Contabilidad Agricola Ejercicio 2
January 27, 2023 | Author: Anonymous | Category: N/A
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Adar`i`ih ^rç`ti`h 24 @hetgbicilgl Gfrê`hcg
MG@IAELG –AC MHJBRA AP QE ÇRBHC‚ Cg mg`iaelg gfrê`hcg –Ac mhjbra as ue çrbhc‚ iei`ig cgs hparg`iheas `he cg sifuiaeta ieohrjg`iðe4
>7/>2/2>7= \gbcg 7< Gsiaeth Iei`igc
Ehtg. _ _gchras gchras pgrg gsiaeth iei`igc lac adar`i`ih prç`ti`h 2. Acgbhrg`iðe Acgbhrg`iðe prhpig.
>1/>2/2>7= Pa `hjprg sijiccgs pgrg cg siajbrg phr ue vgchr la 2>> >>> g `rélith qua sa iefrasg g chs ievaetgrihs. 77/>2/2>7= Pa rafistrg cg eðjieg la cg quie`aeg g `he chs sifuiaetas.
11
\gbcg 71 Eðjieg
Ehtg. _gch _gchras ras g pgfgr ae eðjieg quie` quie`aegcjaeta. aegcjaeta. Acgbhrg`iðe prhpig.
70/>2/2>7= Pa aevêg cg sajiccg g chs tarraehs lhela she sajbrglhs pgrg su lasgrrhcch phr ue vgchr la $ 7?7 ?>>,>>. 7?/>2/2>7= Pa rafistrg chs sifuiaetas lgths ae cg prapgrg`iðe la gbhehs ae chs tarraehs gfrê`hcgs.
\gbcg 7? la gbhehs ^rapgrg`iðe
Ehtg. _gchras _gchras gsifeglhs pgrg `hch`grchs `hjh fgsths la prapgrg`iðe la gbhehs. Acgbhrg`iðe prhpig.
7=/>2/2>7= Pa rafistrg cg lapra`ig`iðe la pra`ig`iðe la g`tivhs odhs phr ue thtgc t htgc la $67.2>>,>>. 2>/>2/2>7= Pa latarjieg latar jieg qua ac vgchr lac G`tivh Bihcðfi`h tiaea ue vgchr rgzhegbca phr ue vgchr la $7 12>.>>>,>>. 21/>2/2>7= G cg oa`mg sa mg ragcizglh cg `hsa`mg la prhlu`ths gfrê`hcgs `uyh vgchr astijglh la vaetg as. _gchr astijglh la cg vaetg 0 Fgsths la tarjieg`iðe 02.=>> Fgsths la vaetg 7?.=>> XXXXXXX 292.=>>
0>/>2/2>7= Pa vaela cg jistgl la chs prhlu`ths gfrê`hcgs g chs `ciaetas la cg rafiðe phr ue vgchr la $9?>.>>>, >> 1?
MG@IAELG –AC MHJBRA AP QE ÇRBHC‚ AP\GLH LA PI\QG@IÐE IEI@IGC GC >7 LA OABRARH LAC 2>7=
Oifurg 22. Astglh la situg`iðe iei`igc, Mg`iaelg –Ac mhjbra as ue çrbhc‚ adar`i`ih 2. Acgbhrg`iðe prhpig.
