CLASES DEL PLAN CONTABLE FINANCIERO Diapositivas.

 

FIAVBV KBI ]IAO FHO[AEIB J@OAOF@BUH

thkas ias fiasbs kbi piao fhotaeib para bot`kakbs j`oaof`bras, bstáo bst`puiakas  phr ia VEV y bo fhofhrkaof`a fho ias kbj`o`f`hobs y fr`tbr`hs fhotbo`khs bo ias O@@J»V y O@F»s.

 

FIAVBV KBI ]IAO FHO[ FHO[AEIB AEIB J@OAOF@BUH

FIAVB 17 AF[@ZH

Acrupa ias fubotas rbprbsbotat`vas kb jhokhs k`spho`eibs, ihs fràk`ths fhofbk`khs a fi`botbs y kbrbfnhs qub sb bspbrao sbao h pubkao sbr fhovbrt`khs bo bjbft`vh, ias `ovbrs`hobs bo vaihrbs y tätuihs, ihs e`bobs y kbrbfnhs kbst`oakhs a pbrdaobfbr bo ia bdprbsa y ihs casths pacakhs  phr akbiaotakh. akbiaotakh.

Bsta fhojhrdakh phr7 11 K@V]HO@EIB 15 JHOK JHOKHV HV @O[B @O[BUE UEAO AOFA FAU@ U@HV HV 16 @OZBUV@HOBV OBCHF@AEIBV P A ZBOF@D@BO[H ZBOF@D@BO [H 1 12;

FUÀK@[HV ]HU FHEUAU FRBO[AV 1:E@BOBV UBAI@WAEIBV, UBF@E@KHV BO ]ACH, AKGRK@FAKHV P AF[@ZHV OH FHUU@BO[BV DAO[BO@KHV ]AUA IA ZBO[A. 13 @OZBUV@HOBV @OZBUV@HOB V BO VREV@K@AU@AV, VREV@K@A U@AV, AVHF@AKAV AVHF@AKA V P ]AU[@F@] ]AU[@F@]AF@HOBV AF@HOBV BO OBCHF@HV FHOGRO[HV.

1> 10

@ODRBEIBV, DHE@I@AU@H P BQR@]H. H[UHV AF[@ZHV.

 

FIAVBV KBI ]IAO FHO[AEIB J@OAOF@BUH

FIAVB 57 ]AV@ZH

Acrupa ias fubotas qub rbprbsbotao hei`caf`hobs fhotraäkas phr ia bdprbsa phr hpbraf`hobs ohrdaibs kbi obchf`h kbr`vakas kb ia faptaf`öo kb rbfurshs kbi p÷ei`fh bo sus k`vbrsas dhkai`kakbs, dhkai`kakbs, akbukhs phr fràk` fràk`ths ths hetb hetbo`khs, o`khs, fu fubotas botas ph phrr pacar phr k`v k`vbrshs brshs fhofbpths y phr casths `ofurr`khs, asä fhdh ias hei`caf`hobs fho bi Bstakh, fho bi  pbrshoai y prhv`s`hobs prhv`s`hobs k`vbrsas.

Bsta fhojhrdaka phr7 51 HEI@CAF@HOBV FHO BI ]×EI@FH. 55 JHOKHV @O[BUEAOFAU@HV. @O[BUEAOFAU@HV. 56 KB]ÖV@[HV KB BD]UBVAV KBI V@V[BDA J@OAOF@BUH P HUCAO@VDHV J@OAOF@BUHV 5; AKBRKHV @O[BUOAF@HOAIBV. P HEI@CAF@HOBV HEI@CAF@HOB V J@OAOF@BUAV J@OAOF@BUA V A FHU[H ]IAWH. 52 FRBO[AV FRBO[AV ]HU ]ACAU. ]ACAU. 5: AKBRKHV P HEI@CAF@HOBV HEI@CAF@HOB V J@OAOF@BUAV J@OAOF@BUA V A IAUCH ]IAWH. 53 ]UHZ@V@HOBV. 5> ZAIHUBV, [Ä[RIHV [Ä[ RIHV P HEI@CAF@HOBV HEI@CAF@HOB V BO F@UFRIAF@ÖO. 50 H[UHV ]AV@ZHV.

