HILET- ANALISTA DE SISTEMAS
MODULO ECONOMIA EMPRESARIAL AÑO 2019
INTRODUCCION CONTABLE. CUENTAS CONTABLES. REGISTROS
DISPONIBILIDADES. ARQUEO DE CAJA Y CONCILIACION BANCARIA.
IMPUESTOS. FACTURACION
BIENES DE CAMBIO. CONTROL DE STOCK.
BIENES DE USO. AMORTIZACION
MONEDA EXTRANJERA
PROFESOR: Fabián García
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INTRODUCCION CONTABLE CONTABILIDAD Es la disciplina que se ocupa de la clasificación, el registro, la presentación y la interpretación de los datos relativos a los hechos y actos que tienen carácter económico financiero, con el objeto de obtener y proporcionar la información histórica y predictiva utilizable para la toma de decisiones. El objeto de la contabilidad contabilidad es brindar información información útil para la toma de de decisiones y el control referido al patrimonio del ente, a bienes de terceros en su poder y a ciertas contingencias. contingencias. Esta inform informaci ación ón es comuni comunicad cada a a los usuar usuarios ios (inter (interno nos s y eter eternos nos!! por medio medio de inform informes es contables.
PATRIMONIO El patrimonio de un ente es el conjunto de bienes económicos y cargas que lo gravan. Este patrimonio tiene componentes componentes positivos y negativos. El componente positivo del patrimonio es el denominado ACTIVO, que está constituido por los recursos económicos que posee el ente. Estos recursos son el dinero, los bienes tangibles e intangibles y los derechos que obligan a terceros a entregar dinero u otros bienes. "or el contrario el componente negativo es el PASIVO, que son las obligaciones de entregar dinero, bienes o prestaciones de servicios. #mplica una obligación hacia otros y que debe ser cancelada en algún momento. Entonces se puede decir que el PATRIMONIO NETO está constituido por la diferencia entre el ACTIVO y PASIVO.
P.NETO = ACTIVO - PASIVO
ACTIVO = PASIVO + P. NETO
ACTIVO
PASIVO PATRIMONIO NETO
En el caso de una empresa el PATRIMONIO NETO N ETO es el resultado de la acumulación de los aportes de capital y resultados acumulados obtenidos (ganancias y p$rdidas!
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%a diferenci diferencia a entre GANANC denomina na RESULT GANANCIAS IAS y PERDIDAS se denomi RESULTADO. &hora eiste cuando se produ produce ce un increm incremen ento to patri patrimon monial ial,, y por el contr contrari ario o PERDIDA, GANANCIA cuando cuando la riqueza disminuye.
CUENTAS %as cuentas contables es un esquema en el cual se registran operaciones comunes, y se comp compon one e de una una part parte e lite litera rall ( el nomb nombre re de la cuen cuenta ta!! y la part parte e num$ num$ri rica ca ( son son las las cantidades!. cantidades!. Es el conjunto de hechos y actos económicos económicos debidamente cuantificados. cuantificados. 'odo 'odo el sistema contable se mueve sobre la base de las cuentas. %as cuentas pueden arrojar distintos saldos, que pueden ser saldo deudor, saldo acreedor o puede puede quedar quedar saldada saldada para esto eisten eisten dos conceptos conceptos importantes) importantes) DEBE y HABER. HABER. *e habla de +EE cuando la cuenta se debita y de -&E cuando se acredita.