16
MG@IAELG –AC MHJBRA AP QE ÇRBHC‚ 2>7=
CIBRH LIGRIH
OA@MG
LA\GCCA
>7/>2/2>7=
^çf. 7 ^GR@IGC
LABA
MGBAR
-7Aoa`tivh y aquivgcaetas @gdg
72 >>>,>> 72 >>>,>>
@uaetgs phr `hbrgr
7=< >>>,>>
@ciaetas
7=< >>>,>>
Ievaetgrih
67 2>>,>>
Jgtarig prijg y prhlu`ths gfrê`hcgs
67 2>>,>>
^rhpialgl pcgetg y aquiph
>,>>
\arraeh
>,>>
G`tivhs bihcðfi`hs
7¼2>,>>
G`tivhs bihcðfi`hs la prhlu``iðe
@uaetgs phr pgfgr ^rhvaalhras
@gpitgc
@gpitgc sh`igc
7¼2>,>> 9? >>>,>>
9? >>>,>> 1¼1=>.>>>,>>
1¼1=>.>>,>>
^/r gsiaeth iei`igc >2/>2/2>7=
-2@hjprgs
2>> >>>, >>
Ievaetgrih la jgtarig prijg
2>> >>>,>>
@uaetgs phr pgfgr
^rhvaalhras
Ratae`iðe ae cg ouaeta ir
79= >>>, >> 79= >>>, >>
Ijpuasth g cg Raetg phr pgfgr 7%
2 >>>, >> 2 >>>, >>
^/r `hjprg sajiccg g `rélith 71/>2/2>7=
-0Fgsth parshegc
72?.>
Fgsth suaclh y sgcgrih
77?.>>>, >>
Fgsth baeao`ih sh`igcas
7>.>
IAPP phr pgfgr
Baeao`ihs sh`igcas prh pgfgr
Pgcgrihs phr pgfgr
Puaclhs phr pgfgr
21.72>, >> 21.72>, >> 7>7.02>, >> 7>7.02>, >>
^/r ehjieg 1=
7?/>2/2>7=
-
G`tivhs bihcðfi`hs ae prhlu``iðe `iðe
72?,>
^rhlu``iðe la g`tivhs iejhvicizg-
G`tivhs bihcðfi`hs la hrifae vafatgc ^/r \rgsoarae`ig la sajiccgs
72? > 72? >
^GPGE
? 72=. 72=.== ==>, >,>> >> ? 72=. 72=.== ==>, >,>> >>
Oifurg 20, cibrh ligrih prijarg pçfieg, Mg`iaelg –Ac mhjbra as ue çrbhc‚ adar`i`ih 2. Acgbhrg`iðe prhpig.
MG@IAELG –AC MHJBRA AP QE ÇRBHC‚ 2>7=
CIBRH LIGRIH
OA@MG
LA\GCCA
^çf. 2 ^GR@IGC
LABA
MGBAR
_IAEAE
? 72=. 72=.== ==>, >,>> >> ? 72=. 72=.== ==>, >,>> >>
-1G`tivhs bihcðfi`hs
7?7.?>>,>>
G`tivhs bihcðfi`hs ae prhlu``iðe
7?7.?>>,>>
^rhlu``iðe la g`tivhs iejhvicizg
G`tivhs bihcðfi`hs la hrifae vafatgc
7?7.?>>,>> 7?7.?>>,>>
^/r vgchr la cg eðjieg gc g`tivh bihcðfi`h 76/>2/2>7=
-?Parvi`ihs bçsi`hs
12.>, >>
Gfug rafglêh
2>, >>
Aca`tri`ilgl
72.>>>, >>
Htrhs sarvi`ihs
71.?>>, >>
Aoa`tivh y aquivgcaetas
@gdg
12.>, >> 12 >, >>
^/r cg `ge`acg`iðe la sarvi`ih bçsi`h 76/>2/2>7=
-6G`tivhs bicðfi`hs
12.>>, >>
G`tivhs bihcðfi`hs ae prhlu``iðe
12 >, >>
^rhlu``iðe la g`tivhs sie jgs
G`tivhs bihcðfi`hs la hrifae vafatgc
12.>, >>
^/r vgchr la pgfh la sarvi`ihs bçsi`hs 7=/>2/2>7=
-=19
12 >, >>
Fgsth lapra`ig`iðe
67.2>>, >>
Fgsth lapra`ig`iðe ^.^. y A.
67.2>>, >>
Lapra`ig`iðe g`ujucglh
Lapra`ig`i Lapra `ig`iðe ðe g`uju g`ujucglh cglh ^.^ .^.. y A.
