Ejercicios de Contabilidad pc1

 

BOBX@G@GNP MB @NE]KHGIGMKM Getbdrketbs?

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Dugiigetk Xnmrgdubz, Akrik Enbigk _kpkek Ekvkrrn, Ektkiy Kibxkemrk

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Hustklketb @krpgn, Bergqub Kudustn

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Xklns Mb Ik @ruz Bmwge Cbigpb

Ck`uitkm mb Gedbegbrìk, Regvbrsgmkm ]b`eniðdg`k mbi Zbrÿ @netkhgigmkm Dbebrki Ged. ONPB DNE_KIN @KXFRKORI@K @FKSB_

8:8;

 

Bobr`g`gn Eº;? BIKHNXK@GNE BI BP]KMN MB PG]RK@GNE CGEKE@GBXK BLZXBPK CXN]GEPK

Bikhnrkr bi Bstkmn mb Pgtuk`gne Cgeke`gbrk mb ik blprbsk CXN]GEPK P.K. ki 0; mb Mg`gblhrb mbi 8:;7 bxprbskmn be snibs `ne iks `ubetks mbumnrks y k`rbbmnrks pkrk ik prbpkrk`gðe cgeki mb k k`ubrmn ki pike `netkhib blprbskrgki qub sb mbtkiike k `netgeuk`gðe?

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K` K`tg tgvn vns s ge getk tked edgh ghib ibs s P/ P/.. 8: 8:,4 ,438 38 Pn Pnhr hrbd bdgr grn nh hke ke`k `krg rgn nP P/. /.;, ;,33 33: : Gev Gevbrs brsgneb gnebs s cgeke`g cgeke`gbrks brks `nrrgbe `nrrgbetbs tbs P/. ;2, ;2,03: 03: Xb Xbsb sbrv rvks ks ib ibdk dkib ibs sP P/. /.=3 =3,; ,;03 03 Glp Glpubs ubstn tn k iik k rbe rbetk tk y p pkrt krtg`g g`gpk` pk`gne gnebs bs ` `nrrg nrrgbet betbs bs P P/.0 /.02,4 2,440 40 Nt Ntrks rks ` `ub ubet etks ks pn pnrr pkdkr pkdkr ` `nrr nrrgbe gbetb tbs s P/ P/.. 07, 07,46 46= = @ub @ubetks etks pnr pkdk pkdkrr `nlbr` `nlbr`gki gkibs bs ` `nrrg nrrgbet betbs bs P/. 2;, 2;,;0: ;0: @k @kpg pgtk tkii sn sn`g `gki ki P/ P/.= .=2= 2=,: ,::: :: Ge Gelub lubhi hibs bs,, lkq lkqug ugekr ekrgks gks y bqug bqugpns pns P P/. /. 7=, 7=,6: 6:: : Xb Xbsu suit itkmn kmns s en en rbki rbkigz gzkm kmns ns P/. P/. ; ;,4 ,4;0 ;0 Bcb Bcb`tg `tgvn vn y bqug bqugvki vkibetb betbs sm mb bb bcb` cb`tgv tgvn nP P/. /. ;37 ;37,;3 ,;38 8 @ub @ubetks etks pnr `nh `nhrkr rkr `nl `nlbr` br`gki gkibs bs ` `nrrg nrrgbetb betbs sP P/.8 /.8:,; :,;74 74 Xb Xbsu suit itkmn kmns s k`ul k`ului uikmn kmns s P/. P/. 837 837,8 ,886 86 Nt Ntrks rks ` `ub ubet etks ks pn pnrr `nhrk `nhrkrr `nrrg `nrrgbet betbs bs P P/. /.0, 0,:6: :6: Bxg xgs stb tbe` e`gk gks s P/ P/..3= 3=7, 7,6= 6=: : @k @kpg pgtk tkii kmg kmg`g `gne neki ki P/ P/.; .;2, 2,:: ::: : Dk Dkst stns ns `net `netrkt rktkmn kmns s pnr ketg ketg`g `gpkm pkmns ns P/. P/. 0,: 0,::: :: Nhi Nhigdk gdk`gn `gnebs ebs cgeke` cgeke`gbrk gbrks s ikrdn ikrdn pik pikzn zn P/.3:,6 P/.3:,60: 0: Zks Zksgvn gvns s pnr gl glpubs pubstns tns iik k rbet rbetk k y pkrt pkrtg`g g`gpk` pk`gne gnebs bs mgc mgcbrgm brgmks ks P/ P/.. 7=4 PNIR@GNE

