Estudio de Caso - Contabilidad Financiera

 

 

C@IQE^@ N NA IMA IMAHIM@Y HIM@Y AJV\AY AJV\AY@\M@E @\M@E AY AYIQAE@ V\GCAYMGH@E V\GCAYMGH@E NA @NJMHMY^\@IMGH

^êtueg Nae Mhcgrja @i`níjmig Ast`ng na smtu`imùh Cmh`himar` y ast`ng na rasuet`ngs  

―

‚

 @Q^G\(AY)  @elud`r K`rim` K`rim` Rmgj`r` Rmgj`r` Lrmkkmta Irms`htg H`v`rrata Jmraee` I`rgemh` Bmn`ekg Kr`hn` Vmarg @eax`hnrg- Hg tr`l`dg Vmht`ng Igrngv` Duhmgr- Hg tr`l`dg

NGIAH^A4 Emi. Du`h Cr`himsig Kghz`eas Sar`

Vmur`, 03 Iuaht`s pgr iglr`r nmvars`s-tariargs

Varsgh`e @iimghmst` g sgimgs Nmraitgras Nmvars`s

030 Vrast`jgs

 

\aprasaht` egs naraibgs na iglrg ` 03< \aie`jgs ` tariargs tariargs pgr tr`hs`iimghas nmstmht`s ` e`s 039 Mhtarasas, rak`eê`s y nmvmnahngs nae gldatg nae hakgimg. 03> Napùsmtgs gtgrk`ngs ah k`r`htê` 031 Saht` na `itmvg mhjgvmemz`ng 033 @itmvgs pgr mhstrujahtgs cmh`himargs 03; ^rmlutgs pgr `iranmt`r 03= Gtr`s pgr iglr`r 0; Iuaht`s pgr rae`imgh`n`s

iglr`r

nmvars`s- 0;0 Vrast`jgs 0;9 Mhtarasas, rak`eê`s y nmvmnahngs

\aprasaht` egs naraibgs na iglrg ` ajpras`s rae`imgh`n`s pgr tr`hs`iimghas 0;> Napùsmtgs gtgrk`ngs ah k`r`htê` nmstmht`s ` e`s na vaht`s ah r`zùh na su 0;1 Saht` na `itmvg mhjgvmemz`ng `itmvmn`n prmhimp`e. 0;3 @itmvgs pgr mhstrujahtgs cmh`himargs 0;2 Gtr`s iuaht`s pgr iglr`r nmvars`s 02 Yarvmimgs y gtrgs ightr`t`ngs pgr 020 `htmimp`ngs 02< \aprasaht` egs sarvmimgs ightr`t`ngs ` raimlmr ah ae cuturg, qua mhieuya 029  lahacmimgs axtahnmngs jàs `eeà na uh 02>  parmgng aighùjmig. 021

Igstgs cmh`himargs Yakurgs @equmearas Vrmj`s p`k`n`s pgr gpimghas J`htahmjmahtg na `itmvgs mhjgvmemz`ngs

02= Gtrgs k`stgs ightr`t`ngs pgr `htmimp`ng 0= Astmj`imùh na iuaht`s na iglr`hz` 0=0 nungs` 0=< Ygh `quaee`s qua `iujue`h e`s astmj`imghas pgr natarmgrg na e`s iuaht`s 0=9  pgr iglr`r.

Iuaht`s pgr iglr`r igjarim`eas-tariargs Iuaht`s pgr iglr` igjarim`easrae`imgh`n`s Iuaht`s pgr pg r iglr`r iglr `r `e parsgh`e, ` `iimghmst`s (sgimgs) y nmraitgras

0=> Iuaht`s pgr iglr`r nmvars`s-tariargs 0=1 Iuaht`s pgr iglr`r nmvars`s-rae`imgh`n`s

 

@itmvg hg igrrmahta Ygh `quaeegs lmahas qua hg aspar`h sar raiupar`ngs nahtrg na su imieg hgrj`e? as naimr? ah uh parmgng j`ygr na 0< jasas. Ahtra aeegs tahajgs e` iuaht`

 

  V`smvg Igrrmahta

V`smvg hg

-  @iraangras l`hi`rmgs Vríst`jgs ` mhstmtuimghas -  @iraangras cmh`himar`

Naun` ` e`rkg pe`zg

Igrrmahta V`trmjghmg hatg I`pmt`e Ygim`e ightrmlumng

-  Iu`equmar glemk`imùh na e` ajpras` iuyg pe`zg

Lgeatêh I-=

Lgeatêh I-=

sa` j`ygr ` uh `ðg

-  I`pmt`e sgim`e

-  Qtmemn`nas `iujue`n`s V`trmjghmg Qtmemn`nas ratahmn`s g -  Vírnmn`s `iujue`n`s -  Qtmemn`n g Vírnmn` hat` `iujue`n`s hatg K`h`ng

HMC I-00

 HMC I-00

Vrgiasg na ae`lgr`imùh V`r` cgrjue`r ae ast`ng na smtu`imùh cmh`himar` na uh` ajpras`, nala ighsmnar`rsa egs rakeghas y rulrgs aspaiêcmigs qua mhtakr`h ae `itmvg, p`smvg y V`trmjghmg hatg, eg iu`eas tmahah qua ast`r ie`smcmi`ngs na `iuarng ` e`s hgrj`s HMC.

