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General Ledger Empresa de Mercaderia - Principe
General Ledger Empresa de Mercaderia - Principe
BALANCE SHEET
ASSETS = LIABILITIES + TOCKHOLDER'S EQUITY
Current Assets Property Plant & Equip. Current Liabilities Stockholder's Equity
Cash 11 Land 16 Accounts Payable 21Common Stock
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT
+ (Sumar) - (Restar) + (Sumar) - (Restar) + (Sumar) - (Restar) + (Sumar)
Aumenta Disminuye Aumenta Disminuye Aumenta Disminuye Aumenta
NOTA:
Supplies 14 Equipment 18 Long Term Liabilities El Capital se afecta con las siguentes 4
DEBIT CREDIT DEBIT CREDIT Mortgage Payable 28 1. Aumenta con la inversión de los d
+ (Sumar) - (Restar) + (Sumar) - (Restar) DEBIT CREDIT 2. Aumenta con los ingresos (revenu
Aumenta Disminuye Aumenta Disminuye + (Sumar) - (Restar) genera el mismo negocio.
Aumenta Disminuye 3. Disminuye con los gastos (expens
incurre el mismo negocio.
4. Disminuye con los retiros persona
Prepaid Insurance 14 Accumulated Dep 18A (withdrawals) de los dueños en un
DEBIT CREDIT DEBIT CREDIT individual o en una sociedad o co
+ (Sumar) - (Restar) + (Sumar) - (Restar) (dividends) que se distribuyen a lo
Aumenta Disminuye Aumenta Disminuye (dueños) de una corporación.
INCOME STATEMENT
TOCKHOLDER'S EQUITY
Stockholder's Equity Revenues Expenses
31 Sales 41 Salaries Expense 51
CREDIT DEBIT CREDIT DEBIT CREDIT
- (Restar) + (Sumar) - (Restar) + (Sumar) - (Restar)
Disminuye Aumenta Disminuye Aumenta Disminuye