Catalogo de Cuentas Utilizadas en Contabilidad

8/18/2019 Catalogo de Cuentas Utilizadas en Contabilidad

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UNIVERSIDAD DE SAN CARLOS DE GUATEMALA

CENTRO UNIVERSITARIO DE IZABAL “CUNIZAB”

CARRERA: LICENCIATURA EN CONTADURIA PÚBLICA

Y AUDITORÍA.

CATEDRATICO:

Lic. Edin Ricad! B"#a Caan#a

CURSO:

C!n$a%i&idad I

TEMA:

Ca$'&!(! d" c)"n$a*

ALUMNO:

Y)&iana Ma+da&i E*,a-a Gaca /0120345446

FECHA DE ENTREGA:

S'%ad! 27 d" En"! d" 0124


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INTRODUCCI8N

La* c)"n$a* *!n &a %a*" d" $!da* &a* !,"aci!n"* c!n$a%&"*9 + *" diid"n + *)%;diid"n d" $a&)" n! >)"d" nin(?n '"a *in c)%i9 ad"='* "*$a dii*i@n ! c&a*i)"a(),a "& c!n)n$! d" &a* c)"n$a* >)" ","*"n$an &a* !%&i(aci!n"* c!n$ada* ,! "& "n$""c!n@=ic! "n d"*a!&&! d"& (i! !dinai! d" *) ac$iidad9 ,a(ad"a* "n din"!9 %i"n"* ! "n*"ici!*. C!=,"nd" &a* !%&i(aci!n"*


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CATÁLOGO DE CUENTAS

ACTIVO

E* )n %i"n $an(i%&" ! in$an(i%&" >)" ,!*"" )na "=,"*a ! ,"*!na na$)a&. P! "$"n*i@n9 *" d"n!=ina $a=%iFn ac$i! a& c!n)n$! d" &!* ac$i!* d" )na "=,"*a. En*9 "* &! >)" )na "=,"*a ,!*""9 E* d"ci9 *!n &a* c)"n$a* ","*"n$a$ia* d" &!*%i"n"*9 d""c!* + ,"$"n"ncia*9 $an(i%&"* " in$an(i%&"*9 d"& "n$" ,?%&ic!9 &!* c)a&"* *"

"*,"a >)" c!n$i%)+an a& d"*a!&&! d" &a )" "(i*$a $!d! "& ")"* >)" "ci%" + *" a%!na c)and! *" ac" "& d",@*i$! d" &!* =i*=!* "n

Banc!. E* )na c)"n$a d" *a&d! d")d! ! c"!9 n)nca ac""d!. Indica' "& ")"* ! a&"* >)" *" "nc)"n$an "n &a Caa.

Caa cica:

Can$idad "&a$ia="n$" ,">)"-a d" din"! "n "


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%a! "& *i*$"=a d" )" *" "a&i#an c!n "*$" )" n! "* c!n"ni"n$" ,a(a&!* c!n c">)"*.

Banc!*:

E*$a c)"n$a *" "=,&"a ,aa c!n$!&a "& din"! >)" *" =!i&i#a "n &a* d"n!=inada*c)"n$a* c!i"n$"* %ancaia*. C!n &!* Banc!* *" *)"&"n "a&i#a di"*a* !,"aci!n"*9n! *i"=," "n din"!9 "n c)+! ca*! &a c)"n$a >)" c!n$!&" "*a !,"aci@n d"%"'c!=,&"="n$a*" c!n )n a,"&&id!.

C&i"n$"* ! D")d!"* C!="cia&"*:

E*$a c)"n$a *" c"a a &a !a d" )na "n$a a cFdi$!9 "(i*$ada* c!=! d")da d" &!*c&i"n$"* ","*"n$ada* c!n *)* "*,"c$ia* )"&&a* ,"*!na* >)" ad>)i""n %i"n"* ! *"ici!*di*$in$!* a &!* >)" n!=a&="n$" ,!,!ci!na &a "=,"*a9 ,! &! >)" n! $i"n"n &ac!ndici@n "*$ic$a d" c&i"n$"*. S" d"n!=inan d"& =i*=! =!d! &!* d""c!* d" c!%!>)" *)("n c)and! a &a "=,"*a &" c!nc"d"n )na *)%"nci@n d" ",&!$aci@n n! !)" "nd"n a cFdi$! %i"n"* + *"ici!*9 &! c)a& *""nc)"n$an c!n c&i"n$"* >)" n! ,a(an dica* c)"n$a*9 &! >)" d"%" c!n$a%i&i#a*" c!=!)n (a*$!.

