GUÍA DE APRENDIZAJE No. 12. MARCO LEGAL Y PRINCIPIOS DE CONTABILIDAD

 

D[ÁH OK H^ZK@OLVHFK @i. 8:. AHZGI MKDHM \ ^ZL@GL^LIW OK GI@_HJLMLOHO

BH\OK@ WAL_B WHZZLH OLHV FK@\EKZ H@OZKH _IUHZ H@DHZL_H H@H AHZÁH _ZLH@H AHGBHOI

WKZULGLI @HGLI@HM OK H^ZK@OLVHFK WK@H ZKDLI@HM OLW_ZL_I GH^L_HM GK@_ZI OK WKZULGLIW EL@H@GLKZIW GIIZOL@HGL×@ KGI@IAÁH EL@H@GLKZH \ OK DKW_L×@ _KG@IMIDI K@ DKW_LI@ KA^ZKWHZLHM ELGBH :>5547; Z[_H @i. ? JIDI_È :>:>

 

D[ÁH OK H^ZK@OLVHFK @i. 8:. AHZGI MKDHM \ ^ZL@GL^LIW OK GI@_HJLMLOHO

BH\OK@ WAL_B WHZZLH OLHV FK@\EKZ H@OZKH _IUHZ H@DHZL_H H@H AHZÁH _ZLH@H AHGBHOI

H^ 5547; Z[_H @i. ? JIDI_È :>:>

 

D[ÁH OK H^ZK@OLVHFK @i. 8:. AHZGI MKDHM \ ^ZL@GL^LIW OK GI@_HJLMLOHO

WKAH@H 8.

7.7.8  Mkh km oiguak`ti ”H`èmlsls MK\ 878? ok :>>< hfustk gi`thjmk‑ quk k`gi`trhrè k` km ahtkrlhm ok hpiyi y rkhmlgk u`h sá`tksls hgkrgh ok su gi`tk`loi. Mh sá`tksls okjk tk`kr u`h kxtk`sl÷` ok k`trk 8> y 8; rk`dmi`ks. Mh mky 878? ok :>> ok 8 H :>88. :. @öakri ok mh guk`th k` mh quk sk vh h gi`sld`hr km gbkquk i kekgtlvi kekgtlvi (sk gimigh u` `öakri k` ghoh ghslmmh). 7. Gluoho k` mh q quk uk sk rkhmlzh mh gi`sld`hgl÷`. ?. @iajrk ok mh pkrsi`h i kaprksh h mh quk pk pkrtk`kgk rtk`kgk mh guk`th. ;. @iajrk ok mh pkrsi`h quk rkhmlzh mh gi`sld`hgl÷`. 5. h Wkghoh gimigh km g÷oldi okm k` jh`gi i `öakripkqukøi ok giapk`shgl÷` jh`gi, hphrkgk u` rkguhori ok`tri okm (g÷oldi gbkquk hsld`hoi y gi`sth ok ois oádltis). 4. Wk gimigh km `öakri okm gbkquk. 2. Uhmir quk suah` mis gbkquks quk sk kstè` gi`sld`h`oi. . _ithm okpk`olk`oi okm tlpi ok gi`sld`hgl÷` pukok skr mh suah ok mh ghslmmh < y 8>3 i ö`lghak`tk km vhmir ok mh ghslmmh < i 8>. 88. @I_H6 sl mh gi`sld`hgl÷` sk rkhmlzh k` kekgtlvi, `i ks `kgkshrli olmldk`glhr mhs ghslmmhs 5, 4, 2, < y 8:.

 

