Contabilidade básica

Front

Assets

Back

owned by a business with economic value

Front

Liabilities

Back

or debts owed to outsiders

Front

Equity

Back

residual interest in assets after liabilities

Front

Double-entry bookkeeping

Back

transaction affects at least two accounts

Front

Accounting Equation

Back

latex="Assets = Liabilities + Equity">

Front

Revenue

Back

earned from normal business operations

Front

Expense

Back

incurred to generate revenue

Front

Debit and Credit

Back

increases assets/expenses, credit increases liabilities/equity/revenue

Front

Example: Purchase of equipment for cash

Back

Equipment (Asset), Decrease Cash (Asset)

Front

Trial Balance

Back

of all accounts and their balances to check accuracy