Contabilidad Bancaria

CONTABILIDAD BANCARIA UNIBANCA PROF. ECON. LUIS ARAMBURU ALVARO CUSCO - 2012

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CONTABILIDAD BANCARIA •

CONTABILIDAD CONTABILIDAD GENERAL

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DEFINICIÓN

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La palabra contabilidad se deriva del verbo latino “Computare” que significa contar o computar. La Contabilidad tiene dos significados: Aritmético y literario, la primera se refiere a hacer cuentas y la segunda a hacer cuentos, por lo tanto la Contabilidad cuenta los valores y cuenta la historia de las empresas. La Contabilidad como ciencia que es tiene como finalidad informar

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CONTABILIDAD BANCARIA •

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La Contabilidad a través del tiempo ha ido refinando sus normas y principios, de igual forma su conceptualización ha sufrido modificaciones diversas, conforme a los acontecimientos modernos de la globalización económica de estos últimos tiempos. El concepto de Contabilidad se desarrolló desde 2 puntos de vista, técnico y científico. Según el Instituto Latinoamericano de Contaduría técnicamente técnicamente dice que:

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CONTABILIDAD BANCARIA •

Pero la Contabilidad no sólo registra e informa sino que sirve de gestión y perspectiva económica, lo que ha dado lugar a la siguiente conceptualización científica.

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Contabilidad: “Es la ciencia que a través del análisis e interpretación de los registros contables nos permite conocer la verdadera situación económica y financiera de la empresa

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CONTABILIDAD BANCARIA •

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La Contabilidad al coordinar y disponer en registros contables las operaciones efectuadas efectuadas por una empresa tiene como fin: Saber la situación económica, ¿Cómo está? Saber el resultado obtenido por la entidad económica, ¿Cuánto obtuvo?

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Saber las causas del resultado, ¿Por qué se obtuvo?

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Como se puede observar, el objeto final de todo sistema contable

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CONTABILIDAD BANCARIA •

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La Contabilidad representa un testimonio continuo de la vida mercantil de todo negocio, haciendo uso de los registros contables, se analiza e interpreta interpreta el presente y se proyecta el futuro. La Contabilidad no se considera una disciplina aislada, muy por el contrario, está en constante movimiento y en relación con otras materias se alimenta de los diferentes cambios que requiere el mundo de los negocios como son la globalización y la competitividad. Al ingresar a un mundo de constante flujo de

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CONTABILIDAD BANCARIA •

IMPORTANCIA IMPORTANCIA Y OBJETIVOS La Contabilidad moderna está lejos de ser un simple registro de lo

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CONTABILIDAD BANCARIA •

La Contabilidad es importante para:

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La Empresa: Porque es el medio que permite conocer el desenvolvimiento del negocio y el resultado que este obtiene al término de cada ejercicio económico.

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Los Inversionistas: Porque por medio de la contabilidad pueden saber si les conviene o no continuar invirtiendo.

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CONTABILIDAD BANCARIA •

La ciencia contable también es una herramienta de la planeación económica en todos los niveles, por ello abarca una serie de objetivos como: La contabilidad representa representa la historia de la empresa expresada en

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CONTABILIDAD BANCARIA •

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En base a la contabilidad se puede conocer la eficacia o deficiencia de la administración y su función económico social que qu e lleva a cabo. El proceso contable cumple un papel ejecutivo en el sentido de propiciar las recomendaciones para corregir las diferencias que se vayan

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CONTABILIDAD BANCARIA •

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LA CONTABILIDAD COMO SISTEMA Dentro del macro-sistema “empresa” existe una variedad de Subsistemas de Información Administrativa, Administrativa, entre los cuales

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