tag:blogger.com,1999:blog-52530679759749907072024-02-08T07:35:17.577-08:00Accounting in SpanishUnknownnoreply@blogger.comBlogger22125tag:blogger.com,1999:blog-5253067975974990707.post-4642085913817324262013-05-11T17:55:00.001-07:002013-05-11T17:55:36.590-07:00Que significa burn rate en contabilidad?Que significa burn rate en contabilidad?<br />
En los negocios, la velocidad de gastos es generalmente la cantidad mensual de dinero gastado en los primeros años de una empresa start-up. Burn Rate es un indicador importante, ya que la nueva empresa debe gastar tiempo y dinero en el desarrollo de un producto o servicio antes de obtener dinero en efectivo de los ingresos.<br /><br />Si una empresa tiene $ 200.000 en efectivo inicial y su velocidad de gastos es de $ 20.000 por mes, la empresa estará sin dinero en efectivo en 10 meses, a menos que recauda dinero adicional, comienza a generar ingresos significativos, o reduce su velocidad de gastos. Por lo tanto, es importante que una empresa empezando (start-up) vigile todos sus gastos y evitar pagos que no van a acelerar o aumentar los ingresos.<br /><br />El estado de flujos de efectivo, conocido formalmente como el estado de flujos de efectivo, es un importante en calcular la velocidad de gasto o burn rate.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-43480530901190489722013-05-11T17:47:00.001-07:002013-05-11T17:47:43.947-07:00Que es un pago lump sum o pago unico?<span class="" id="result_box" lang="es"><span class="hps"></span><span class=""></span></span><b>Que es un pago <a class="zem_slink" href="http://en.wikipedia.org/wiki/Lump_sum" rel="wikipedia" target="_blank" title="Lump sum">lump sum</a> o pago unico?</b><br />
<b>Un pago único o lump sum se asocia a menudo con una sola cantidad pagada para adquirir un grupo de elementos. Por ejemplo, una empresa podría pagar $ 50.000 para el inventario y equipamiento de un pequeño fabricante que se va a la quiebra. La transacción no precisó más detalles. Los $ 50,000 es un pago único.<br /><br />A veces, el plazo de pago a tanto alzado se limita a indicar un solo pago. Por ejemplo, el valor al vencimiento de un bono puede ser referido como un pago único con el fin de distinguirla de la serie de pagos de intereses semestrales. </b><br />
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-48881069644606330052013-05-11T17:42:00.001-07:002013-05-11T17:42:23.446-07:00¿Cómo puede una empresa tener ganancias, pero no tener dinero en efectivo?¿Cómo puede una empresa tener ganancias, pero no tener dinero en efectivo?<br /><br /><b>Una empresa puede tener un ganancia</b>, y no tener dinero en efectivo porque las ganancias se calculan utilizando los ingresos y gastos, que son diferentes a los cobros de la empresa y los desembolsos en efectivo. En otras palabras, hay una diferencia entre los ingresos y recibos. También hay una diferencia entre los gastos y los gastos.<br /><br />Para ilustrar, supongamos que una nueva empresa utiliza el método de lo devengado(accrual method of accounting). Se ofrece $ 10,000 en servicios a sus clientes en su primer mes y los clientes pueden pagar en 30 días. La compañía tiene $ 10,000 de los ingresos en su primer mes, pero el dinero no será recibido hasta el segundo mes. Si los gastos de la empresa es de $ 7.000 en el primer mes, la compañía informara <b>una ganancia de $ 3.000, </b>pero no han recibido ningún dinero de sus clientes.<br /><br />Otra empresa podría tener una ganancia de $ 60.000 en su primer año, pero durante el primer año se utiliza $ 65.000 de dinero en efectivo para adquirir el equipo que se pondrá en servicio a principios del segundo año. Esta empresa tendrá una ganancia, pero no tienen el dinero.<br /><br />Otros ejemplos en los que se paga en efectivo, pero los beneficios no se reducen en el momento del pago, se incluyen los pagos anticipados de seguros, pagos de aumentar el inventario de la mercancía en la mano, y los pagos para reducir pasivos.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-14532942791833559472013-05-11T17:34:00.000-07:002013-05-11T17:34:13.152-07:00Cual Estado Financiero Muestra Cuanto Vale Tu Una Corporacion<div style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
Cual Estado Financiero Muestra cuanto vale una corporacion?</div>
Ninguno o de los estados financieros mostrara lo que vale una corporacion. El <a class="zem_slink" href="http://en.wikipedia.org/wiki/Balance_sheet" rel="wikipedia" target="_blank" title="Balance sheet">balance sheet</a>, <a class="zem_slink" href="http://en.wikipedia.org/wiki/Income_statement" rel="wikipedia" target="_blank" title="Income statement">income statement</a>, <a class="zem_slink" href="http://en.wikipedia.org/wiki/Cash_flow_statement" rel="wikipedia" target="_blank" title="Cash flow statement">statement of cash flows</a>, y
<a class="zem_slink" href="http://en.wikipedia.org/wiki/Shareholder" rel="wikipedia" target="_blank" title="Shareholder">stockholders</a>’ equity statement meramente proveen informacion que ayuda a los expertos financieros a formar una opinion del valor de una corporacion .<br />
En el pasado, algunas personas erroneamente pensaron que la equidad de acciones era el valor de la corporacion.Sin embargo, la equidad de acciones (o el capital del dueno) es meramente el resultado substraido que reporta la cantidad de la obligacion de la cantidad de activos reportados. Dado el hecho que la cantidad reportada refleja el principio de costos y otros principios de contabilidad, el resultado neto no puede ser asumido como el valor de la compania.<br />
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-63541766580239293242013-05-05T18:35:00.000-07:002013-05-05T18:35:27.396-07:00Definicion de Accounting Principles Board (APB)|Acid-Test Ratio<b>Accounting Principles Board (APB)</b> <br />
Comite Tecnico Senior technical de <a class="glossary-term" href="http://www.nysscpa.org/glossary/term/113"><acronym title="National professional membership organization that represents practicing CERTIFIED PUBLIC ACCOUNTANTS (CPAs). The AICPA establishes ethical and auditing standards as well as standards for other services performed by its members. Through committees, it develops guidance for specialized industries. It participates with the FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) and the GOVERNMENT ACCOUNTING STANDARDS BOARD (GASB) in establishing accounting principles.">AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA)</acronym></a> cuales emiten pronunciamientos de los principios de contabilidad <a class="glossary-term" href="http://www.nysscpa.org/glossary/term/96"><acronym title="Recording and reporting of financial transactions, including the origination of the transaction, its recognition, processing, and summarization in the FINANCIAL STATEMENTS.">desde el</acronym></a> 1959-1973. El <a class="glossary-term" href="http://www.nysscpa.org/glossary/term/398"><acronym title="Senior technical committee of the AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA) which issued pronouncements on accounting principles from 1959-1973. The APB was replaced by the FINANCIAL ACCOUNTING STANDARDS BOARD (FASB).">APB</acronym></a> fue reemplazado por el <a class="glossary-term" href="http://www.nysscpa.org/glossary/term/305"><acronym title="Independent, private, non-governmental authority for the establishment of ACCOUNTING principles in the United States.">FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)</acronym></a>.<br />
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<b>Accounts Receivable Turnover</b> <br />
Usado para medir la habilidad de la compania para cobrar dinero de los clientes a credito. Este metodo se hace cogiendo las ventas netas dividido por el promedio neto de las cuentas por cobrar.<br />
<br />
<b> Accrual</b><br />
<br />
El reconocimiento de un gasto o ganancia que ha ocurrido pero no ha sido aun anotado.<br />
<b><br /></b>
<b>Accrual Accounting</b> <br />
El intento de anotar las transaciones ocurridas y otros eventos en el periodo en cual ocurrienrron no solo cuando se recibe el efectivo o pago por el negocio,usando todas las tecnicas desarrolladas por los contablespara aplicar el principio de macheo o <a class="glossary-term" href="http://www.nysscpa.org/glossary/term/433"><acronym title="A fundamental concept of basic accounting. In any one given accounting period, you should try to match the revenue you are reporting with the expenses it took to generate that revenue in the same time period, or over the periods in which you will be receiving benefits from that expenditure. A simple example is depreciation expense. If you buy a building that will last for many years, you don't write off the cost of that building all at once. Instead, you take depreciation deductions over the building's estimated useful life. Thus, you've ">MATCHING PRINCIPLE</acronym></a>.<br />
<br />
<dl>
<dt class="depth"><b>Acid-Test Ratio</b></dt>
<dd class="depth"> La relacion de los activos corrientes que pueden ser convertidos en efectivo <a class="glossary-term" href="http://www.nysscpa.org/glossary/term/709"><acronym title="ASSET account on a balance sheet representing paper currency and coins, negotiable money orders and checks, bank balances, and certain short-term government securities."></acronym></a> <span class="short_text" id="result_box" lang="es"><span class="hps">a sus</span> <span class="hps">pasivos corrientes</span></span>.Este es determinada dividiendo los activos rapidos <a class="glossary-term" href="http://www.nysscpa.org/glossary/term/1023"><acronym title="Assets that are or are expected to be converted into CASH in the near term: cash, accounts receivable, SHORT-TERM INVESTMENTS. ">QUICK ASSETS</acronym></a> por las obligaciones corrientes.</dd></dl>
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-55859777448508174282013-05-05T18:13:00.001-07:002013-05-05T18:15:27.046-07:00Definiciones de Accountant|Accounting|Accounting Cycles<b>Account Payable</b> <br />
Cantidad que se debe a los <a class="glossary-term" href="http://www.nysscpa.org/glossary/term/208"><acronym title="Party that loans money or other ASSETS to another party.">Acredores </acronym></a>por entrega de bienes o servicios completados.<br />
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<b>Account Receivable</b> <br />
Reclamo a un <a class="glossary-term" href="http://www.nysscpa.org/glossary/term/219"><acronym title="Party owing money or other ASSETS to a CREDITOR.">Deudor por una cantidad no colectada</acronym></a>,generalmente por algo completado como la transacion de ventas <acronym title="The act of transacting, especially a business agreement or exchange; event or condition recognized by an entry in the book ACCOUNT.">o servicios.</acronym><br />
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<b>Accountant</b><br />
<dl>
<dt class="depth">Persona adiestrada en anotary reportar las transaciones financieras.</dt>
<dt class="depth"> </dt>
<dt class="depth"><b> Accounting</b> </dt>
</dl>
Anotar y reportar las transaciones financieras incluyendo el origen de las transaciones,su reconocimiento, procesamiento, y resumenen los Estados Financieros.<br />
<br />
<b> Accounting Cycle</b> <br />
La Secuencia de pasos seguidos en el proceso de contabilidad para medir las transaciones del negocio y transformar las medidas en los estados financieros <a class="glossary-term" href="http://www.nysscpa.org/glossary/term/307"><acronym title="Presentation of financial data including BALANCE SHEETS, INCOME STATEMENTS and STATEMENTS OF CASH FLOW, or any supporting statement that is intended to communicate an entity's financial position at a point in time and its results of operations for a period then ended.">Estados Financieros </acronym></a>por un periodo especifico.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-48489848365730657272013-05-05T17:58:00.000-07:002013-05-05T18:16:00.953-07:00Definiciones de Plan 401k|Depreciacion Acelerada|Costo de Absorcion<b>Plan <a class="zem_slink" href="http://en.wikipedia.org/wiki/401%28k%29" rel="wikipedia" target="_blank" title="401(k)">401 (k)</a></b><br />
<br />
Plan de beneficios autorizada por El codigo de impuestos internos sección 401 (k), en el cual los empresarios establecen una cuenta para cada empleado participante y cada participante elige depositar una parte de su salario en la cuenta. La cantidad depositada no está sujeto a impuesto sobre la renta. Este es el tipo más común de plan de <a class="zem_slink" href="http://en.wikipedia.org/wiki/Indian_Reductions" rel="wikipedia" target="_blank" title="Indian Reductions">reducción</a> de salario.<br />
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<b>Costo por absorción</b><br />
<br />
Una aproximación al costo de productos que asigna una parte representativa de todos los tipos de costos de fabricación - materiales directos, mano de obra directa, los gastos generales de fábrica variables, y los gastos generales de fábrica fija - a los productos individuales.<br />
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<b>Depreciación Acelerada</b><br />
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Método que registra mayor DEPRECIACIÓN de amortización lineal en los primeros años y menos la depreciación de la línea recta en los últimos años del período de tenencia de un activo.<br />
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<span class="" id="result_box" lang="es"><b><span class="hps">Cuenta</span></b><br /><br /> <span class="hps">Registro</span> <span class="hps">formal</span> <span class="hps">que</span> <span class="hps">representa</span>, <span class="hps">en</span> <span class="hps">palabras, el dinero</span> <span class="hps">u otra</span> <span class="hps">unidad de medida,</span> <span class="hps">ciertos recursos</span>, <span class="hps">afirma</span> <span class="hps">que</span> <span class="hps">tales recursos</span>, <span class="hps">operaciones u otros hechos</span> <span class="hps">que dan lugar a</span> <span class="hps">cambios en</span> <span class="hps">los</span> <span class="hps">recursos</span> <span class="hps">y reclamaciones.</span></span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-39358371971327345352013-04-29T21:25:00.000-07:002013-05-04T19:48:49.589-07:00La Diferencia Entre Interest Expense y Interest Payable<b><i><img alt="interest" height="272" id="irc_mi" src="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcRQ0wzgjH5pqnAAQxsb0yNEgd-x5kAPp-2UwmVH8ne8VOXsRWwn4w" style="margin-top: 0px;" title="interest expenses" width="400" /> </i></b><br />