DEBE
HABER
MOVIMIENTO
AUMENTA
DISMINUYE
ACTIVO
*E +E#'&
*E &/E+#'&
PASIVO
*E &/E+#'&
*E +E#'&
PERDIDAS
*E +E#'&0
RUBRO
GANANCIAS
*E &/E+#'&0
CAPITAL
*E &/E+#'&
RUBRO
SALDOS
&/'#12 3 "E+#+&*
+E4+2
"&*#12 , /&"#'&%3 5&0&/#&*
&/E+2
LISTADO DE CUENTAS UTILIZADO EN LOS PRACTICOS ACTIVO
/aja. 6ondo fijo. anco cta. cte. anco cta. de ahorro. anco plazo fijo. 7oneda
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+eudo +eudores res hipo hipotec tecari arios. os. +eud +eudore ores s prenda prendario rios. s. +eud +eudore ores s varios varios.. +eudor +eudores es incobr incobrab ables les.. +ocumentos a cobrar. +ividendos a cobrar. #va cr$dito fiscal. #va saldo a favor. *aldo a favor impue impuesto stos. s. "ercep "ercepcio cione nes s impue impuesto stos. s. etenc etencio iones nes impue impuesto stos. s. "revis "revisión ión para para deud deudore ores s incobrab incobrables. les. 7ercade 7ercader8a. r8a. 7ateria 7ateria prima. prima. 7ercade 7ercader8a r8a entregad entregada a en consigna consignación ción.. #nmuebl #nmueble. e. #nstalaci #nstalaciones ones.. 7aquina 7aquinaria. ria. odados. odados. 7uebles 7uebles y útiles. útiles. &mortización &mortización acumula acumulada da s. 4so. /oncesio /oncesiones. nes. "atentes "atentes.. 7arcas. 7arcas. +erecho +erecho de autor autor.. '8tulos '8tulos públicos públicos.. &cciones &cciones con y sin cotización. 5astos pagados por adelantados. PASIVO
"roveedores. &creedores. &nticipo de clientes. *e9as recibidas. 6letes a pagar. %uz a pagar. 5as a pagar. pagar. 'el$f 'el$fono ono a pagar. pagar. *eguros *eguros a pagar pagar.. -onorari -onorarios os a pagar. pagar. *ueldos *ueldos a pagar pagar.. #mpuestos a pagar. #va debito fiscal. #va a pagar. "revisión para despidos. #mpuestos a pagar. 5astos cobrados por adelantado. PATRIMONIO PATRIMONIO NETO
/apital social. eservas. esultado del ejercicio (ganancia o p$rdida! RESULTADOS POSITIVOS (Ganancia)
1entas. #ngresos por servicios. *obrantes. #ntereses positivos. +escuentos obtenidos. 4tilidad positiva por venta de bienes de uso. +iferencias positivas de cambio. RESULTADOS NEGATIVOS (Pérdida)
/osto de mercader mercader8a 8a vendida vendida.. *ueldos *ueldos y jornales jornales.. /argas /argas sociales. sociales. %uz. %uz. 5as. 'el$f 'el$fono. ono. 6altantes. 5astos de mantenimiento. 5astos de movilidad. 5astos de limpieza. 5astos de librer8a. 5astos flete. 5astos de sellado. #mpuestos y tasas. +iferencias negativas de cambio. "erdida por venta de bienes de uso. -onorarios.
REGISTROS CONTABLES /onstituyen el elemento fundamental que permite la sistematización de datos para la obtención de informac informacione iones. s. %os registros registros cumplen cumplen una función función económic económica:ad a:admini ministrat strativa, iva, ya que almacenan los datos captados por el proceso contable y los informan para control y toma de decisiones. Entre ellos podemos encontrar) ;: DIARIO DIARIO:: es donde se registran todas las operaciones que realice el ente en forma ordenada cronológicamente a medida que se producen. Esta registración se produce mediante asientos contables. %os asientos contables constan de tres columnas en donde en la primera se ponen las cuentas contables que se utilizan en la operación y en las otras dos el: INVENTARIO Y BALANCE: son los registros eigidos por el código de comercio, en donde consta la información económica y financiera del ente durante un ejercicio
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%os libros libros indispen indispensabl sables es deben deben estar estar encuader encuadernad nados, os, foliados foliados y rubricado rubricados s (firmados (firmados y autorizados por el tribunal de comercio!. &demás se proh8be alterar el orden de las fechas de los asientos, dejar huecos, hacer raspaduras o enmiendas, tachar, arrancar hojas del libro o alterar la encuadernación. "or último el comerciante comerciante tiene la obligación de conservar sus libros de comercio hasta ;? a9os despu$s del cese de actividad.