 

FIAVBV KBI ]IAO FHO[AEIB J@OAOF@BUH

FIAVB 67 ]A[U@DHO@ H

• Ubprbsbota ia part`f`paf`öo kb ihs prhp`btar`hs bo bi aft`vh obth kb ia bdprbsa. Vu `dphrtb sb kbtbrd`oa phr ia k`jbrbof`a botrb bi aft`vh y bi pas`vh. • Fhdprbokb ia afuduiaf`öo kb ihs aphrtbs kb ihs aff`ho`stas, `ofiuybokh ias fap`tai`zaf`hobs kb ut`i`kakbs y bxfbkbotbs, rbprbsbotakh phr aff`hobs ohd`oat`vas kbe`kadbotb susfr`tas.

Bsta fhojhrdaka phr7 61 FA]@[ A]@[AI AI VHF VHF@A @AI. I. 65 66 6; 6: 6> 60

FA]@ FA]@[ [AI AK@F AK@F@H @HOA OAI. I. UBVBUZAV. FHD]HOBO FHD]HOBO[B [B ]A ]A[U@DHO@A [U@DHO@AI I P UBFIAV@J@ UBFIAV@J@FAF@ FAF@HOBV HOBV.. AGRV AGRV[B [BV V AI AI ]A ]A[U@D [U@DHO HO@H @H.. UBVR UBVRI I[AKHV AKHV AFR AFRDR DRIA IAKH KHV. V. UBVRI UBVRI[ [AKH OB[H OB[H KBI KBI BGBUF BGBUF@F@ @F@H. H.

 

FIAVBV KBI ]IAO FHO[AEIB J@OAOF@BUH

Acrupa ias fubotas qub rbprbsbotao ihs casths j`oaof`brhs, ihs casths phr sbrv`f`hs FIAVB ;7 CAV[HV

j`oaof`brhs, para kbsvaihr`zaf`öo, ias prhv`s`hobs paraia`ofherae`i`kak, ia kbprbf`af`öoias kbprhv`s`hobs e`bobs rbai`zaeibs, rbf`e`khs bo pach y akguk`fakhs, kbprbf`af`öo kb `odubeibs, dhe`i`ar`h y bqu`ph y adhrt`zaf`hobs, ihs casths kb akd`o`straf`öo y bi fhsth kb vbotas< ihs d`sdhs qub sb rbc`straráo a dbk`ka qub sb rbai`fbo u hfurrao,  prbsf`ok`bokh kb kb ia jbfna y jhrda kb pach pach..

Bsta fhojhrdaka phr7 ;1 CAV[HV J@OAOF@BUHV. ;5 CAV[HV ]HU VBUZ@F@HV J@OAOF@BUHV. ;6 ]UHZ@V@HOBV ]AUA KBVZAIHU@WAF@HO, ]UHZ@V@HOBV ]AUA @OFHEUAE@I@KAK P AF[@ZHV OH FHUU@BO[BV DAO[BO@KHV ]AUA IA ZBO[A. ;; KB]UBF@AF@ÖO, ADHU[@WAF@ÖO P KB[BU@HUH. ;2 CAV[HV KB AKD@O@V[UAF@ÖO. ;: FHV[H H[UHV KB CA[ CA[HV. HV. ;0 ZBO[AV.

 

FIAVBV KBI ]IAO FHO[AEIB J@OAOF@BUH

FIAVB 27 @OCUBVHV

Acrupa ias fubotas qub afuduiao ihs `ocrbshs kbvbocakhs bo bi pbrähkh, prhvbo`botbs kb ias hpbraf`hobs kb `otbrdbk`af`öo y aft`v`kakbs fhobxas qub ias bdprbsas bstáo authr`zakas a kbsarrhiiar phr iby.

Bsta fhojhrdaka phr7 21 @OCUBVHV J@OAOF@BUHV. 25 @OCUBVHV ]HU VBUZ@F@HV J@OAOF@BUHV. 2; 2: 23 20

26 KB[BU@HUH UBZBUV@ÖO BO KB@ODRBEIBV, ]ÀUK@KAV DHE@I@AU@H ]HU KB[BU@HUH P UBFR]BUAF@ÖO P BQR@]H, B @O[AOC@EIBV. KB UBZBUV@ÖO KB ]UHZ@V@HOBV. H[UHV @OCUBVHV. ZBO[AV. FAUCAV @D]R[AEIBV.

 

FIAVBV KBI ]IAO FHO[AEIB J@OAOF@BUH

Ubc`stra bi rbsuitakh prhkufth kb ihs `ocrbshs pbrf`e`khs y casths `ofurr`khs kuraotb bi FIAVB :7 FRBO[AV KB UBVRI[AKH

bgbrf`f`h, hr`c`oakhs phr hpbraf`hobs kb `otbrdbk`af`öo j`oaof`bra y phr aft`v`kakbs fhdpibdbotar`as kbsarrhiiakas phr ia bdprbsa, kb fhojhrd`kak fho ias ohrdas ibcaibs v`cbotbs.

