Estudio de Caso - Contabilidad Financiera
August 29, 2022 | Author: Anonymous | Category: N/A
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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
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@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 $
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