DISPONIBILIDADES CONCEPTO *on los elementos integrantes del patrimonio del ente más l8quidos esto significa los medios de pago que la empresa posee y que pueden ser utilizados en forma inmediata. #ncluye el dinero en efectivo en caja y bancos del pa8s y del eterior, entre ellos)
Efectivo
ARQUEO DE CAJA Es el m$todo de control del dinero, el cual consta de comparar la documentación documentación respaldatoria de los movimientos de entrada y salida del efectivo con el recuento f8sico real. +icho arqueo se realiza de forma periódica, debido a que es una forma de control del ente lo ideal por lo menos ser8a hacerlo una vez al dia, para no arrastrar la diferencia del efectivo y poder identificar al responsable de dicha diferencia. "asos para el arqueo) ;: *umar las las ventas en efectivo efectivo que se realizaron, realizaron, en base a las facturas facturas de venta. venta. =: *umarle el saldo saldo inicial de efectivo efectivo que se ten8a ten8a antes de comenzar comenzar a operar. operar. >: estarle estarle los gastos gastos en efectivo efectivo,, en base a los comprob comprobante antes s (sean facturas facturas de compra compra,, sean vales de anticipos de sueldos, y otros!. @: %uego %uego contar contar el dinero dinero en en efectivo, efectivo, en en base a los los billetes billetes y moned monedas. as. A: /omparar /omparar los dos dos resultados resultados anterio anteriores, res, y ver si hubo diferenc diferencia. ia. *i la hubo ajustar ajustar en base al recuento f8sico real. %a diferencia de caja puede ser o un faltant ! !"n#$ $ %n &$'#ant. El faltant se produce cuando el recuento f8sico es menor que los que resulta según la documentación y por el contrario el &$'#ant cuando lo real supera el saldo contable. %os movimientos deberán registrarse en los asientos contables luego deberá mayorizarse la
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RECUE RECUERDE RDEN: N: EN LA CUENT CUENTA A CAJA CAJA SOLO SOLO DEBE DEBE QUEDAR QUEDAR EL DINERO DINERO EN EFECTIVO, EFECTIVO, NO CHEQUES, NI MONEDA EXTRANJERA.
CONCILIACION BANCARIA Es la comparación entre los movimientos asentados en nuestros libros y el etracto prove8do por el banco. El objetivo es determinar el saldo correcto de la cuenta contable y lograr que la misma refleje la eistencia en bancos. Es importante entender que los movimientos ya han sido registrados en los asientos, y que esta tarea es posterior a ello. *olo es la comparación de nuestra contabilidad con lo que dice el banco que fueron nuestros movimientos, y ante esa comparación pueden surgir diferencias que habrá que ajustar. %os movimientos que aumentan el saldo de la cuenta son)
+epósitos de terceros, a trav$s de dinero en efectivo, cheque o transferencias.
+epósitos propios en efectivo o con valores a depositar (cheques de terceros!
&creditaciones &creditaciones de tarjetas de de cr$ditos.
"r$stamos otorgados.
+evolución de impuestos.
+escuentos otorgados.
%os movimientos que disminuyen el saldo de la cuenta son)
"agos realizados con cheques o con transferencias.
5astos bancarios.
#mpuestos sobre depósitos y retiros.
etiros efectuados en efectivo o con cheques propios de la cuenta.
"asos a seguir en la conciliación bancaria) ;: 'omand omando o el mayor mayor de de la cuenta cuenta BANCO (( CTA. CTE, tildamos los movimientos con los registrados registrados en el etracto etracto o resumen resumen bancario. bancario. 1amos a verificar verificar que eisten eisten diferencias, y esas diferencias hay que ajustarlas. +ichas diferencias pueden provenir de) a! O)"&"$n& n la #*"&t#a+"n +$nta'l: esto significa que en el etracto bancario hay movimientos que en nuestra contabilidad no hemos registrado. En estos casos hay que registrar el asiento omitido. b! O)"&"$n& estás omisione omisiones s generalm generalmente ente se deben deben a O)"&"$n& n l -t#a+t$ -t#a+t$ 'an+a#"$: 'an+a#"$: estás cheques emitidos por la empresa y entregados a algún proveedor o por pago de algún servicio, etc y que el beneficiario por algún motivo no lo ha presentado al cobro o por
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debe debe anul anular ar el asien asiento to contab contable le en dond donde e se regist registró ró el pago pago al provee proveedor dor o la acredita acreditación ción del depósito depósito.. %a anulació anulación n se realiza realiza mediante mediante un asiento asiento inverso inverso al origin original. al. "oste "osterio riorme rmente nte cuand cuando o realme realmente nte se debi debite te el chequ cheque e o se acred acredite ite el deposito, se realizará el asiento original de la operación. c! E##$#& n la& #*"&t#a+"$n&: corresponde a equivocaciones en nuestros asientos y necesitan ser solucionados. solucionados. *e puede o realizar un asiento por la diferencia o anular el asiento de origen y registrar el movimiento que aparece en el resumen del banco. Este procedimiento debe llevarse a cabo cada vez que recibimos un etracto bancario, que puede ser mensual, semanal, etc.