Bsta fhojhrdaka phr7 ::UBVRI[AKH KBI BGBUF@F ::UBVRI[AKH BGBUF@F@H @H AO[BV KB @@D]RBV[H D]RBV[H A IA UBO[ UBO[A A. :>@D]RBV[H A IA UBO[ UBO [A. :0UBVRI[AKH OB[H KBI BGBUF@F@H.

 

FIAVBV KBI ]IAO FHO[AEIB J@OAOF@BUH

FIAVB 37 FHO[@OCBO[B V

Acrupa ias fubotas bo ias qub sb rbc`strao aqubiias hpbraf`hobs phr ias fuaibs ia bdprbsa na asud`kh r`bschs r`bschs frbk`t`f`hs, qub kb kbpbok`bokh pbok`bokh kb kb nbfnhs juturhs pubkao fho fhovbrt`rsb vbrt`rsb bo fràk`ths k`rbfths y cbobrarib hei`caf`hobs jrbotb a tbrfbrhs< asä fhdh, aqubiias hpbraf`hobs bo ias qub ia hei`caf`öo kb ia bdprbsa bstá fhok`f`hoaka a qub uo nbfnh sb prhkuzfa h oh, kbpbok`bokh kb ihskbjafthrbs `dprbv`s`eibs qub pubkao rbsuitar bo ia pàrk`ka kb uo aft`vh h bo ia afuduiaf`öo uo pas`vh.

Bsta fhojhrdaka phr7 31FHO[@OCBO[BV KBRKHUAV. 35FHO[@OCBO[BV AFUBBKHUAV.

 

FIAVBV KBI ]IAO FHO[AEIB J@OAOF@BUH

FIAVB > 7 FRBO[AV KB HUKBO

Acrupa a ias fubotas kb rbc`strh qub sho kbst`oakas para bi fhotrhi `otbroh kb ia bdprbsa, asä fhdh aqubiias prhp`as para ia fhotae`i`zaf`öo kb hpbraf`hobs fho tbrfbrhs, qub phr su oaturaibza oh `otbcrao bi aft`vh y pas`vh, oh `ojiuybo bo bi patr`dho`h kb ia bdprbsa, o` ajbftao a sus rbsuitakhs. A bstas fubota fubotas, s, tade`ào sb ibs kbohd`oa fubotas kb fhotrhi h dbdhraokh.

Bsta fhojhrdaka phr7 >1 FRBO FRBO[ [AV KB HUKB HUKBO O KBR KBRKHUAV KHUAV.. >5 FHO[UA FRBO[ FRBO[A A KB FRBO[ FRBO[AV AV KB HUKBO KBRKHUAV. >6 FHO[UA FRBO[ FRBO[A A KB FRB FRBO[ O[AV AV KB HUKBO AFUBBKHUAV. >; FRBO FRBO[ [AV KB HUK HUKBO BO AFUB AFUBBKHUA BKHUAV. V. >2 J@KB@ J@KB@FHD@V FHD@VHV HV P FHD@V@ FHD@V@HOBV HOBV KB FHOJ@AOWA KBRKHU KBRKHUAV. AV. >: J@KB@FHD@VHV P FHD@V@HOBV KB FHOJ@AOWA AFUBBKHUAV. >3 J@KB@FHD@VHV KBRKHU KBRKHUBV BV KHOKB VB AF[×A FHDH J@KB@FHD J@KB@FHD@[BO[B @[BO[B P J@KRF@AU@H V@DRI[ÁOBADBO[B - IBP 5>230.F >> J@KB@ J@KB@FHD@V FHD@VHV HV AFU AFUBBKHU BBKHUBV BV KHOKB VBO½ AF[×A FHDH HDH J@KB@FHD@[BO[B P J@KRF@AU@H V@DRI[ÁOBADBO[B - IBP O½ 5>230

 

BV[URF[RUA KB IAV FRBO[ FRBO[AV AV KBI ]IAO FHO[AEIB KB BO[@KAKBV J@OAOF@BUAV

FIAVB

7

UREUH

7

11 K@V]HO@EIB FAGA GA 7 11=1 FA

FRBO[A VRE-FRBO[A

1 AF[@ZH

7

11=1.=1 E@IIB[BV P DHOBKAV