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<b><i>1.<a class="zem_slink" href="http://www.bankruptcyhome.com/glossary/interest" rel="bankruptcy" target="_blank" title="Interest">Interest</a> <a class="zem_slink" href="http://en.wikipedia.org/wiki/Expense" rel="wikipedia" target="_blank" title="Expense">expense</a></i></b> es una cuenta del <a class="zem_slink" href="http://en.wikipedia.org/wiki/Income_statement" rel="wikipedia" target="_blank" title="Income statement">income statement</a> cual es usada para reportar una cantidad de intereses incurrdos o <a class="zem_slink" href="http://en.wikipedia.org/wiki/Debt" rel="wikipedia" target="_blank" title="Debt">deuda</a> durante un periodo de tiempo.<br />
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<b><i>2.Interest <a class="zem_slink" href="http://www.wikinvest.com/metric/Accounts_Payable" rel="wikinvest" target="_blank" title="Accounts Payable">payable</a></i></b> es una cuenta de <a class="zem_slink" href="http://en.wikipedia.org/wiki/Current_liability" rel="wikipedia" target="_blank" title="Current liability">current liability</a> <b>que es usada para reportar la cantidad de intereses incurridos</b> <i>pero que no han sido pagados</i> a la hora de crear el <a class="zem_slink" href="http://en.wikipedia.org/wiki/Balance_sheet" rel="wikipedia" target="_blank" title="Balance sheet">balance sheet</a>.<br />
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<b>Para illustrar la diferencia de interest expense y interest
payable</b>, Asumamos que una compania tiene $300,000 de deuda con un interest de 8% por ano. La compania paga los intereses mensualmente como manda, cada 15 dias despues que el mes termina. El Prestamo comenzo en Enero 2 de ano corriente. Si la contabilidad del ano termina en Diciembre 31, la cantidad de <i>interest expense</i> por el ano sera de $24,000 ($300,000 x 8%). La cantidad de <i>interest payable</i> a Diciembre 31 seran los intereses de Diciembre $2,000 ($30,000 x 8% x
1/12). Los interest payable de $2,000 seran reportados como un<b> current
liability</b> por que se vence dentro de los 15 days de la fecha del balance sheet .<br />
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-76150662998884747852013-04-28T18:35:00.001-07:002013-05-04T20:05:13.285-07:00La Diferencia Entre Debt y Liability <br />
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What is the difference between liability and <a class="zem_slink" href="http://en.wikipedia.org/wiki/Debt" rel="wikipedia" target="_blank" title="Debt">debt</a>?</h1>
<img alt="debts" height="285" id="irc_mi" src="https://encrypted-tbn1.gstatic.com/images?q=tbn:ANd9GcRtvk3ZaM1Sj8KhVsCiePur86qArN-RHG0d41CugK5aWefjV9IwpA" style="margin-top: 54px;" title="liabilities" width="420" /><br />
<b>Algunas veces <i>liability </i>y <i>debt </i>significan lo mismo</b>. Por ejemplo en la <a class="zem_slink" href="http://en.wikipedia.org/wiki/Debt-to-equity_ratio" rel="wikipedia" target="_blank" title="Debt-to-equity ratio">debt-to-equity ratio</a>, <i>debt </i>es la cantidad total de las obligaciones( <a class="zem_slink" href="http://en.wikipedia.org/wiki/Liability_%28financial_accounting%29" rel="wikipedia" target="_blank" title="Liability (financial accounting)">liabilities</a>). En este caso, debt no solo incluye
short-term and long-term loans y bonds <a class="zem_slink" href="http://www.wikinvest.com/metric/Accounts_Payable" rel="wikinvest" target="_blank" title="Accounts Payable">payable</a>, debt tambien incluye salarios acumulados y utilidades, <a class="zem_slink" href="http://en.wikipedia.org/wiki/Income_tax" rel="wikipedia" target="_blank" title="Income tax">income taxes</a> payable, y otros
liabilities.En otras palabras, algunas veces <i>debt aplica para toda </i>obligacion…todo lo que se debe…toda obligacion.<br />
En otras ocasiones,la palabra <i>debt es usada para lo normal</i> para contractos financieros escritos tales como prestamos a pagar a corto plazo (short-term loans
payable), prestamos a pagar a largo plazo(long-term loans payable), y Bonos a pagar(bonds payable).<br />
Tu pregunta es un recordatorio que las personas tiene diferentes perpectivas por consiguiente tienen diferentes entendimiento y definiciones de la terminologia.<br />
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<h2>
Es la porcion corriente de una deuda a largo plazo ajustada mensualmente<span class="aizattos_related_posts_title"> ?</span></h2>
<h2>
<span class="aizattos_related_posts_title"> </span></h2>
Un ajuste mensual de la porcion corriente de la deuda a largo plazo ( long term debt) es necesaria cuando:<br />
1. La compania emite balance de hoja mensuales (<a class="zem_slink" href="http://en.wikipedia.org/wiki/Balance_sheet" rel="wikipedia" target="_blank" title="Balance sheet">balance sheets</a>), y<br />
2. la cantidad a pagar en el balance principal del prestamo <a class="zem_slink" href="http://en.wikipedia.org/wiki/Principal_balance" rel="wikipedia" target="_blank" title="Principal balance">durante los proximos </a> 12 meses es diferente de la cantidad mostrada en las obligaciones corrientes ( <a class="zem_slink" href="http://en.wikipedia.org/wiki/Current_liability" rel="wikipedia" target="_blank" title="Current liability">current
liability</a>).<br />
La cantidad reportada como una obligacion corriente (current liability )mas la cantidad reportadacomo una obligacion a largo plazo <a class="zem_slink" href="http://en.wikipedia.org/wiki/Long-term_liabilities" rel="wikipedia" target="_blank" title="Long-term liabilities">long term liability</a> debe ser igual a la cantidad total de la deuda(debt).<br />
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-49742838506925616932013-04-28T18:29:00.002-07:002013-05-04T20:45:08.520-07:00 Que Es Una Cuenta Temporera En Contabilidad<br />
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Que es una Cuenta Temporera (temporary account)?</h1>
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<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
<img alt="accounting temporary account" height="163" id="irc_mi" src="http://www.hotelmule.com/management/attachments/2010/06/26_20100628234806137iIT.gif" style="margin-top: 115px;" title="temporary account" width="381" /></h1>
Al finalizar el ano de contabilidad(accounting year ) cualquier balance en la cuenta sera transferido a otra cuenta. Esto se conoce como cerrar la cuenta o<b> <i>closing </i>the account</b>. <b>Un Ejemplo de una cuenta temporera es la cuenta de Ventas( <a class="zem_slink" href="http://en.wikipedia.org/wiki/Sales_%28accounting%29" rel="wikipedia" target="_blank" title="Sales (accounting)">Sales</a> account).</b> La cuenta de ventas es usada para mantener un registro de las ventas solo del corriente ano.<br />
Despues que las ventas del ano son reportadas, el balance de la cuenta de ventassera transferido o cerrada a otra cuenta regresando el balance asi a cero.<b>Las Cuentas Temporeras incluye todas las cuentas de el Estado de Ingresos o <a class="zem_slink" href="http://en.wikipedia.org/wiki/Income_statement" rel="wikipedia" target="_blank" title="Income statement">income statement.</a> Cuentas comos</b>:
revenues, expenses, gains, losses. Despues que las cantidades han sido reportadas en el income statement, los balances en las cuentas temporeras terminaran en una cuenta permanente tales como las ganancias retenidas de la corporacion (corporation’s
<a class="zem_slink" href="http://www.wikinvest.com/metric/Retained_Earnings" rel="wikinvest" target="_blank" title="Retained Earnings">retained earnings</a> )o en una cuenta capital del propietario( <a class="zem_slink" href="http://en.wikipedia.org/wiki/Sole_proprietorship" rel="wikipedia" target="_blank" title="Sole proprietorship">sole proprietor</a>’s <a class="zem_slink" href="http://en.wikipedia.org/wiki/Capital_account" rel="wikipedia" target="_blank" title="Capital account">capital account)</a>. (En los sistemas manuales, los balances de las cuentas temporeras seran transferidos a una cuenta de resumen de ingresos o income summary account. La cuenta de resumen de ingresos( income summary
account) sera transferida a la cuenta de ganancias retenidas( retained earnings )o la cuenta de capital del dueno.Por consiguiente , la cuenta de resumen de ingresos es tambien temporera.<br />
Una cuenta temporera que no es de cuenta de ingresos( income statement account) es la cuenta de retiro del dueno o
proprietor’s drawing account. El balance la cuenta de retiro es transferida directamente a la cuenta de capital del dueno y no sera reportada en el estado de ingresos( income statement o en la cuenta de resumen de ingresos..<br />
<b>Las cuentas temporeras se les conoce tambien como cuentas nominales.</b><br />
<br />
<h2>
<b>Que una cuenta nominal en contabilidad</b><span class="aizattos_related_posts_title">?</span></h2>
<b>Las Cuentas Nominales en contabilidad son las cuentas temporales</b>, tales como las cuentas del income statement . En otras palabras, las cuentas nominales son cuentas que reportan ingresos(revenues), gastos(expenses), ganancias(gains), y perdidas( losses). (La cuenta de retiro del dueno es tambien una cuenta temporal, aunque esta no es parte del
income statement )
Las cuentas Nominal o temporary accounts se cierran al finalizar el periodo de contabilidad anual. Esto significa que los balances son transferidos a una cuenta permanente. Este proceso de cierre permite empezar el proxomo ano de contabilidad con los balances en cero <br />
Los balances de la cuenta del income statement terminaran en la cuenta de capital del dueno , si la empresa o negocio es de un solo propietario. Si el negocio es una corporacion, los balances terminaran en la cuenta de ganancias retenidas o retained
earnings account.<br />
<br />
<br />
<br />
<br />
<br />
<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
Es la Depreciacion una cuenta temporera?</h1>
<b><i>Los gastos por depreciacion (Depreciation Expense)</i> es una cuenta temporera dado el hecho que es una cuenta del income statement.</b> Como cuenta temporera, Los gastos de depreciacion Depreciation Expense empezaran en nuevo anao de contabilidad en cero y se cerrara su balance a una cuenta de equidad (equity account) tal como la cuenta de ganancias retenidas o cuenta de capital del dueno..<br />
Por otra parte ,la cuenta de balance sheet como <i><a class="zem_slink" href="http://www.wikinvest.com/metric/Depreciation" rel="wikinvest" target="_blank" title="Depreciation">Accumulated Depreciation</a></i> no es una cuenta temporera . La depreciacion acumulada(Accumulated Depreciation) es una cuenta contra los activos y su balance no es cerrado al final del periodo de contabilidad. Como resultado, la depreciacion acumulada (Accumulated Depreciation )es vista como una cuenta permanente.<br />
<br />
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-59913165695741103502013-04-28T18:16:00.000-07:002013-05-05T06:39:37.711-07:00Explanation of Cost Principle-Accounting<table cellpadding="0" cellspacing="0" class="tr-caption-container zemanta-img" style="float: right; margin-right: 1em; text-align: right;"><tbody>
<tr><td style="text-align: center;"><div class="zemanta-img">
<div class="zemanta-img">
<a href="http://en.wikipedia.org/wiki/File:Components_of_Asset_Side_of_the_Federal_Reserve_System_Balance_Sheet.gif" imageanchor="1" style="margin-bottom: 1em; margin-left: auto; margin-right: auto; text-align: clear:right;"><img alt="Componenets of the asset side of the Federal R..." border="0" class="zemanta-img-inserted" height="146" src="http://upload.wikimedia.org/wikipedia/en/thumb/e/eb/Components_of_Asset_Side_of_the_Federal_Reserve_System_Balance_Sheet.gif/300px-Components_of_Asset_Side_of_the_Federal_Reserve_System_Balance_Sheet.gif" style="border: none; font-size: 0.8em;" width="300" /></a></div>
</div>
</td></tr>
<tr><td class="tr-caption zemanta-img-attribution" style="text-align: center; width: 300px;">Componenets of the asset side of the Federal Reserve System balance sheet from January 4, 2007 to September 25, 2008. This is the assets of all 12 Federal Reserve Banks combined as reported by the Federal Reserve. (Photo credit: <a href="http://en.wikipedia.org/wiki/File:Components_of_Asset_Side_of_the_Federal_Reserve_System_Balance_Sheet.gif" target="_blank">Wikipedia</a>)</td></tr>
</tbody></table>
<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
Que es el principio de conservatismo?</h1>
<b>El principio de conservatismo ayuda al contable ha decidir entre 2 alternativas .</b>For example, if an item in inventory has a cost of $20,
but it can be replaced for $15, the conservatism principle directs the
account to report the item in inventory at $15 and to immediately report
the loss of $5. For an <a class="zem_slink" href="http://en.wikipedia.org/wiki/Asset" rel="wikipedia" target="_blank" title="Asset">asset</a> such as inventory it means reporting the
lower asset amount on the balance sheet and the lower net income amount
on the income statement. From the conservatism principle comes the
accountants’ the lower of cost or market rule for inventory valuation.The conservatism principle does <i>not</i> say that accountants are to be conservative. Accountants should be <i>fair</i> and <i>objective</i>.
The conservatism principle is used to “break a tie” between two
reasonable options. It is not intended to motivate accountants to beat
down a company’s earnings and assets.<br />
<br />
<br />
<br />
<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
What is the <a class="zem_slink" href="http://en.wikipedia.org/wiki/Cost_principle" rel="wikipedia" target="_blank" title="Cost principle">cost principle</a>?</h1>
<br />
The cost principle is one of the basic underlying guidelines in accounting. It is also known as the historical cost principle.<br />
<b>The cost principle requires that assets be recorded at the cash
amount (or its equivalent) at the time that an asset is acquired.</b> For
example, if equipment is acquired for the cash amount of $50,000, the
equipment will be recorded at $50,000. If the equipment will be useful
for 10 years with no salvage value, the straight-line depreciation
expense will be $5,000 per year (cost of $50,000 divided by 10 years).