IMPUESTOS /uando un sujeto o empresa comienza a realizar alguna actividad, que produce movimientos económic económicos os y
El)nt$& !l ")%&t$
-echo imponible) imponible ) &quella circunstancia cuya realización, de acuerdo con la ley, origina la obligación tributaria. *on hechos imponibles comunes la obtención de una renta, la venta de bienes y la prestación de servicios, la propiedad de bienes y la titularidad de derechos económicos, la adquisición de bienes y derechos por herencia o donación. *ujeto pasivo) pasivo) el que debe, es la persona natural o jur8dica que está obligada por ley al cumplimiento cumplimiento de las prestaciones tributarias. *e distingue entre contribuyente, contribuyente, al que la ley impone la carga tributaria, y responsable legal o sustituto del contribuyente que está obligado al cumplimiento material o formal de la obligación. *ujeto activo) activo) es la entidad administrativa beneficiada directamente por el recaudo del impuesto, quien hace figurar en su presupuesto presupuesto los ingresos por el respectivo tributo. ase imponible) imponible ) es la cuantificación y valoración del hecho imponible y determina la obligación tributaria. *e trata de una cantidad de dinero.
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impuesto to mensu mensual. al. $gim $gimen en para para pequ peque9 e9os os contr contrib ibuye uyente ntes. s. *i la Monotributo ) impues actividad es la venta se puede optar si los ingresos anuales son inferiores a BC??.??? y si la actividad es un servicio hasta B@??.???. *ustituye a ganancias, #va y &utónomos. Impuesto a los débitos y créditos ) es un impuesto que se aplica a las operaciones bancarias tanto para los depósitos como para los retiros.
IMPUESTOS PROVINCIALES /ARBA1 A*n+"a #+a%!a!$#a ! '%n$& a"#&3
Ingresos Brutos: impuesto mensual. *e aplica para toda persona que tienen ingresos
periódicos dentro del ámbito de la provincia de uenos &ires. Están eceptuados los sueldos. #nmobilia #nmobiliario) rio) para titulares titulares de inmuebl inmuebles, es, según según la valuació valuación n fiscal fiscal del mismo, las dimensiones y la zona geográfica. El pago se puede efectuar anualmente o por medios de cuotas. Automotor/Embarcacio Automotor/Embarcaciones: nes: para titulares de rodados y embarcaciones. El pago se puede efectuar anualmente o por medios de cuotas. Sello: es un impuesto que se aplica cuando eiste algún contrato. +ebe calcularse el ;,=D del total de dicho contrato. 5eneralmente se paga en partes iguales entre los que participan del mismo.
TASAS MUNICIPALES /ARM1 A*n+"a ! #+a%!a+"n )%n"+"al3 )%n"+" al3
asa Alumbr Alumbrad ado! o! barr barrido ido y conse conserva rvació ción: n: para para titula titulares res de inmue inmueble bles, s, según según la
valuación fiscal del mismo, las dimensiones y la zona geográfica. El pago se puede efectuar anualmente o por medios de cuotas. asa Seguridad e "igiene ) es bimestral. *olo se aplica para los comercios habilitados. asa #ublicidad y #ropaganda: es bimestral. *olo se aplica para comercios que tengan carteles.
