Loading

Module 1: Equilíbrio dia ajustes no diário geral e razão

Nota de Estudos
Study Reminders
Support
Text Version

A conta de capital

Set your study reminders

We will email you at these times to remind you to study.
  • Monday

    -

    7am

    +

    Tuesday

    -

    7am

    +

    Wednesday

    -

    7am

    +

    Thursday

    -

    7am

    +

    Friday

    -

    7am

    +

    Saturday

    -

    7am

    +

    Sunday

    -

    7am

    +

Accounting - The capital account

The capital account

The profit or loss is posted from the Profit and Loss summary account to
the capital account. Drawings will also be closed off to the capital
account. The 'content' of the capital account is repeated in the balance
sheet with net profit added to capital and drawings deducted.

Capital account

31 Mar.
Drawings
6 000
1 Mar.
Balance
20 000

Balance
16 300
31 Mar.
Profit and Loss summary a/c
2 300

22 300

22 300

Previous | Next