2010
Alumn CON OBJETIVO DEL CURSO: E L A a: LU MNO DEFINIRÁ Y APLICARÁ LOS TABI P Alejan RINCIPIOS INTERMEDIOS DE LA CONTABILIDAD, ASÍ COMO ANALIZARÁ LIDA Ldra A S De OPERACIONES NORMALES DE UNA E M P R Ela SA COMERCIAL EN LOS LIBROS D II P R I N C IP IP A L E S D E C O N T A B I L I D A D . Toba H. Profes Port ora: afoli Ana o Lilia de Nuño Evid Silva
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as
INDICE INTRODUCCION
3
FILOSOFIA EDUCATIVA
4
PERFIL DESCRIPTIVO DE LA MAETERIA
7
CONTENIDO
11
TEMAS SEMANA 1
14
TEMAS SEMANA 2
33
TEMAS SEMANA 3
55
TEMAS SEMANA 4
135
PRACTICAS EN EL AULA TAREAS CONCLUSION
139 140 141
INTRODUCCION El presente presente trabajo trabajo de Recopilaci Recopilación ón de información información se realiza realiza en
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II, de la licenciatura en Comercio Internacional, por medio del cual se mostrarán los conocimientos adquiridos. En la elab elabor orac ació ión n de este este port portaf afol olio io,, se tuvo tuvo el cuid cuidad ado o de cons consul ulta tarr los los dato datoss que que repr repres esen enta ta clás clásic icam amen ente te el mate materi rial al académico al respecto, ya que la intención de este trabajo es netamente informativa. Para Para logr lograr ar esto estoss obje objeti tivo vos, s, en la prim primer era a part parte e se pres presen enta ta información de lo que fueron las distintas exposiciones, seguido por por apunt apuntes es que que comp comple leme ment ntar aron on las las clas clases es y refo reforz rzar aron on los los conocimientos, después exámenes y ejercicios y por ultimo anexos que ayudaron a complementar complementar y elaborar la información información obtenida. obtenida.
FILOSOFIA EDUCATIVA Misión La misión de UNIDEP es formar profesionales de éxito que cuenten
con las actitudes, habilidades y conocimientos que demanda el sector productivo de la región. Visión
La Univer Universid sidad ad del Desarr Desarroll ollo o Profes Profesion ional al es una instit instituci ución ón de educación superior de calidad, que ofrece programas presenciales
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Se dist distin ingu gue e por por faci facili lita tarr a sus sus egres egresad ados os la inco incorp rpor orac ació ión n al mercado de trabajo, apoyada en una estrecha vinculación con el sector productivo y en planes de estudios pertinentes y dinámicos. Es reconocida por su modelo educativo profesionalizante, por la flexibilidad de su oferta académica impartida en ciclos continuos y por horarios y cuotas accesibles, acordes a la disponibilidad de tiempo y recursos económicos del alumno. Cuen Cuenta ta con con prof profes esor ores es de ampl amplia ia expe experi rien enci cia a prof profes esio iona nall y educativa. Sus instalaciones dentro de la ciudad permiten el fácil acceso. Cuenta con un modelo de administración sistematizado, participativo, operado por personal que es recompensado por su desempeño efectivo que le permite maximizar las aportaciones de sus socios y mantener finanzas sanas. Valores y Actitudes Lealtad
Los Integr Integrant antes es de la comuni comunidad dad Univer Universit sitari aria a consid considera eramos mos la fide fideli lida dad d como como un valo valorr exce excels lso o que que enal enalte tece cemo moss en nues nuestr tro o quehacer diario. Justicia Los integrantes de la comunidad Universitaria actuamos con la cons consta tant nte e y perp perpet etua ua volu volunt ntad ad de dar dar a cada cada cual cual lo que que le corresponde conforme a sus méritos o actos. Honestidad Los Los inte integra grant ntes es de la comu comuni nida dad d univ univer ersi sita tari ria a actu actuam amos os con con
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Responsabilidad
Los integrantes de la comunidad universitaria llevamos a cabo nuestras actividades con integridad, con sentido del propósito y apegados a los objetivos institucionales. Esfuerzo Los integra integrante ntess de la comuni comunidad dad univer universit sitari aria a usamos usamos nuestr nuestra a máxima energía para cumplir con los objetivos trazados. Creatividad Los Los inte integr gran ante tess de la comu comuni nida dad d univ univer ersi sita tari ria a reso resolv lvem emos os los los problemas con imaginación, conocimientos y con un espíritu de mejora continua
PERFIL DESCRIPTIVO
DE
CLASE
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OBJETIVO
DEL
CURSO:
EL
A L U M N O D E F I N I R Á Y A P L I C A R Á L O S P R I N C I P I O S I N T E R M E D I O S D E L A
CONTABILIDAD , ASÍ COMO ANALIZARÁ LAS OPERACIONES NORMALES DE U NA EMPRESA COMERCIAL EN L OS LIBROS PRINCIPALES DE CONTABILIDAD .
