio a través da ecuación fundamental
A= P+N
EJ: compra una nevera de 1000€
A(nevera) = P (deuda de la nevera de 1.000€) + N
1.000€ =1.000€
→Vendimos la nevera por 2.000€ y te pagan al momento
Nevera - 1.000€
Dinero +2.000€ = P + N ( Resultado del ej = 1.000€)
1.000€ = 0 + 1.000€
→ A ( entra un bien = 12.000€)
Bancos - 12.000€
0 =0+0
→ Comprar vasos
A ( copas y vasos ) 2.000€
Caja - 1.000€ = Proveedor de c y v 1.000€ + N
1.000€ = 1.000€ + N
→ Contrato un Empleado
Resultado = Ing - G
= - Sueldos - 1.300€
Resultado = - 1.300€
A ( caja en banco - 1.300€) = P - 1.300€
1.300€ = 0 - 1.300€
→ Comida
(dinero) +120 = P + 120
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