Estudio de variaciones de la ecuación contable y su incidencia en el estado de situación financiera en la empresa JM&DO.

Abstract

In the modern world, companies are engaged in distinctive commercial, industrial and service provision activities, among others, in which they need to keep an accounting control and information necessary for decision making. The entities are economically affected by the operations they carry out through commercial transactions that must be recorded in a daily book applying the principle of double entry. The objective of this research is to analyze the variations of the accounting equation by applying the double entry for the recognition of the double effect that they originate in the Statement of Financial Position of the company JM & DO. The applied methodology is quantitative, based on the study of scientific journals and books by different authors to know what is the origin of accounting, accounting equation, variations, double entry and its principles, the importance of accounting in the daily book by means of accounting entries recording the mercantile transactions, generated by the companies in the course of their operations, identifying the increases and decreases of each operation, information that reflects the results in the Statement of Financial Position. To obtain the information captured in this work, a review of bibliographic research documents was carried out, applying in practice where several case examples of variations that are presented in the different movements of the accounting equation are shown. It is concluded that the theory of the basic accounting equation with its assets, liabilities and assets is related to the principles of the double entry because they are based on accounting.