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Balance Sheet

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by

lorena moral

on 7 January 2014

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Transcript of Balance Sheet

Balance Sheet
PATRIMONIO = EQUITY
ASSETS
LIABILITIES
WHAT YOU OWE
Classification
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
http://www.investopedia.com/video/play/what-is-equity/
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).
Masas patrimoniales
Equity elements
Asset:
-
Fixed assets:
A long-term, tangible asset held for business use and not expected to be converted to cash in the current year.

-
Temporary Investment
: an investment in short-term.

-
Accounts receivable:
debtors.

-
Current assets
: 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.

-
Liquid assets
(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.
INTANGIBLE ASSETS
FIXED ASSETS
FINANCIAL INVESTMENTS
DEPRECIATIONS
STOCKS
OUTSTANDING ASSETS
CASH ASSETS
ASSET
FIXED ASSETS
CURRENT ASSETS
LIABILITY
AND EQUITY
SHAREHOLDERS' EQUITY
SOCIAL CAPITAL
ALLOWANCES
FIXED LIABILITIES

CURRENT LIABILITIES
WEBGRAFÍA:
GOOGLE
WIKIPEDIA
INVESTWORDS.COM
MARSDD.COM
WORDREFERENCE (FORUMS)
Full transcript