I`sg na Astunmg Yupghmahng qua e`s smkumahtas i`htmn`nas igrraspghnah ` egs s`engs cmh`eas na e`s iuaht`s na  l`e`hia na e` ajpras` ―Ae @j`haiar, Y.@.‚? c grjue`r grjue`r ae Ast`ng na Ymtu`imùh Cmh`himar` ah cgrj` na iuaht` `e 90 na nmimajlra na , ighsmnar`hng  qua ae parêgng ight`lea as na 0< jasas y qua sgh imcr`s axpras`n`s ah jmeas na pasgs.

 

  Hgt`s ` e` mhcgrj`imùh 0.  Nae s`eng tgt`e na @iraangras L`hi`rmgs, ae 16% as p`k`narg nahtrg nah trg na 3 jasas y ae rastg ` < `ðgs. .  E` Vrgp`k`hn` y Vulemimn`n sa utmemz`rà ah uh 16% ah ae `ðg smkumahta y ae rastg ` e`rkg  pe`zg. 1.  E`s \aht`s V`k`n`s pgr @htmimp`ng igrraspghnah ` egs prùxmjgs 02 jasas. 3.  E`s \aht`s Iglr`n`s pgr @htmimp`ng igrraspghnah ` egs prùxmjgs 3 jasas. ;.  Ae parêgng ight`lea na e` ajpras` igjprahna 0< jasas.

 

 

 

Hgt`s 0.  Ae s`eng qua juastr` ae rulrg na  Acaitmvg y aqumv`eahtas na acaitmvg, sa mhtakr` pgr e`s smkumahtas ie`sas4 I`d` Cghng cmdg L`higs Mhvarsmghas tajpgr`eas ^gt`e nae rulrg acaitmvg y aqumv`eahta na acaitmvg4

$ 9,166 $ 06 $ 6 $ 0,==6

Vrgp`k`hn` y Vulemimn`n (Pua as ae mjpgrta ` navahk`r ah ae igrtg pe`zg)

Vrmj`s na Yakurgs (Pua as ae mjpgrta ` navahk`r ah ae igrtg pe`zg) Cuhimgh`rmgs y ajpea`ngs (Pua as ae mjpgrta ` navahk`r ah ae igrtg pe`zg) ^gt`e nae rulrg V`kgs @htmimp`ngs4 1.  Ae rulrg na Vrgpman`nas, pe`ht` y aqumpg, eg ighcgrj`h e`s smkumahtas ie`sas4 ^arrahgs Anmcmimgs Ighstruiimghas ah prgiasg J`qumh`rm` Jglmem`rmg y Aqumpg Aqumpg na ^r`hspgrta ^gt`e nae rulrg Vrgpman`nas, pe`ht` y aqumpg4

$ 1,666 $ 0>,216 $ 0,666 $ 3,666 $ 0,166 $ 1,666 $ 99,916

3.  Ae rulrg na @itmvgs Mht`hkmleas, sa mhtakr` igh e`s smkumahtas ie`sas4 Naraibgs na @utgr J`ri`s rakmstr`n`s

$ 0,2=6 $ 0,166

K`stgs na Mhvastmk`imùh y nas`rrgeeg K`stgs na mhst`e`imùh ^gt`e nae rulrg `itmvgs mht`hkmleas4

$ 0,166 $ 0,066 $ 1,==6

 

;.  Ae rulrg na V`kgs @htmimp`ngs y Gtrgs @itmvgs, sa mhtakr` igh e`s ie`sas smkumahtas4 Vrgp`k`hn` y Vulemimn`n (Pua as ae mjpgrta ` navahk`r ah ae igrtg pe`zg)

Vrmj`s na Yakurgs (Pua as ae mjpgrta ` navahk`r ah ae igrtg pe`zg) \aht`s V`k`n`s pgr @htmimp`ng (Pua as ae mjpgrta ` navahk`r ` e`rkg  pe`zg) Napùsmtgs ah K`r`htê`

^gt`e nae rulrg V`kgs @htmimp`ngs y Gtrgs @itmvgs4

$ 16 $ 166 $ ;,666 AY^@NGY CMH@HIMA\GY L@YMIGY 061 9) Ae \asuet`ng mhtakr`e na cmh`him cmh`him`jmahtg `jmahtg sa natarjmhù `sê4 Vrgnuitgs cmh`himargs4 $ 91,666 K`h`him`s pgr ceuitu`imghas i`jlm`rm`s4 $