D!c)="n$!* ,! c!%a a c!$! ,&a#!:

A>)"&&a* c)+a di*,!ni%i&idad "* in="dia$a d"n$! d" )n ,&a#! n! =a+! d" )n a-!.

http://www.monografias.com/trabajos11/bancs/bancs.shtmlhttp://www.monografias.com/trabajos12/curclin/curclin.shtmlhttp://www.monografias.com/trabajos15/financiamiento/financiamiento.shtmlhttp://www.monografias.com/trabajos11/sercli/sercli.shtmlhttp://www.monografias.com/trabajos11/contabm/contabm.shtml#CONTABhttp://www.monografias.com/trabajos11/bancs/bancs.shtmlhttp://www.monografias.com/trabajos12/curclin/curclin.shtmlhttp://www.monografias.com/trabajos15/financiamiento/financiamiento.shtmlhttp://www.monografias.com/trabajos11/sercli/sercli.shtmlhttp://www.monografias.com/trabajos11/contabm/contabm.shtml#CONTAB


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D!c)="n$!* d"*c!n$ad!*:

E*$" ","*"n$a &!* d!c)="n$!* ,! c!%a n! "ncid!* >)" *" an $an*)" &! "nd!*a + ,aa "& >)"

"nd" )n ac$i! c!n$in("n$" c!n "c)*! d" d"!&)ci@n ,!


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Inc&)+" (a*$!* d" "n$a* $a&"* c!=! "=)n"aci!n"* + c!=i*i!n"* ,a(ada* a& ,"*!na&d" "n$a*9 ,!,a(anda9 ,!=!ci@n9 "$c.

C!"*,!n*a&"*:

S" )*a &a d"n!=inaci@n "n &a ac$iidad %ancaia c!="cia& in$"naci!na& ,aa ")"&a "=,"*a ,a(a "n &a ad>)i*ici@n /c!=,a6 d" ="canca*9 %i"n"* ! *"ici!*9 ,! "&c)a& !%$i"n" "& d""c! d" ac"di$a&! c!n$a a& i=,)"*$! a& a&! a("(ad! "$"nid! a*)* c&i"n$"* "n &a "n$a d" ="canca* ! ,"*$aci@n d" *"ici!*.

IETAAP ,! ac"di$a:

I=,)"*$! E$a!dinai! + T"=,!a& d" A,!+! a &!* Ac)"d!* d" Pa#.

M!n$!:

http://es.mimi.hu/economia/gasto.htmlhttp://es.mimi.hu/economia/gasto.html


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E& i=,)"*$! *" d"$"=ina =)&$i,&icand! "& $i,! i=,!*i$i! ,! &a %a*" i=,!ni%&".Ba*" i=,!ni%&":La =a+! "n$":

• La c)a$a ,a$" d"& ac$i! n"$!• La c)a$a ,a$" d" &!* in("*!* %)$!*

Ti,! I=,!*i$i!:• D"& 2 d" )&i! a& 2 d" dici"=%" d" 01139 &a $a*a "* 2.5%.• D"& 2 d" "n"! d" 0115 a& 41 d" )ni! d" 01179 &a $a*a "* 1.25%.• D"& 2 d" )&i! d" 0117 a& 2 d" dici"=%" d" 0119 &a $a*a "* 1%.

Ba*" L"(a&:D"c"$! 2H;13 d"& CONGRESO DE LA REPUBLICA DE GUATEMALA.

ISR Pa(ad! ,! an$ici,ad! ! ISR Ti="*$a&:

E* )n i=,)"*$! di"c$! >)" *" ,a(a *!%" &a* "n$a* /in("*!*6 >)" !%$"n(a $!da,"*!na indiid)a&9 "n$idad9 ! c)a&>)i" !$! $i,! d" !(ani#aci@n "=,"*aia&9,!"ni"n$" d" &a in"*i@n d" ca,i$a&9 d"& $a%a! ! d" &a c!=%inaci@n d" a=%!*,a(ad! ,! an$ici,ad!.