The equipment’s <a class="zem_slink" href="http://en.wikipedia.org/wiki/Market_value" rel="wikipedia" target="_blank" title="Market value">market value</a>, replacement cost or inflation-adjusted
cost will not affect the annual depreciation expense of $5,000. The
company’s balance sheets will report the equipment’s historical cost
minus the accumulated depreciation.<br />
<br />
<b>The cost principle also means that valuable brand names and logos
that were developed through effective advertising will not be reported
as assets on the balance sheet.</b> This could result in a company’s most
valuable assets not being included in the company’s asset amounts. (On
the other hand, a brand name that is acquired through a transaction with
another company will be reported on the balance sheet at its cost.)<br />
If a company has an asset that has a ready market with quoted prices,
the historical cost may be replaced with the current market value on
each balance sheet. An example is an investment consisting of shares of
common stock that are actively traded on a major stock exchange.<br />
<br />
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-42303122867268736132013-04-28T18:00:00.001-07:002013-04-29T21:34:12.181-07:00The Explanation Of Periodicity In Accounting <h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
<img alt="business periodicity" height="159" id="irc_mi" src="http://clockworkaccounting.com/wp-content/uploads/accounting-periodicity-assumption.jpg" style="margin-top: 117px;" title="accounting periodicity" width="600" /> </h1>
<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
</h1>
<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
What is periodicity in <a class="zem_slink" href="http://en.wikipedia.org/wiki/Accountancy" rel="wikipedia" target="_blank" title="Accountancy">accounting</a>?</h1>
Accounting, <b>periodicity means that <a class="zem_slink" href="http://en.wikipedia.org/wiki/Accountant" rel="wikipedia" target="_blank" title="Accountant">accountants</a> will assume that a
<a class="zem_slink" href="http://en.wikipedia.org/wiki/Company" rel="wikipedia" target="_blank" title="Company">company</a>’s complex and ongoing activities can be divided up and reported
in annual, quarterly and monthly <a class="zem_slink" href="http://en.wikipedia.org/wiki/Financial_statement" rel="wikipedia" target="_blank" title="Financial statement">financial statements</a></b>. For example, some
earth-moving equipment may require two years to manufacture but the
activities will be divided up and reported in quarterly financial
statements. A similar situation occurs at a company that develops
complex <a class="zem_slink" href="http://en.wikipedia.org/wiki/Digital" rel="wikipedia" target="_blank" title="Digital">digital systems</a>.<br />
<br />
Even a company that <a class="zem_slink" href="http://www.wikinvest.com/industry/Manufacturing" rel="wikinvest" target="_blank" title="Manufacturing">manufactures</a> small consumer products will have
ongoing activities and costs that overlap two years or more. <b>Again, the
accountants will assume that the revenues and costs can be assigned or
allocated to the appropriate <a class="zem_slink" href="http://en.wikipedia.org/wiki/Accounting_period" rel="wikipedia" target="_blank" title="Accounting period">accounting periods</a></b>. Hence, the accountants
will report the company’s <a class="zem_slink" href="http://www.wikinvest.com/metric/Net_Income" rel="wikinvest" target="_blank" title="Net Income">net income</a> and <a class="zem_slink" href="http://en.wikipedia.org/wiki/Cash_flow" rel="wikipedia" target="_blank" title="Cash flow">cash flows</a> for each accounting
period (year, quarter, month, etc.) and the company’s financial position
at the end of each accounting period.<br />
Periodicity is also known as the time period assumption.<br />
<br />
<br />
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-278777450140139762013-04-28T17:54:00.001-07:002013-04-29T21:34:45.171-07:00Principles Of Accounting<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
<img alt="accounting" height="393" id="irc_mi" src="https://encrypted-tbn2.gstatic.com/images?q=tbn:ANd9GcRam9j-pmdFMaTGBTjxy62wpU1Ke-fHccWUzfwnTUi-g9afmto4" style="margin-top: 0px;" title="accounting principles" width="325" /> </h1>
<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
What is the full disclosure principle?</h1>
For a business, <b>the full disclosure principle requires a company to
provide the necessary information so that people who are accustomed to
reading financial information can make informed decisions concerning the
company.</b><br />
The required disclosures can be found in a number of places including the following:<br />
- the company’s financial statements including any supplementary schedules and notes (or footnotes).<br />
- Management’s Discussion and Analysis that is included in a
publicly-traded corporation’s annual report to the <a class="zem_slink" href="http://www.sec.gov/" rel="homepage" target="_blank" title="U.S. Securities and Exchange Commission">U.S. Securities and
Exchange Commission</a>.<br />
- Quarterly earnings reports, press releases and other communications.<br />
The first note or footnote in a company’s financial statements will
disclose the significant accounting policies such as how and when
revenues are recognized, how property is depreciated, how inventory and
income taxes are accounted for, and more.<br />
Other disclosures in the notes to the financial statements include
the effects of foreign currencies, contingent liabilities, leases,
related-party transactions, stock options, and much more.<br />
Judgement is used in deciding the amount of information that is
disclosed. For example, in 1980 large U.S. corporations were required to
report as supplementary information the effects of inflation and
changing prices on its inventory and property (and cost of goods sold
and depreciation expense). After several years, the disclosure became
optional since the cost of providing the information exceeded the
benefits.<br />
<br />
<br />
<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
What are the accounting principles, assumptions, and concepts?</h1>
<br />
<br />
<b>The basic or fundamental principles in accounting</b> are the <a class="zem_slink" href="http://en.wikipedia.org/wiki/Cost_principle" rel="wikipedia" target="_blank" title="Cost principle">cost
principle</a>, full disclosure principle, <a class="zem_slink" href="http://en.wikipedia.org/wiki/Matching_principle" rel="wikipedia" target="_blank" title="Matching principle">matching principle</a>, <a class="zem_slink" href="http://en.wikipedia.org/wiki/Revenue_recognition" rel="wikipedia" target="_blank" title="Revenue recognition">revenue
recognition principle</a>, <a class="zem_slink" href="http://en.wikipedia.org/wiki/Economic_entity" rel="wikipedia" target="_blank" title="Economic entity">economic entity assumption</a>, monetary unit
assumption, time period assumption, going concern assumption,
materiality, and conservatism. The last two are sometimes referred to as
constraints. Rather than distinguishing between a principle or an
assumption, I prefer to simply say that these ten items are the <i>basic principles</i> or the <i>underlying guidelines</i>
of accounting. (My reason is that accounting principles also include
the <a class="zem_slink" href="http://en.wikipedia.org/wiki/List_of_FASB_pronouncements" rel="wikipedia" target="_blank" title="List of FASB pronouncements">statements of financial accounting standards</a> and the interpretations
issued by the Financial Accounting Standards Board and its
predecessors, as well as industry practices.)<br />
There are also “qualities” of accounting information such as
reliability, relevance, consistency, comparability, and cost/benefit.
These are discussed in the <a class="zem_slink" href="http://en.wikipedia.org/wiki/Financial_statement" rel="wikipedia" target="_blank" title="Financial statement">Statement</a> of Financial Accounting Concepts
No. 2, which can be found on the Financial Accounting Standards Board’s
website <a href="http://www.fasb.org/st">www.FASB.org/st</a><a href="http://www.fasb.org/st">.</a><br />
<br />
<br />
<br />
<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
What is principles of accounting?</h1>
<br />
Three meanings come to mind when you ask about <b>principles of accounting</b>…<br />
1. <i><a class="zem_slink" href="http://www.amazon.com/Principles-Accounting-Belverd-E-Needles/dp/0618736611%3FSubscriptionId%3D0G81C5DAZ03ZR9WH9X82%26tag%3Dzemanta-20%26linkCode%3Dxm2%26camp%3D2025%26creative%3D165953%26creativeASIN%3D0618736611" rel="amazon" target="_blank" title="Principles of Accounting">Principles of Accounting</a></i> was often the title of the
introductory course in accounting. It was also common for the textbook
used in the course to be entitled <i>Principles of Accounting</i>.<br />
2. Principles of accounting can also refer to the basic or
fundamental accounting principles: cost, matching, full disclosure,
materiality, going concern, economic entity, and so on. In this context,
principles of accounting refers to the broad underlying concepts which
guide accountants when preparing financial statements.<br />
3. Principles of accounting can also mean <a class="zem_slink" href="http://en.wikipedia.org/wiki/Generally_Accepted_Accounting_Principles_%28United_States%29" rel="wikipedia" target="_blank" title="Generally Accepted Accounting Principles (United States)">generally accepted
accounting principles</a> (GAAP). When used in this context, principles of
accounting will include both the underlying basic accounting principles <b>and</b>
the official accounting pronouncements issued by the <a class="zem_slink" href="http://www.fasb.org/" rel="homepage" target="_blank" title="Financial Accounting Standards Board">Financial
Accounting Standards Board (FASB)</a> and its predecessor organizations. The
official pronouncements are detailed rules or standards for specific
topics.<br />
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-19326527898769245432013-04-28T17:44:00.000-07:002013-04-29T21:35:22.238-07:00 Prepaid Expenses-Accounting<b><img alt="counts of prepaid expenses" height="259" id="irc_mi" src="http://www.nrc-cnrc.gc.ca/obj/images/about-apropos/planning_reporting-planification_rapports/annual-annuel/fsda_fig6.jpg" style="margin-top: 35px;" title="prepaid expenses" width="640" /> </b><br />
<br />
<br />
<b>What are prepaid <a class="zem_slink" href="http://en.wikipedia.org/wiki/Expense" rel="wikipedia" target="_blank" title="Expense">expenses</a>?</b><br />
<br />
<b>Prepaid expenses are future expenses that have been <a class="zem_slink" href="http://en.wikipedia.org/wiki/Advance_payment" rel="wikipedia" target="_blank" title="Advance payment">paid in advance</a></b>.
You can think of prepaid expenses as<b> costs</b> that have been paid but have
not yet been used up or have not yet expired.
The amount of prepaid expenses that have not yet expired are reported
on a company’s <a class="zem_slink" href="http://en.wikipedia.org/wiki/Balance_sheet" rel="wikipedia" target="_blank" title="Balance sheet">balance sheet</a> as an <b>asset</b>. As the amount expires, the
asset is reduced and an expense is recorded for the amount of the
reduction. Hence, the balance sheet reports the unexpired costs and the
<a class="zem_slink" href="http://en.wikipedia.org/wiki/Income_statement" rel="wikipedia" target="_blank" title="Income statement">income statement</a> reports the expired costs. The amount reported on the
income statement should be the amount that pertains to the time interval
shown in the statement’s heading.<br />
<br />
<b>A common <a class="zem_slink" href="http://en.wikipedia.org/wiki/Deferral" rel="wikipedia" target="_blank" title="Deferral">prepaid expense</a> is the six-month premium for insurance on a
company’s vehicles</b>. Since the insurance company requires <a class="zem_slink" href="http://en.wikipedia.org/wiki/Advance_payment" rel="wikipedia" target="_blank" title="Advance payment">payment in
advance</a>, the amount paid is often recorded in the <a class="zem_slink" href="http://en.wikipedia.org/wiki/Current_asset" rel="wikipedia" target="_blank" title="Current asset">current asset</a> account
Prepaid <a class="zem_slink" href="http://www.wikinvest.com/industry/Insurance" rel="wikinvest" target="_blank" title="Insurance">Insurance</a>. If the company issues monthly <a class="zem_slink" href="http://en.wikipedia.org/wiki/Financial_statement" rel="wikipedia" target="_blank" title="Financial statement">financial statements</a>,
its income statement will report Insurance Expense that is one-sixth of
the amount paid. The balance in the account Prepaid Insurance will be
reduced by the amount that was debited to Insurance Expense.<br />
<br />
<br />
<br clear="all" />
<div style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
When do you adjust the amount of prepaid expenses?</div>
<br />
<b>The balance in the current asset account <a class="zem_slink" href="http://en.wikipedia.org/wiki/Deferral" rel="wikipedia" target="_blank" title="Deferral">Prepaid Expenses</a> should be
adjusted prior to issuing a company’s financial statements.</b> If the
company issues financial statements for each calendar month, you will
need to adjust the balance in Prepaid Expenses as of the end of each
month. If your company issues only quarterly financial statements, you
will need to adjust the balance at the end of each quarter.<br />
The goal is to have the balance in Prepaid Expenses be equal to the
amount of the unexpired costs as of the end of the accounting period
(which is also the date appearing in the heading of the balance sheet).<br />
Usually the <b>adjusting entry</b> <b>for prepaid expenses</b> will be a <b>credit to
Prepaid Expenses </b>and a debit to the appropriate <a class="zem_slink" href="http://en.wikipedia.org/wiki/Expense_account" rel="wikipedia" target="_blank" title="Expense account">expense account</a>(s). For
instance, if Prepaid Expenses involve the prepayment of insurance
premiums the adjusting entry will include a debit to Insurance Expenses.<br />
<br />
<br />
<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
What are the two methods for recording prepaid expenses?</h1>
<br />
The <b>two methods for recording prepaid expenses</b> have to do with the
general ledger account that is initially debited at the time of the cash
payment. The two methods or approaches are:<br />
1. debit an asset account (such as Prepaid Insurance) which is the <b>balance sheet method</b>, or<br />
2. debit an expense account (such as Insurance Expense) which is the <b>income statement method</b>.<br />
The use of either method will almost always require an adjusting
entry prior to issuing the company’s financial statements. However, the
amount, the account that will be debited, and the account that will be
credited in the adjusting entry will depend on the method used.<br />
In short, either the balance sheet method or the income statement
method for recording prepaid expenses may be used as long as the asset
account balance is equal to the unexpired or unused cost as of the
balance sheet date.<br />
<br />
<br />
<br />
<br />
<h1 style="font-family: arial, verdana, times; font-size: 30px; line-height: 36px;">
How should the cost of a yearly subscription for a newspaper be recorded?</h1>
In theory, <b>the payment in advance for a one-year subscription</b> should
initially be recorded as a debit to <b>Prepaid Expenses and a credit to
Cash</b>. During the <a class="zem_slink" href="http://en.wikipedia.org/wiki/Subscription_%28finance%29" rel="wikipedia" target="_blank" title="Subscription (finance)">subscription period</a>, you would debit Subscription
Expense and would credit Prepaid Expenses.<br />
For example, if the annual subscription cost is $240 and it is paid
in advance, you would initially debit Prepaid Expenses for $240 and
credit Cash for $240. If your company issues monthly financial
statements, then each month during the subscription period you would
debit Subscription Expense for $20 and credit Prepaid Expenses for $20.
