Cuadernillo Contabilidad I

 

CBIZHLGNGJHJ G Auàh jd trhlheb tr hlheb

 Hnn u ` i b 5 RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR  H Arhjb Arhj b 5RRRRRRRR 5RRRRRRRRRRR RRRRRR RRRRRR RRRRRR RRRRAru RArup p b 5RRRRRRRR 5RRRRRRRRR R

 

 HIZDCDJDIZDS JD NH N H CBIZH CBIZHLGN LGNGJHJ GJHJ Chjh uih jd nhs hctgvgjhjds qud sd jdshrrbnnhi di uih sbcgdjhj cbisth jd uih pnhidhcgói, dedcucgói y cbitrbn, dnd`ditbs qud sd dicuditrhi gi`drsbs di su jdshrrbnnb. Cuhijb dsths hctgvgjhjds tgdidi uih rdpdrcusgói `bidthrgh, su cbitrbn ds `ès g`pbrthitd, yh qud pbr `djgb jd çstd pbjd`bs cbibcdr nh hpngchcgói jd nbs rdcursbs, hsà cb`b th`lgçi, sg sd utgngzó jd hcudrjb h nb pnhidhjb b dsthlndcgjb jdsjd ui gigcgb. Jdsjd qud dn kb`lrd dxgstd ihcgdrbi nhs hctgvgjhjds di cbieuitb y huiqud hnauihs ib drhi jd chrèctdr `bidthrgb h trhvçs jdn tgd`pb nb mudrbi, pbr nb thitb nh cbithlgngjhj ihcgó cbi dn kb`lrd y cbi nh idcdsgjhj jd cbitrbnhr sus rdcursbs. Di nh hctuhngjhj sd tgdid gimbr`hcgói sblrd hitgauhs cgvgngzhcgbids cb`b sbi5 @dsbpbth`gh, Dagptb, Ardcgh, \b`h qud yh pbsdàhi ui sgstd`h cbithlnd hjdcuhjb h su çpbch y h sus idcdsgjhjds. H cbitgiuhcgói vh`bs h dxpngchr hnauibs jd nbs sgstd`hs cbithlnds ushjbs di nh hitgaþdjhj5 @DSB_BZH@GH Sd utgngzó nh ZHLNGNNH JD LH\\B, jbijd nbs rdagstrbs sd rdhngzhlhi cuhijb dsthlh mrdsch pbr `djgb jd ui puizói. _hrh nhs ndyds jd cb`drcgb sd utgngzhlh dn cójgab kh`urhllg. \B@H Nh cbithlgngjhj sd nndvhlh h chlb `djghitd dn usb jd jbs nglrbs nnh`hjbs5 HJ]D\SGH W CBJD[. Hjvdrsgh sd utgngzhlh cb`b nglrb jd cheh y Cbjdx sd utgngzhlh cb`b nglrb jd cudiths cbrrgditds. DJHJ @DJGH Di nh Djhj @djgh, nh hctgvgjhj cbithlnd dsthlh di `hibs jd nbs `bihstdrgbs qud utgngzhlhi nbs nglrbs HJ]D\SGH W CBJD[. SGANB [] Di dstd sganb sd gigcgó nh _hrtgjh Jblnd, lhsd jd nh cbithlgngjhj hctuhn pbr5 LDIDZZB CBZ\TANW \HIADB, qud dscrglgó nh blrh5 JDNNH @D\CHZT\H DZ JDN @D\CHIZD _D\MDZZB, _D\MDZZ B, pulngchjh di 8413, di jbijd sd `dicgbih dn usb jd trds nglrbs5 CTHJD\IB @HWB\, @HWB\, AGB\IHND (JGH\GB), @D@B\GHND (LB\\HJB\).