 

K@]GSN

 

ZKPGSN W ZK]XGLNEGN

 

 

  K@]GSN @NXXGBE]B Bcb`tgvn y bqugvkibetb mb bcb`tgvn Gevbr`gnebs cgeke`gbrks @/Z @ubetks pnr `nhrkr `nlbr`gkibs @/Z

Ntrks `ubetks pnr `nhrkr Bbxgstbe`gks Dkstns `netrktkmns pnr ketg`gpkmns

ZKPGSN @NXXGBE]B   ;37,;38 Pnhrbdgrn hke`krgn ;2,03: @ubetks pnr pkdkr `nlbr`gkibs Glpubstn k ik rbetk y pkrtg`gpk`gne mb 8:,;74 `nrrgbetb 0,:6: Ntrks `ubetks pnr pkdkr  3=7,6=:   ]N]KI ZKPGSN 0,::: @NXXGBE]B

  ;,33: 2;,;0: 02,440 07,46=

;86,0=4

  ]N]KI K@]GSN @NXXGBE]B

ZKPGSN EN @NXXGBE]B 63:,307

K@]GSN EN @NXXGBE]B

Gelubhib, lkqugekrgk y bqugpns  K`tgvns getkedghi getkedghibs bs

Nhigdk`gnebs cgeke`gbrks Zksgvn pnr glpubstn k ik rbetk y   pkrtg`gp.mgcbrgmks 7=,6:: 8:,438   ]N]KI ZKPGSN EN @NXXGBE]B

  3:,60: 7=4

3;,444

  ]N]KI ZKPGSN

;7:,;8=

 

]N]KI K@]GSN EN @NXXGBE]B

         

;;2,238   ZK]XGLNEGN EB]N @kpgtki sn`gki @kpgtki kmg`gneki Xbsuitkmns en rbkigzkmns Xbsbrvk ibdki Xbsuitkmns k`uluiktgvns

  =2=,::: ;2,::: ;,4;0 =3,;03 837,886

]N]KI, ZK]XGLNEGN EB]N

463,:44

]N]KI ZKPGSN W ZK]XGLNEGN EB]N

743,8:;

  ]N]KI, K@]GSN

743,8:;

 

BOBX@G@GN Eº8 HKIKE@B DBEBXKI CREPK

Bikhnrkr bi Bstkmn mb Pgtuk`gðe Cgeke`gbrk mb ik blprbsk CREPK mbi pbrgnmn 8:;7 `ne iks sgdugbetbs `ubetks mbumnrks y k`rbbmnrks qub sb mbs`rghbe k `netgeuk`gðe?

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Xb Xbsu suit itkmn kmns s k`ul k`ului uikmn kmns s P/. P/. 87 876,3 6,38; 8;

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Xb Xbsb sbrv rvks ks ibdk ibdkib ibs sP P/. /. =6 =6,: ,:37 37 Pn Pnhr hrbdg bdgrns rns h hke` ke`kr krgn gns s `n `nrrg rrgbe betb tb P/. P/.0, 0,86 86: : @ub @ubetks etks pnr pkdk pkdkrr `nlb `nlbr`g r`gkibs kibs `nr `nrrgb rgbetb etb P/. P/.;4, ;4,24: 24: Ge Gelub lubhi hibs bs,, lkq lkqug ugekr ekrgks gks y bqug bqugpns pns P P/. /.8: 8::, :,=3: =3: Nhi Nhigdk gdk`gn `gnebs ebs cgeke` cgeke`gbrk gbrks s k ikrd ikrdn n pikz pikzn nP P/. /. 86,: 86,::: :: Bcb Bcb`tg `tgvn vn y bqug bqugvki vkibetb betbs s mb b bcb` cb`tgv tgvn nP P/.8 /.8;,; ;,;7; 7; Gev Gevbrs brsgneb gnebs s cgeke`g cgeke`gbrks brks `nrrgbe `nrrgbetb tb P/. P/.2=, 2=,82: 82: @k @kpg pgtk tkii k kmg mg`g `gne neki ki P/ P/.; .;8, 8,:: ::: : @k @kpg pgtk tkii sn sn`g `gki ki P/ P/.0 .0=2 =2,: ,::: :: @ub @ubetks etks pnr `nh `nhrkr rkr `nl `nlbr` br`gki gkibs bs ` `nrrg nrrgbetb betb P/. P/.=8, =8,::: ::: Nt Ntrks rks ` `ub ubet etks ks pn pnrr `nhrk `nhrkrr `nrrg `nrrgbet betb b P/ P/.; .;=, =,304 304 Glp Glpubs ubstn tn k iik k rbe rbetk tk y Z Zkrtg krtg`gp `gpk`g k`gnebs nebs `nr `nrrgbe rgbetb tb P P/.8 /.8=,20 =,204 4 Nt Ntrks rks `u `ube betk tks s pn pnrr pkdkr pkdkr ` `nrr nrrgb gbetb etb P/, P/, = =3, 3,4;; 4;; Bxg xgs stb tbe` e`gk gks s P/ P/..=8 =8=, =,42 42: : K`t K`tgvn gvns s en `nr `nrrgb rgbetb etbs s lk lketbe etbegmn gmn pkrk ik v vbetk betk P/. P/.08, 08,::: ::: Dks Dkstns tns `net `netrkt rktkmns kmns pnr ket ketg`g g`gpkmn pkmns sP P/. /. ;6, ;6,::: ::: Gev Gevbrs brsgneb gnebs s cgeke cgeke`gb `gbrks rks k ikrdn ikrdn pik pikzn zn P/. ;3, ;3,2:: 2:: PNIR@GNE

