Módulo 1_Foro de Discusión 2_Ecuación básica_ACCO111 - Google Docs
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May 31, 2024
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1 Ecuación Contable Anamarys Pérez Rivera Universidad Ana G. Méndez ACCO 111 Prof. Ana Maritza Ortiz Lebrón 26 de mayo de 2024
2 Ecuación Contable La ecuación contable es una ecuación que representa el valor de los recursos que utiliza una empresa (activos) igual al valor de los recursos propios de la empresa (patrimonio) más el valor de los recursos que recibe de terceros (pasivos) que debe pagar (Westreicher, 2024). Activo = Pasivo + Patrimonio Ejemplos: A. Cinco socios quienes aportan cada uno 5 millos y con este dinero abren una cuenta bancaria Activo = $ 25,000.00, Pasivo = $ 0.00, Patrimonio = $ 25000.00. Los socios deciden comprar equipo de oficina por el valor de $ 3 mil, Inventario por el valor de $6 mil. Pagaron todo con el dinero que tenían en el banco, haciendo un cheque. Entonces: Activo = Pasivo + Patrimonio Activo Pasivo Patrimonio $25,000 $0.00 $25,000 $ 3,000 - - $ 6,000 - - ($9,000) - - $25,000 $0.00 $25,000 B. Ingresa un nuevo socio a la empresa y aporta un vehículo en el que se van a transportar las mercancías. Se considera que el vehículo vale $23,000.00. Los socios emprenden, y deciden abrir un punto de venta en un centro comercial. Compran un local por $80,000, pagan efectivo $10,000.00 y el resto con un préstamo del banco, en el que le otorgaron $70,000.00, que lo pagaran mediante plazos mensuales hasta alcanzar los 5 años.
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