Accounts Main
Accounts Main article: Instrument has representation and extent of each element patrimonial.Se uses a word and a number, the word represents the qualitative element of the account and the item number quantity. These are words and numbers represent the reality of those assets written down on paper. Therefore there are many accounts as the company has assets and liabilities. Graphically drawn as a T, where the left is called “Debit” or “should” and right “cr” or “having” without these terms have no other meaning than the mere physical location indicate within account. (the debit side is the left side of the account and there is the right side of the account and nothing else like it may indicate his word) There are two types of account and asset management or outcomes.The equity accounts appear in the Balance and can be part of the assets or liabilities (and within that, the liabilities or capital, also called equity or net worth). The management accounts or the results are those that reflect income and expense and will appear in the Profit and Loss Account. Regardless of whether the accounts are Heritage or results, is also said that by nature is a debtor or cror. The accounts are indebted Heritage when being referred to an asset management or being referred to a cror when you are spending and Heritage being referred to a liability or a capital account or, if more management related to revenue . A complementary account of assets or liabilities can reverse the logic above, for example the estimate for uncollectible receivables or obsolete inventory or slow accounts that remain active in nature is the cror. We can also have additional accounts in the accounts.A very common type of account are the current account is an account identified by a word and a number (eg Customer and JJ debits and crs) These are accounts that can be anytime debtor or cror and the nature of the defined only the fact of whether they are accounts or Heritage Management, and more so within the above classifications is their specific location within the statement that defines its nature, do not forget are accounts that can be debtor or cror.