 

CREPK Bstkmn mb Pgtuk`gðe Cgeke`gbrk Ki 0; mb mg`gblhrb mbi kûn 8:;7 (be lgibs mb snibs)

 

K@]GSNP K`tgvn `nrrgbetb

ZKPGSNP W ZK]XGLNEGN EB]N Zksgvn `nrrgbetb Pnhr Pnhrbd bdgr grns ns hk hke` e`kr krgn gns s `nrrgbetb

Bcb`tgvn y bqugvkibetbs mb bcb`tgvn

P/.8 P/.8;, ;,;7 ;7; ;

@ubetks pnr `nhrkr `nlbr`gkibs `nrrgbetbs

P/.=8 .=8,:: ,:::

@ub @ubetks pnr pkdkr `nlbr`gkibs `nrrgbetbs

P/.;4,24:

Ntrks `ubetks pnr `nhrkr `nrrgbetb

P/.;=,304

Ntrks `ubetks pnr pkdkr `nrrgbetb

P/=3,4;;

Gevbrsgnebs cgeke`gbrks `nrrgbetb

P/.2= .2=,82 ,82:

Gl Glp pubstn k ik ik rb rbetk y Zkrtg`gpk`gnebs `nrrgbetb

P/.8=,204

Bxgstbe`gks

P/.=8=,42: P/. ;6,:::

]ntk ]n tkii mb mbi pk pksgv gvn n `nr `nrrg rgb betb

P/. 78.:76

Zksgvn en `nrrgbetb Nhig Nhigdk dk`g `gne nebs bs cge cgeke ke`g `gbr brks ks k ikrdn pikzn

P/. 86,:::

Dkstns `netrktkmns pnr ketg`gpkmns

P/.0,86:

]ntkii mb k` ]ntk k`tg tgvn vn `nrr `nrrgb gbet etb b K`tgvn en `nrrgbetb Gelubhibs, lkqugekrgks y bqugpns

P/. P/. 24=. 24=.68 686 6

Gevbrsgnebs cgeke`gbrks k ikrdn pikzn

P/. ;3,2::

]ntki mbi pksgvn en `nrrgbetb

 K`tgvns en `nrrgbetbs `nrrgbetbs lketbegmn pkrk ik vbetk

P/.08,:::

ZK]XGLNEGN

]ntki mbi k`tgvn en `nrrgbetb

P/. 8=6.73

Xbsuitkmns k`uluikmns

P/. 876,38;

Xbsbrvks ibdkibs @kpgtki kmg`gneki

P/. =6,:37 P/.;8,:::

@kpgtki sn`gki

P/.0=2,:::

]ntki mbi pktrglnegn ]ntki pk pksgvn pktrglnegn

P/. 4:0.37 P/. 6 68 80.466

]N]KI MB K@]GSN

P/ P/.8 .8:: ::,= ,=3: 3:

P/. 680.466

P/. 86,:::

Bobr`g`gn Eº ; ZXBZKXK@GNE MB BP]KMN MB XBPRI]KMNP BLZXBPK CXN]GEPK

 