BIBLIOGRAFÍA :
1. Contabi Con tabilida lidad d General General Máximo Anzures
Porrúa, 2000 2. Fundame Fundamento ntos s de Contabi Contabilida lidad d Javier Romero López
McGraw Hill, 1996 3 . C on o n ta t a b il il i da da d Walter B. Meigs
McGraw Hill, 1977 4. Contabi Con tabilida lidad d Adminis Adm inistrat trativa iva Ramírez Padilla, David Noel
McGraw Hill
CRITERIOS PARA LA
EVALUACIÓN
CALIFICACIÓN ORDINARIA (PONDERACIÓN) Prod Produc ucto toss Individuales
Acad Académ émic icos os
40%
Exposición por equipo.
10%
Portafolio de enseñanza
10%
Proyecto final
10%
Prod Produc ucto toss Grupales
10%
Exámenes
20%
Acad Académ émic icos os
TOTAL
100 %
REGLAS 1. E l a lu lu mn mn o e s r e sp sp on on sa sa bl bl e de de en en te te ra ra rrss e de de su su n úm úm er er o d e f al al ta ta s y re re ta ta rrd d os os . 2. E l a l u m n o q u e s e s o r pr pr e n d a c o p i a n d o e n e x á m e n e s , t a r e a s o t r ab ab a j o s , obtendrá cero (0) de calificación en el curso. 3. E s r es es po po ns ns ab ab ilil id id ad ad d e l e st st ud ud ia ia nt nt e h ab a b la la r i nm nm ed ed ia ia ta ta me me nt nt e c on on e l m ae ae st st ro ro cuando tenga problemas con el material de clase, sus calificaciones, etc. De esta manera evitaremos problemas en el fin del ciclo.
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9.
D eb eb er er á pr p r es es en en ta ta r s u Ca Ca rn rn et et d e E va va lu lu ac ac ió ió n Fi Fi n na a l pa p a ra ra l a a ut ut or or iz iz ac ac ió ió n de recepción de trabajos finales y la aplicación de exámenes en la última semana del módulo.
CALENDARIZACIÓN
F ECHA
Tema
1
LUNES 11 ENERO 2009
PRESENTACIÓN DEL CURSO, DE MAESTRO Y NORMATIVIDAD DE EVALUACIÓN; PROCEDIMIENTO GLOBAL, MERCANCÍAS GENERALES
2
MARTES 12 ENERO 2009
CONCEPTOS QUE ORIGINAN CARGOS Y ABONOS, SIGNIFICADO DEL SALDO, AJUSTE DE PÉRDIDAS Y GANANCIAS, PROCEDIMIENTO ANALÍTICO PORMENORIZADO
3
MIERCOLES 13 ENERO 09
CUENTAS QUE LO INTREGRAN, CONCEPTOS QUE ORIGINAN CARGOS Y ABONOS A LAS CUENTAS
4
JUE JUEVE VES S 14 ENERO ENERO 2009 2009
SALD SALDO O DE LAS LAS CUEN CUENTA TAS S
5
LUNES 18 ENERO 2009
EVALUACIÓN SEMANA I , CONCEPTOS BÁSICOS Y REGISTROS CONTABLES
6
MARTES 19 ENERO 2009
MÉTODO DE REGISTRO DE LAS MERCANCÍAS, TRATAMIENTO CONTABLE DEL IVA
7
MIERCOLES 20 ENERO 09
TÉCNICAS DE VALUACIÓN DE INVENTARIOS, AJUSTE DE LOS INENTARIOS
8
JUEVES JUEVES 21 ENERO 2009
DEFINICIÓN DEFINICIÓN Y SUSTENTO SUSTENTO DE DE LOS ASISTENTES ASISTENTES DE AJUSTES, AJUSTES, AJUSTES AJUSTES AL AL ACTIVO CIRCULANTE: CAJA BANCOS CLIENTES E INVENTARIOS
9
LUNES 25 ENERO 2009
EVALUACIÓN SEMANA II , LA DEPRECIACIÓN, VENTAS DE ACTIVOS
10
MARTES 26 ENERO 2009
AJUSTES AL ACTIVO DIFERIDO
11
MIERCOLES 27 ENERO 09
AMORTIZACIONES
SESIÓ N
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19
MIÉRCOLES 10 FEBRERO 09
REGRESO DE PORTAFOLIO DE EVIDENCIAS REVISADO
20
JUEVES 11 FEBRERO 2009
ENTREGA DE CALIFICACIONES ORDINARIAS
EXAMEN EXTRAORDINARIOS
PORTAFOLIO DE EVIDENCIAS
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ELEMENTOS
DEFINICIÓN
Portada
En esta sección se presentará una portada con los datos de la institución, de la materia, del profesor y del alumno.
Índice
Relación del contenido del portafolio que se presenta.
Introducción
Un escrito introductorio que detalle y describa de manera general el contenido del portafolio.
Información Institucional
Información Institucional (misión, visión, filosofía)
Perfil descriptivo de la materia
El alumno incluirá una copia del perfil descriptivo que le entrega el docente al inicio de la materia.
Actividades de aprendizaje, Ejemplo de ejercicios de aprendizaje realizados por el alumno.