0ACTURACION Es impo import rtan ante te ente entend nder er que que todo todos s los los movi movimi mien ento tos s y regi regist stro ros s cont contab able les, s, surg surgen en de operaciones económicas y financieras que realiza el sujeto o el ente en cuestión. +ichas operaciones operaciones están respaldadas respaldadas por documentación, documentación, que pueden ser remitos, facturas, notas de d$bit d$bito o o, cr$dit cr$dito, o, recib recibos, os, compro comproban bantes tes de reten retenció ción, n, cupon cupones es de tarjet tarjetas as de cr$dit cr$dito, o, liquidaciones de tarjetas de cr$dito, comprantes de depósitos, cheques, etractos bancarios, etc. "ara esto es importante poder comprender los circuitos comerciales, tanto de ventas y cobranzas, como de compras y pagos ya que en todo momento surgirá esta documentación
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e! notas notas de d$bit d$bito o y
tiques tiques emitidos emitidos por por máquinas máquinas registra registradora doras s por los peque9os peque9os contrib contribuyen uyentes tes adherid adheridos os al monotributo
g! tiques, tiques, facturas, facturas, tiques tiques facturas, facturas, nota de d$bito d$bito y
61 Q% Q% #&a #&al! l!an an l t#a& t#a&la la!$ !$ 7 nt#*a ! '"n&: remito, o gu8a de transporte. . En todos los casos el remito se confeccionará con anterioridad al traslado del producto y lo acompa9ara hasta su destino. Este comprobante estará identificado con la leyenda +ocumento 0o válido como facturaF y con la letra que se establece a continuación) *ujetos inscriptos en el #va) letra y solo cuando el traslado se encuentre en el mismo predio o parque industrial la letra G *ujetos distintos distintos a inscriptos en el #va) la letra G en todos los casos.
81 P#&% #&% %& &t$ t$:: la confección del pedido de cotización. +ebe estar detallado con lo que solicitó el cliente. 91 R+"'$: documento que avala el pago parcial o total de la factura. N&mero de e%emp$ares a emi!ir'
/ualquier comprobante deberá emitirse como m8nimo en dos ejemplares, original y duplicado. El original) será entregado al adquiriente, prestatario o locatario o al destinatario del bien y el duplicado quedará en poder del emisor para su procesamiento.
0ACTURA Es un documento que respalda la realización de una operación económica, económica, que por lo general, se trata de una compraventa. *e emiten estos tipos de comprobantes cuando se realicen algunas de las siguientes operaciones) ;: compra compraven venta ta de de cosa cosas s mue mueble bles s =: locaci locacion ones es y prestac prestacio iones nes de servi servicio cios s >: loca locaci cion ones es de cosa cosas s @: loca locaci cion ones es de obra obras s
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*ujetos inscriptos en el #va) van a emitir emitir los comproban comprobantes tes & o según quien sea el el destinatario. %etra & por operaciones realizadas con otros responsables inscriptos y %etra por operaciones realizada con sujetos eentos, monotributistas, consumidores finales, o sujetos no categorizados. *ujetos *ujetos distint distintos os a inscripto inscriptos s en el #va) #va) van a emitir emitir los los comprant comprantes es / los sujeto sujetos s eento eentos, s, mono monotir tirbut butist istas as o no respo responsa nsable bles s a cualq cualqui uier er sujet sujeto, o, sin import importar ar su condición frente al #va. *ujetos que realicen operaciones de eportación) van a emitir el comprobante E.
Da!os "#e deen con!ener $os comproan!es c$ases A * C o E
/on respecto al emisor) apellido y nombre, /uit, domicilio comercial, número de inscripción en #ngresos brutos, situación fiscal, numeración del comprante, fecha de inicio de las actividades económicas, económicas, fecha de vencimiento del comprobante, las palabras original y duplicado, duplicado, fecha de emisión, apellido y nombre y cuit de quien efectúo la impresión y fecha en que se realizó, la letra del comprobante. /on respecto al destinatario) apellido y nombre o razón social, domicilio comercial, cuit y la situación frente al #va. Comproan!es M o A con $e+enda( RG ,-.-)
%a &fip autorizará la emisión de comprobantes & cuando el sujeto acredite la presentación de la ++HH del impuesto personales por un importe igual o superior a B>?A.???, o la representación de la ++HH de ganancia min. "resunta por un importe igual o superior a B =??.???, según correspon corresponda. da. 'ambi$n ambi$n será de aplicaci aplicación ón respecto respecto de responsa responsables bles que demuestre demuestren n la titularidad de bs. #nmuebles yD para el impuesto a las ganancias.
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PRODUCTOS TERMINADOS : son aquellos elaborados en la empresa, resultantes de un
proceso industrial de transformación. transformación. MATERIA PRIMA: elemento base para la elaboración de un producto. Este elemento todav8a
no ha sido procesado. MATERIALES / ACCESORIOS : elementos que tambi$n serán incorporados al proceso de
producción en forma complementaria a la materia prima.