Giaprijh`tk ok kdrksi6

Ks u` oiguak`ti quk pkraltk rkdlstrhr km phdi ok mhs olekrk`tks ijmldhgli`ks quk hoqulkrk km k`tk kgi`÷algi giai6 guk`ths pir phdhr h privkkoirks, ijmldhgli`ks mhjirhmks, gh`gkmhgl÷` ok mis olekrk`tks dhstis ipkrhgli`hmks (skrvlglis, phpkmkráh, ktg.), trh`shggli`ks giakrglhmks, ghushr h`tlglpis, ktg. Mis rkqulsltis hm mmk`hr kstk giaprijh`tk si` mis sldulk`tks6 8. K` kstk ksphgli qukoh mh giplh okm gbkquk guh`oi sk olml olmldk`glh dk`glh (okjk ushrsk phpkm ghrj÷`). :. Wk gimigh km `öakri okm giaprijh`tk (sl sk mmkvh gi`skgutlvi). 7. Wk gimigh km g÷oldi okm ^[G (^mh` Ö`lgi ok Guk`ths). ?. Aitlvi pir km guhm sk rkhmlz÷ km phdi (thajlì` sk pukok l`olghr sl sk blzi rktk`gl÷` k` mh euk`tk). ;. Uhmir okm gbkquk quk sk kst kstè è phdh`oi. 5. Wl bhy hmd hmdu`h u`h hgmhrhgl÷` quk bhgkr.

 

4. Uhmir okm gbkquk quk sk kst kstè è phdh`oi. 2. Wk gimigh km `öakri okm gbkquk quk sipirth mh rkhmlzhgl÷` okm giaprijh`tk. . Wl km ph phdi di sk kek kekgtöh gtöh k` gbkquk gbkquk,, sk gi gimigh migh km `iajrk okm jh`gi i km `öakri ok giapk`shgl÷` (g÷oldi hsld`hoi h ghoh jh`gi, hphrkgk k` u` rkguhori pkqukøi y gi`sth ok ois oádltis). 88. @iajrk ok mh su sugurshm gurshm okm jh`gi quk kxplok mh gbkqukrh. gbk qukrh. 8:. H qulk` sk mk okjk phdhr km ggbkquk. bkquk. 87. @iajrk ok mh pkrsi`h quk kmhjirh km gbkquk y km giaprijh`tk. 8?. @iajrk ok mh pkrsi`h quk rkvlsh km gbkquk y km giaprijh`tk (okpk`olk`oi ok mh kaprksh pukok skr km fkek l`akolhti, km huxlmlhr gi`thjmk i km gi`thoir). 8;. @iajrk ok mh pkrsi`h quk hprukjh km phdi okm gbkquk (okpk`olk`oi ok mh kaprksh pukok skr km fkek l`akolhti, km huxlmlhr gi`thjmk i km gi`thoir). 85. @iajrk ok mh pkrsi`h quk mmkvh km rkdlstri okm gbkquk h mis mljris (okpk`olk`oi ok mh kaprksh pukok skr mh skgrkthrlh, km huxlmlhr gi`thjmk i km gi`thoir). 84. Elrah ok mh pkr pkrsi`h si`h quk rkgljk km gbkquk y sk okjk gimighr km skmmi. 82. Wk gimigh km `öakri ok oiguak`ti ok lok`tloho ok mh pkrsi`h quk rkgljk r kgljk km gbkquk i km `öakri okm @lt. ok mh kaprksh jk`kelglhrlh. 8? A 8> H :>88

 

Giaprijh`tk ok gi`thjlmloho6

Ks u` oiguak`ti quk rksphmoh u`h trh`shggl÷` gi`thjmk phrh mukdi rkdlstrhr mhs guk`ths okthmmhohs k` km Mljri Olhrli, Mljri Ahyir y/i Huxlmlhrks. Gi`tlk`k mis sldulk`tks ohtis 8. :. 7. ?. ;.

Zhz÷` siglhm i `iajrk okm `kdigli. Mudhr ok kalsl÷` y ekgbh. Gi`trim girrkmhtlvi okm `öakri ok giaprijh`tk kxpkoloi. Girrkspi`ok hm g÷oldi ok gghoh hoh guk`th. Wk rkdlstrh` mhs guk`ths th`ti okm jkjì giai km bhjkr y su oksgrlpgl÷` rkspkgtlvh.

 

5. Mis lapirtks ok mhs guk`ghs okuoirhs. 4. Mis lapirtks ok mhs guk`ths hgrkkoirhs. 2. Wk suah mh ggimua`h imua`h okm Okjk y km Bhjkr y mmhs hs alsahs gh`tlohoks okjk` skr lduhmks. . Elrah okm rkspi`shjmk okm okp okphrthak`ti hrthak`ti gi`thjmk. 88. Elrah ok u`h hutirloho supkrlir k`gh k`ghrdhoh rdhoh okm gi`trim El`h`glkri. 8:. Wk okthmmh tiois mis oiguak`tis quk sk hoblkrk` hm giaprijh`tk y quk sk rksphmoh` mh trh`shggl÷` gi`thjmk.

