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Teorias Contábeis

Description

Tratamento das Contas Contábeis

Mind Map by fabio29vini, updated more than 1 year ago

	Created by fabio29vini almost 9 years ago

Resource summary

Teorias Contábeis

PERSONALISTA
1. AGENTES CONSIGNATÁRIOS
  1. BENS
2. AGENTES CORRESPONDETES
  1. DIREITOS
3. PROPRIETÁRIOS
  1. RECEITAS
  2. DESPESAS
  3. PATRIMÔNIO LIQUIDO
MATERIALISTA
1. CONTAS
  1. INTEGRAIS
    1. OBRIGAÇÕES
    2. DIREITOS
    3. BENS
  2. DIFERÊNCIAIS
    1. RECEITAS
    2. DESPESAS
    3. PATRIMÔNIO LIQUIDO
PATRIMONIALISTA - ATUAL
1. CONTAS
  1. PATRIMONIAIS
    1. CONTAS
      1. ATIVO
      2. PASSIVO
      3. PATRIMÔNIO LÍQUIDO
  2. RESULTADO
    1. CONTAS
      1. RECEITAS
      2. DESPESAS

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