Presentacion naturaleza de las cuentas.pptx

Presentacion acerca de la naturaleza de las cuentas en contabilidad

1. Programa de administración de empresas Nature of accounts

2. Index 01. Assets Accounts Liabilities Accounts 03. Equity Accounts Thanks 02. 04.

3. Assets accounts 01

4. Assets accounts CASH BANK The "cash" account is a financial account used to track the cash funds a company has available at a given moment. Its nature is that of an asset account, which means it represents an economic resource or wealth for the company. In accounting terms, the "bank" account is considered a current asset, also known as a current asset. This means it represents an economic resource that the company owns and is expected to be converted into cash or used in the short term, typically within a year.

5. Liabilities accounts 02

6. Liabilities accounts ACCOUNTS PAYABLE LABOR OBLIGATIONS In accounting terms, accounts payable are current liabilities. This means they represent debts or obligations that a company must settle in the short term, typically within a year. Refers to the debts a company has with its employees related to labor-related obligations and benefits that the company has agreed to provide to its personnel. The nature of this account is that of an accrued liability.

7. Equity accounts 03

8. Equity accounts EQUITY CAPITAL RESERVES Refers to the amount of money that shareholders or partners have invested in a company in exchange for shares or ownership stake. The nature of the "capital social" account is that of equity and represents the financing provided by the owners or investors of the company. It refers to funds that a company sets aside and retains from its accumulated earnings for various specific purposes. The nature of the "reserves" account is that of an equity account.

9. THANKS