BALANCE SHEET 1 AND 2

The theme which we choose is the balance sheet 1 and 2, because here this the base of accounting. In the balance sheet 1 find the assets, these are all possessions tangible and intangible which have some value for the company; the liabilities, here be found all debts particular or legal of the company and for last the capital, this it is really belong to the company, in other words, is the assets minus the liabilities.

The other theme is the balance sheet 2, here is it include fixed and current assets, the fixed assets are the vehicles, buildings, houses, furnitures, computers and machines, completed or in construction and in mounting; too find the tangible and intangible assets, the tangible is everything that can be touch, for example a computer or a table, the intangible assets is everything that can’t be touch, for example the know how or the good will.

In the course of the semester, we going to talk very much of the this themes, because we think which is very important for the objective of the our study. For this, everything the students of accountancy need to know, by they can have bases of the this knowledge.

John Emerson Torres Vanegas.