An$ici,! a ,!""d!"*:

R"(i*$a &!* a)="n$!* + di*=in)ci!n"* ,! &!* i=,!$"* >)" *" an$ici,an a &!*,!""d!"* d" ="canca* ! *"ici!*9 a c)"n$a d"


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C)and! a%&a* d" ,!="*a *" "


9/28

R"$i%)ci!n"* >)" &a* "=,"*a* ,a(an a $"c"a* ,"*!na*9 ,! "a&i#a d"$"=inada*!,"aci!n"* ="can$i&"* ! ,! &a ,"*$aci@n d" *"ici!*9 ("n"a&="n$" d" c!=,a"n$ad" (Fn"!*. Pa('nd!&!* ,! an$ici,ad!.

In$""*"* ,a(ad!* ,! an$ici,ad!:

S!n &!* ("n"ad!* d" &!* d",@*i$!* %ancai!*9 ,a(aF* + !$!* ,F*$a=!*9 c)"n$a* ,! c!%a + !$!* ,a(!* c!="cia&"* an$ici,ad!* + d")da* d" c!n*)=id!"*.

P)%&icidad ,a(ada ,! an$ici,ad!.

Di)&(aci@n9 ,!,a(anda ! an)nci!* d" ca'c$" c!="cia& "a&i#ad!* ,! &a "=,"*a9"c&)+" &!* i=,)"*$!* ,! "i%ici@n d" @$)&!* + an)nci!* ,a(ad!* ,! ad"&an$ad!.

P!,a(anda ,a(ada ,! an$ici,ad!:

M"di!* d" c!=)nicaci@n9 ,aa in

Bi"n"* d"*$inad!* a &a )iida*)" a,&ica a "*a* ="cad"a*.


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Ma$"ia& d" "=,a>)":

R"(i*$a &a "i*$"ncia d" =a$"ia&"* >)" *" )$i&i#a ,aa "=,aca "& ,!d)c$!.

Pa,"&"a + ?$i&"*:

R"(i*$a &a "i*$"ncia d" =a$"ia&"* + ?$i&"* d" !)" *" "=,&"an ,aa "& d"*a!&&!d" &a* !,"aci!n"* d" &a !)" )$i&i#a &a "=,"*a ,aa =an$"n" a&!* "c)&!*9 =a>)inaia + ">)i,!.

Ga*a* + ac"i$"*:

Inc&)+" &!* c!=,ad!* ,aa &a ,!d)cci@n d" ca&! ! )"&&!* $$)&!* >)" ","*"n$an c)!$a* d" )n Ca,i$a& ! d" )n cFdi$!. E*$!*Va&!"* M!%i&iai!* *!n9 "n$" !$!*9 &a* Acci!n"*9 %!n!* + &!* d"%"n$)"*9 + >)" *"caac$"i#an ,!>)" ","*"n$an ca,i$a&"* >)" *" ,)"d"n $a*&ada d" d)"-!. In"*i!n"* a c!$! ,&a#!:

http://www.eco-finanzas.com/diccionario/C/CAPITAL.htmhttp://www.eco-finanzas.com/diccionario/V/VALORES_MOBILIARIOS.htmhttp://www.eco-finanzas.com/diccionario/A/ACCION.htmhttp://www.eco-finanzas.com/diccionario/A/ACCION.htmhttp://www.eco-finanzas.com/diccionario/C/CAPITAL.htmhttp://www.eco-finanzas.com/diccionario/V/VALORES_MOBILIARIOS.htmhttp://www.eco-finanzas.com/diccionario/A/ACCION.htm


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R","*"n$a &a )$i&i#aci@n d"& ")i,!* d"*$inad!* a& ,!c"*! d" ,!d)cci@n d" %i"n"* +*"ici!* c!=!: ='>)ina d" ,&an$a9 ca"$i&&a* d" i"! + !$!* "c)&!* "=,&"ad!*,aa =!i&i#a =a$"ia ,i=a* + a$c)&!* $"=inad!* d"n$! d"& "di)i,!:

Inc&)+" $!d!* &!* =)"%&"* + =a>)ina* a& *"ici! d" &a "=,"*a9 $an$! "n &a* !)ina* d" "*ci%i9 ca&c)&a9,"

V"c)&!*:

T!d!* &!* >)" "*$Fn a& *"ici! d" &a "=,"*a c!=! ,an"&*9 ca=i!n"$a*9 %icic&"$a*9a)$!=@i&"*9 "$c.

