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HungryBug

QuestionAnswer
Aktíva tvoria: dlhodobý majetok a krátkodobý majetok
Pasíva tvoria: vlastné imanie a cudzie zdroje
Kapitálové fondy sú: externé zdroje/dary
Základné imanie je: vklad
Fondy tvorené zo zisku sú napríklad: zákonný rezervný fond
VH minulých rokov je: nerozdelený zisk / neuhradená strata
VH bežného účtovného obdobia sa rozdeľuje na: zisk a stratu
Rezevy predstavujú: závázky
Záväzky vznikajú z: obchodných vzťahov
Úvery sú: finančné pôžičky
1. typ hospodárskej operácie účty aktív MD +A/ účty pasív D +P
2, typ hospodárskej operácie účty aktív MD -A / účty pasív D -P
3. typ hospodárskej operácie účty aktív MD +A -A
4. typ hospodárskej operácie účty pasív D +P -P
Účtová trieda 0 Dlhodobý Majetok - ÚČTY AKTÍV
Účtová trieda 1 Zásoby - ÚČTY AKTÍV
Účtová trieda 2 Finančné účty – ÚČTY AKTíV a ÚČTY PASÍV
Účtová trieda 3 Zúčtovacie vzťahy - ÚČTY AKTíV a ÚČTY PASÍV
Účtová trieda 4 Kapitálové účty a dlhodobé záväzky - ÚČTY PASÍV
Created by: vargovazsrovinka
 

 



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