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Conceitos básicos de Contabilidade

Objeto da Contabilidade o Patrimônio das entidades
Patrimônio é um conjunto bens, direiros e obrigações
Toda Entidade tem um patrimônio
Entidade pode ser pessoa física ou jurídica
Ativo é o conjunto bens e direitos
Passivo Obrigações (dívidas)
Patrimônio líquido igual a Ativo - Passivo
PatriMônio líquido representa Capital Próprio
Passivo representa Capital de terceiros
Ativo representa Investimento dos capitais
Origem de recursos Passivos e Patrimônio Líquido
Aplicação de Recursos Ativos
Created by: professorjoel