E>)i,! d" c!=,)$aci@n:

E>)i,! d" c@=,)$! ad>)iid! ,! &a "=,"*a ,aa "a&i#a $a%a!* d" in


12/28

La can$idad $!$a& d" d","ciaci@n >)" a ac)=)&ad! )n ac$i! ! (),! d" ac$i!*d)an$" $!d! "& ,"i!d! "n >)" "=!* "*$ad! "n ,!*"*i@n d" "&&!*.D"*c)"n$! Bancai!: La can$idad d" in$"F* >)" )n %anc! d"d)c" a& ,"*$a din"!.

Pa$"n$"*:

R"(i*$a &!* a)="n$!* + di*=in)ci!n"* >)" *" "a&i#an ,! &!* ,a(!* ")" *" "&aci!nan c!n "& ,a(! "n "& d"*a!&&!d" )na =aca ! n!=%" c!="cia&9 a* c!=! ,! &!* "&a$i!* a &!* d""c!* d" *)"(i*$!.

D""c!* d" &&a":

E*$a "* )na c)"n$a d" ac$i! d!nd" *" "(i*$an &a* c!=,a* d" d""c!* d" ac$i!*>)" !$a* ,"*!na* +a c!="n#a!n a ,a(a ,"! ,! )na ) !$a* cic)n*$ancia* d"cid"n"nd" &!* d""c!* >)" +a $i"n"n *!%" "& %i"n. E& d""c! d" &&a" "* ,! na$)a&"#a)n *a&d! d")d! +a >)"

R"(i*$a &!* a)="n$!* + di*=in)ci!n"* >)" *" "a&i#an c!n =!$i! d" >)" &a “"=,"*a

"a&i#a *)* !,"aci!n"* "n $a& )" *)* c&i"n$"* "*$'n c!n"ncid!* >)" *)*n"(!ci!*


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C!nc"*i!n"*:

E* "& !$!(a=i"n$! d"& d""c! d" ",&!$aci@n ,! )n &a,*! d" $i"=,! d"$"=inad! d"%i"n"* + *"ici!* ,! ,a$" d" )na "=,"*a a !$a9 ("n"a&="n$" ,iada.

A=!$i#aci@n ac)=)&ada:

T!$a& d" &a a=!$i#aci@n &&"ada a ca%! ,! )na "=,"*a *!%" )n %i"n ! ac$i! a*$a)n d"$"=inad! =!="n$!.

Ga*$!* d" !(ani#aci@n ! (a*$!* d" c!n*$i$)ci@n:

R"(i*$a &!* d"*"=%!&*!* "


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O$a* c)"n$a* ,! ,a(a a c!$! ,&a#!:

La* C)"n$a* ,! Pa(a *)("n ,! !,"aci!n"* d" c!=,a d" %i"n"* =a$"ia&"*/In"n$ai!*69 *"ici!* "ci%id!*9 (a*$!* inc)id!* + ad>)i*ici@n d" ac$i!*


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L!* c&i"n$"* ,aa a*"()a )" &a "=,"*a $i"n" &a !%&i(aci@n d" =an$"n" "n "& ,!d" d")d! &a can$idad >)" a c!nc"did! "n ,F*$a=! d)an$" "& $i"=,! >)" c!=,"nd"n&!* in$""*"*.

C!=i*i!n"* ,! ,a(a:

E* &a can$idad >)" *" c!%a ,! "a&i#a )na $an*acci@n c!="cia& >)" c!"*,!nd" a)n ,!c"n$a" *!%" "& i=,!$" d" &a !,"aci@n.

i,!$"ca* a c!$! ,&a#! ! ac""d!"* a c!$! ,&a#!:

S!n ,F*$a=!* c!n$ad!* ,! &a* "=,"*a* ,"! d"%ida="n$" (aan$i#ada* c!n %i"n"*" in=)"%&"*9 + *!%" &a* c)a&"* n! ,)"d" ,"*a "na"ci@n ! (aa="n *in &a d"%idacanc"&aci@n.