67.2>>, >> 67.2>>, >>
^/r Lapra`ig`iðe ^.^. y A. 79/>2/2>7=
-9^arlilg la `gtivhs bihcðfi`hs
?1.2, >>
^arlilg la g`tivhs bihcðfi`hs
?1.2, >>
G`tivhs bihcðfi`hs
G`tivhs bihcðfi`hs ae prhlu``iðe
?1.2, >> ?1.2, >>
^/r ^arlilg la g`tivhs bihcðfi`hs 2>/>2/2>7=
-7>Ievaetgrih prhlu`ths gfrhpa`ugrihs tarjieg Ievaetgrih prhlu`th gfrhpa`ugrihs tarjieglhs
292.=>>,>> 292.=>>,>>
Fgege`ig phr jali`iðe ^rhl.Gfrh.\arj Fgege`ig phr jali`iðe ^rhl.Gfrh.\arj ^/r `hsa`mg tarjieglg
292.=>>,>> 292.=>>,>>
^GPGE
? =71. =71.9> 9>>, >,>> >> ? =71. =71.9> 9>>, >,>> >>
Oifurg 27=
CIBRH LIGRIH
OA@MG
LA\GCCA
^çf. 0 ^GR@IGC
LABA
MGBAR
_IAEAE
27/>2/2>7=
? =71 =71.9 .9>> >>,> ,>> > ? =71 =71.9 .9>> >>,> ,>> >
-77Aoa`tivhs y aquivgcaetas gc aoa`tivh
9?>. >>>,>>
@gdg faeargc
9?>. >>>,>>
_aetgs la prhlu`ths gfrê`hcgs
_aetg prhlu`ths gfrhpa`ugrih tarjieglh
9?>. >>>,>> 9?>. >>>,>>
^/r jitgl la cg vaetg prhlu`ths gfrê`hcgs 27/>2/2>7=
-72@hsth la vaetg prhlu`ths gfrhpa`ugrihs @hsth la vaetg prhl. Gfrhpa`ugrih tarjieglhs
Ievaetgrih prhl, gfrhp tarjieglh
Ievaetgrih prhl tarjieglhs
76>.22>,>> 76>.22>,>> 76>.22>,>> 76>.22>,>>
?>
^/r `hsth la vaetg 20/>2/2>7=
-70_grig`iðe la axistae`ig
76>.22>,>>
Jgtarig prijg pgrg prhl. Gfrê`hcgs
76>.22>,>>
@hjprgs
Ievaetgrih h jgtarig prijg
76>.22>,>> 76>.22>,>>
^/r trgscglh la jgtarig prijg \H\GC
= 77? 77?.0 .0 ,> ,>> > = 77? 77?.0 .0 ,> ,>> >
Oifurg 21. Cibrh ligrih safuelg pçfieg, Mg`iaelg –Ac mhjbra as ue çrbhc‚ adar`i`ih 2. Acgbhrg`iðe prhpig.
MG@IAELG –AC MHJBRA AP QE ÇRBHC‚ JGYHRITG@IÐE GC 2= LA OABRARH OABRARH LAC2>7=
?7
?2
Oifurg 2?. Jgyhrizg`iðe, Mg`iaelg –Ac mhjbra as ue çrbhc‚ adar`i`ih 2. Acgbhrg`iðe prhpig.
?0
MG@IAELG –AC MHJBRA AP QE ÇRBHC‚ BGCGE@A LA @HJ^RHBG@IÐE GC 2= LA OABRARH OABRARH LAC 2>7= E¾
LA\GCCA
PQJGP LABA
7
Aoa`tivhs y aquivgcaetas
2
@uaetgs phr `hbrgr
0
Ievaetgrih
<
PGCLHP
MGBAR
962 >>>,>>
12 >, >>
LAQLHR
979 ?>>, >>
7=< >>>, >>
7=< >>>, >>
67 2>>, >>
67 2>>, >>
^rhpialgl pcgetg y aquiph
9¼7?< >>>, >>
>>, >>
1
G`tivhs bihcðfi`hs
7¼1=1 2, >>
?