El alumno incluirá ejemplos o reflexiones de aquellas actividades actividades que llevaron a cabo durante el curso y que les facilitaron la adquisición de aprendizajes significativos. significativos.
Selección de trabajos académicos que muestra el aprendizaje logrado en la materia.
El alumno incluirá ejemplos de trabajos representativos que realizó durante el curso. Las muestras de los trabajos pueden ser de varios tipos: trabajos escritos, grabaciones, fotografías, videotapes, etc.
Bibliografía
Incluye bibliografía utilizada utilizada en el curso
Material de apoyo utilizado durante el curso
El alumno podrá incluir dentro del portafolio todos aquellos apoyos didácticos utilizados utilizados durante el curso.
Evaluaciones y autoevaluación
El alumno incluirá en el portafolio las herramientas de evaluación que realizó en durante del curso. (Exámenes, cuestionarios, actividades de retroalimentación, etc.)
Conclusión
Un apartado de conclusión como síntesis del aprendizaje logrado en la materia, reflexión sobre su experiencia durante el curso.
Reflexión final de la materia
Redactara una reflexión sobre lo aprovechado por el curso y los cambios observados observados en sus actitudes, habilidades habilidades y conocimientos.
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CONTENIDO DOCENTE
C. P. Ana Lilia Nuño Silva Experiencia Laboral 18 años Empresas Privadas Asociada en Despacho Contable Sandoval y Asociados Maestría en Educación (UNIDEP) Proceso de elaboración de Tesis CONTABILIDAD II
INICIO DE CURSO Lunes 11 de enero de 2010 TERMINO DE CURSO Jueves 11 de febre ro de 2010 PONDERACIÓN DE CALIFICACIONES:
Productos Académicos Individuales Portafolio de Enseñanza
40 % 10 %
Productos Académicos Grupales Exposición Individual Proyecto Final
10 % 10 % 10 %
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Este se rige por la normatividad de UNIDEP y sus requisitos aparecen en su PERFIL, el cual será enviado vía correo electrónico, al correo grupal. PRODUCTOS ACADÉMICOS GRUPALES 10% Son resúmenes semanales que estarán entregando cada día Lunes, el cual se realizará en hojas blancas o papel reciclado, escrito a mano, tinta color negro o azul, además; deberá incluir hoja de presentación (con los datos de la UNIVERSIDAD, carrera, nombre de materia, nombre del maestro, nombre del alumno, número de expediente, fecha y que resumen están entregando 1, 2, 3 ó 4). Muy importante incluir el OBJETIVO del curso antes de iniciar la redacción del resumen. EXPOSICIÓN INDIVIDUAL 10 % Se realizará durante el curso, se asignarán los temas con anticipación y es una única oportunida oportunidad d de expo expone ner. r. Se podr podrán án apoy apoyar ar con con mate materi rial al como como:: Pizarrón, Hoja de papel bond (pliego) ya sea en color blanco o cuadrícula, o medio electrónicos como proyector, video, etc. Etc. (Siempre y cuando ustedes sean sean resp respo onsa nsables bles de la dispo ispon nibil ibiliidad dad de los los mism ismos dent entro de la UNIVERSIDAD).
PROYECTO FINAL 10% Se realizará para entrega al final del curso , se entregará con anticipación suficiente para revisarlo y aclarar dudas; de tal manera que sea terminado en su totalidad. EXÁMENES 20%
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5. 6. 7. 8.
Ajust Ajustes es por recla reclasif sifica icació ción n Cont Contrap rapar arti tida da Hoja Hoja de trab trabaj ajo o Asientos Asientos de cierre cierre y apertura apertura de libros libros contables contables
TEMAS: 9.Registro y control de mercancías 9.1Procedimiento global En toda empresa, el registro de las operaciones de mercancías es
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A fin de facilitar el estudio de los distintos procedimientos que existen para el registro de las mercancías, es necesario conocer cada una de las operaciones que se pueden efectuar con dichas mercancías. Las operaciones que normalmente se pueden efectuar con las mercancías son las siguientes: 1. 2. 3. 4. 5. 6. 7.
Compras Gast Ga stos os de de com compr pras as Devolu Devolucio ciones nes sobr sobre e compra comprass Descuento Descuentoss o rebajas rebajas sobre sobre compras compras Ventas Devolu Devolucio ciones nes sobre sobre vent ventas as Descu Descuent entos os o rebajas rebajas sobre sobre venta ventass
Además Además de las operac operacion iones es anteri anteriore ores, s, tambié también n se deben deben consid considera erarr los inventarios inicial y final de mercancías, pues aunque no son operaciones propiamente, sino existencias de mercancías, son indispensables para poder determinar la utilidad o pérdida en ventas. 1.1
Mercancías generales
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1. Del valor valor del inventario inventario inicial inicial de mercancí mercancías as de las ventas (a precio de venta) (a precio de costo)
Durante el ejercicio valor de las devoluciones sobre compras
1. Del valor valor
2. Del (a precio
de adquisición) 2. Del valor valor de las compras compras (a precio precio de de adquisi adquisi-Ción) de los descuentos o rebajas s/compras
3. Del valo valorr de los los gasto gastoss de comp compra ra 4. Del valor valor de las las devoluc devoluciones iones sobre ventas ventas (a precio de venta)
3. Del valor
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1.1
Conceptos que originan cargos y abonos
Análisis del movimiento de la cuenta de mercancías generales Inventario inicial. El inventario inicial se carga, porque representa un activo y, de acuerdo con las reglas establecidas, todo actico debe principiar por un cargo. Compras. Las compras se cargan, porque al comprar mercancías aumenta el activo y, de acuerdo con las reglas, todo aumento del activo se carga. Gasto Gasto de compra compra.. Los Los gast gastos os de comp compra ra se carg cargan an porq porque ue los los gast gastos os disminuyen el capital y, de a cuerdo con las reglas, toda disminución del capital se carga.