This results in 1) the matching of $20 to expense on each of the monthly
income statements, and 2) the balance sheet reporting the amount
that is prepaid or not yet expired.<br />
At a large company, the annual cost of $240 will usually be an
immaterial amount. The materiality concept will allow you to violate the
<a class="zem_slink" href="http://en.wikipedia.org/wiki/Matching_principle" rel="wikipedia" target="_blank" title="Matching principle">matching principle</a>, and to avoid the monthly adjusting entry, by simply
debiting Subscription Expense for the entire $240 at the beginning of
the one-year subscription period.<br />
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-47255253660922733242013-04-28T17:27:00.000-07:002013-05-05T12:03:29.524-07:00Hoja de Balance y Cuenta de Resultados<div align="center" class="titulo">
<b>CURSO DE CONTABILIDAD</b></div>
<div align="left" style="margin-right: 53;">
</div>
<span class="textonormal">Este curso de contabilidad es un <b>curso
gratuito</b>, destinado a toda aquella persona interesada en conocer
y dominar la Contabilidad y que no disponga del tiempo libre necesario
para poder asistir a un curso presencial. <br />
<br />
También, este curso va a ser de gran utilidad para el <b>estudiante
universitario</b> que necesite de una <b>herramienta de consulta</b>
y de apoyo en el seguimiento de esta asignatura.<br />
<br />
Este curso tiene como objetivo que el estudiante alcance un dominio
pleno de las técnicas contables, igual o superior al que
podría obtener en cursos presenciales.</span><br />
<br />
<br />
<br />
<span class="textonormal"> </span><span class="titulo">1.<b> BALANCE Y CUENTA DE RESULTADOS </b></span><b>
</b><br />
<span class="textonormal"><br />
</span>
<br />
<div align="left">
<span class="textonormal"> La contabilidad es una herramienta
que nos ayuda a conocer la situación financiera de una empresa. Se elaboran
diversos documentos, pero inicialmente nos vamos a centrar en los dos
principales: el <b>Balance</b> y la <b>Cuenta de Resultados</b>. <br />
<br />
<br />
<b>A. Balance </b><br />
<br />
El Balance nos permite conocer la situación financiera de la empresa
en un momento determinado: el Balance nos dice lo que tiene la empresa
y lo que debe. <br />
<br />
El Balance se compone de dos columnas: el <b>Activo</b> (columna de
la izquierda) y el <b>Pasivo</b> (columna de la derecha). <br />
<br />
En el Activo se recogen los destinos de los fondos y en el Pasivo los
orígenes. <br />
<br />
Vamos a explicarnos: si una empresa pide un crédito a un banco para
comprar un camión, el crédito del banco irá en el <b>Pasivo</b> (es
el origen de los fondos que entran en la empresa), mientras que el camión
irá en el <b>Activo</b> (es el destino que se le ha dado al dinero que
ha entrado en la empresa). <br />
<br />
Las términos Activo y Pasivo pueden dar lugar a confusión, ya que pudiera
pensarse que el Activo recoge lo que tiene la empresa y el Pasivo lo
que debe. Esto no es correcto, ya que por ejemplo los fondos propios
van en el Pasivo. <br />
<br />
¿Y por qué van los fondos propios en el Pasivo? <br />
<br />
La respuesta es porque son orígenes de fondos. <br />
<br />
Si, por ejemplo, en el caso anterior se hubiera financiado la compra
del camión con aportaciones de los socios: ¿cuál sería el origen
de los fondos que entran en la empresa? los fondos propios aportados
por los accionistas. <br />
<br />
Vamos a distinguir entre varios Balances, según el momento en que se
obtengan: <b>Balance de apertura</b>: al comienzo del ejercicio; nos
permite conocer con que recuros cuenta la empresa para iniciar su ejercicio
económico. <b>Balances parciales</b>: a cierre del mes, trimestre, semestre,
o con la periodicidad que se quiera; nos permite conocer la situación
de la empresa en esos momentos determinados. <b>Balance final</b>: al
cierre del ejercicio; nos permite conocer como queda la situación financiera
de la empresa una vez finalizado su ejercicio económico (normalmente
el 31 de diciembre, aunque podría ser otra fecha del año). </span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-9132428669839217202013-04-26T10:47:00.003-07:002013-04-28T17:15:35.926-07:00Ejemplos de Transacciones de Contabilidad<span style="font-size: small;"><b><img alt="debit transaction" height="194" id="irc_mi" src="https://encrypted-tbn2.gstatic.com/images?q=tbn:ANd9GcStE41kWl2wQT74wlwUCOLCB6EAhnBo8XEu87hMUQVNq_SOPGo-" style="margin-top: 51px;" title="accounting transaction" width="400" /> </b></span><br />
<br />
<span style="font-size: small;"><b>Accounting Sample <a class="zem_slink" href="http://en.wikipedia.org/wiki/Financial_transaction" rel="wikipedia" target="_blank" title="Financial transaction">Transaction</a> </b></span><br />
The fourth transaction occurs on December 3, when a customer gives
Direct Delivery a check for $10 to deliver two parcels on that day.
Because of double entry, we know there must be a minimum of two accounts
involved—one of the accounts must be debited, and one of the accounts
must be credited.<br />
<br />
<br />
Because Direct Delivery <i>received</i> $10, it must <i>debit</i> the account <a class="zem_slink" href="http://en.wikipedia.org/wiki/Money" rel="wikipedia" target="_blank" title="Money">Cash</a>. It must also <i>credit</i>
a second account for $10. The second account will be Service Revenues,
an income statement account. The reason Service Revenues is <i>credited</i> is because Direct Delivery must report that it <i>earned</i>
$10 (not because it received $10). Recording revenues when they are
earned results from a basic accounting principle known as the <b>revenue
recognition principle</b>. The following tip reflects that principle.<br />
<br />
<a href="http://www.blogger.com/null" name="accounting-basics-tip-two"></a>
<br />
<div class="tiptitle">
<img alt="Tip" src="http://www.accountingcoach.com/images/tipback.gif" />
</div>
<div class="tipinfo">
Revenues accounts are <i>credited</i> when the company <i>earns</i> a fee (or sells merchandise) regardless of whether cash is received at the time.</div>
<br />
<br />
Here are the two parts of the transaction as they would look in the <b>general journal</b> format:<br />
<br />
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Account Name</b></td>
<td align="right" width="100"><b><a class="zem_slink" href="http://en.wikipedia.org/wiki/Debits_and_credits" rel="wikipedia" target="_blank" title="Debits and credits">Debit</a></b></td> <td align="right" width="100"><b>Credit</b></td> </tr>
</tbody></table>
<table bgcolor="#000" style="width: 600px;"><tbody>
<tr><td><br /></td></tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Cash</b></td>
<td align="right" width="100"><b>10</b></td> <td align="right" width="100"><br /></td> </tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="50"><br /></td><td width="200"><b>Service Revenues</b></td>
<td align="right" width="100"><br /></td> <td align="right" width="100"><b>10</b></td> </tr>
</tbody></table>
<br />
<br />
<br />
<br />
<span style="font-size: small;"><b>Accounting Sample Transaction </b></span><br />
Let's assume that on December 3 the company gets its second
customer—a local company that needs to have 50 parcels delivered
immediately. Joe's price of $250 is very appealing, so Joe's company is
hired to deliver the parcels. The customer tells Joe to submit an
invoice for the $250, and they will <a class="zem_slink" href="http://www.google.com/finance?q=LON:PAY" rel="googlefinance" target="_blank" title="LSE: PAY">pay</a> it within seven days.<br />
<br />
Joe delivers the 50 parcels on December 3 as agreed, meaning that on December 3 Direct Delivery has <i>earned</i> $250. Hence the $250 is reported as revenues on <i>December 3</i>, even though the company did not receive any cash on that day. The <i>effort</i>
needed to complete the job was done on December 3. (Depositing the
check for $250 in the bank when it arrives seven days later is not
considered to take any effort.)<br />
<br />
Let's identify the two accounts involved and determine which needs a debit and which needs a credit. <br />
<br />
Because Direct Delivery has earned the fees, one account will be a
revenues account, such as Service Revenues. (If you refer back to the
last <b>TIP</b>,
you will read that revenue accounts —such as Service Revenues—are
usually credited, meaning the second account will need to be debited.)<br />
<br />
In the general journal format, here's what we have identified so far:<br />
<br />
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Account Name</b></td>
<td align="right" width="100"><b>Debit</b></td> <td align="right" width="100"><b>Credit</b></td> </tr>
</tbody></table>
<table bgcolor="#000" style="width: 600px;"><tbody>
<tr><td><br /></td></tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b><span style="color: mediumblue;">???</span></b></td>
<td align="right" width="100"><b>250</b></td> <td align="right" width="100"><br /></td> </tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="50"><br /></td><td width="200"><b>Service Revenues</b></td>
<td align="right" width="100"><br /></td> <td align="right" width="100"><b>250</b></td> </tr>
</tbody></table>
<br />
<br />
<br />
We know that the unnamed account cannot be Cash.<br />
<br />
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Account Name</b></td>
<td align="right" width="100"><b>Debit</b></td> <td align="right" width="100"><b>Credit</b></td> </tr>
</tbody></table>
<table bgcolor="#000" style="width: 600px;"><tbody>
<tr><td><br /></td></tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Accounts Receivable</b></td>
<td align="right" width="100"><b>250</b></td> <td align="right" width="100"><br /></td> </tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="50"><br /></td><td width="200"><b>Service Revenues</b></td>
<td align="right" width="100"><br /></td> <td align="right" width="100"><b>250</b></td> </tr>
</tbody></table>
<br />
<br />
Again, reporting revenues when they are earned results from the basic accounting principle known as the <b>revenue recognition principle</b>.<br />
<br />
<br />
<br />
<br />
<span style="font-size: small;"><b>Accounting Sample Transaction </b></span><br />
For simplicity, let's assume that the only expense incurred by Direct
Delivery so far was a fee to a temporary help agency for a person to
help Joe deliver parcels on December 3. The <a class="zem_slink" href="http://en.wikipedia.org/wiki/Temporary_work" rel="wikipedia" target="_blank" title="Temporary work">temp agency</a> fee is $80 and
is due by December 12.<br />
<br />
If a company does not pay cash immediately, you cannot credit Cash.
But because the company owes someone the money for its purchase, we say
it has an <b>obligation</b> or <b>liability</b> to pay. Most accounts
involved with obligations have the word "payable" in their name, and one
of the most frequently used accounts is <a class="zem_slink" href="http://www.wikinvest.com/metric/Accounts_Payable" rel="wikinvest" target="_blank" title="Accounts Payable">Accounts Payable</a>. Also keep in
mind that expenses are almost always <i>debited</i>.<br />
<br />
The accounts and amounts for the temporary help are:<br />
<br />
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Account Name</b></td>
<td align="right" width="100"><b>Debit</b></td> <td align="right" width="100"><b>Credit</b></td> </tr>
</tbody></table>
<table bgcolor="#000" style="width: 600px;"><tbody>
<tr><td><br /></td></tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250">Temporary Help Expense</td>
<td align="right" width="100"><b>80</b></td> <td align="right" width="100"><br /></td> </tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="50"><br /></td><td width="200">Accounts Payable</td>
<td align="right" width="100"><br /></td> <td align="right" width="100"><b>80</b></td> </tr>
</tbody></table>
<br />
<br />
<div class="tiptitle">
<img alt="Tip" src="http://www.accountingcoach.com/images/tipback.gif" />
</div>
<div class="tipinfo">
<b>Expenses</b> are (almost) always debited.</div>
<br />
<br />
<div class="tiptitle">
<img alt="Tip" src="http://www.accountingcoach.com/images/tipback.gif" />
</div>
<div class="tipinfo">
If a company does not pay cash right away for an expense or for an asset, you cannot credit Cash. Because the company <i>owes</i>
someone the money for its purchase, we say it has an obligation or
liability to pay. The most likely liability account involved in business
obligations is Accounts Payable.</div>
<br />
<br />
<br />
Revenues and expenses appear on the income statement as shown below:<br />
<br />
<center>
<table class="statement" style="width: 320px;"><tbody>
<tr><td class="padding"><center>
<table><tbody>
<tr><td><center>
<br />
<b>Direct Delivery, Inc.<br />
Income Statement<br />
For the Three Days Ended December 3, 2011</b></center>
</td></tr>
</tbody></table>
<table align="center" style="width: 290px;"><tbody>
<tr>
<td colspan="2">Service Revenues</td> <td align="right" width="70">$ 260</td> </tr>
<tr>
<td colspan="2">Temporary Help Expense</td> <td align="right"><u> 80</u></td> </tr>
<tr>
<td width="10"><br /></td> <td width="210">Net Income</td> <td align="right"><span class="doublebottom">$ 180</span></td>
</tr>
</tbody></table>
</center>
</td></tr>
</tbody></table>
</center>
<br />
<br />
After the entries through December 3 have been recorded, the balance sheet will look like this: <br />
<br />
<table class="statement" style="width: 600px;"><tbody>
<tr><td class="padding"><table align="center" cellpadding="2" cellspacing="0" style="width: 580px;"><tbody>
<tr><td colspan="8"><center>
<b>Direct Delivery, Inc.<br />
Balance Sheet<br />
December 3, 2011</b><br /><br />
</center>
</td></tr>
<tr>
<td colspan="2"><b>Assets</b></td> <td align="right" width="60"><br /></td> <td width="20"><br /></td>
<td colspan="3"><b>Liabilities & Stockholders' Equity</b></td> <td align="right" width="60"><br /></td></tr>
<tr>
<td width="10"><br /></td> <td width="180">Cash</td> <td align="right">$ 4,810</td> <td><br /></td>
<td colspan="3">Liabilities</td> <td align="right"><br /></td></tr>
<tr>
<td width="10"><br /></td> <td>Accounts Receivable</td> <td align="right">250</td> <td><br /></td>
<td width="10"><br /></td> <td colspan="2">Accounts Payable</td> <td align="right"><u>$ 80</u></td></tr>
<tr>
<td width="10"><br /></td> <td>Prepaid Insurance</td> <td align="right">1,200</td> <td><br /></td>
<td colspan="3">Stockholders' Equity</td> <td align="right"><br /></td></tr>
<tr>
<td width="10"><br /></td> <td>Vehicles</td> <td align="right">14,000</td> <td><br /></td>
<td width="10"><br /></td> <td colspan="2">Common Stock</td> <td align="right">20,000</td></tr>
<tr>
<td width="10"><br /></td> <td><br /></td> <td align="right"><br /></td> <td><br /></td>
<td width="10"><br /></td> <td colspan="2">Retained Earnings</td> <td align="right"><u> 180</u></td></tr>
<tr>
<td width="10"><br /></td> <td><br /></td> <td align="right"><br /></td> <td><br /></td>
<td width="10"><br /></td> <td width="10"><br /></td> <td width="230">Total Stockholders' Equity</td> <td align="right">20,180</td></tr>
<tr>
<td colspan="2">Total Assets</td> <td align="right"><br />
<span class="doublebottoms">$ 20,260</span></td> <td><br /></td>
<td colspan="3">Total Liab. & Stockholders' Equity</td> <td align="right"><br />
<span class="doublebottoms">$ 20,260</span></td></tr>
</tbody></table>
</td></tr>
</tbody></table>
<br />
<br />
Notice that the <b>year-to-date net income</b>
(bottom line of the income statement) increased Stockholders' Equity by
the same amount, $180. This connection between the income statement and
balance sheet is important. For one, it keeps the balance sheet and the
accounting equation in balance. Secondly, it demonstrates that
revenues will cause the stockholders' equity to increase and expenses
will cause stockholders' equity to decrease. After the end of the year
financial statements are prepared, you will see that the income
statement accounts (revenue accounts and expense accounts) will be
closed or zeroed out and their balances will be transferred into the <b>Retained Earnings</b>
account. This will mean the revenue and expense accounts will start
the new year with zero balances—allowing the company "to keep score" for
the new year.<br />
<br />
<br />
Marilyn suggested that perhaps this introduction was enough material
for their first meeting. She wrote out the following notes, summarizing
for Joe the important points of their discussion:<br />
<br />
<ol>
<li class="lib"><b>When a company <i>pays</i> cash for something</b>, the company will <i>credit</i> Cash and will have to <i>debit</i> a second account. Assuming that a company prepares <i>monthly</i> financial statements— <br />
<br />
<ul type="square">
<li class="list">If the amount is used up or will expire in the current month, the account to be debited will be an expense account. (<b>Advertising Expense</b>, <b>Rent Expense</b>, <b>Wages Expense</b> are three examples.)<br />