SISTEMA DE INVENTARIO /onsiste en desdoblar la operación de venta en dos asientos. %as ventas (al precio de venta! se registran en la cuenta 1E0'&* en el haber en un asiento, contra las cuentas de cobro de esa venta en el debe y otro asiento en donde se registra el /2*'2 +E %& 7E/&+E#& 1E0+#+& en el debe contra la cuenta 7E/&+E#& en el haber. "or diferencia entre la 1E0'& y el /2*'2 +E 7E/&+E#& 1E0+#+& obtendremos la ganancia. "or su parte la cuenta 7E/&+E#& a trav$s de su saldo informará la eistencia. En la medida que podamos asignar a cada venta su correspondiente costo, podremos ir registrando en forma simultánea ambos, de all8 proviene su nombre de #01E0' "E7&0E0'E. Ello es posible en función de los m$todos de valuación de inventarios que se operan en las fichas de stocI.
METODOS DE VALUACION DE INVENTARIO *on m$todos para poder asignarle un valor al costo de la mercader8a que se va vendiendo. *irven para determinar el valor de las salidas y por ende controlar la eistencia final.
41 PEPS PEPS /PRIMER /PRIMERO O ENTRAD ENTRADO O PRIMER PRIMERO O SALIDO SALIDO33 *e basa en que la mercader8a se va vendiendo en el mismo orden que se va comprando. Juedan en stocI las provenientes de la última compra que la merca mercader der8a 8a 61 UEPS UEPS /UL /ULTIMO TIMO ENTR ENTRAD ADO O PRIM PRIMER ERO O SALI SALIDO DO33 *e basa en que comprada en el último último t$rmino es la que primero sale. Jueda Jueda en stocI la mercader8a proveniente de las primeras compras.
81 PPP /PRECI /PRECIO O PROME PROMEDIO DIO PONDER PONDERADO ADO33 /onsiste en establecer un promedio entre las unidades y los valores totales de las mismas. *e debe adoptar el m$todo que sea más representativo del art8culo que se comercializa. "or "or ejemp ejemplo lo art8cu art8culos los perec pereced edero eros s se debe debe aplic aplicar ar "E"*. "E"*. &rt8cu &rt8culo los s de moda moda 4E"*. 4E"*.
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tienen una vida útli estimada, que debe ser superior a un a9o, no están destinados a la venta. El hecho de que los bienes de uso sufran procesos de desgaste o agotamiento justifica el estudio de la forma de distribuir la p$rdida de valor que esos procesos implican entre los sucesivos periodos y ejercicios económicos.
CRITERIOS DE VALUACION %os bienes de uso se incorporan contablemente a su costo. 4na vez incorporado debe comenzarse a computar su desvalorización por desgaste o agotamiento. "ara ello se emplean cuentas de amortización o depreciación de los bienes. "or lo tanto en momentos posteriores a su incorporación, estos bienes se encuentran valuados al costo menos sus amortizaciones acumuladas.
DEPRECIACION Es la disminución del valor de los bienes de uso, que puede ser agotamiento (cuando se trata de activos adquiridos para ser sometidos a actividades etractivas, como canteras, minas, etc! o por desgaste (por el solo uso del bien!. Esta depreciación debe ser registrada contablemente. "ara esto se debe determinar el valor a depreciar, y la vida útil del bien. El valor a depreciar es el costo de adquisición del bien y la vida útil es la duración en a9os que se le asigna a un bien. %uego se realiza el cálculo de la depreciación, el cual es el siguiente /42'& +E +E"E/#&/#20O 1&%2 & +E"E/#&<1#+& 4'#% EHE7"%2) *upongamo *upongamos s una máquina máquina con un costo costo de adquisición adquisición de BA???? BA???? y una una vida útil de ;? a9os. *e compro en el =?;;.
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1&%2 +E 1E0'&O precio de venta del bien. 1&%2 E*#+4&%O valor de adquisición P &mortización acumulada. E*4%'&+2 +E %& 1E0'&O valor de venta P valor residual. EHE7"%2) se vende la máquina al contado del ejemplo anterior en el =?;; a B@????. -ubo ganancia o p$rdidaM 1alor de ventaO B@???? 1alor residualO BA???? : B;A???O B>A???
&mortización &mortizac ión acumuladaO BA??? >OB;A???
esultado (ganancia!O B@???? : B>A???O BA???