Devolu Devolucio ciones nes sobre sobre ventas ventas.. Las Las devo devolu luci cion ones es sobr sobre e vent ventas as se carg cargan an porque, al devolvernos mercancías, aumenta el activo y, de acuerdo con las reglas, todo aumento del activo se carga.
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+ Mercancías generales A …………………………………
(inventario
inicial) $ 100,000.0 0
+ Capital………………………………………… C ………………
$ 100,000.0 0
Por Por las las comp compra ras. s. La empr empres esa a comp compró ró merc mercan ancí cías as por por $ 50,0 50,000 00.0 .00 0 es efectivo.
+ Mercancías generales A ………………………………… A
(compras)………. $ 50,000.0 0 Caja….
…………………………………………………………
$ 50,000.0 0
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+ Caja…………………………….………. ………………………………… A Mercancías generales (devoluciones A s/compras)……..………
$ 20,000. 00 $ 20,000. 00
Si la mercancía que devolvemos es de una compra hecha a crédito, el cargo se debe hacer a la cuenta de proveedores, para disminuir el crédito a cargo de la
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+ Caja…………………………….………. ………………………………… A +
Mercancías generales (rebajas s/compras) ……..………
C
$ 5,000. 00 $ 5,000. 00
El cargo se debe hacer a la cuenta de caja cuando el proveedor le pague a la enti entida dad d el desc descue uent nto o en efec efecti tivo vo;; en el caso caso de que el desc descue uent nto o sea sea concedido sobre una compra hecha a crédito, el cargo se debe hacer a la cuenta de proveedores, para disminuir el crédito a cargo de la entidad, y el
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Si la mercancía que le devuelven a la entidad es de una venta hecha a crédito, el abono se debe hacer a la cuenta de clientes, para disminuir el crédito a cargo del cliente.
Por los descuentos sobre ventas. Al hacer una venta de mercancía por $ 60,0 60,000 00.0 .00 0 en efec efecti tivo vo la enti entida dad d conc conced edió ió un desc descue uent nto o o reba rebaja ja por por $ 6,000.00
+ Caja…………………………….……….
$ 54,000.
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crédito, el abono se debe hacer a la cuenta de clientes para disminuir el crédito a cargo del cliente.
1.2
Significado del saldo
Al principio de este capítulo, se indicó que el saldo de la cuenta de mercancías generales es mixto, es decir, de activo y de resultados, y que, al terminar el ejercicio es necesario separar el movimiento de activo del movimiento de resultados, para determinar la utilidad o la pérdida bruta. Ahora vamos a explicar la forma de hacer dicha separación.
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1.5
Cuentas que lo integran
Por tanto, en este procedimiento se establecen las siguientes cuentas: • • • • • • •
Inventarios Compras Gastos de compra Devoluciones sobre compra Descuentos sobre compras Ventas Devoluciones sobre ventas Descuentos sobre ventas
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1. Del valor de las las compras compras de de mercanc mercancías ías Efectuadas al contado o a crédito.
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Se abona: Durante el ejercicio
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+ Inventarios……………………………………………………… …. A
$ 100,000. 00
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+ Caja………………………………………………………………… . A
$ 20,000.0 0
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sobre una compra hecha a crédito, el cargo se debe hacer a la cuenta de proveedores, para disminuir el crédito a cargo de la entidad. Por las ventas. La entidad vendió mercancías por $ 60,000.00 en efectivo.
