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Active and decreases = Haber
Acito and increases = Must
Passive Increases = Haber
Credit = LXC
Capital = must be added together, add the credit and the outcome of the two is subtracted, Capital always goes home business at the end (to be less the result of having)
T --- in the accounts should be added together and separately have, then subtract the result from the outcome should have
--- T-accounts in Active is the subtraction between debit and credit of the assets, then added and is shown
--- in passive T accounts are added and all should be separately and then subtracting the liabilities shown in T
--- The losses and profits and are shown in the balance
MUST-Side IZQUERDO, right Haber Assets = Assets and rights of a company = Liabilities Debts and obligations of a company must = name; izquedo hand = Have an account name, an account right side of Cargo = annotation that takes place to be paid = notation that takes place should be debited to the sum of the charges = Credit = Sum of fertilizers Seat = Tecnica scoring in different settlements = Perform an accounting entry
An account is an accounting term that represents a set of elements with similar functions within the company and may have variations in time is a systematic grouping of charges and payments relating to the same person or business that are recorded under a heading or appropriate title
Are passive: Lyrics To Pay, suppliers, creditors, capital, profits,
Are active; Fund, bank, merchandise, raw materials, furniture, machinery, letters receivable
Chart of Accounts: This is a document that is prepared at the time to initiate activities in which accounts are drawn up governing the accounting
Accounts Manual: Detailed description on the concept that each account represents, serves as a working guide for the accounting process
Terminology accounting: The accounts are used to centralize accounting and total movements of the same nature and later, at the end of the year, drawing up balance sheets, are to take timely and orderly information each time you wish to make equal inventory is to facilitate control over certain operations
T accounts debit and credit balances
In a T-account if the amount of BE is greater than that of Haber, is a balance
in an account DEDUDOR T When the sum is greater CREDIT is credit limit, account balance will occur when the credit is equal to the Debit, the two sums are equal
T Accounts Assets: Accounts active T, The annotation MUST mean an increase or entry into the account HAVE A notation in output means a decrease in the account or
T-account liabilities: An annotation is performed on MUST (LADOIZQUERDO) means DECREASE IN THE ACCOUNT, a notation on the right side (Haber) indicates an increase in the account

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