Gustavo Ledezma Beltran Contabilidad Basica Pdf - Access

In basic accounting, accounts are grouped as:

| Concept | Description | |---------|-------------| | Entity | The business is a separate entity from its owners. | | Going Concern | The business will continue operating in the foreseeable future. | | Dual Economic Aspect | Every transaction has a debit and a credit (double entry). | | Periodicity | Financial results must be reported in regular periods (months, years). | | Accrual Basis | Transactions are recorded when they occur, not when cash is exchanged. | Gustavo Ledezma Beltran Contabilidad Basica Pdf -

The text begins by defining accounting not just as a mathematical exercise, but as the "language of business." It distinguishes between financial, administrative, and fiscal accounting, setting the stage for why accurate record-keeping matters. In basic accounting, accounts are grouped as: |

| Account Type | Debit (+/-) | Credit (+/-) | |--------------|-------------|---------------| | Asset | Increase | Decrease | | Liability | Decrease | Increase | | Equity | Decrease | Increase | | Revenue | Decrease | Increase | | Expense | Increase | Decrease | Rule: For every transaction, total debits must equal

Rule: For every transaction, total debits must equal total credits.

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