</li>
<li class="list">If the amount is <i>not</i> used up or does <i>not</i> expire in the current month, the account to be debited will be an asset account. (Examples are <b>Prepaid Insurance</b>, <b>Supplies</b>, <b>Prepaid Rent</b>, <b>Prepaid Advertising</b>, <b>Prepaid Association Dues</b>, <b>Land</b>, <b>Buildings</b>, and <b>Equipment</b>.)<br />
</li>
<li class="list">If the amount reduces a company's obligations, the account to be debited will be a liability account. (Examples include <b>Accounts Payable</b>, <b>Notes Payable</b>, <b>Wages Payable</b>, and <b>Interest Payable</b>.)<br />
</li>
</ul>
</li>
<li class="lib"><b>When a company <i>receives</i> cash</b>, the company will <i>debit</i> Cash and will have to credit another account. Assuming that a company will prepare <i>monthly</i> financial statements—<br />
<br />
<ul type="square">
<li class="list">If the amount received is from a cash sale, or for a
service that has just been performed but has not yet been recorded, the
account to be credited is a revenue account such as <b>Service Revenues</b> or <b>Fees Earned</b>.<br />
</li>
<li class="list">If the amount received is an advance payment for a service that has not yet been performed or earned, the account to be <i>credited</i> is <b>Unearned Revenue</b>.<br />
</li>
<li class="list">If the amount received is a payment from a customer
for a sale or service delivered earlier and has already been recorded as
revenue, the account to be credited is <b>Accounts Receivable</b>.<br />
</li>
<li class="list">If the amount received is the proceeds from the company signing a promissory note, the account to be credited is <b>Notes Payable</b>.<br />
</li>
<li class="list">If the amount received is an investment of
additional money by the owner of the corporation, a stockholders' equity
account such as <b>Common Stock</b> is credited.<br />
</li>
</ul>
<br />
<table cellspacing="0" class="note"><tbody>
<tr>
<td class="tab"><br /></td><td colspan="2"><br /></td></tr>
<tr>
<td class="info"><br /></td><td><br /></td>
</tr>
</tbody></table>
</li>
<li class="lib">Revenues are recorded as Service Revenues or Sales when the service or sale has been performed, <i>not</i> when the cash is received. This reflects the basic accounting principle known as the revenue recognition principle.</li>
<li class="lib">Expenses are matched with revenues or with the period of time shown in the heading of the income statement, <i>not</i> in the period when the expenses were paid. This reflects the basic accounting principle known as the <b>matching principle</b>.</li>
<li class="lib">The financial statements also reflect the basic accounting principle known as the <b>cost principle</b>. This means assets are shown on the balance sheet at their <i>original</i> cost or <i>less</i>
and not at their current value. The income statement expenses also
reflect the cost principle. For example, the depreciation expense is
based on the <i>original cost</i> of the asset being depreciated and <i>not</i> on the current replacement cost.</li>
</ol>
<div class="zemanta-pixie" style="height: 15px; margin-top: 10px;">
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-76522138083199290292013-04-26T10:35:00.001-07:002013-04-26T10:37:01.153-07:00Samples of Acounting Transactions<div class="Bar">
<div class="BarInside">
<h2>
Sample Transactions </h2>
</div>
</div>
<img alt="transaction account" height="196" id="irc_mi" src="https://d3r4ecz8hnfnqf.cloudfront.net/5093aa7de4b007ceedc6c9e5/full/-11-02-20at-203.03.36-20am.png" style="margin-top: 99px;" title="debit and credit account" width="251" /><br />
<span style="font-size: small;"><b>Sample <a class="zem_slink" href="http://en.wikipedia.org/wiki/Financial_transaction" rel="wikipedia" target="_blank" title="Financial transaction">Transaction</a> </b></span><br />
Marilyn illustrates for Joe a second transaction. On December 2,
Direct Delivery purchases a used delivery van for $14,000 by writing a
check for $14,000. The two accounts involved are Cash and Vehicles (or <b>Delivery Equipment</b>). When the check is written, the accounting software will automatically make the entry into these two accounts.<br />
<br />
Marilyn explains to Joe what is happening within the software. Since the company <i>pays</i> $14,000, the <a class="zem_slink" href="http://en.wikipedia.org/wiki/Comparison_of_cash_and_accrual_methods_of_accounting" rel="wikipedia" target="_blank" title="Comparison of cash and accrual methods of accounting">Cash account</a> is credited. (Accountants consider the <a class="zem_slink" href="http://en.wikipedia.org/wiki/Transactional_account" rel="wikipedia" target="_blank" title="Transactional account">checking account</a> to be Cash, and the <b>TIP</b> you learned is that when cash is <i>paid</i>, you <i>credit</i> Cash.) So we know that the Cash account will be <i>credited</i> for $14,000 and we know the other account will have to be <i>debited</i>
for $14,000. We need only identify the best account to debit. In this
case we choose Vehicles (or Delivery Equipment) and the entry is:<br />
<br />
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Account Name</b></td>
<td align="right" width="100"><b><a class="zem_slink" href="http://en.wikipedia.org/wiki/Debits_and_credits" rel="wikipedia" target="_blank" title="Debits and credits">Debit</a></b></td> <td align="right" width="100"><b>Credit</b></td> </tr>
</tbody></table>
<table bgcolor="#000" style="width: 600px;"><tbody>
<tr><td><br /></td></tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Vehicles</b></td>
<td align="right" width="100"><b>14,000</b></td> <td align="right" width="100"><br /></td> </tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="50"><br /></td><td width="200"><b>Cash</b></td>
<td align="right" width="100"><br /></td> <td align="right" width="100"><b>14,000</b></td> </tr>
</tbody></table>
<br />
<br />
The balance sheet will look like this after the vehicle transaction is recorded:<br />
<br />
<table class="statement" style="width: 600px;"><tbody>
<tr><td class="padding"><table align="center" cellpadding="2" cellspacing="0" style="width: 580px;"><tbody>
<tr><td colspan="7"><center>
<b>Direct Delivery, Inc.<br />
<a class="zem_slink" href="http://en.wikipedia.org/wiki/Balance_sheet" rel="wikipedia" target="_blank" title="Balance sheet">Balance Sheet</a><br />
December 2, 2011</b><br /><br />
</center>
</td></tr>
<tr>
<td colspan="2"><b>Assets</b></td> <td align="right" width="60"><br /></td> <td width="20"><br /></td>
<td colspan="2"><b><a class="zem_slink" href="http://en.wikipedia.org/wiki/Liability_%28financial_accounting%29" rel="wikipedia" target="_blank" title="Liability (financial accounting)">Liabilities</a> & Stockholders' <a class="zem_slink" href="http://en.wikipedia.org/wiki/Equity_%28finance%29" rel="wikipedia" target="_blank" title="Equity (finance)">Equity</a></b></td> <td align="right" width="60"><br /></td></tr>
<tr>
<td width="10"><br /></td> <td width="170">Cash</td> <td align="right">$ 6,000</td> <td><br /></td>
<td colspan="2">Liabilities</td> <td align="right"><br /></td></tr>
<tr>
<td><br /></td> <td>Vehicles</td> <td align="right">14,000</td> <td><br /></td>
<td colspan="2">Stockholders' Equity</td> <td align="right"><br /></td></tr>
<tr>
<td colspan="2"><br /></td> <td align="right"><u> </u></td> <td><br /></td>
<td width="10"><br /></td> <td width="250">Common Stock</td> <td align="right"><u>$ 20,000</u></td></tr>
<tr>
<td colspan="2" valign="top"><b><a class="zem_slink" href="http://en.wikipedia.org/wiki/Asset" rel="wikipedia" target="_blank" title="Asset">Total Assets</a></b></td> <td align="right"><span class="doublebottom">$ 20,000</span></td> <td><br /></td>
<td colspan="2" valign="top"><b>Total Liab. & Stockholders' Equity</b></td> <td align="right"><span class="doublebottom">$ 20,000</span></td></tr>
</tbody></table>
</td></tr>
</tbody></table>
<br />
<br />
The balance sheet and the accounting equation remain in balance:<br />
<br />
<center>
<table bgcolor="#DEF5DC" cellspacing="0" style="width: 450px;"><tbody>
<tr>
<td align="right" width="90">Assets</td> <td width="20"><center>
=</center>
</td> <td width="70"><center>
Liabilities</center>
</td> <td width="20"><center>
+</center>
</td>
<td colspan="2">Stockholders' (or Owner's) Equity</td></tr>
<tr>
<td align="right">$20,000</td> <td width="20"><center>
=</center>
</td> <td width="70"><center>
$0</center>
</td>
<td width="20"><center>
+</center>
</td> <td width="20"><br /></td> <td width="250">$20,000</td>
</tr>
</tbody></table>
</center>
<br />
<br />
As you can see in the balance sheet, the asset Cash decreased by
$14,000 and another asset Vehicles increased by $14,000. Liabilities
and stockholders' equity were not involved and did not change.<br />
<br />
<br />
<br />
<b><span style="font-size: small;">Sample Transaction </span></b><br />
The third sample transaction also occurs on December 2 when Joe
contacts an insurance agent regarding insurance coverage for the vehicle
Direct Delivery just purchased. The agent informs him that $1,200 will
provide insurance protection for the next six months. Joe immediately
writes a check for $1,200 and mails it in. <br />
<br />
Let's consider this transaction. Using double entry, we know there
must be a minimum of two accounts involved—one (or more) of the accounts
must be <i>debited</i>, and one (or more) must be <i>credited</i>.<br />
<br />
Since a check is written, we know that one of the accounts involved is Cash. Since cash was <i>paid</i>, the Cash account will be <i>credited</i>. (Take another look at the last <b>TIP</b>.) While we have not yet identified the second account, what we do know for certain is that the second account will have to be <i>debited</i>. <br />
<br />
At this point we have most of the entry—all we are missing is the <i>name</i> of the account to be debited:<br />
<br />
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Account Name</b></td>
<td align="right" width="100"><b>Debit</b></td> <td align="right" width="100"><b>Credit</b></td> </tr>
</tbody></table>
<table bgcolor="#000" style="width: 600px;"><tbody>
<tr><td><br /></td></tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><span style="color: mediumblue;"><b>whats the name</b></span></td>
<td align="right" width="100"><b>1,200</b></td> <td align="right" width="100"><br /></td> </tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="50"><br /></td><td width="200"><b>Cash</b></td>
<td align="right" width="100"><br /></td> <td align="right" width="100"><b>1,200</b></td> </tr>
</tbody></table>
<br />
<br />
We know the transaction involves insurance, and a quick look through the <a class="zem_slink" href="http://en.wikipedia.org/wiki/Chart_of_accounts" rel="wikipedia" target="_blank" title="Chart of accounts">chart of accounts</a> reveals two possibilities:<br />
<blockquote>
<b>Prepaid Insurance</b> (an asset account reported on the balance sheet) and <b>Insurance Expense</b> (an <a class="zem_slink" href="http://en.wikipedia.org/wiki/Expense_account" rel="wikipedia" target="_blank" title="Expense account">expense account</a> reported on the income statement)</blockquote>
<br />
Assets include costs that are not yet expired (not yet used up),
while expenses are costs that have expired (have been used up). Since
the $1,200 payment is for an expense that will not expire in its
entirety within the current month, it would be logical to debit the
account Prepaid Insurance. (At the end of each month, when $200 has
expired, $200 will be moved from Prepaid Insurance to Insurance
Expense.) <br />
<br />
The entry in the general journal format is:<br />
<br />
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Account Name</b></td>
<td align="right" width="100"><b>Debit</b></td> <td align="right" width="100"><b>Credit</b></td> </tr>
</tbody></table>
<table bgcolor="#000" style="width: 600px;"><tbody>
<tr><td><br /></td></tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Prepaid Insurance</b></td>
<td align="right" width="100"><b>1,200</b></td> <td align="right" width="100"><br /></td> </tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="50"><br /></td><td width="200"><b>Cash</b></td>
<td align="right" width="100"><br /></td> <td align="right" width="100"><b>1,200</b></td> </tr>
</tbody></table>
<br />
<br />
<br />
After the first three transactions have been recorded, the balance sheet will look like this:<br />
<br />
<table class="statement" style="width: 600px;"><tbody>
<tr><td class="padding"><table align="center" cellpadding="2" cellspacing="0" style="width: 580px;"><tbody>
<tr><td colspan="7"><center>
<b>Direct Delivery, Inc.<br />
Balance Sheet<br />
December 2, 2011</b><br /><br />
</center>
</td></tr>
<tr>
<td colspan="2"><b>Assets</b></td> <td align="right" width="60"><br /></td> <td width="20"><br /></td>
<td colspan="2"><b>Liabilities & Stockholders' Equity</b></td> <td align="right" width="60"><br /></td></tr>
<tr>
<td width="10"><br /></td> <td width="170">Cash</td> <td align="right">$ 4,800</td> <td><br /></td>
<td colspan="2">Liabilities</td> <td align="right"><br /></td></tr>
<tr>
<td><br /></td> <td>Prepaid Insurance</td> <td align="right">1,200</td> <td><br /></td>
<td colspan="2">Stockholders' Equity</td> <td align="right"><br /></td></tr>
<tr>
<td><br /></td> <td>Vehicles</td> <td align="right"><u> 14,000</u></td> <td><br /></td>
<td width="10"><br /></td> <td width="250">Common Stock</td> <td align="right"><u>$ 20,000</u></td></tr>
<tr>
<td colspan="2" valign="top"><b>Total Assets</b></td> <td align="right"><span class="doublebottom">$ 20,000</span></td> <td><br /></td>
<td colspan="2" valign="top"><b>Total Liabilities & Stockholders' Equity</b></td> <td align="right"><span class="doublebottom">$ 20,000</span></td></tr>
</tbody></table>
</td></tr>
</tbody></table>
<br />
<br />
Again, the balance sheet and the accounting equation are in balance
and all of the changes occurred on the asset/left/debit side of the
accounting equation. Liabilities and Stockholders' Equity were not
affected by the insurance transaction.<br />
<div class="zemanta-pixie" style="height: 15px; margin-top: 10px;">
<a class="zemanta-pixie-a" href="http://www.zemanta.com/?px" title="Enhanced by Zemanta"><img alt="Enhanced by Zemanta" class="zemanta-pixie-img" src="http://img.zemanta.com/zemified_e.png?x-id=c57d013b-1607-40b5-9e5d-e80964cc38bb" style="border: none; float: right;" /></a></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-6704337671425010312013-04-26T10:27:00.000-07:002013-04-29T21:36:09.498-07:00Statement of Cash Flow<table cellpadding="0" cellspacing="0" class="tr-caption-container zemanta-img" style="float: right; margin-right: 1em; text-align: right;"><tbody>
<tr><td style="text-align: center;"><div class="zemanta-img">
<a href="http://commons.wikipedia.org/wiki/File:03_Statement_Cash_Flows_Trust_Funds.jpg" imageanchor="1" style="margin-bottom: 1em; margin-left: auto; margin-right: auto; text-align: clear:right;"><img alt="English: Statement of Cash Flows of San Narcis..." border="0" class="zemanta-img-inserted" height="453" src="http://upload.wikimedia.org/wikipedia/commons/thumb/c/c2/03_Statement_Cash_Flows_Trust_Funds.jpg/300px-03_Statement_Cash_Flows_Trust_Funds.jpg" style="border: none; font-size: 0.8em;" width="300" /></a></div>
</td></tr>
<tr><td class="tr-caption zemanta-img-attribution" style="text-align: center; width: 300px;">English: Statement of Cash Flows of San Narciso, Zambales (Photo credit: <a href="http://commons.wikipedia.org/wiki/File:03_Statement_Cash_Flows_Trust_Funds.jpg" target="_blank">Wikipedia</a>)</td></tr>
</tbody></table>
<div class="Bar">
<div class="BarInside">
<h2>
<a class="zem_slink" href="http://en.wikipedia.org/wiki/Cash_flow_statement" rel="wikipedia" target="_blank" title="Cash flow statement">Statement of Cash Flows</a></h2>
</div>
</div>
<div class="Text">
The third <a class="zem_slink" href="http://en.wikipedia.org/wiki/Financial_statement" rel="wikipedia" target="_blank" title="Financial statement">financial statement</a> that Joe needs to understand is the<b>
Statement of Cash Flows</b>. This statement shows<b> how a company cash
amount has changed during the time interval shown in the heading of the
statement</b>. Joe will be able to see at a glance the cash generated and
used by his company's operating activities, its investing activities,
and its financing activities. Much of the information on this financial
statement will come from Direct Delivery's balance sheets and income
statements.<br />
<br />
<br />
<table cellspacing="0" class="note"><tbody>
<tr>
<td class="tab"><br /></td><td colspan="2"><br /></td></tr>
<tr>
<td class="info"><br /></td><td><br /></td>
</tr>
</tbody></table>
The<b> three financial reports</b> that Marilyn introduced to Joe—the <b>income
statement, the balance sheet, and the statement of cash flows</b>—represent
one segment of the valuable output that good accounting software can
generate for business owners.