Bikhnrkr bi Bstkmn mb Xbsuitkmns mb ik blprbsk CXN]GEPK ki 0; mb mg`gblhrb mbi 8:;7 bxprbskmns be snibs mb ins skimns mb ins gedrbsns y dkstns, `ne ins sgdugbetbs skimns ki cgeki mbi bobr`g`gn. -Zkrtg`gpk`gðe mb ins ]rkhkokmnrbs P/. (;:,08;) -Sbetks Ebtks (Gedrbsns Npbrk`gnekibs) P/. 6=0,::: -Gedrbsns P/. 8,;0: -Dkstns mbCgeke`gbrns Kmlgegstrk`gðe P/. (0=,473) -@nstn mb Sbetks (Npbrk`gnekibs) P/. (38=,;7:) -Glpubstn k ik Xbetk P/. (02,3:4)-Dkstns cgeke`gbrns (=,:;:) -Ntrns Gedrbsns Npbrk`gnekibs P/. 0:: -Dkstns mb Sbetks P/. (28,;7=) -Ntrns Dkstns P/. (0,;;:) CXN]GEPK P.K BP]KMNP MB XBPRI]KMNP Ki 0; mb mg`gblhrb mbi 8:;7 (Bxprbskmns be lgibs mb snibs)   GEDXBPNP NZBXK@GNEKIBP Sbetks ebtks Ntrns gedrbsns Npbrk`gnekibs @nstns mb vbetks R]GIGMKM HXR]K DKP]NP NZBXK@GNEKIBP Dkstns mb vbetks Dkstns mb kmlgegstrk`g kmlgegstrk`gðe ðe Ntrns dkstns R]GIGMKM NZBXK]GSK Gedrbsns Cgeke`gbrns

P/. P/. P/. P/.

6=0,:::.:: 0::.:: 38=,;7:.:: 8;7,;;:.::

P/. P/. P/. P/. P/.

28,;7=.:: 0=,473.:: 0,;;:.:: ;87,:;:.:: 8,;0:.::

Dkstns Cgeke`gbrns R]GIGMKM KE]BP MB ZKX]G@GZK@GNEBP B GLZRBP]NP Zkrtg`gpk`gðe mb ins trkhkokmnrbs Glpubstn k ik rbetk

P/.

=,:;:.::

P/. P/. P/.

;84,;0:.:: ;:,08;.:: 02,3:4.::

R]GIGMKM EB]K

P/ .

6;,8:8.::

 

Bobr`g`gn Eº ; ZXBZKXK@GNE MB BP]KMN MB XBPRI]KMNP BLZXBPK CR@FGCR

 

Bikh Bikhnr nrkr kr bi Bs Bstk tkmn mn mb Xb Xbsu suit itkm kmns ns mb ik blpr blprbs bsk k CR CREP EPK K ki 0; mb mg`gblhrb mbi 8:;7 bxprbskmns be snibs mb ins skimns mb ins gedrbsns y dkstns, `ne ins sgdugbetbs skimns ki cgeki mbi bobr`g`gn. -Glpubstn k ik rbetk P/.=:,833 -Zkrtg`gpk`gðe mb ins trkhkokmnrbs P/. ;;,34; -Sbetks ebtks P/.6::,::: -Dkstns cgeke`gbrns P/.0,86: -@nstns mb vbetks P/. 234,::: -Dkstns mb vbetks P/.2:,876 -Gedrbsns cgeke`gbrns P/. 8,664 -Dkstns mb kmlgegstrk`gðe P/.00,208 -Ntrns dkstns P/. 3,;2: CR@FGCR P.K. BP]KMN MB XBPRI]KMNP Ki 0; mb mg`gblhrb mbi 8:;7 (Bxprbskmns be lgibs mb snibs)

Gedrbsns npbrk`gnekibs vbetks ebtks `nstns mb vbetks utgigmkm hrutk Dkstns npbrk`gnekibs Dkstns mb vbetks Dkstns mb kmlgegstrk`gðe utgiNtrns gmkm ndkstns pbrktgvk  Gedrbsns cgeke`gbrns Dkstns cgeke`gbrns utgigmkm ketbs pkrtg`gpk`gnebs b glpubstns Zkrtg`gpk`gðe mb ins trkhkokmnrbs Glpubstn k ik rbetk utgigmkm ebtk

  P/ 6::,:::.:: P/ 234,:::.:: P/ 800,:::.::   P/ 2:,876.:: P/ 00,208.:: P/ 3,;2:.:: P/ ;=0,:8:.:: P/ 8,664.:: P/ 0,86:.:: P/ ;=8,384.:: P/ ;;,34;.:: P/ =:,833.:: P/ 7:,37:.::