A&>)i&""* c!%ad!* ,! an$ici,ad! ! a&>)i&""* ad>)iid!* n! d""n(ad!*:

S!n "& i=,!$" d" )na ! aia* "n$a* ="n*)a&"*9 *"="*$a&"* ! an)a&"*9 >)" a)n n!"*$and! "ncida*9 *" a+an c!%and! an$ici,ada="n$".

C!=i*i!n"* c!%ada* ,! an$ici,ad! ! c!=i*i!n"* ,"ci%ida* n! d""n(ad!*:

http://es.wikipedia.org/wiki/Porcentajehttp://es.wikipedia.org/wiki/Porcentajehttp://www.monografias.com/trabajos16/configuraciones-productivas/configuraciones-productivas.shtmlhttp://es.wikipedia.org/wiki/Porcentajehttp://www.monografias.com/trabajos16/configuraciones-productivas/configuraciones-productivas.shtml


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Can$idad >)" c!%a )n in$"="diai! ,! ="dia "n )na !,"aci@n c!="cia& *in@ni=!d" d"*c)"n$! ! $an$! ,! ci"n$!.

In$""*"* c!%ad!* ,! an$ici,ad!:

R"(i*$a &!* a)="n$!* + di*=in)ci!n"* d"iad!* d" &!* c!%!* an$ici,ad!* ,! c!nc",$! d" in$""*"*. La ,a$" d""n(ada d" "*$!* in$""*"* c!%ad!* ,! an$ici,ad!"* >)" d"%" c!n*id"a*" c!=! )na )$i&idad.

i,!$"ca* a &a(! ,&a#! ! ac""d!"* i,!$"cai!* a &a(! ,&a#!:

R"(i*$a &!* a)="n$!* + di*=in)ci!n"* d"iad!* d" &!* ,F*$a=!* >)" &a "=,"*a!%$i"n" d" in*$i$)ci!n"* )" ,!""n a &a "=,"*a d" "c)*!*9 $an$! d" na$)a&"#ac!i"n$" /cFdi$! c!="cia&69 c!=! d" na$)a&"#a


17/28

("n"a &!* di*$in$!* =!d"&!* d" a=!$i#aci@n >)" *" ana&i#an "n "& =@d)&! d" G"*$i@nKinanci"a.

D!c)="n$!* ,! ,a(a a &a(! ,&a#!:

R"(i*$a &!* a)="n$!* + di*=in)ci!n"* d"iad!* d" &a c!=,a d" c!nc",$!* di*$in$!*a &a* ="canca* ! &a ,"*$aci@n d" *"ici!*9 a ='* d" )n a-!.

O$a* c)"n$a* ,! ,a(a a &a(! ,&a#!:

S" "(i*$an "n "*$a* c)"n$a* &!* d!c)="n$!* d" cFdi$! "=i$id!* ,! &a* "n$idad"*9c!=,!="$iFnd!*" a& ,a(! d" !%&i(aci!n"* d" ca'c$" ="can$i&9 c)+!* $F=in!* d""nci=i"n$! "c"dan a& a-!.

E=i*i@n d" %!n!*:

L!* %!n!* *!n c"$i)" *" "=i$"n ,aa !%$"n" "c)*!*9 "*$!* indican >)" &a "=,"*a,id" ,"*$ada ci"$a can$idad d" din"! + *" c!=,!="$" a ,a(a&a "n )na


18/28

R"*"a d" ind"=ni#aci@n:

P!i*i!n"* ,aa "*aci&" a& "=,&"ad! d" )n da-! ! ,")ici!. S" inc&)+"n "n "*$ac)"n$a &a* ind"=ni#aci!n"* ,! d"*,id!*9 )%i&aci!n"* "*,"cia&"*9 &!* *)%*idi!* d"=a$"nidad " inca,acidad $"=,!a&9 "n)" )n$a%aad! "n ac$i!9 +a *"a ,! c)"n$a ,!,ia ! a"na9 ,a*a a )na *i$)aci@n ,a*ia ! d"inac$iidad &a%!a&9 &)"(! d" a&can#a )na d"$"=inada "dad ='i=a &"(a& ,aa $a%aa.