@uaetgs phr pgfgr
6
@gpitgc
=
@hjprgs
9 7>
Ratae`iðe IR Fgsth lac parshegc
77
IAPP phr pgfgr
72
2>> >>>, >>
?1 2, >>
G@RAALHR
7¼12> >>>, >>
29< >>>, >>
29< >>>, >>
1¼1=> >>>, >>
1¼1=> >>>, >>
7?7 ?>>, >>
0= >, >>
2 >>>,>> 72?.>
2 >>>, >> 72? >
21 72>, >>
21 72>, >>
Pgcgrihs phr pgfgr
7>7 02>, >>
7>7 02>, >>
70
^rhl ^r hlu` u``i `iðe ðe la la g`ti g`tivh vhss Iejh Iejhvi vici cizg zglh lhss
0.>
0 >
7<
Parvi`ih bç bçsi`h
12.>, >>
12 >>, >>
71
Fgs gstth la lapr pra` a`iig`i `iðe ðe
67 2>>, >>
67 2>>, >>
7?
Lapr La pra` a`ig ig`i `iðe ðe g` g`uj ujuc ucgl glh h
76
^arl ^a rlil ilgg la g` g`ti tivh vhss bi bihc hcðf ðfi` i`hs hs
7=
Ieva Ie vaet etgr grih ih la pr prhl hl.. gfr gfrhp hpa` a`ug ugri rihs hs
79 2>
Fge gegge` e`iig ph phr jal jaliig`i `iðe ðe _ae aetg tg la pr prhl hlu` u`th thss gf gfrê rê`h `hcg cgss
27
@hsth la vaetg
76> 22>, >>
76> 22>, >>
22
_gr grig ig`i `iðe ðe la ax axis isttae ae`i `igg
7?7 ?>>, >>
7?7 ?>>,>>
67.2>>, >>
PQJGE
?1.2, >> 292.=>>, >>
67 2>>, >> ?1.2, >>
76> 22>, >>
722.1=>, >>
292 =>>,>> 9?> >>>, >>
=¼77? 0< 0
=¼77? 0, >> >>
292 =>>, >> =?> >>>, >>
6¼??? 9= 9=>, >> 6¼??? == ==>, >>
Oifurg 26. Bgcge`a la `hjprhbg`iðe, Mg`iaelg –Ac mhjbra as ue çrbhc‚ adar`i`ih 2. Acgbhrg`iðe prhpig.
?<
MG@IAELG –AC MHJBRA AP QE ÇRBHC‚ MHDG LA \RGBGDH GC 2= LA OABRARH OABRARH LAC 2>7=
Oifurg 2=. Mhdg la trgbgdh, Mg`iaelg –Ac mhjbra as ue çrbhc‚ adar`i`ih 2. Acgbhrg`iðe prhpig.
?1
MG@IAELG –AC MHJBRA AP QE ÇRBHC‚ AP\GLH AP\ GLH LA L A RAPQC\ RAP QC\GLHP GLHP GC 2= LA OABRARH OABRARH LAC2>7=
_AE\GP _AE\ GP (+) Fgege`ig phr jali`iðe (+) ^rhlu``iðe g`tivhs iejhvicizglhs (:) Ax`alaeta bruth la axpchtg`iðe
9?>.>>>,>> 292.=>>,>> 0.> 7¼190 2,>>
FGP\HP @hsth la vaetg Fgsths prhlu``iðe Fgsth la sarvi`ihs
7.22>,>> 72?.> 12.>,>>
Fgsths lapra`ig`iðe _ _grig`iðe grig`iðe la axistae`ig ^arlilg la g`tivhs bihcðfi`hs @hjprgs \htgc \ htgc fgsths (:) Qticilgl lac adar`i`ih
67.2>>,>> 7?7.?>>,>> ?0.2,>> 0=.>,>> ?=1.1>>,>> 9>6.6,>>
OIRJG FARAE\A
OIRJG @HE\ @HE\GLHR GLHR
??
MG@IAELG –AC MHJBRA AP QE ÇRBHC‚ AP\GLH LA PI\QG@IÐE OIEGE@IARG GC 2= LA OABRARH OABRARH LAC2>7=
Oifurg 29. Astglh la situg`iðe oege`iarg, Mg`iaelg –Ac mhjbra as ue çrbhc‚ adar`i`ih 2. Acgbhrg`iðe prhpig.
?6
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