2462065
Descripción
Mapa Mental por lalasniffles, actualizado hace más de 1 año
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Creado por lalasniffles
hace más de 9 años
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Accounting Concepts
- Capital- funds that you
need to start a business
- - Borrowed Capital, money loaned. e.g. Bank
- Own Capital, personal possessions used in
a business.
- - Borrowed Capital, money loaned. e.g. Bank
- Own Capital, personal possessions used in
a business.
- Assets- everything that
belongs to a business
- E.g.- freezer, fryer, cars, tables, cutlery, ovens.
After you have all the items you price them all and
this is only when you sell a business so you add the
amount to the selling price.
- Fixed assets- possessions that do
not change for more than 1 year,
e.g. land and building, vehicles, equipment
- Current assets- possessions that change during the
course of a year, e.g. trading inventory, bank
account, petty cash, debtors control, fixed deposit
- E.g.- freezer, fryer, cars, tables, cutlery, ovens.
After you have all the items you price them all and
this is only when you sell a business so you add the
amount to the selling price.
- Liabilities- debt that a business
or person has to pay
- Long-term- debts paid over
more than 12 months
- Current- debts paid within 1 year
- Current- debts paid within 1 year
- Long-term- debts paid over
more than 12 months
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