Ca,i$a&:

La c)"n$a d" ca,i$a& "c!(" &a !%&i(aci@n >)" &a "=,"*a =an$i"n" c!n *)* d)"-!*9*!ci!* ! acci!ni*$a*9 ,! &a* a,!$aci!n"* >)" "*$!* an "a&i#ad! ! *" anc!=,!="$id! a "a&i#a a &a =i*=a.

Ca,i$a& *!cia&:

E* "& c!n)n$! d" a,!$aci!n"* *)*ci$a* ,! &!* *!ci!* ! acci!ni*$a* d" )na "=,"*a9&a* c)a&"* )" ,)"d" inc"="n$a "& @(an! d" ad=ini*$aci@n d" )na S!ci"dad*in $"n" >)" "c)i a& ,!c"di=i"n$! d" a=,&iaci@n "n )n$a G"n"a& >)" "*$a%&"c" &an!=a$ia d" S!ci"dad"* An@ni=a*.

Acci!n"* ,! *)*ci%i:

E* )n c!n$a$! ,! "& c)a& )na ,"*!na &&a=ada suscriptor 9 *" c!=,!="$" a "n$a "n&a *!ci"dad an@ni=a9 "n "& ,&a#! + c!ndici!n"* "*$i,)&ada*9 "& ,"ci! d" )na ci"$acan$idad d" acci!n"* ad>)iida*9 + >)" "n c)+a i$)d "*$" ad>)i"" &a ca&idad d"acci!ni*$a9 d"%i"nd! &a *!ci"dad ,! *) ,a$" ac" "n$"(a a& *)*ci,$! d"& $$)&! d"acci!n"* >)" ac"di$" *) ,a$ici,aci@n "n F*$a.

S)*ci,$!"* d" acci!n"*:

http://es.wikipedia.org/wiki/Trabajadorhttp://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.eco-finanzas.com/diccionario/C/CAPITAL.htmhttp://www.eco-finanzas.com/diccionario/S/SOCIEDAD.htmhttp://es.wikipedia.org/wiki/Contratohttp://es.wikipedia.org/wiki/Sociedad_an%C3%B3nimahttp://es.wikipedia.org/wiki/Acci%C3%B3n_(finanzas)http://es.wikipedia.org/wiki/Accionistahttp://es.wikipedia.org/wiki/Trabajadorhttp://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.definicion.org/ver/48http://www.eco-finanzas.com/diccionario/C/CAPITAL.htmhttp://www.eco-finanzas.com/diccionario/S/SOCIEDAD.htmhttp://es.wikipedia.org/wiki/Contratohttp://es.wikipedia.org/wiki/Sociedad_an%C3%B3nimahttp://es.wikipedia.org/wiki/Acci%C3%B3n_(finanzas)http://es.wikipedia.org/wiki/Accionista


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I=,!$"* ad")dad!* ,! &!* acci!ni*$a* /S" d"d)c"n d" &a* Acci!n"* S)*ci$a* "n "&E*$ad! d" Si$)aci@n6.

Ca,i$a& d!nad!:

S" d"ia d" &!* d!na$i!* "ci%id!* ,! &a "n$idad "c!n@=ica.

R"*"a &"(a&:

A>)"&&a >)" *" ac" d" ac)"d! c!n &a &"(i*&aci@n9 c!=! )na ,!&!n(aci@n d"& Ca,i$a&*!cia& d"& n"(!ci!9 c!n !%"$! d" c!$a &a d"*ca,i$a&i#aci@n ,!,ia d" &a "!*i@n "n "&P!d" Ad>)i*i$i! d"& Din"!.

S),"'i$ ac)=)&ad!:

Si(ni

http://www.eco-finanzas.com/diccionario/C/CAPITAL.htmhttp://www.eco-finanzas.com/diccionario/P/PODER_ADQUISITIVO.htmhttp://www.eco-finanzas.com/diccionario/D/DINERO.htmhttp://www.eco-finanzas.com/diccionario/C/CAPITAL.htmhttp://www.eco-finanzas.com/diccionario/P/PODER_ADQUISITIVO.htmhttp://www.eco-finanzas.com/diccionario/D/DINERO.htm


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Ganancia ! )$i&idad n"$a d"& ""cici!:

P!"c! ! %"n"

A6 U$i&idad"* "$"nida* a,&icada* a "*"a* d" =an"a "*,"c


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E* &a ,a$" d" &a* )$i&idad"* "$"nida* >)" n! an *id! a,&icada* ,aa )n )"&&a* ,a$ida* =a$"ia&"* >)"$)i"!n *) !i("n "n )n ,"i!d! an$"i!9 + >)" ,! c!n*i()i"n$" a)" &!* "!"* c!="$id!* "n""cici!* an$"i!"* d"%"n *" *)%*anad!* "n "& ""cici! "n >)" *" d"$"c$an9"a&i#and! &!* a)*$"* n"c"*ai!* "n &a* ,a$ida* c!"*,!ndi"n$"*.

