Let's Learn The Actives

JUSTIFICATION

This project is directed for students of the first semester without importing the career, which concepts want to dominate the Englishman brings over of accounting in the second language, in this case English, also it is directed for colleges that teach accounting, in order that tomorrow they all have a basic level in the definition of your concepts in English, This one is a project that will serve many people because these concepts perform relevant importance nowadays and if they want to make good deals and be excellent professionals as minimum they should dominate them in another language.

GLOSSARY

Class 1. Actives: They are the real state and services controlled by the company, acquired of a past fact and that produce benefits in the future.

Group 11. Available: They are the accounts that they register like it turns an assets into money of immediate form and without they lose very much value.

Accounts group 11

1105. Cash: It registers the existence of cash or checks that possesses the company and they are available of immediate form

1110. Bank: It registers all the money that the company guards and withdraws in your bank accounts.

1115. Delivery in course: It registers the consignations done by the clients from other places.

1120. Savings account: It registers the existence of funds constituted by the company in the banks.

1125. Funds: It registers the cash handled by civil servants of the company and that is destined for special expenses.

Group 12. Investments: They are the accounts that register the moment in which the company acquires a document that is negotiable seeking to obtain a reservation of liquidity.

Accounts group 12

1205. Shares: It registers the historical cost when shares acquire for the company for the purchase a percentage of another company.

1210. Quotas or parts of social interest: It registers the historical cost of the investments that the company does in a company of limited responsibility.

1215. Bonds: It registers the historical cost of the long term investments when it is acquired to earn interests and to obtain discounts.

1220. Bonds Cedulas: It registers the investments in bonds emitted by the national state across the Banco de la Republica.

1225. Certificates: It registers the value of the investments that does the company in certificates that issue other companies.

1230. Commercial papers: It registers the value of the investment done by the company for content of credits granted by other entities.

1235. Titles: It registers the value of the investments in "Titles” that the Bank of the republic grants.