Incidencia de las variaciones de la ecuación contable y sus afectaciones en la elaboración del balance de situación financiera.

Abstract

As the years go by, organizations take on different work activities which are economically affected by the operations that are generated and are faced with the need to keep an orderly and updated record of the current situation of their company. Organizations suffer changes due to new business transactions, product of the decisions they make that must be applied with the principle of double entry. The objective of this research is to study the variations of the accounting equation by analyzing the double entry to determine the economic situation of the Balance Sheet. The methodology that is applied is qualitative, is based on the study of books by different authors, articles and scientific journals to know what is an accounting equation, the elements that make up, variations, split double the register of business transactions that companies generate throughout its new operations, suffering variations such as increases and decreases in each transaction made, information that must be presented in a real way in the Balance Sheet. For the information required in this investigation, we carried out revisions in bibliographic documents used with practices and analyzing cases of variations that are shown in the movements of the accounting equation. It was concluded that the transactions that are generated by economic events in the entity produce different variations of the accounting equation, establishing an equality of values in their accounts reflected in the Balance Sheet.