<br />
Marilyn now explains to Joe the basics of getting started with recording his transactions.<br />
<br />
<br /></div>
<a href="http://www.blogger.com/null" name="accounting-basics-double-entry"></a>
<br />
<div class="Bar">
<div class="BarInside">
<h2>
Whats the <a class="zem_slink" href="http://en.wikipedia.org/wiki/Double-entry_bookkeeping_system" rel="wikipedia" target="_blank" title="Double-entry bookkeeping system">Double Entry System</a></h2>
</div>
</div>
<div class="Text">
<br />
The field of accounting—both the older manual systems and today's
basic accounting software—is based on the 500-year-old accounting
procedure known as <b>double entry</b>. Double entry is a simple yet
powerful concept: each and every one of a company's transactions will
result in an amount recorded into <i>at least</i> two of the accounts in the accounting system.
<br />
<br />
<b>The <a class="zem_slink" href="http://en.wikipedia.org/wiki/Chart_of_accounts" rel="wikipedia" target="_blank" title="Chart of accounts">Chart of Accounts</a></b><br />
To begin the process of setting up Joe's accounting system, he will
need to make a detailed listing of all the names of the accounts that
Direct Delivery, Inc. might find useful for reporting transactions.
This detailed listing is referred to as a <b>chart of accounts</b>. (<a class="zem_slink" href="http://en.wikipedia.org/wiki/Accounting_software" rel="wikipedia" target="_blank" title="Accounting software">Accounting software</a> often provides sample charts of accounts for various types of businesses.)<br />
<br />
As he enters his transactions, Joe will find that the chart of
accounts will help him select the two (or more) accounts that are
involved. Once Joe's business begins, he may find that he needs to add
more account names to the chart of accounts, or delete account names
that are never used. Joe can tailor his chart of accounts so that it
best sorts and reports the transactions of his business.<br />
<br />
Because of the double entry system all of Direct Delivery's
transactions will involve a combination of two or more accounts from the
balance sheet and/or the income statement. Marilyn lists out some
sample accounts that Joe will probably need to include on his chart of
accounts: <br />
<br />
<a class="zem_slink" href="http://en.wikipedia.org/wiki/Balance_sheet" rel="wikipedia" target="_blank" title="Balance sheet">Balance Sheet</a> accounts:<br />
<ul>
<li class="list">Asset accounts (Examples: <b>Cash</b>, <b>Accounts Receivable</b>, <b>Supplies</b>, <b>Equipment</b>)</li>
<li class="list">Liability accounts (Examples: <b>Notes Payable</b>, <b>Accounts Payable</b>, <b>Wages Payable</b>)</li>
<li class="list">Stockholders' Equity accounts (Examples: <b>Common Stock</b>, <b>Retained Earnings</b>)</li>
</ul>
<br />
<a class="zem_slink" href="http://en.wikipedia.org/wiki/Income_statement" rel="wikipedia" target="_blank" title="Income statement">Income Statement</a> accounts:<br />
<ul>
<li class="list">Revenue accounts (Examples: <b>Service Revenues</b>, <b>Investment Revenues</b>)</li>
<li class="list">Expense accounts (Examples: <b>Wages Expense</b>, <b>Rent Expense</b>, <b>Depreciation Expense</b>)</li>
</ul>
<br />
<table cellspacing="0" class="note"><tbody>
<tr>
<td class="tab"><br /></td><td colspan="2"><br /></td></tr>
<tr>
<td class="info"><br /></td><td><br /></td>
</tr>
</tbody></table>
To help Joe really understand how this works, Marilyn illustrates the
double entry with some sample transactions that Joe will likely
encounter.
<br />
<br /></div>
<a href="http://www.blogger.com/null" name="accounting-basics-sample-transactions1"></a>
<br />
<div class="Bar">
<div class="BarInside">
<h2>
Sample Transactions #1</h2>
</div>
</div>
On December 1, 2011 Joe starts his business Direct Delivery, Inc. The
first transaction that Joe will record for his company is his personal
investment of $20,000 in exchange for 5,000 shares of Direct Delivery's
common stock. Direct Delivery's accounting system will show an increase
in its account Cash from zero to $20,000, and an increase in its
stockholders' equity account Common Stock by $20,000. Both of these
accounts are balance sheet accounts. There are no revenues because <i>no</i> delivery fees were <i>earned</i> by the company, and there were no expenses.<br />
<br />
After Joe enters this transaction, Direct Delivery's balance sheet will look like this:<br />
<br />
<table class="statement" style="width: 600px;"><tbody>
<tr><td><table align="center" cellpadding="2" cellspacing="0" style="width: 580px;"><tbody>
<tr><td class="padding" colspan="7"><table align="center" cellpadding="4" style="width: 440px;">
<tbody>
<tr><td><center>
<b>Direct Delivery, Inc.<br />
Balance Sheet<br />
December 1, 2011</b><br /><br />
</center>
</td></tr>
</tbody></table>
</td></tr>
<tr>
<td colspan="2"><b>Assets</b></td> <td align="right" width="60"><br /></td> <td width="20"><br /></td>
<td colspan="2"><b>Liabilities & Stockholders' Equity</b></td> <td align="right" width="60"><br /></td></tr>
<tr>
<td width="10"><br /></td> <td width="170">Cash</td> <td align="right">$ 20,000</td> <td><br /></td>
<td colspan="2">Liabilities</td> <td align="right"><br /></td></tr>
<tr>
<td colspan="4"><br /></td>
<td colspan="2">Stockholders' Equity</td> <td align="right"><br /></td></tr>
<tr>
<td colspan="2"><br /></td> <td align="right"><u> </u></td> <td><br /></td>
<td width="10"><br /></td> <td width="250">Common Stock</td> <td align="right"><u>$ 20,000</u></td></tr>
<tr>
<td colspan="2" valign="top"><b>Total Assets</b></td> <td align="right"><span class="doublebottom">$ 20,000</span></td> <td><br /></td>
<td colspan="2" valign="top"><b>Total Liab. & Stockholders' Equity</b></td> <td align="right"><span class="doublebottom">$ 20,000</span></td></tr>
</tbody></table>
</td></tr>
</tbody></table>
<br />
<br />
Marilyn asks Joe if he can see that the balance sheet is just that—<i>in balance</i>.
Joe looks at the total of $20,000 on the asset side, and looks at the
$20,000 on the right side, and says yes, of course, he can see that it
is indeed in balance. <br />
<br />
Marilyn shows Joe something called the <b>basic accounting equation</b>, which, she explains, is really the same concept as the balance sheet, it's just presented in an equation format:<br />
<br />
<center>
<table bgcolor="#DEF5DC" cellspacing="0" style="width: 450px;"><tbody>
<tr>
<td align="right" width="90">Assets</td> <td width="20"><center>
=</center>
</td> <td width="70"><center>
Liabilities</center>
</td> <td width="20"><center>
+</center>
</td>
<td colspan="2">Stockholders' (or Owner's) Equity</td></tr>
<tr>
<td align="right">$20,000</td> <td width="20"><center>
=</center>
</td> <td width="70"><center>
$0</center>
</td>
<td width="20"><center>
+</center>
</td> <td width="20"><br /></td> <td width="250">$20,000</td>
</tr>
</tbody></table>
</center>
<br />
The accounting equation (and the balance sheet) should always be in balance.<br />
<br />
<br />
<br />
<span style="font-size: 15px; font-weight: bold;">Debits and Credits</span><br />
Did the first sample transaction follow the double entry system and
affect two or more accounts? Joe looks at the balance sheet again and
answers yes, both Cash and Common Stock were affected by the
transaction.<br />
<br />
Marilyn introduces the next basic accounting concept: the double
entry system requires that the same dollar amount of the transaction
must be entered on both the <i>left</i> side of one account, and on the <i>right</i> side of another account. Instead of the word <i>left</i>, accountants use the word <i>debit</i>; and instead of the word <i>right</i>, accountants use the word <i>credit</i>. (The terms <i>debit</i> and <i>credit</i> are derived from Latin terms used 500 years ago.) <br />
<br />
<div class="tiptitle">
<img alt="Tip" src="http://www.accountingcoach.com/images/tipback.gif" />
</div>
<div class="tipinfo">
<i>Debit</i> means <i>left</i>.<br />
<i>Credit</i> means <i>right</i>.</div>
<br />
<br />
Joe asks Marilyn how he will know which accounts he should
debit—meaning he should enter the numbers on the left side of one
account—and which accounts he should credit—meaning he should enter the
numbers on the right side of another account. Marilyn points back to the
basic accounting equation and tells Joe that if he memorizes this
simple equation, it will be easier to understand the debits and credits.<br />
<br />
<div class="tiptitle">
<img alt="Tip" src="http://www.accountingcoach.com/images/tipback.gif" />
</div>
<div class="tipinfo">
Memorizing the simple accounting equation will<br />
help you learn the debit and credit rules for<br />
entering amounts into the accounting records.</div>
<br />
<br />
Let's take a look at the accounting equation again:<br />
<br />
<center>
<table bgcolor="#DEF5DC" cellspacing="0" style="width: 450px;"><tbody>
<tr>
<td align="right" width="90"><b>Assets</b></td> <td width="20"><center>
=</center>
</td> <td width="70"><center>
<b>Liabilities</b></center>
</td> <td width="20"><center>
+</center>
</td>
<td colspan="2"><b>Stockholders' (or Owner's) Equity</b></td></tr>
</tbody></table>
</center>
<br />
<br />
Just as assets are on the left side (or debit side) of the accounting
equation, the asset accounts in the general ledger have their balances
on the left side. To <i>increase</i> an asset account's balance, you put more on the left side of the asset account. In accounting jargon, <i>you debit the asset account</i>. To <i>decrease</i> an asset account balance you <i>credit</i> the account, that is, you enter the amount on the right side.<br />
<br />
Just as liabilities and stockholders' equity are on the right side
(or credit side) of the accounting equation, the liability and equity
accounts in the general ledger have their balances on the right side. To
<i>increase</i> the balance in a liability or stockholders' equity
account, you put more on the right side of the account. In accounting
jargon, you credit the liability or the equity account. To <i>decrease</i> a liability or equity, you debit the account, that is, you enter the amount on the left side of the account.<br />
<br />
As with all rules, there are exceptions, but Marilyn's reference to
the accounting equation may help you to learn whether an account should
be debited or credited.<br />
<br />
Since many transactions involve cash, Marilyn suggests that Joe
memorize how the Cash account is affected when a transaction involves
cash: if Direct Delivery <i>receives</i> cash, the Cash account is debited; when Direct Delivery <i>pays</i> cash, the Cash account is credited.<br />
<a href="http://www.blogger.com/null" name="accounting-basics-tip-one">
<br />
</a><br />
<div class="tiptitle">
<a href="http://www.blogger.com/null" name="accounting-basics-tip-one"><img alt="Tip" src="http://www.accountingcoach.com/images/tipback.gif" />
</a></div>
<a href="http://www.blogger.com/null" name="accounting-basics-tip-one">
<div class="tipinfo">
When a company <i>receives</i> cash, the Cash account is <i>debited</i>.<br />
<br />
When the company <i>pays</i> cash, the Cash account is <i>credited</i>.</div>
<br /><br />
Marilyn refers to the example of December 1. Since Direct Delivery received $20,000 <i>in cash</i> from Joe in exchange for 5,000 shares of common stock, one of the accounts for this transaction is Cash. Since cash was <i>received</i>, the Cash account will be <i>debited</i>.<br />
<br />
In keeping with double entry, two (or more) accounts need to be involved. Because the first account (Cash) was <i>debited</i>, the second account needs to be <i>credited</i>.
