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Objetivos del curso  Capacitar al participante para que analice  el papel que desempeñaSign upelto votesistema de on this title  Useful  Not useful información contable en las organizaciones, conozca la información contable y principios que sustenta su teoría básica. 

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• Cuentas por cobrar: o Clientes, son las cuentas pendientes de pago por parte de clientes por ventas crédito de la empresa.

por la empresa para • Terrenos: son activos adquiridos Sign up to vote on this title

realizar sus actividades comerciales. 

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Pasivo: •

Son deudas.

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Flujos de efectivo futuros negativos para la empresa.  Sign up to vote on this title

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Puede dividirse en:

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• Cuentas por pagar: o Proveedores, son deudas a

proveedores por compras de mercaderías o materia  prima al crédito, también pueden Sign estar conformadas po up to vote on this title deudas a bancos por préstamos  otorgados nuestra Useful  Notauseful empresa. You're Reading a Preview

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Patrimonio Neto: •

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 Useful  Not useful tiene(n Representa el derecho que el (los) propietario(s) sobre la empresa You're Reading a Preview

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Cuentas del Patrimonio

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la gestión desde que se creó la empresa hasta la fec You're Reading a Preview obtenidas por la Utilidades o pérdidas acumuladas

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Ecuación Contable: Sign up to vote on this title

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El Estado de Resultado Sign up to vote on this title

Otros nombres:

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El Estado de Resultado Ventas (Costo de ventas) Sign up to vote on this title Utilidad (pérdida) bruta Useful  Not useful You're Reading a Preview (Gastos de administración)

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Ejemplo de Estado de Resultad Sign up to vote on this title

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Cuentas del Estado de Resultados •

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Sign up to vote on this ofrecer title Ventas: Ingresos de la empresa producto de su  Useful  Not useful bienes en el mercado y haber sido intercambiados por dinero.

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Gastos de ventas: expendios debidos a las actividades ventas, p.e. sueldos de vendedores, comisiones de vent viáticos, movilidad, etc. Sign up to vote on this title



Useful  Not useful Ingresos Financieros: la empresapuede tener ingresos inversiones en valores (p. e. dividendos, intereses)

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CASO: CHOMPAS DEL PER S. A. [1] •

Juan Pérez es un comerciante de chompas de lana y ha trab muchos años comercializando estos productos. Decidióemp Sign up to ahorrado vote on this title con sus empresa con un pequeño capital que había  Useful  Not useful hermanos a lo largo del tiempo. El capital aportado fue de S/. 30,000.00 Nuevos Soles;You're conReading este adinero el día 2 de enero d Preview

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1. El día 2 de enero alquiló un local por dos años a razón de S/ mensual. Pagó por adelantado seis meses más tres meses d garantía que le serían devueltos al término del contrato. 2. Con el dinero que tenia en caja, el día 4 de enero Juan cons comprar a uno de sus proveedores 500 chompas a S/. 110.0  up to vote on al this title cada una, pagando el 20% al contado Sign y el resto crédito, 40 Useful  Not useful pagaderos a 30 días y 40% a 60 días.Además hizo arreglos que esta provisión fuera You're constante por los siguientes doce Reading a Preview

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4.

El 20 de enero compró dos computadoras y mobiliario de por un importe total de S/. 4,500.00, activo fijo que se depr completamente en 5 años.

5.

El 30 de enero le llegaron los recibos de luz, agua y teléfon S/. 1,000.00, S/. 1,500.00 y S/. 3,000.00 Nuevos Soles par  serv pagarlos en el siguiente mes. (Se supondrá estos Sign up to voteque on this title se pagan un mes después de consumidos)  Useful  Not useful

6.

El 31 de enero pagó planillas por S/.3,500.00 Nuevos Sole You're Reading a Preview

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CASO: CHOMPAS DEL PERÚ S. Sign up to vote on this title

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CASO: CHOMPAS DEL PERÚ S. Sign up to vote on this title

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CASO: CHOMPAS DEL PERÚ S. Sign up to vote on this title

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CASO: CHOMPAS DEL PERÚ S. Sign up to vote on this title

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CASO: CHOMPAS DEL PERÚ S. Sign up to vote on this title

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