eeff caso practico

8/17/2019 Eeff Caso Practico

1/53

CONTABILIDAD Y ESTRUCTURA DE LOS ESTADOS FINANCIEROS

MARCY ELIZABETH MIRANDA VELÁSQUEZ 201030006

DAVID HERMELINDO BAUTISTA FUENTE

MILTON OSBELÍ FUENTES FUENTES 201030632

MIGUEL ANGUE AGUILAR MALDONADO 200830414

AROL EUNICE VELASQUEZ GONZALEZ 200!306"6

#RESENTADO A$ MAESTROS Y LICENCIADOS DE E%#%S%

UNIVERSIDAD DE SAN CARLOS DE GUATEMALA

DIVISION DE CIENCIAS ECONOMICAS

CONTADURIA #&BLICA Y AUDITORIA

E'ERCICIO #ROFESIONAL SU#ERVISADO

GUATEMALA

2016


2/53

Tabla de Contenido

I()*+,-../(%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%

O)/5+%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%6

G(*7%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%6

E9.:;/.+%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%6

C+()7//,7,%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%"

C+()7//,7, .+


3/53

D5(7,+%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%14

#*.//,+%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%14

O9*7./+( > V7+* C+()7%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%1

C-()7 R-7*/7,+*7%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%1

A-) C+()7%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%1

N+


4/53

R57(./7%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%28

F/7//,7,%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%28

C+


5/53

Introducción

L7 .+()7//,7, , -7

- 7 )*75= , )7 (*7 /(;+*


6/53

Objetivos

General

E +)/5+ (*7 , 7 .+()7//,7, 9*+9+*./+(7* /(;+*

/)


7/53

Contabilidad

E -( /) */)*+ , + 7)+ /(*+ > ,


8/53

Contabilidad como Técnica

L7 .+()7//,7, -(7 )=.(/.7 - -)//7 97*7 9*+,-./* /) )*-.)-*7


9/53

Características de la Contabilidad

R(,/./( , /(;+*


10/53

Inform$tica S (.7*7 , ,/+ /


11/53

Activo Corriente

S+( -.9)/ , .+(5*)/* ( ,/(*+ + ( ;.)/5+ ( -( 9*/+,+ /(;*/+* 7 -( 7+

JG*(./ 2016K%

U( 7.)/5+ , .7/;/.7* .+


12/53

E 7 97*) , 97/5+ - .+()/( 7 +/7./+( 7 .+*)+ 97+ , 7


13/53

In&resos

S+( + /(.*


14/53

L7 .-7./( 97)*/


15/53

(ercibido

E)


16/53

Ajustes Contables

L+ 7-) .+()7 +( -(7 )*7(7../( - +9*7./( .+()7 .+(+./,+ )7


17/53

U(7 (+


18/53

Importancia de la Apertura Contable

E /


19/53

-ibros Contables

S+( 7-+ ( + - ;.)7( + */)*+ + 7/()+ .+()7 9+* 7 ,/)/()7

+9*7./+( *7/7,7 9+* 7


20/53

, 9*+.,* 7 .**7* 7 .-()7 , *-)7,+ 97*7 ,)* 7

9=*,/,7 .-7(,+ + .+)+ > 7)+ -9*7( + /(*+% A() , 9*+.,* 7 .7(.7* 7 .-()7

, *-)7,+ , 9*+.,* 7 *7/7* + 7-) > .+(.//7./+( , .7+% E()* + 7-)


21/53

> )(7( -( .7*+ .+(.9)+ , 7 ,/;*(./7 - /) ()* 7 .-()7 , 9=*,/,7 >

7(7(./7 > 7 , 77(. (*7%JS7-*+ 2010K

/orma y Contenido de la .oja de Trabajo

#7*7 - -+ ;*.-() 9+,*:7


22/53

,ase -e&al

E .+/+ , C+()7,+* #/.+ > A-,/)+* , G-7)


23/53

L+ .+()*/->() .7/;/.7,+ 9+* 7 > .+() 9./7 ,( 9*()7* 7 7 A,


24/53

E /) 7)+ (

() +/7,+ 7 57* .+()7//,7, ,

7.-*,+ .+( C,/+ , C+ )(* 7 ,/9+/./( , 7 A, )7,+ , .+)+ , 9*+,-../( ) )/


25/53

#*()7* -(7 *5//( 9*/,/.7 + /(;+*


26/53

E)7 /(;+*-,7*7 7 +

--7*/+ 7 9*,./* + ;-+ , ;.)/5+ ;-)-*+ > ( 97*)/.-7* 7 ,/)*/-./( )

*7,+ , .*)/,-


27/53

L7 +7/7./( , 7 .+(+ 7*-97./( , + (+./+ , 57+*%

E)@(,7* .+()7 77,+ ( 9*/(./9/+%

N./,7, , -(/;/.7* /(7 .*/)*/+ ( 7 9*()7./( , )7,+ ;/(7(./*+% A.)/5+ > 97/5+ )@( -)+ 7 9*-7 , *7+(7//,7, 7 57+* 7.)-7 >

*.-9*7./( , )/


28/53

#7*7 7 S-9*/()(,(./7 , A,


29/53

I()*(7./+(7 , I(;+* 9*()7./( , +

E)7,+ F/(7(./*+%

Características Cualitativas de los Estados /inancieros

S( + 9@**7;+ , 24 7 46 ,


30/53

Reconocimiento de los Elementos de los Estados /inancieros

S ,(+


31/53

,.*


32/53

Costo Corriente L+ 7.)/5+ 57( .+()7


33/53

E (/5 , 9*.//( -)//7,+ ( 7 9*()7./( , ./;*7% JIASB 2014K

Componentes de los Estados /inancieros

U( -+ .+


34/53

E 97)*/


35/53

E)7,+ , C7


36/53

()/,7, 7: .+


37/53

, +9*7./( 97*7 ,)* ,/9+/./( , 7.)/5+ 7 7*+ 97+ 7:

.+


38/53

L7 ()/,7, ,( /(;+* F/(7(./7 7 )*75= , ./*)+

9*+.,/


39/53

R57 7 /(;+*


40/53


41/53


42/53


43/53


44/53


45/53


46/53


47/53


48/53

)OTA% A -O% E%TA!O% /I)A)CIERO%

!e la entidad denominada >A-#ACE) E- (RECIO ,A?O: %'A'@

!ivul&aciones A -os Estados /inancieros

)OTA )o' 4' Operaciones

L7 ()/,7, ,(+


49/53

#7*7 7 .7/;/.7./( , + A.)/5+ > #7/5+ ( 77(. (*7 - )*-.)-*7 *@ ,

7.-*,+ 7 7 (7)-*77 , 7


50/53

L7 .-()7 9+* .+*7* /()*7( , 7 /-/()


51/53

Conclusiones

L7 .+()7//,7, , -


52/53

L+ )7,+ ;/(7(./*+ @/.+ - -)//7( ( )+,7 /()/)-./( +($ E B77(. G(*7 E

E)7,+ , R-)7,+ E E)7,+ , C7


53/53

R-/ O*7(7 A% E% J2013K% Practi&uemos Contabilidad 'eneral( de Sociedades y de Costos.

G-7)

eeff caso practico

Documents