Principio de la partida doble: el fundamento de la contabilidad
Updated: February 25, 2025
Summary
The video explains the fundamental principle of accounting, emphasizing that every debit must have a corresponding credit of the same amount. It discusses the accounts of assets, liabilities, and equity, located on the left side as debits and on the right side as credits. Through an example using accounts X and Y, it illustrates the concept of double-entry accounting where every debit entry must have a corresponding credit entry.
Principio de la Partida Doble
Se explica el principio fundamental que rige la contabilidad, basado en la idea de que a todo cargo corresponde un abono de la misma cantidad.
Cuentas de Activo, Pasivo y Capital Contable
Se describen las cuentas de activo, pasivo y capital contable, ubicadas en el lado izquierdo con el nombre del debe y en el lado derecho con el nombre del haber.
Ejemplo de Partida Doble con Cuenta X y Cuenta Y
Se ejemplifica el proceso de partida doble con las cuentas X y Y, mostrando que a todo cargo le corresponde un abono en la contabilidad.
FAQ
Q: What is the fundamental principle that governs accounting?
A: The fundamental principle that governs accounting is based on the idea that for every debit there must be an equal credit.
Q: What are the accounts commonly found in accounting?
A: Accounts commonly found in accounting include assets, liabilities, and equity accounts.
Q: How are the accounts of assets, liabilities, and equity represented in accounting?
A: In accounting, assets, liabilities, and equity accounts are typically located on the left side, known as the 'debit' side, and on the right side, known as the 'credit' side.
Q: Can you explain the concept of double-entry accounting?
A: Double-entry accounting is a system where every transaction is recorded with at least one debit and one credit, ensuring that for every debit entry, there is a corresponding credit entry.
Q: How is the principle of 'debit equals credit' exemplified in accounting?
A: The principle of 'debit equals credit' is exemplified in accounting by showing that every debit entry must be matched by an equal credit entry, maintaining the balance in the accounting equation.
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