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Valor original Valor de desecho Depreciación Total
$ 2,600.00 600.00 $ 2,000.00 ==========
Si se desea conocer la depreciación anual, basta dividir la depreciación total entre el número de años estimados de vida probable; que en este caso será: 2,000 ---------- = $ 400.00 depreciación anual 5 La depreciación anual también se puede determinar mediante la aplicación de la siguiente fórmula: Valor original menos valor de desecho Depreciación anual = -------------------------------------------------Vida probable 2,600.00 - 600.00 2,000.00 ------------------------ = ------------ = $ 400.00 depreciación anual 5 5 Teniendo en cuenta que, tanto la vida probable como el valor de desecho son factores estimativos pues el bien puede durar más o menos del tiempo calculado y tener un valor mayor o menor del considerado que tendría al conc conclu luir ir su vida vida prob probab able le,, es natu natura rall que, que, como como la depr deprec ecia iaci ción ón se determina en relación con dichos factores, sea también estimativa. Uno de los principios de contabilidad establece establece que en las cuentas de activo se deben registrar únicamente valores reales; por lo tanto, para cumplir con dicho dicho princi principio pio,, la deprec depreciac iación ión,, por ser estima estimativ tiva, a, no debe debe asenta asentarse rse dire direct ctam amen ente te en las las cuen cuenta tass de los los bien bienes es que que se depr deprec ecia ian, n, sino sino en complementarias arias del activo, activo, de las cuentas cuentas especiales especiales denominada denominadass complement cuales se destina una para cada clase de activo fijo sujeto a depreciación. A continua continuación ción se presentan presentan las principale principaless cuentas cuentas complem complementa entarias rias del activo fijo de una empresa comercial:
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➢
Superávit por evaluación de terrenos, etc.
1.1Ventas de activos fijos Cuen Cuenta ta de edif edific icio ios. s. La dep deprec reciac iación ión que que sufr sufren en los los edif edifiicio cios, denominados también construcciones, se debe cargar en las cuentas de gastos gastos de venta y gastos de administ administraci ración, ón, de a cuerdo con con los metros cuadrados que el edificio ocupe cada departamento de la empresa y abonar en la cuen cuenta ta comp comple leme ment ntar aria ia del del acti activo vo denom enomin inad ada a depr deprec ecia iaci ción ón acumulada de edificios. Ejemplo:
Supong Supongamo amoss un edifi edificio cio con valor valor origin original al de $ 600,00 600,000.0 0.00 0 que tiene tiene 800met 800metros ros cuadr cuadrad ados os de const construc rucció ción n de los cuales cuales corres correspon ponden den 600 metros al departamento de ventas y, el resto, al de administración. Valor original x = Dep. x M2 ------------------------------------------------$ 600,000.00 $ 37.50
%legal
= Depreciación anual
---------------------
------------------------------------------------
0.05
$ 30,000.00
/ metros cuadrados -----------------------------------------/
800
$ 37.50 37.50 x 600 M2 = $ 22,500.00 para el departamento de ventas ventas 37.50 x 200 M2 = 7,500.00 para el departamento de administración administración ------------------$ 30,000.00 De acuerdo con los datos anteriores, el asiento de ajuste para registrar la depreciación del edificio, es el siguiente: 1
Gastos de ……………………………….. Gastos Gast os de ………………………..
venta………………….
$ 22,500.00
admi admin nistr istrac ació ión… n……… ………. …..… .….. ..
Depreciac Depreciación ión acumulad acumulada a de edificios……….…………
7,500.0 0
$ 30,000.0 0
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la absoluta certeza de que dicha depreciación sea realmente la sufrida, y es por por ello ello que que el abon abono o se hace hace en la cuen cuenta ta comp comple leme ment ntar aria ia del del acti activo vo denominada depreciación acumulada de edificios. La cuenta de depreciación acumulada de edificios es de naturaleza acreedora y aparece en el balance general disminuyendo el sado de la cuenta de edificios. Cuenta de mobiliario y equipo de oficina. La depreciación de mobiliario y equipo de oficina se debe cargar a las cuentas de gastos de venta y gastos de administración, de acuerdo con los bienes que presten servicio en cada uno de los departamentos de la empresa y abonar a la cuenta complementaria del activo denominada depreciación acumulada de mobiliario y equipo de oficina. Ejemplo:
Supongamos que el valor original y la depreciación anual del mobiliario y equipo de oficina es el siguiente:
Descripción
Valor original
Mobiliario Mobiliario del departam departamento ento $ de ventas 84,000.00 Mobiliario Mobiliario del departam departamento ento de administración 0
X
%legal
=
Depreciación legal
10%
=
$ 8, 8 ,400.00
10%
=
3,600.00
X
36,000.0 X
Tota Totall de mobi mobili liar ario io y $120,000. 00 depreciación
=
$ 12,000.00
De acuerdo con los datos anteriores, el asiento de ajuste para registrar la depreciación de mobiliario y equipo de oficina es el siguiente: 1
Gastos de ……………………………….. Gast astos de ………………………..
venta………………….
$ 8,400.00
admi dministr istra ació ción………… ………..….. .….. 0
Depreciación acumulada acumulada de mobiliario y
3,600.0 $ 12,000.0 0
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sufrida, por ello el abono se hace en la cuenta complementaria del activo denominada depreciación acumulada acumulada de mobiliario y equipo de oficina. La cuenta de depreciac depreciación ión acumulada acumulada de mobiliario mobiliario y equipo equipo de oficina oficina es de naturaleza acreedora, aparece en el balance general disminuyendo el saldo de la cuenta de mobiliario y equipo de oficina.
