Teis De Ingles

UNEMI
EXAMEN ORAL
TEMA:

HERITAGE THEORY

NOMBRE:

ZORAIDA NAVARRO

2012


HERITAGE THEORY

Pools of assets

Based on the definition of "Heritage" as a set of assets, rights and obligations, from a company, and which constitute the economic and financial means through which the company can meet its goals.
We define the assets and the different assets, rights andobligations that form the heritage.
Each of these elements will be represented and measured by the accounting, which it used for some instruments denominated accounts.
The grouping of assets results in a "mass asset" if the assets are homogeneous.
There are three large pools of assets: Active, Passive, Net.

ACTIVE
Groups the elements of capital assets and rights mean.

PASSIVE
Groups theelements they mean for the company debts outstanding obligations. Also called "source of external financing" because they represent the financial resources provided by third parties outside the company.

NET
This consists of the elements used for data gathering value of the funds contributed by the employer to the company and the profits generated by it, and remain within the company

ANALYSISOF ACTIVE
Are active in the assets, which correspond to goods and property rights of the company.
In a first analysis of the assets of the company, makes the following division:

* Active circulating
* Active fixed

Active circulating

The assets that are part of the current assets and rights are enabling the company conducting its core business.
The circulating becomes liquidshort time (money), by sale or collection
You can make a classification of current assets, depending on degree of availability of the same
Available
Are the property and rights of current assets, which are immediate liquidity, money. A typical example of the Active available are: housing and banks.
Exigible
Enforceable elements are the property of the current assets that collect receivables ofthe company, and its conversion into money, it will be a time after the agreed deadlines. An example of the current assets are enforceable customers and debtors.
Realisable
Collects those items whose transformation into money is subject to its sale, such as the merchandise.

Fixed
The fixed assets, also known as, is formed by the goods designed to ensure the life of the company, are goodsthat do not intended for sale, and are consumed in long periods of time, more than a year, for example a machine or a car, etc.
The ultimate purpose of the fixed assets is becoming liquidity spread over several years through a process of depreciation that we will study later in a company must be an adequate ratio of fixed assets and currency, which would depend on the type of activity of thecompany.

The classification of fixed assets is the following:

Material
consisting of the tangible heritage elements, which have physical substance, movable and immovable, as for example: land, buildings, machinery, transport equipment, etc.


Immaterial
Formed by intangible heritage elements, that has no physical nature, such as: patents, trademarks, etc.


Material in the courseAre those fixed assets in the process of adaptation, construction or assembly for example buildings under construction.
Financial
Are the permanent investments in equities, bonds, loans granted in the long term, etc.
Fixed not realizable
Expenses that are considered necessary for the operation of the company, but that does not have fair value in the market, as are expenses of constitution,first establishment, etc.
Analysis of the passive
Represents the passive sources of financing of the company, these sources can be classified as follows
* Short-term debts
* Long-term debts

Short-term debts
They are also known as operating appropriations, are short-term resource that uses the company to meet the immediate needs of the exploitation of its activity.
These...