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Transcript of Balance Sheet
PATRIMONIO = EQUITY
WHAT YOU OWE
The balance sheet has three parts:
Assets, liabilities and ownership equity. Assets and liabilities are usually listed in order of liquidity (- +)
PATRIMONIO = ACTIVO - PASIVO
EQUITY = ASSETS - LIABILITIES
WHAT YOU OWN
Any item of economic value owned by a company that which could be converted to cash.
An obligation that legally binds a company to settle a debt.
goods + rights (collection rights)
Shareholders' equity: is part of the company's liabilities: they are funds "owing" to shareholders (after payment of all other liabilities).
A long-term, tangible asset held for business use and not expected to be converted to cash in the current year.
: an investment in short-term.
: An asset listed on the balance sheet with less than a 12-month life, or that is readily convertible into cash to be used to satisfy current liabilities.
(cash and equivalents).
Liability and equity:
Shareholders' equity, allowance...
Long-term payable accounts
: do not need to be repaid during the upcoming twelve months, but that instead need to be repaid in a year or more.
Short-term payable accounts
: is usually due within one year.