Cuenta de equipo de cómputo electrónico. La depreciación del equipo de cómputo electrónico se determina con el porcentaje que marca la Ley; se ajusta y se presenta, en el balance general, de igual forma que la de mobiliario y equipo de oficina. Cuenta de equipo de reparto. Si tenemos en cuenta que el equipo de reparto está dedicado exclusivamente a la función de ventas, la depreciación que éste sufre se carga en la cuenta de gastos de venta, y se abona en la cuenta cuenta compleme complementari ntaria a del activo activo denomina denominada da depreciac depreciación ión acumulada acumulada de equipo de reparto.
Tenemos como ejemplo el caso de una camioneta con valor de $ 100,000.00.
Descripción ----------------Camioneta
Valor original ------------------$ 100,000.00
x
%legal ----------
x
0.25
=
Depreciación anual
---------------------------------------------- ------=
$ 25,000.00
Por el valor de la depreciación anual anterior, se debe hacer el siguiente asiento de ajuste:
1
Gastos de ………………………………..
venta………………….
Depreciación acumulada de equipo de transporte.….…
$ 25,000.00
$ 25,000.0 0
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Se hace hincapié en que el valor de la depreciación calculada calculada con el porcentaje que fija la ley no se abona directamente en la cuenta de equipo de reparto, pues si se hiciera, su saldo resultaría evidentemente equivocado, ya que no se tiene la absoluta certeza de que dicha depreciación realmente sea la sufrida; por ello, el abono se hace en la cuenta complementaria del activo denominada depreciación acumulada de equipo de reparto. La cuenta de depreciación acumulada de equipo de reparto es de naturaleza acreedora y aparece en el balance general disminuyendo el saldo de la cuenta de equipo de reparto. Cuenta de terrenos. El valor original de los terrenos tiende a incrementarse con el tiempo; el aumento lo originan diversos factores extraños al negocio, se pueden mencionar mencionar las obras de urbanización, urbanización, las construcciones construcciones circundantes, circundantes, el aumento de población, las líneas de transporte, etc.
No obstante que mediante valoraciones periódicas se puede determinar el aumento de valor del terreno o terrenos propiedad de la empresa, no es conveniente aumentar su valor en libros, en virtud de que tal aumento se reflejaría en una utilidad no percibida; la forma de registrar el aumento de valo valorr de los los terr terren enos os sin sin que que su impo import rte e se incr increm emen ente te en libr libros os,, es la siguiente: Valor actual estimativo del terreno Valor original del terreno
$ 600,000.00 450,000.00 -------------------
Aumento del valor estimativo
1 Terr Terren enos os…… ………… ………… ………. …. …………………………………………
$ 150.000.00
$ 150,000. $ 00 Supe Superá rávi vitt por por reva revalu luac ació ión n de 150,000. terrenos………………….… 00
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La cuenta de superávit por revaluación de terrenos es cuenta complementaria del del acti activo vo,, de natu natura rale leza za acre acreed edor ora; a; apar aparec ece e en el bala balanc nce e gene genera rall disminuyendo el valor actual estimado de la cuenta de terrenos. Cuando la empresa venda el predio deberá saldar tanto la cuenta de terrenos como la de superávit por revaluación de terrenos. Ejemplo:
Caja…..…………………. A ………………………………………… Terrenos…………………………………. ……………….… IVA
$ 690,000. $ 00 600,000. 00
por
90,00 0.00
pagar……………………………………………… Superávit por revaluación B terrenos…………………………… Otros productos…………………………………..
de gastos
y
150,0 00.00
150,00 0.00
La utilidad realmente percibida se abona en la cuenta de otros gastos y productos, puesto que se trata de un producto de naturaleza diferente a los que la empresa obtiene de las operaciones que constituyen su actividad o giro principal. En caso de que al terminar el ejercicio no se hubiere registrado la revaluación, al momento de vender el terreno se haría el siguiente asiento:
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2. Ajustes por por reclasificaci reclasificación ón 2.1Ajustes al activo diferido Como sabemos, el saldo de las cuentas del activo diferido está constituido por gastos pagados por anticipado, sobre los cuales se tiene el derecho de recibir un servicio aprovechable, tanto en el mismo ejercicio como en posteriores. Ahora bien, la parte que se ajusta de cada una de ellas es la consumida, utilizada o disfrutada durante el ejercicio. Para Para faci facili lita tarr su estu estudi dio, o, vamo vamoss a supo supone nerr que, que, al term termin inar ar el ejer ejerci cici cio, o, aparecen con el siguiente saldo: Papelería y útiles
60,000.00
Propaganda y publicidad
80,000.00
Primas de seguros
120,000.00
Rentas pagadas anticipado
por 250,000.00
Interese eses pagados anticipado
por 100,000.00
Y que de ellos la parte consumida, utilizada utilizada o disfrutada, fue la siguiente:
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El valor de la parte consumida, utilizada o disfrutada se carga en las cuentas de resultados que correspondan, para aumentar los gastos de operación, y se abona en la cuenta que se ajusta para disminuir el activo diferido. Para entender con mejor claridad, a continuación se presentan los ajustes correspondientes a las cuentas anteriores: Papelería y útiles. El valor de la parte consumida o utilizada de papelería se debe cargar en las cuentas de gastos de ventas y de administración, en prop propor orci ción ón al cons consum umo o hech hecho o por por cada cada uno uno de los los depa depart rtam amen ento toss de la empr empres esa. a. En nues nuestr tro o caso caso,, supo supong ngam amos os que que el depa depart rtam amen ento to de vent ventas as consumió o utilizó $ 10,000.00 y el de administración $ 30,000.00; por los que respecta al abono, éste se debe hacer en la cuenta de papelería y útiles, para que quede con el saldo real que debe considerarse como cago diferido para el nuevo ejercicio.
