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Cómo estudiar sus tarjetas
Teclas de Derecha/Izquierda: Navegar entre tarjetas.tecla derechatecla izquierda
Teclas Arriba/Abajo: Colvea la carta entre frente y dorso.tecla abajotecla arriba
Tecla H: Muestra pista (3er lado).tecla h
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accounting equation
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assets = eq + liability
working capital = current assets - current liabilities |
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economic part
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assets
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financial part
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eq + liabilities
internal resources = equity |
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balance sheet
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it can provide consumers certain questions that can be asked by anyone who needs the balance sheet
a) what tye of assets does the company have b)where do the resouces that finance the assets come from c) composition of internal resources d) what is the degree of indebtness |
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elements of financial statements
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assets: goods, rights
liabilities: obligations and debts equity: assets - liabilites |
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causes of variations in equity
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+ new contribution from others
- refunds in favour of the owners +- results of the accounting period +- changes in the fair value |
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income statement
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revenues
expenses |
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revenues
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increases in equity as a result of selling services or products
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expenses
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result from using assets or consumig services in the process of generating revenues
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financial statement models; general model
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b sheet
income statment stmt of changes in equity statment of cash flow Abbreviated annual accounts |
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financial models, general models, abreviated annual accounts
b. sheet, statements in changes in equity and abbreviated report requirements |
b. sheet, statements in changes in equity and abbreviated report
total assets < 4.000.000 total annual revenue <8.000.0000 empoyes <50 |
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financial models, general models, abreviated annual accounts
abbreviated income statmenet requirements |
abbreviated income statmenet
total assets < 11.400.000 total annual revenue <22.800.000 empoyes <2º50 |
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financial models, general models, abreviated annual accounts
what does it imply |
1. substantial reduction of accounts to be considered and reduction of information to be presented
2. nor will the statement of cash flow be mandatory |
