lunes, 25 de noviembre de 2013


 Feed . Registration recorded on the credit side of an account .

Creditor. The part of a credit transaction that sells a service or merchandise and gets a receivable .

Active . An economic resource owned business that is expected to yield benefits in the future .

Fixed Assets Tangible Assets or plant . Fixed assets is called the long-lived assets acquired for use in the operation of the company and that his destiny is not selling .

Amortization . An expense that applies to intangible assets ( Assets and Deferred Charges Deferred called ) in the same way as depreciation applies to plant assets and depletion of natural resources.

General or State Balance Sheet. Detailed Status , also known as Financial Statement , Statement of Assets and Liabilities , Statement of Resources and Liabilities Statement, Balance Sheet or simply state, showing the nature and amount of the assets , liabilities , and equity ( net assets) of a business, on a given date .

Bank. Institutions engaged in monetary relations : money supply , credit relations , registration and financial control, loans, payments and collections.

Base Case . Method that summarizes the results of operation in terms of cash receipts and cash payments , rather than income earned or expenses incurred.

Capital . In the economic sense equivalent to capital goods , ie , the set of capital goods ( physical quantity rather than monetary value ) accumulated , or wealth represented by the excess of production over consumption.

Cheque . A check is "a bill of exchange drawn on a bank , payable on demand ." Usually checks are classified under the general heading of bills, but they differ from those in which further imply that have been turned against a deposit, and are always payable on demand .

Buy . ( Fixed Assets ) is the acquisition of an asset for which a payment obligation arises . Asset purchases are made using the procedure established with respect to the Investment Authorization Requests .


Accounting : The process of interpreting , recording, classifying , and summarizing measure in monetary terms the economic activity that happens in an organization . The fundamental purpose of accounting is to provide information about an economic entity .

Debit . A value seated on the left side of an account called must . Accounting term that means an increase in assets or decrease in liabilities or equity . In the accounts of the balance of payments, debit is a full import ( or equivalent).

Accumulated Depreciation . Contra account or regulatory asset account shown as a deduction from the account corresponding Tangible Fixed Assets in the Balance Sheet.

Invoice. Proof of sale; detailed account that the seller delivers to the buyer and showing all details of the sale , for example , date, name of the buyer and seller , vendor number , quantity and description of the items, unit price , extensions discounts , if any, total amount.

Commercial Invoice . We can classify the commercial invoice from different points of view is, so it protects or character

Gain. An increase in own capital which is not the result of an income or an investment made ​​by the business owner .

Expense : They represent the total amount in monetary terms , materials , labor and financial resources used during any period in the whole business.

Haber. Part of a ledger account in fertilizers consisting of the same . Counterpart must

Tax . Coercive obligation without consideration . Tribute or compulsory payment imposed a state for public purposes.

Join . Increase in owner's equity is gained to deliver goods or services to customers

Inventories . Inventories are composed of acquisition in the manufacturing process or finished goods , whether for consumption or for marketing.

Investment . In general, the use of capital profit , whether in a business, farm , urban real estate, government bonds, industrial bonds , oil stocks , commodities, or education.

Payroll . The compensation of employees , a major expense for many businesses. In fact it is a record that lists the names of the employees for a given pay period , pay values ​​, time worked , gross wages , deductions for taxes and other retained value and net pay .

Liabilities . Set of obligations , debts that the organization has with other persons or entities , known as creditors representing the entity financing by third parties .

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