Contenido

La contabilidad básica actual se rige por un listado de conceptos indispensables para la elaboración del ejercicio contable.[1]​.

Hay cuatro grupos principales de estos conceptos:.

A su vez, el activo y el pasivo tienen tres apartados:.

Asset

The concepts belonging to the asset are those that represent the goods, resources and rights that the company owns or will obtain.

It is divided into three sections:

Those goods that, as their name suggests, circulate among those related to the exercise. The accounts are as follows:

These are all the resources that the company has or will have. The accounts belonging to fixed assets are:

The deferred asset represents all the values ​​whose recoverability is defined by time, and are the following:

Passive

Liabilities consist of the debts that the company has, recorded in the balance sheet, it includes the current obligations of the company that originate from past financial transactions.

Accounting capital or accounting equity

Stockholders' equity represents for the owners of a for-profit entity their right over the net assets, it is exercised through reimbursement or the decree of dividends. According to its origin, stockholders' equity is classified as:

On the other hand, the accounting equity is the residual value of the assets of the non-profit entity, once its liabilities have been declared.

The concepts of profit and loss are only credited and debited respectively, since their increases and decreases are not recorded in the balance sheet..

The following concepts are the replacement of the concept of merchandise to help the easy management of said account. These will NOT appear in the balance sheet, since they will only serve to calculate the income statement, with the exception of the final inventory concept.