A , vez e,!a ven!a e*e "e+$,!"a",e (%n!a*&e#en!e1 en %ne ,e e*e "e+$,!"a" en e& 5a*e" &a (en!a e& ACTI:O 2e "e'"e,en!a e& *$en1 en e,!e (a,% MAQUINARIA; en e& e*e &a (en!a e AMORTIZACION ACUMULADA 4 &a (en!a 2e "e'"e,en!e "e'"e,en!e e& (%*"% e e,a ven!a 4 '%" <&3#% en e& e*e % 5a*e" &a (en!a e RESUTADO DE :ENTA BIEN DE USO1 e'en$en% ,$ 6e +anan($a % '-"$a. En e& e7e#'&% ,e"8a9 /aja
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7aquinaria esultado vta. s uso
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GUIA DE TRABAJOS PRACTICOS
INTRODUCCION CONTABLE EJERCICIO N> 4: Dt#)"na# a ?% #%'#$ at#")$n"al #tn+ +a!a +$n+t$, +al+%lan!$ la +%a+"n at#")$n"al #"n+"al ACTIVO@ PASIVOPATRIMNIO NETO +inero 7ercader8a &delantos de de clientes %ocal de ventas propio /apital social 5anancias acumuladas
B;.??? B@.??? B>.??? B;C.??? B;A.??? B>.???
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"$rdidas acumuladas "r$stamo bancario adeudado +eposito en plazo fijo #mpuestos adeudados a &fip
B@.??? BK.??? B>.??? B>.???
EJERCICIO N= > +inero +eudores por venta /uentas a pagar odados /apital social %uz a pagar anco &delanto a proveedores proveedores 5as a pagar +inero a pagar por la la compra de materia
B>.??? B@.??? B>.??? B;C.??? B;A.??? BA.??? B;.??? B=.??? B;.??? B=.???
siguientes cuentas cuentas de acuerdo acuerdo a su rubro, rubro, y luego determine determine el EJERCICIO N> < &grupe las siguientes total del patrimonio neto por diferencia patrimonial) patrimonial)
&nticipo a proveedores proveedores BK?? BK?? &nticipo de sueldos BA?? BA?? &nticipo de clientes B;A?? B;A?? &creedores por por pr$stamo B@??? B@??? &creedores prendarios prendarios B==?? B==?? &lquileres cobrados cobrados por adelantado adelantado B;=?? anco 0ación cta cte B;A?? anco plazo fijo BK@??
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*ueldos y jornales a pagar B=N?? *eguros pagados por adelantado B=NA? 'errenos B;CA??
operaciones) EJERCICIO N> egistre contablemente las siguientes operaciones) ;: *e compr compra a mercad mercader8a er8a en efecti efectivo, vo, por por B>??? B>???.. =: *e compra compra una computadora computadora por B=C??, se paga paga con un cheque cheque de tercero. >: *e compra papeler8a para la oficina por por BL?? se paga con un cheque cheque propio propio de banco banco nación. @: *e vende vende merca mercader8a der8a por B>A?? B>A?? al al contado contado.. /71 B=L?? B=L??.. A: *e compra compra mercad mercader8a er8a por por B=L?? B=L?? y se paga paga con un pagar pagar$ $ a >? dias. dias. C: *e compra compra insta instalaci laciones ones por por BCL? BCL? se debe debe en cta cte. cte. K: *e vende vende mercad mercader8a er8a por por B;C??. B;C??. /71 B;;?? B;;??.. *e cobra cobra en cta. cta. cte. N: *e paga paga sueld sueldos os y jornal jornales es por por B;C?? B;C?? en en efectivo efectivo.. L: *e compra mercader8a por BN???, BN???, A? D al contado, contado, =AD con un cheque propio propio y el el resto con un pagar$. ;?: *e compra televisores para la empresa empresa por BNA??, se paga con un cheque cheque de terceros. ;;: *e registra la deuda deuda de tel$fono por por BNA?.
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;=: *e reciben la mercader8a del punto punto anterior por un total de B >???, el saldo se abona con cheque propio.