R"*"a* E*$a$)$aia*:

L!* "*$a$)$!* ,)"d"n "*$a%&"c" >)F9 d" &a* (anancia* !%$"nida*9 *" a,!$a' )na can$idad

,aa &a


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O%"d"c"n a c!n$a$!* c"&"%ad!* c!n $"c"!*9 + *)* =!n$!* !$a* c!ndici!n"* *"'n &a*&i%"="n$" c!n"nida* ,! &a* ,a$"* c!n$a$an$"*. S)"&"n c"a*" ,aa "di=i %!n!*9!%&i(aci!n"* a &a(! ,&a#! ! acci!n"* ,")" =)"*$a !d"nada + d"$a&&ada="n$" &a


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O%$"nid!* ,! &a "n$a d" )n %i"n ! *"ici! >)" *" a "a&i#ad!.

C!=,a*:

S!n "& a&! d" &a* ="canca* ad>)iida*9 +a *"a a& c!n$ad! ! a cFdi$!.

Ga*$!* d" c!=,a:

T!d!* &!* (a*$!* >)" *" ")" &a* ="canca* ad>)iida* &&"()"n a*$a *) d"*$in!.

D"!&)ci!n"* *!%" c!=,a*:

Va&! d" &a* ="canca* d")"&$a* a &!* ,!""d!"*9 ,!>)" n! *a$i*)" *!%" "& ,"ci! d" c!=,a ! d" )" *" $i"n"n "n" "i*$"ncia a& da ,inci,i! "& ""cici!.


24/28

In"n$ai! )" $i"n"n di"c$a "&aci@n c!n &a ,!=!ci@n9 "a&i#aci@n + d"*a!&&! d"& !&)="n d""n$a*.

Ga*$!* d" ad=ini*$aci!n ! indi"c$!*:

T!d!* &!* (a*$!* >)" $i"n"n c!=! )" *!&! d" )n =!d! indi"c$! "*$'n"&aci!nad!* c!n &a !,"aci@n d" "nd".

Ga*$!* + ,!d)c$!* )" ,!i"n"n d" !,"aci!n"* >)" c!n*$i$)+"n &a ac$iidad ! (i!,inci,a& d"& n"(!ci!.

O$!* (a*$!* + ,!d)c$!*:


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PFdida* ! )$i&idad"* >)" ,!i"n"n d" !,"aci!n"* >)" n! c!n*$i$)+"n &a ac$iidad ! "& (i!,inci,a& d"& n"(!ci! $a=%iFn *" ,)"d" d"ci >)" *!n ,Fdida* ! )$i&idad"* >)" ,!i"n"n d"!,"aci!n"* ""n$)a&"* >)" n! *!n d" &a na$)a&"#a ! (i! ,inci,a& d"& n"(!ci!.


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CONCLUSIONES:

2. S" d"$"=in@ >)" "& ac$i! "*$' c!n*$i$)id! ,! &!* %i"n"* $an(i%&"* ! in$an(i%&"*>)" ,!*"" )na ,"*!na indiid)a& ! )dica.

0. S" d"$"=in@ >)" "& ,a*i! a(),a "& c!n)n$! d" &a* c)"n$a* >)" ","*"n$an&a* !%&i(aci!n"* c!n$ada* ,! )na ,"*!na indiid)a& ! "=,"*a "n "&d"*a!&&! d" *) ac$iidad "c!n@=ica.


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4. S" "*$a%&"c! >)" "& ca,i$a& ! ,a$i=!ni! n"$! "* "& c!n)n$! d" &!* %i"n"*9d""c!* + !%&i(aci!n"* >)" ,!*"" )na ,"*!na.

Catalogo de Cuentas Utilizadas en Contabilidad

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