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M\HW NTCH _HCGBNG _hcgbng, dimbch su blrh h nh cbithlgngjhj, hpngchijb nh phrtgjh jblnd di su blrh nnh`hjh5 ST@@H JD H\GZ@ÇZGCH, ADB@DZ\ÀH _\B_B\ZGBIG DZ _\B_B\ZGBIHNGZH, pulngchjh di 8:74, jbijd sd dspdcgmgch dn usb jd nbs nglrbs5 NGL\B JGH\GB NGL\B @HWB\ NGL\B GI]DIZH\GBS W LB\\HJB\ _br dn çxgtb jd su blrh sd nd cbisgjdró cb`b dn givditbr jd nh phrtgjh jblnd. Cbi nh dxphisgói jdn cb`drcgb di Durbph, dsth blrh mud jd arhi g`pbrthicgh phrh dn cbitrbn cbithlnd jd nhs d`prdshs. JGH\GB @HWB\ ÕIGCB H phrtgr jd 8174 suradi nbs jghrgbs thlunhrds b cbnu`ihrds, cbi nh uigói jdn jghrgb y dn @hybr, qud rdhngzó DJ@BI NDA\HIAD, di nh pulngchcgói jd su blrh nnh`hjh Z\HZHJB JD ZDIDJT\GH JD NGL\BS. Di nh hctuhngjhj nh cbithlgngjhj sd rgad lheb nbs _\GICG_GBS JD CBIZHLGNJGHJ, qud tgdidi pbr bledtb pdrmdccgbihr y rdaunhr nh hctgvgjhj cbithlnd. cb ithlnd.

 HCZG]GJHJ  HCZG]GJH J Dnhlbrh uih nàidh jd tgd`pb di jbijd gijgquds pbr chjh cgvgngzhcgói b pdràbjb nbs hvhicds qud sd bltuvgdrbi di rdnhcgói h nh cbithlgngjhj (ded`pnb5 nglrbs, gistru`ditbs, `çtbjbs, `bidjhs, rdanh`ditbs, pdrsbiheds, tçr`gibs cbithlnds, dtc), givdstgah di gitdridt b di hnaõi nglrb.

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8. CBICD_ZB JD CBIZH CBIZHL L GNGJH GN GJHJ J _hrh hnauibs hutbrds nh cbithlgngjhj ds uih cgdicgh, phrh btrbs uih tçcigch b uih jgscgpngih. _hrh qud pudjhs hihngzhr nbs jgmdrditds cbicdptbs jd cbithlgngjhj h cbitgiuhcgói sd td prdsdithi hnauihs jdmgigcgbids5 CBIZHLGNGJHJ LÈSGCH. Hutbr5 C._. EBHXTÀI @B\DIB MD\IÈIJDU „Ds uih tçcigch qud prbjucd sgstd`ètgch y dstructurhn`ditd g imbr`hcgói cuhitgthtgvh

dxprdshjh di uigjhjds `bidthrghs sblrd nbs dvditbs dcbió`gcbs gjditgmgchlnds y cuhitgmgchlnds qud rdhngzh uih ditgjhj h trhvçs jd ui prbcdsb jd chpthcgói jd nhs bpdrhcgbids qud crbibnóagch`ditd `gjh, cnhsgmgqud rdagstrd y rdsu`h cbi cnhrgjhj‐.   CBIZHLGNGJHJ _\G@D\ CT\SB. Hutbr. C._. DNÀHS NH\H MNB\DS. „Cgdicgh qud disdøh nhs ibr`hs y prbcdjg`gditbs phrh brjdihr, hihngzhr y rdagstrhr nhs

bpdrhcgbids prhctgchjhs pbr uigjhjds dcbió`gchs gijgvgjuhnds b cbistgtugjhs lheb nh mbr`h jd sbcgdjhj cgvgn y `drchitgn‐.  _\GICG_GBS JD CBIZHLGNGJHJ Hutbr5 C._. HNDEHIJ\B _\GDZB „Nh cbithlgngjhj cbisgstd di rdagstrhr nhs trhishccgbids jd `hidrh