De acuerdo con estos datos el asiento de ajuste será: se rá: 1
Gastos de …………………………………………
venta………….
$ 10,000.00
Gastos de 30,000.0 $ administración…………………………………………. 0 40,000.0 Papelería Papelería y útiles…… útiles……………… ……………….. …….. 0 ………………….…
Propaganda y publicidad. El valor de la parte distribuida o publicada de propaganda se carga en la cuenta de gastos de venta, y se abona en la propaganda, para que ésta quede con el saldo real que debe considerarse como cargo diferido para el nuevo ejercicio.
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Para hacer el asiento de ajuste, vamos a suponer que de la parte transcurrida de las primas de seguros ($20,000.00) le corresponde el 80% al departamento de ventas y el resto al de administración.
1
Gastos de ………………………………………
venta………….
$ 16,000.00
Gastos de administración………………………………………. 0
4,000.0
Primas de seguros…………………..
$ 20,000.0 0
…….……….…
Rent Rentas as paga pagada das s por por anti antici cipa pado do.. El valo valorr corr corres espo pond ndie ient nte e al tiem tiempo po transc transcurr urrido ido de las rentas rentas pagada pagadass por anticipa anticipado do se debe debe cargar cargar en las cuentas de gastos de venta y de gastos de administración, en proporción a la parte que ocupe cada uno de esos departamentos de la empresa; por lo que se refiere al abono, éste se debe hacer en la cuenta de rentas pagadas por anticipado, para que en ella quede el saldo real que debe considerarse como cargo diferido para el nuevo ejercicio.
En nues nuestr tro o caso caso se va a supo supone nerr que que el valo valorr corre corresp spon ondi dien ente te al tiem tiempo po transcurrido de las rentas es por $ 50,000.00, de los cuales corresponde el 60% a gastos de venta y el e l resto a gastos de administración. administración.
1
Gastos de ………………………………………
venta………….
$ 30,000.00
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1
Gastos de ………………………………………
venta………….
Intereses pagados por anticipado..….. anticipado..….. …….……….
$ 80,000.00
$ 80,000.0 0
Obsérv Obsérvese ese que que en cada cada uno de los casos casos anteri anteriore ores, s, la parte parte consu consumi mida, da, utilizada o transcurrida se abona directamente en la cuenta de activo diferido que se ajusta; esto se debe a que el valor se puede precisar con exactitud; por ejemplo, en el caso de la papelería y útiles, basta con restar del saldo el valor del inventario final de papelería para saber exactamente la parte consumida; en el caso de las rentas pagadas por anticipado, basta con multiplicar el valor de rentas que corresponde a un día, por el número de días transcurridos desde el que se pagaron hasta el día de la presentación del balance general, para saber exactamente el valor correspondiente al tiempo transcurrido. Sin embargo, esto mismo sucede con los gastos de instalación que también son del activo diferido, debido a que el valor que de ellos se debe considerar gasto no se puede precisar con exactitud.
2.2Amortizaciones Amortización. Es la aplicación a gasto de un activo diferido en proporción a su valor y al tiempo estimado de vida. Amortizaci Amortización ón anual. anual. La amorti amortizac zación ión anual anual de un activ activo o difer diferido ido se determina dividiendo su valor original entre el número de ejercicios que se le estima de vida probable, siempre y cuando se considere que al concluir
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Por ser estimativa, la amortización no debe abonarse directamente en las cuentas del activo diferido que se amortizan, sino en cuentas especiales denominadas complementarias complementarias del activo, de las cuales se destina una para cada clase del activo diferido sujeto a amortización. Gastos de amortización. La amortización de gastos de instalación se debe cargar en las cuentas de gasto de venta y de administración, en proporción al valor de las instalaciones hechas en cada departamento, y abonar en una cuenta complementaria del activo denominada amortización amortización acumulada de gastos de instalación. Ejemplo:
Supongamos gastos de instalación con valor original de $ 600,000.00, de los cuales corresponde el 80% al departamento de ventas y el resto al de administración.
Valor original
x
-----------------$ 60,000.00
% legal = Amortización anual -----------
x
0.05
----------------------------------------------- -$ 3,000.00
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administración………………………………………. Amortización acumulada acumulada de gastos de instalación….
$ 3,000.00
La amortización no se abona directamente en la cuenta de gastos de inst instal alac ació ión, n, pues pues si se hici hicier era a así, así, su sald saldo o resu result ltar aría ía evid eviden ente teme ment nte e equivocado, debido a que la amortización ha sido calculada con base en el porcentaje que estima la Ley, es por eso que el abono se hace en la cuenta complementaria del activo denominada amortización acumulada de gastos de instalación. La cuenta cuenta de amort amortiza izació ción n acumu acumulad lada a de gastos gastos de instal instalaci ación ón es de naturaleza acreedora y aparece en el balance general disminuyendo el saldo de la cuenta de gastos de instalación.