All Joe needs to do is find the right account to credit. In this case,
the second account is Common Stock. Common stock is part of
stockholders' equity, which is on the right side of the accounting
equation. As a result, it should have a credit balance, and to increase
its balance the account needs to be <i>credited</i>.<br />
<br />
Accountants indicate accounts and amounts using the following format:<br />
<br />
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Account Name</b></td>
<td align="right" width="100"><b>Debit</b></td> <td align="right" width="100"><b>Credit</b></td> </tr>
</tbody></table>
<table bgcolor="#000" style="width: 600px;"><tbody>
<tr><td><br /></td></tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="250"><b>Cash</b></td>
<td align="right" width="100"><b>20,000</b></td> <td align="right" width="100"><br /></td> </tr>
</tbody></table>
<table style="width: 600px;"><tbody>
<tr><td width="150"><br /></td><td width="50"><br /></td><td width="200"><b>Common Stock</b></td>
<td align="right" width="100"><br /></td> <td align="right" width="100"><b>20,000</b></td> </tr>
</tbody></table>
<br /><br />
Accountants usually first show the account and amount to be debited.
On the next line, the account to be credited is indented and the amount
appears further to the right than the debit amount shown in the line
above. This entry format is referred to as a general journal entry. <br />
<br />
(With the decrease in the price of computers and accounting software,
it is rare to find a small business still using a manual system and
making entries by hand. Accounting software has made the process of
recording transactions so much easier that the general journal is rarely
needed. In fact, entries are often generated automatically when a check
or sales invoice is prepared.) </a>
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-54593393795082666122013-04-26T10:18:00.001-07:002013-04-26T10:18:22.649-07:00What are Liabilities and Stockshares Equity<div style="text-align: right;">
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<h2>
<img alt="stockholder equity" height="267" id="irc_mi" src="http://www.webanswers.com/post-images/4/4C/BE8CA6ED-E26E-46D9-8FCD28D3341F4365.png" style="margin-top: 63px;" title="liabilities y stockholder equity" width="500" /></h2>
<h2>
<a class="zem_slink" href="http://en.wikipedia.org/wiki/Balance_sheet" rel="wikipedia" target="_blank" title="Balance sheet">Balance Sheet</a> – <a class="zem_slink" href="http://en.wikipedia.org/wiki/Liability_%28financial_accounting%29" rel="wikipedia" target="_blank" title="Liability (financial accounting)">Liabilities</a> and Stockholders' Equity</h2>
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<b>What are <span style="font-size: small;">Liabilities</span></b>
<b>Liabilities
are obligations of the company</b>; they are amounts owed to others as of
the balance sheet date. Marilyn gives Joe some examples of liabilities:
the loan he received from his aunt (<b>Notes Payable</b> or Loan Payable), the interest on the loan he owes to his aunt (<b>Interest Payable</b>), the amount he owes to the supply store for items purchased on credit (<b>Accounts Payable</b>), the wages he owes an employee but hasn't yet paid to him (<b>Wages Payable</b>).<br />
<br />
Another liability is <b>money received in advance </b>of actually <i>earning</i>
the money.<br />
<br />
For example, suppose that Direct Delivery enters into an
agreement with one of its customers stipulating that the customer
prepays $600 in return for the delivery of 30 parcels every month for 6
months. Assume Direct Delivery receives that $600 payment on December 1
for deliveries to be made between December 1 and May 31. Direct Delivery
has a cash <i>receipt</i> of $600 on December 1, but it does <i>not</i> have revenues of $600 at this point. It will have revenues only when it <i>earns</i> them by delivering the parcels. On December 1, Direct Delivery will show that its asset <b>Cash</b> increased by $600, but it will also have to show that it has a liability of $600. (It has the <i>liability</i> to deliver $600 of parcels within 6 months, or return the money.) <br />
<br />
The liability account involved in the $600 received on December 1 is <b>Unearned Revenue</b>.
Each month, as the 30 parcels are delivered, Direct Delivery will be
earning $100, and as a result, each month $100 moves from the account
Unearned Revenue to <b>Service Revenues</b>.
Each month Direct Delivery's liability decreases by $100 as it fulfills
the agreement by delivering parcels and each month its revenues on the
income statement increase by $100.<br />
<br /><br /><br />
<b><span style="font-size: small;">What is a Stockholders' Equity</span></b><br />
If the company is a corporation, the <b>third section of a corporation's
balance sheet is Stockholders' </b>Equity. (If the company is a sole
proprietorship, it is referred to as <a class="zem_slink" href="http://en.wikipedia.org/wiki/Equity_%28finance%29" rel="wikipedia" target="_blank" title="Equity (finance)">Owner's Equity</a>.) The amount of
Stockholders' Equity is exactly the difference between the asset amounts
and the liability amounts. As a result accountants often refer to
Stockholders' Equity as the difference (or residual) of assets minus
liabilities. <b>Stockholders' Equity is also the "book value" of the
corporation.</b><br />
<br />
Since the corporation's assets are shown at cost or lower (and not at their market values) it is important that you do <b>not</b>
associate the reported amount of Stockholders' Equity with the market
value of the corporation. (Hence, it is a poor choice of words to refer
to Stockholders' Equity as the corporation's "net worth".) To find the
market value of a corporation, you should obtain the services of a
professional familiar with valuing businesses.<br />
<br />
Within the Stockholders' Equity section you may see accounts such as <b><a class="set4" href="http://www.accountingcoach.com/terms/C/common-stock.html">Common Stock</a></b>, <b><a class="set4" href="http://www.accountingcoach.com/terms/P/paid-in-capital-in-excess-of-par-value-common-stock.html">Paid-in Capital in Excess of Par Value-Common Stock</a></b>, <b><a class="set4" href="http://www.accountingcoach.com/terms/P/preferred-stock.html">Preferred Stock</a></b>, <b><a class="set4" href="http://www.accountingcoach.com/terms/R/retained-earnings.html">Retained Earnings</a></b>, and <b><a class="set4" href="http://www.accountingcoach.com/terms/C/current-years-net-income.html">Current Year's Net Income</a></b>.<br />
<br />
The account Common Stock will be increased when the corporation
issues shares of stock in exchange for cash (or some other asset).
Another account Retained Earnings will increase when the corporation
earns a profit. There will be a decrease when the corporation has a net
loss. This means that revenues will automatically cause an <i>increase</i> in Stockholders' Equity and expenses will automatically cause a <i>decrease</i> in Stockholders' Equity. This illustrates a link between a company's balance sheet and income statement. <br />
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-32262406142285960702013-04-16T22:04:00.001-07:002013-04-17T08:34:27.229-07:00Que Es El Balance Sheet y Que Incluye<b>Balance - Activos</b><br />
<br />
Marilyn pasa a explicar el <b>balance general,(balance sheet)</b> un estado financiero que reporta la cantidad de (a) los activos de una empresa, los pasivos (B) y (C) de los accionistas (o propietario) equidad en un punto específico en el tiempo. Debido a que el balance refleja un punto específico en el tiempo en lugar de un período de tiempo, Marilyn le gusta referirse a la hoja de balance como una "instantánea" de la situación financiera de una empresa en un momento dado. Por ejemplo, si el balance es de fecha 31 de diciembre de los importes que figuran en el balance de situación son los saldos de las cuentas, después de todas las transacciones relacionadas al 31 de diciembre se han registrado.<br />
<br />
<br />
(A) <b>los activos</b><br />
<br />
<b>Los activos son cosas que una empresa posee y se refieren a veces como los recursos de la empresa. </b>Joe fácilmente entiende esto-de la parte superior de la cabeza, los nombres de las cosas, como vehículo de la empresa, su dinero en el banco, todos los suministros que tiene a la mano, y la plataforma que utiliza para ayudar a mover los paquetes más pesados. Marilyn asiente y muestra cómo éstos Joe se registran en cuentas denominado Los vehículos, dinero en efectivo, suministros y equipos. Ella menciona un activo Joe no había considerado Cuentas por Cobrar. Si Joe ofrece parcelas, pero no se paga inmediatamente por la entrega, el monto adeudado a la entrega directa es un activo conocido como cuentas por cobrar.<br />
<br />
<br />
<b>Prepaids</b><br />
<br />
Marilyn trae a colación otro activo-la menos obvia período restante de <b>gastos anticipados</b>. Supongamos Entrega Directa paga $ 1,200 en 1 de diciembre para una prima de seguro de seis meses en su vehículo de reparto. Que divide a ser de $ 200 por mes ($ 1.200 ÷ 6 meses). Entre el 1 de diciembre y el 31 de diciembre por valor de $ 200 de prima de seguro está "agotado" o "caduca". La cantidad vencida se reportarán como gastos en la cuenta de resultados de Seguro de diciembre. Joe pide a Marilyn en los restantes $ 1,000 de prima de seguro vigente se informó. En el balance general al 31 de diciembre Marilyn le dice, en una cuenta de activo denominada Seguros y fianzas.<br />
<br />
Otros ejemplos de cosas que pueden ser pagados antes de ser utilizados incluyen suministros y cuotas anuales para una asociación comercial. La parte que vence en el período contable actual se muestra como un gasto en la cuenta de resultados, la parte que no ha transcurrido aún se muestra como un activo en el balance.<br />
<br />
Marilyn Joe asegura que pronto verá un vínculo significativo entre la cuenta de resultados y balance, pero por ahora, continúa con su explicación de los activos.<br />
<br />
<br />
<b>Costo Principio y el conservadurismo</b><br />
<br />
Joe se entera de que cada uno de los activos de su empresa se encuentra registrada a su costo original, e incluso si el valor justo de mercado de un producto aumenta, un contador no va a aumentar el monto registrado de dicho activo en el balance. Este es el resultado de otro de los principios básicos de contabilidad conocido como el principio de los costos.<br />
<br />
Aunque los contadores generalmente no aumentan el valor de un activo, que podría disminuir su valor como resultado de un concepto conocido como conservadurismo. Por ejemplo, después de unos meses en la empresa, Juan puede decidir que puede ayudar a algunos clientes, así como obtener ingresos adicionales por la realización de un inventario de cajas de embalaje para la venta. Digamos que entrega directa comprado 100 cajas al por mayor por $ 1.00 cada uno. Desde el momento en que Joe los rescató, sin embargo, el precio al por mayor de las cajas se ha reducido en un 40% y al precio de hoy se podría comprar para $ 0,60 cada una. Debido a que el costo de reposición de su inventario ($ 60) es menor que el costo original grabada ($ 100), el principio de conservadurismo dirige el contador para reportar la cantidad más baja ($ 60) como el valor del activo en el balance.<br />
<br />
En resumen, <b>el principio de costos</b> generalmente evita que los activos se anoten en más del costo, mientras que el <b>conservadurismo</b> podría requerir activos se informó a menos de su costo.<br />
<br />
<br />
<br />
<b>Depreciación</b><br />
<br />
Joe también necesita saber que los importes registrados en su balance los activos como equipos, vehículos y edificios son sistemáticamente reducido por depreciación. <b>La depreciación se exige el principio contable básico conocido como el principio de congruencia.</b> La depreciación se aplica a los activos cuya vida no es indefinida o equipo se desgasta, los vehículos se vuelven demasiado viejo y costoso de mantener, edad edificios, y algunos activos (como los ordenadores) se vuelven obsoletos. Depreciación es la distribución del costo del activo a la depreciación de la cuenta de resultados durante su vida útil.<br />
<br />
A modo de ejemplo, supongamos que la van de la compania Entrega Directa tiene una vida útil de cinco años y fue adquirida a un costo de $ 20.000. El contador coincida con $ 4,000 ($ 20,000 ÷ 5 años) de los gastos de depreciación con unos ingresos cada año durante cinco años. Cada año, el importe en libros de la furgoneta se redujo en $ 4.000. (La cantidad o carga "valor en libros", se informó en el <b>balance general</b> y es el costo de la camioneta menos la depreciación total desde la camioneta fue adquirida.) Esto significa que después de un año, el balance informará el valor en libros de la furgoneta de reparto como $ 16.000, después de dos años, el valor en libros es de $ 12.000, etc Después de cinco años de espera al final de la furgoneta de su vida útil importe en libros es cero.<br />
<br />
Joe quiere estar seguro de que entiende lo que Marilyn le está diciendo con respecto a los activos en el balance general, por lo que pide a Marilyn si el balance es, en efecto, que muestra lo que los activos de la empresa valen. Él se sorprende al escuchar Marilyn decir que los activos no se registran en el balance por su valor (valor de mercado). Activos a largo plazo (tales como edificios, equipos y mobiliario) se registran por su coste menos las cantidades ya enviados a la cuenta de resultados como gasto de depreciación. El resultado es que el valor de un inmueble en el mercado en realidad puede haber aumentado desde que fue adquirida, pero la cantidad en el balance se ha reducido consistentemente que el contador se trasladó parte de su costo de depreciación en la cuenta de resultados con el fin de alcanzar el principio de congruencia .<br />
<br />
Otro de los activos, equipos de oficina, puede tener un valor justo de mercado es mucho menor que el monto contabilizado registrado en el balance general. (Ver Contadores depreciación como una asignación de procesos distribución del coste a los gastos con el fin de igualar los costos con los ingresos generados por el activo. Contadores no tienen en cuenta la depreciación de ser un proceso de valoración.) El Estado federado de activos no se amortizan, por lo que se aparecer a su costo original, incluso si la tierra es ahora un valor cien veces más de su costo.<br />
<br />
A corto plazo (actual) los importes de los activos tienden a estar cerca de sus valores de mercado, ya que tienden a "entregar" en períodos de tiempo relativamente cortos.<br />
<br />