CONSTITUCION DE SOCIEDADES
EMPRESA UNIPERSONAL El se9or Hose *osa planea un nuevo emprendimiento de compra:venta de articulos de librer8a aportando al negocio lo siguiente) dinero en efectivo BN.???, bienes para la reventa valuados en B=.N?? (aunque tienen una deuda con su proveedor de B>A?!, una moto de B;?.???, y una oficina:de oficina:deposi posito to donde donde desarroll desarrollara ara sus tareas tareas por B>?.??? B>?.??? (resta pagar pagar una hipoteca hipoteca de B;?.???! '&E&) registrar el asiento inicial de Hose *osa.
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Ju$ porcentaje le corresponde a cada uno en la participación en las ganancias y p$rdidasM
DISPONIBILIDADES EJERCICIO N> 4 %a compa98a 5esconfi %tda. "resenta el >; de diciembre de =?;N, la siguiente situación en caja general *aldo inicial B=.???. /omprobantes en caja)
1ales de anticipos de sueldos de B=A? en efectivo. /omprobantes de gastos de limpieza de B;N? en efectivo.
0o hubo ventas al contado dicho d8a +el recuento f8sico de dinero se determinó que hubo)
A billetes de B;?? ;? billetes de BA?
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por compra de muebles para la oficina en cta cte y el resto de gastos de limpieza pagados en efectivo. +eterminar) los asientos contables por las operaciones operaciones efectuadas y realizar el arqueo de caja asentando la diferencia. saldo de banco, banco, realizando la conciliación bancaria para para la siguiente siguiente EJERCICIO N> < &justar el saldo empresa) %ibrer8a 1irtualQ es una empresa que se dedica a la comercialización de libros. & continuación se detallan las operaciones efectuadas durante el mes de &bril de =?;@ por dicha empresa. %a empresa posee una cuenta corriente bancaria en el anco 0ación. El saldo de dicha cuenta al >?@ según el mayor es de B K.A?? (deudor!. El saldo según etracto bancario es de BL.KKA (acreedor!. +el análisis efectuado entre el mayor y el etracto surge lo siguiente)
+epósito (@N hs.! efectuado con fecha >?@<;@ por B =.>?? contabilizado por el ente y aún no se ha acreditado en la cuenta corriente bancaria. 5astos bancarios por B=A no contabilizados por el ente. /heques 0R ??; y ??> por B=?? y B@?? respectivamente, ambos ambos con fecha de emisión
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Ma4%" e &a (en!a *an(% ,e+ ?K??
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>. E& (5e2e N=>? e, an&a%. ?. Ha4 n e""%" en &a e#$,$)n e& (5e2e N=>.
BANCO PRO:INCIA DE BUENOS AIRES
Fecha Detalle 01/04/xx Saldo del mes anterior 02/04/xx De Deposito 03/04/xx h 741 pa!o "ro#eedor
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Saldo 210.270.1 $0 -
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CUENTA CORRIENTE (((((((( SANTANDER RIO PERIODO JUNIO 6;49
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? =.@=?,? ? /h / heque 0 ;A?;
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*in descuentos correspondientes correspondient es *in descuentos correspondientes correspondient es *in descuentos correspondientes correspondient es Efec Efectu tuad ado o por el clie clien nte
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EJERCICIO N> 6: egistrar las siguientes operaciones para un cliente esponsable inscripto, considerando en cada caso el tipo de factura, y realizar el asiento de #va a pagar al final) ;. 1ende ende mercade mercader8a r8a por por BK.??? BK.??? neto, neto, a otro otro esponsa esponsable ble inscrip inscripto to en efecti efectivo. vo. /71 /71 BAC??. =. 1ende ende a un consumido consumidorr final por por B=.A?? B=.A?? neto en mercad mercaderia eria.. /71 B ;C=? >. /ompra /ompra a un monotribu monotributista tista B;=.?? B;=.??? ? de materia materia prima, prima, A?D en efectivo efectivo y resto en cta. cta. cte. @. 1ende ende a un eento B;.A?? B;.A?? neto neto en mercader8 mercader8a, a, se cobra con un docume documento nto a >? d8as. /71 B;?=?. A. "aga "aga su factura factura de de luz, venci vencida da por por B;.K?? B;.K?? total total en efectivo efectivo
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*e compran ;A? unidades a B;>? cada una.
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*e inicia el ejercicio siendo los inventarios) &rt8culo GG) A? unidades a B ;? *egún
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-onorarios
B ; ???
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C! *e inaugura la obra y se abonan BNA? por el servicio gastronomico en efectivo.
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EJERCICIO N> 4;
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