3. Contra Contrapar partida tida 3.1Balanza de comprobación ajustada
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E. Depreciac Depreciación ión y revalu revaluació ación n del activo activo fijo F. Amortiza Amortización ción y consumo consumo del activo activo diferid diferido o G. Acumulac Acumulación ión del activo activo y pasivo pendient pendiente e de registrar Estos y algunos otros motivos de la misma índole son la causa de que los saldos de la balanza de comprobación no concuerden, al terminar el ejercicio, con la realidad. ASIENTOS DE AJUSTE
Teniendo en cuenta la explicación anterior, se requiere que antes de proceder a la formulación o elaboración de los estados financieros es preciso hacer los asientos de ajuste necesarios para que el saldo de cada una de las cuentas, al terminar el ejercicio, coincida con la realidad, o por lo menos sea lo más apegado a ella. BALANZA DE SALDOS AJUSTADOS
Una vez efectuados los asientos de ajuste necesarios, así como los pases de los mismos mismos a las cuentas cuentas correspondien correspondientes tes del mayor, mayor, es necesario obtener obtener de éste una relación de cuentas con los saldos ya ajustados, la cual se denomina balanza de saldos ajustados.
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8. Deprec Depreciac iación ión de edific edificios ios 5%; el departa departamen mento to de ventas ventas ocupa ocupa 750 metros cuadrados y el de administración, 250 metros cuadrados 9. De Depr prec ecia iaci ción ón de mobi mobili liar ario io y equi equipo po 10%; 10%; del del valo valorr que que resu result lte, e, aplíquese el 70% a gastos de venta y el resto a administración. 10.Depreciación de equipo de reparto 15% 11.Amortización de gastos de instalación 5%; del valor que resulte, aplique 100% a gastos de venta, pues las instalaciones y adaptaciones fueron hechas para condicionar una bodega que se rentó. 12.Intereses pagados por anticipado transcurridos a la fecha del balance $ 50,000.00 13.Rentas pagadas por anticipado transcurridas a las fecha del balance $ 24,000.00, las cuales se deben cargar a gastos de venta, pues las rentas corresponden a una bodega. 14.Inventari 14.Inventario o final final de papelería papelería y útiles útiles de departam departamento ento de ventas ventas $ 75,0000.00, y del de administración $125,000.00. $125,000.00. 15.Inventario final de propaganda $ 150,000.00 16.In 16.Inte tere rese sess por por cobr cobrar ar sobr sobre e docu docume ment ntos os a favo favorr de la empr empres esa a procedentes de la venta de mercancías $120,000.00, los cuales causan IVA. 17.Gastos de operación pendientes de pago a la fecha del balance general.
C
t
G
t
d
Gastos de
IVA
Total
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ASIENTOS DE AJUSTE
Para hacer los asientos de ajuste es preciso verificar que el saldo de cada una de las cuentas de la balanza de comprobación coincida con la realidad; las diferencias detectadas son las que se deben contabilizar contabilizar por medio de asientos de ajuste. En nuestro caso, los asientos de ajuste que se deben procesar, tomando como base los saldos de la balanza de comprobación y los datos que aparecen después de ella, son los siguientes: Por faltante a la cajera: 1 3
Deudores
$ 800.00
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Para determinar las compras totales:
3 a
2 2
Compras………………………………………………. .
2 4
Gastos Gast os …………………………….
de
com compra… ra…..
$ 500,000.0 0
$ 500,000.0 0
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3 d
3 2 2
Inve Invent ntar ario io de ……………….
merc mercan ancí cías as.. ..…… ………… ………. …... $ 8’900,000.0 $ 0 Compras………………………………… 8’900,000.0 ………... 0
Para determinar la utilidad o la pérdida bruta o en ventas:
3 e
1 8
Ventas………………………..………….. ……………….
$ 11’900,000
$
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6 2 9 3 2
Gastos Gastos y producto productoss financier financieros.… os.……….. …….. $ 1,600.00 ………………. Provisión Provisión para créditos créditos incobrables…………...
Por el aumento del valor estimado a los terrenos:
7 6 Terrenos………………………………..
$
$ 1,600.00
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9 2 7
Gastos de ………………....
venta……………………….. $ 140,000.00
2 8
Gastos Gastos de administ administració ración……… n…………..… …..…….. ….. …………….. 00
3 5
Depreciación acumulada de mob. y equipo….
Por la depreciación de equipo de reparto:
60,000.
$ 200,000.00
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1 3
2 7
Gastos de ………………......
venta……………………….. $ 24,000.00
$
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1 9
financieros….……….... IVA por pagar………….………….. ………..
18,000. 00
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8,000.00 42,00
3,450.00 3,196,550
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10,000,000. S) 00
2,000,000 S) .00
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The world's largest digital library
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The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
The world's largest digital library
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.