Marilyn Joe advierte que el balance informa sólo de los activos adquiridos y sólo a costa reportado en la transacción. Esto significa que una compañía la reputación como excelente, ya que podría ser-no ser catalogado como un activo. También significa que Jeff Bezos no aparecerá como un activo en el balance de Amazon.com 's; logo de Nike no aparecerá como un activo en su balance general; etc Joe se sorprende al escuchar esto, ya que en su opinión, estos artículos son tal vez la cosas más valiosas que las empresas tienen. Marilyn le dice a Joe que él ha aprendido una lección importante que debe recordar al leer un balance.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-10647362439267336872013-04-16T21:53:00.000-07:002013-04-17T08:34:58.945-07:00Que es el Income Statement<b>Estado de Resultados</b>(Income Statement)<br />
<br />
Marilyn señala que un <b>estado de resultados</b>( Income Statement) mostrará la rentabilidad del negocio de entrega directa durante el intervalo de tiempo que se muestra en la partida de la declaración. Este período de tiempo puede ser una semana, un mes, tres meses, cinco semanas o un año-Joe puede elegir cualquier período de tiempo que considere más útiles.<br />
<br />
La presentación de <b>informes de rentabilidad</b>(Income Statement) implica dos cosas: la cantidad que fue <b>ganado (ingresos)</b> y los <b>gastos necesarios para obtener los ingresos</b>. Como veremos a continuación, los ingresos a largo plazo no es lo mismo que los ingresos y los gastos a largo plazo implica más que simplemente escribir un cheque para pagar una factura.<br />
<br />
<br />
A<b>. Ingresos</b><br />
<br />
Los principales ingresos de la empresa de entrega directa son las tarifas que obtiene por la entrega de los paquetes. Bajo el criterio de lo devengado (en comparación con el método de efectivo menos preferido de contabilidad), <b>los ingresos se reconocen cuando se devengan</b> y no cuando la empresa recibe el dinero. Anotar de los ingresos cuando se devengan es el resultado de <b>uno de los principios básicos de contabilidad</b> conocido como el <b>principio de reconocimiento de ingresos.</b><br />
<br />
Por ejemplo, si Joe ofrece 1.000 paquetes en diciembre por $ 4 por entrega, ha ganado técnicamente honorarios por un total de $ 4,000 para ese mes. Él envía las facturas a sus clientes por estas tarifas y sus condiciones requieren que sus clientes deben pagar el 10 de enero. A pesar de que sus clientes no tendrán que pagar la entrega directa hasta el 10, la base de lo devengado requiere que los $ 4,000 se registran como ingresos en diciembre, ya que es cuando el trabajo se realizó. Después de los gastos que corresponden con estos ingresos, el<b> estado de resultado</b>sIncome Statement) para diciembre muestran lo rentable de la empresa se encontraba en la entrega de paquetes en diciembre.<br />
<br />
Cuando Joe recibe el pago de $ 4.000 de sus clientes el 10 de enero, se hará un <b>asiento contable(entrada al jornal)</b> para demostrar que el dinero fue recibido. Estos $ 4.000 de ingresos no se considerarán como ingresos de enero, ya que los ingresos fueron reportados como ingresos en diciembre, cuando se devengan. Estos $ 4.000 de ingresos se registraron en enero como una reducción en <b>cuentas por cobrar</b>.(Account Receivables) (En diciembre de Joe había hecho una entrada en las <b>cuentas por cobrar y las ventas</b>.)<br />
<br />
<br />
<br />
B. <b>Gastos</b><br />
<br />
Ahora Marilyn vuelve a la segunda parte de la declaración de ingresos-gastos. La cuenta de resultados debe mostrar diciembre los gastos incurridos durante diciembre, independientemente de que la empresa haya pagado por los gastos. Por ejemplo, si Joe contrata a alguien para que le ayude con las entregas de diciembre y Joe se compromete a pagarle $ 500 el 3 de enero de ese gasto de $ 500 necesita que deberá aparecer en la cuenta de resultados de diciembre. La fecha real en que los $ 500 se paga no importa, lo que importa es que el trabajo se hizo, cuando el gasto se contrajo-y en este caso, el trabajo se llevó a cabo en diciembre. El gasto de $ 500 se cuenta como un gasto diciembre a pesar de que el dinero no se pagará hasta 3 de enero. El registro de los gastos con los ingresos correspondientes se asocia con otro principio contable básico conocido como el principio de congruencia.<br />
<br />
Marilyn explica Joe mostrando que los $ 500 de gastos de salario en la cuenta de pérdidas diciembre dará lugar a una adecuación de los costos de la mano de obra utilizada para entregar los paquetes de diciembre con los ingresos provenientes de la entrega de los paquetes de diciembre. Este principio de congruencia es muy importante para medir qué tan rentable es una empresa durante un período de tiempo determinado.<br />
<br />
Marilyn está encantado de ver que Joe ya tiene una comprensión intuitiva de este principio contable básico. Con el fin de obtener ingresos en diciembre, la empresa tuvo que incurrir en algunos gastos del negocio en diciembre, aunque los gastos no se pagarán hasta enero. Otros gastos que se emparejaron con los ingresos de diciembre sería de cosas tales como el gas para la furgoneta de reparto y los anuncios publicitarios en la radio.<br />
<br />
Joe pide a Marilyn para proporcionar otro ejemplo de un costo que no se pagaría en diciembre, pero tendría que ser mostrado / emparejado como un gasto en la cuenta de resultados de diciembre. Marilyn utiliza el gasto de intereses sobre el dinero prestado como un ejemplo. Ella le pide a Joe que asumir que el 1 de diciembre de entrega directa préstamo de $ 20,000 de la tía de Joe y la empresa se compromete a pagar su tía 6% al año en intereses, o $ 1,200 por año. Este interés se abonará en un solo pago cada 1 de diciembre de cada año.<br />
<br />
Ahora, a pesar de que el interés se paga a su tía sólo una vez al año en forma de capital, Joe puede ver que, en realidad, un poco de ese gasto por intereses se incurre cada día está en el negocio. Si Joe se está preparando estados de cuenta mensuales de renta, Joe debe informar de un mes de gastos financieros de la cuenta de resultados de cada mes. La cantidad que entrega directa incurrirá como gastos por intereses será de $ 100 por mes durante todo el año ($ 20.000 x 6% ÷ 12). En otras palabras, Joe debe coincidir con $ 100 de gastos de intereses con los ingresos de cada mes. El gasto de intereses se considera un costo que sea necesario para ganar los ingresos que aparecen en las cuentas de resultados.<br />
<br />
Marilyn explica a Joe que la cuenta de resultados es un poco más complicado que lo que acabo de explicar, pero por ahora sólo quiere a Joe a aprender algunos conceptos básicos de contabilidad y algunos de la terminología contable. Marilyn se asegura, sin embargo, que Joe entiende un punto simple pero importante: la cuenta de resultados, no informa sobre el dinero que entra-más bien, su propósito es (1) informar de los ingresos obtenidos por los esfuerzos de la compañía durante el período, y (2) Informe de los gastos realizados por la empresa durante el mismo período. <b>El propósito de la cuenta de resultados es demostrar la rentabilidad de una empresa durante un período específico de tiempo. </b>La diferencia (o "net") entre los ingresos y gastos por entrega directa se refiere a menudo como la línea de fondo y se etiqueta como cualquier<b> ingreso neto o pérdida neta.</b>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-5253067975974990707.post-55316253984289134622013-04-16T21:43:00.000-07:002013-04-17T08:35:36.349-07:00Una historia para relacionarse con los Principios de Contabilidad <span class="" id="result_box" lang="es"><span class="hps">Esta<b> explicación de</b></span><b> <span class="hps">conceptos básicos</span> <span class="hps">de contabilidad</span> </b><span class="hps">le dará a conocer</span> <span class="hps">algunos de <b>los principios</b></span><b> <span class="hps">básicos de contabilidad</span>, conceptos <span class="hps">contables</span> <span class="hps">y terminología</span> </b><span class="hps"><b>contable</b>.</span> <span class="hps">Una vez</span> <span class="hps">que se familiarice con</span> <span class="hps">algunos de estos términos</span> <span class="hps">y conceptos,</span> <span class="hps">usted se sentirá cómodo</span> <span class="hps">navegar a través de</span> <span class="hps">las explicaciones</span>, ejercicios, rompecabezas y <span class="hps">otras características de</span> <span class="hps">AccountingCoach.com</span>.<br /><br /><span class="hps">Algunos de los <b>términos</b></span><b> <span class="hps">básicos de contabilidad</span> </b><span class="hps">que usted aprenderá</span> <span class="hps">incluyen que son ingresos</span><span class="">, gastos, activos</span>, pasivos, estado de resultados, balance general <span class="hps">y estado de</span> <span class="hps">flujos de efectivo.</span> <span class="hps">Usted se familiarizará</span> <span class="hps">con</span> <span class="hps">los débitos</span> <span class="hps">y créditos</span> <span class="hps">de contabilidad</span> <span class="hps">como</span> <span class="hps">le mostramos</span> <span class="hps">cómo</span> <span class="hps">registrar las transacciones.</span> <span class="hps"> </span></span><br />
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<span class="" id="result_box" lang="es"><span class="hps">También verá</span> <span class="hps">por qué dos</span> <span class="hps">principios básicos de contabilidad</span>, el principio <span class="hps">de reconocimiento de ingresos</span> <span class="hps">y</span> <span class="hps">el principio de congruencia</span>, <span class="hps">asegurar</span> <span class="hps">que la declaración de</span> <span class="hps">la renta</span> <span class="hps">de una empresa</span> <span class="hps">informa</span> <span class="hps">la rentabilidad</span> <span class="hps">de una empresa.</span><br /><br /><span class="hps">En esta explicación</span> <span class="hps">de los conceptos básicos</span> <span class="hps">de contabilidad,</span> <span class="hps">se</span> <span class="hps">omiten</span> <span class="hps">algunos</span> <span class="hps">detalles de la contabilidad</span> <span class="hps">y las complejidades</span> <span class="hps">a fin de presentar</span> <span class="hps">explicaciones claras</span> <span class="hps">y concisas.</span> <span class="hps">Esto significa</span> <span class="hps">que siempre se debe</span> <span class="hps">buscar <b>ayuda profesional</b></span> <span class="hps">para sus circunstancias</span> <span class="hps">específicas.</span></span><br />
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<b>Vamos a presentar los fundamentos de la contabilidad a través de una historia de una persona que comienza un nuevo negocio</b>. La persona es <b>Joe Pérez</b>, un hombre inteligente, que ve la necesidad de un servicio de paquetería en su comunidad. Joe ha investigado su idea y ha preparado un plan de negocios que documenta la viabilidad de su negocio.<br />
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<b>Joe</b> también se ha reunido con un abogado para discutir la forma de negocio que debe utilizar. Teniendo en cuenta su situación específica, concluyeron que una corporación será el mejor. Joe decide que el nombre de su empresa será Entrega Directa, Inc. El abogado también informa a Juan en las diferentes títulos y los números de identificación del gobierno que serán necesarios para la nueva corporación.<br />
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<b>Joe</b> es un gran trabajador y un hombre inteligente, pero admite que no se siente cómodo con asuntos de contabilidad. Él asume que va a usar algún software de contabilidad, pero quiere reunirse con un contador profesional antes de hacer su selección. Le pregunta a su banquero que le recomiende un <b>profesional de la contabilidad</b> que es también experto en la explicación de la contabilidad para alguien sin experiencia en contabilidad. Joe quiere comprender los estados financieros y quiere mantenerse en la cima de su nuevo negocio.<br />
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<b>Su banquero recomienda Marilyn, un contable que ha ayudado a muchos de los clientes del banco para pequeñas empresas.</b><br />
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En su primer encuentro con Marilyn, Joe le pide una descripción general de contabilidad, estados financieros, y la necesidad de software de contabilidad. Con base en el plan de negocio de Joe, Marilyn ve que es probable que haya miles de transacciones cada año. Ella afirma que el software de contabilidad permitirá el registro electrónico, el almacenamiento y la recuperación de las muchas transacciones. El software de contabilidad permitirá Joe para generar los estados financieros y otros informes que se necesitan para el funcionamiento de su negocio.<br />
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Joe parece desconcertado por la transacción plazo, por lo que Marilyn le da cinco ejemplos de transacciones que entrega Direct, Inc. deberá registrar:<br />
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Joe, sin duda, comenzar su negocio poniendo algo de su propio dinero en ella. En efecto, es la compra de acciones ordinarias de entrega Direct.<br />
Entrega Directa tendrá que comprar un vehículo robusto, entrega confiable.<br />
La empresa comenzará a ganar comisiones y facturación de los clientes para la entrega de sus parcelas.<br />
El negocio será la recogida de los cargos que fueron ganados.<br />
La empresa incurrirá en gastos en la operación del negocio, tales como un salario por Joe, los gastos asociados con el vehículo de entrega, publicidad, etc<br />
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Con miles de esas transacciones en un año determinado, Joe está listo para empezar a usar software de contabilidad adecuado desde el principio. El software de contabilidad generará las facturas de venta y asientos contables al mismo tiempo, preparar declaraciones para clientes que no tienen un trabajo adicional, escribir cheques, actualizar automáticamente los registros contables, etc<br />
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Al entrar en el hábito de entrar en todas las transacciones comerciales del día en su ordenador, Joe será recompensado con un acceso rápido y fácil a la información específica que se necesita para tomar decisiones de negocios. Marilyn le dice a Joe que la contabilidad de la "estrategia de transacción" es útil, fiable e informativa. Ella ha trabajado con otros propietarios de pequeñas empresas que piensan que es suficiente para simplemente "saber" hicieron su compañía de $ 30.000 durante el año (basado únicamente en el hecho de que posee $ 30.000 más de lo que lo hizo el 1 de enero). Esas son las personas que comienzan con el pie equivocado y terminan en el cargo de Marilyn en busca de asesoramiento financiero.<br />
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Si Joe entra en todas las operaciones de entrega de Direct en su ordenador, software de contabilidad buen Joe le permitirá imprimir sus estados financieros con un clic de un botón. En las partes 2 a 7 Marilyn le explicará el contenido y la finalidad de los tres estados financieros principales:<br />
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Estado de Resultados<br />
Balance<br />
Estado de Flujos de EfectivoUnknownnoreply@blogger.com0