sgaigmgchtgvh y di tçr`gibs `bidthrgbs. DN _\BCDSB CBIZHLND. Hutbr5 C._. H\ZT\B DNGUBIJB NÓ_DU „Cbithjuràh _õlngch cb`b nh jgscgpngih prbmdsgbihn jd chrèctdr c hrèctdr cgditàmgcb qud muijh`dithjh

di uih tdbràh y h trhvçs jd ui bltgdid y cb`prudlh gimbr`hcgói mgihicgdrh sblrddspdcàmgch trhishccgbids cdndlrhjhs pbrprbcdsb ditgjhjds dcbió`gchs‐.   CBIZHLGNGJHJ _\G@D\ CT\SB. Hutbr5 C_. @H\CBS SHSZ\GHS M\DTJDILD\A „Nh cgdicgh qud dsthlndcd nhs ibr`hs y prbcdjg`gditbs phrh rdagstrhr cuhitgmgchr, hihngzhr

d gitdrprdthr nbs kdckbs dcbió`gcbs qud hmdcthi dn phtrg`bigb jd nbs cb`drcghitds gijgvgjuhnds b d`prdshs brahigzhjhs lheb uih sbcgdjhj `drchitgn.

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Jdspuçs jd qud khs hihngzhjb nbs jgmdrditds cbicdptbs dnhlbrh uib prbpgb, sgi bnvgjhr qud dn bledtgvb prgicgphn jd nh cbithlgngjhj ds5 \dvgshr nbs jbcu`ditbs prbjuctb jd nhs bpdrhcgbids qud rdhngzó nh d`prdsh. Cnhsgmgchr nbs cb`prblhitds jd nhs bpdrhcgbids. \dagstrhr di nbs nglrbs rdspdctgvbs. Dnhlbrhr nbs dsthjbs mgihicgdrbs (Dsthjb jd Sgtuhcgói Mgihicgdrh y Dsthjb jd \dsunthjbs).

 HCZG]GJHJ  HCZG]GJH J

Cbi nbs dnd`ditbs qud khlrès dicbitrhjb di chjh uib jd nbs cbicdptbs hitdrgbrds, dnhlbrh tu prbpgh jdmgigcgói.

MGIHNGJHJ MGI HNGJHJ JD N H CBIZHLGNGJHJ Nh mgihngjhj jd nh cbithlgngjhj ds nndvhr ui rdagstrb sgstd`ètgcb jd tbjhs nnhs hs bpdrhcgbids qud rdhngzh uih d`prdsh b ditgjhj, phrh dnhlbrhr nbs dsthjbs mgihicgdrbs. Nbs dsthjbs mgihicgdrbs cbitgdidi gimbr`hcgói õtgn phrh nh tb`h jd jdcgsgbids di dsths uigjhjds qud pudjdi sdr5   Jd hcudrjb cbi dn brgadi jd su chpgthn5

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D@_\DSHS _\G]HJHS B D@_\DSHS _ÕLNGCHS   Jd hcudrjb cbi nhs hctgvgjhjds qud jdshrrbnnhi5

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CB@D\CGHNDS B GIJTSZ\GHNDS   Jd hcudrjb h su mgihngjhj

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NTC\HZG]HS B IB NTC\HZG]HS   Jdsjd dn puitb jd vgsth ndahn5

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_D\SBIHS MÀSGCHS B _D\SBIHS @B\HNDS

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Zb`hijb di cudith nh cnhsgmgchcgói hitdrgbr pbjd`bs jdcgr qud uih d`prdsh cb`drcghn, pudjd dsthr mbr`hjh cbi chpgthn prgvhjb, cbi mgids nucrhtgvbs y lheb uih sbcgdjhj `drchitgn. _hrh dsth d`prdsh ds g`pbrthitd cbithr cbi Dsthjbs Mgihicgdrbs hctuhnds phrh jhr gimbr`hcgói h5 8. Hccgbigsths