Gbkquk6

Ks u` oiguak`ti gi`thjmk quk sk mk itirdh h u`h pkrsi`h `hturhm i kaprksh gi` km vhmir quk sk pukok kxtrhkr ok u`h guk`th, km tltumhr ok mh guk`th kxtlk`ok h itrh pkrsi`h mh k` hutirlzhgl÷` phrh okjk rktlrhrskdulr u`h mis oktkral`hoh mh gh`tloho ok ol`kri olmldk`glhoh kstk oiguak`ti sldulk`tk rkqulsltis6 8. :. 7. ?. ;. 5. 4. 2.

Ekgbh ok kmhjirhgl÷` okm gbkquk (oáh, aks, høi). @iajrk ok mh pkrsi`h i kaprksh h mh quk sk mk vh h phdhr km gbkquk. Aitlvi pir km guhm sk kekgtöh km phdi. Whmoi h`tkrlir k` jh`gis (sl sk mmkvh km rkdlstri). Gimighr km vhmir ok mh ggi`sld`hgl÷`, i`sld`hgl÷`, sl ks quk sk kstè rkhmlzh`oi u`h. Gimighr km vhmir okm gbkquk quk sk vh h phdhr. Whmk ok rksthr km vhmir okm gbkquk gi` km shmoi h`tkrlir. Ekgbh ok kmhjirhgl÷` okm gbkquk (oáh, aks).

. Gimighr km vhmir okm gbkquk quk sk vh h phdhr phdhr.. 88. @iajrk ok mh pkrsi`h i kaprksh h mh quk sk mk vh h phdhr km gbkquk. 8:. Gimighr km vhmir k` mktrhs okm gbkquk. 87. Elrah quk hutirlzh km phdi okm gbkquk. 8?. @i okjk gi`tk`kr thgbi`ks `l k`ak`ohourhs

WKAH@H :.

7.7.7 Akolh`tk u` oiguak`ti, okel`h y ok kfkapmis ok mis sldulk`tks kmkak`tis ok mis ksthois el`h`glkris6 Hgtlvis, ^hslvis, L`drksis y Dhstis. HG_LUI6 [` hgtlvi ks u` rkgursi gi`trimhoi pir mh k`tloho, giai gi`skguk`glh ok sugksis phshois, okm quk mh kaprksh kspkrh ijtk`kr, k` km euturi, jk`kelglis kgi`÷algis. ^hrh aès gmhrloho y ehglmloho h mh hpmlghgl÷` ok mh okel`lgl÷` ok hgtlvi k` @LLE phrh ^yaks, vkhais mis sldulk`tk Kfkapmis6 8. [`h k`tloho piskk u`h aèqul`h phrh ehjrlghr sus priougtis. Mh aèqul`h ks u` hgtlvi th`dljmk, gi` tátumi ok priplkoho (gi`trim hjsimuti okm hgtlvi), quk sk ush k` mh priouggl÷` ok jlk`ks quk sk kspkrh quk dk`krk` k`trhohs ok kekgtlvi h trhvìs ok mh vk`th. :. [`h k`tloho piskk u`h ahrgh giakrglhm quk giapri h u` giapktloir. Mh ahrgh giakrglhm kstè pritkdloh mkdhmak`tk h trhvìs ok su rkdlstri k` km dijlkr`i mighm ok mh ahrgh. Mh ahrgh ks u` hgtlvi l`th`dljmk, k` oi`ok mh k`tloho piskk km gi`trim (rkdlstri mkdhm), ok mh guhm sk kspkrh ijtk`kr jk`kelglis kgi`÷algis euturis, rkprksk`thois k` km huak`ti ok sus l`drksis yh skh akolh`tk mh vk`th ok priougtis i kvlth`oi quk sus giapktloirks mi bhdh`.

 

^HWLUI6 [` phslvi ks u`h ijmldhgl÷` prksk`tk ok mh kaprksh, surdloh h rház ok sugksis phshois, hm vk`glalk`ti ok mh guhm y phrh gh`gkmhrmh, mh k`tloho kspkrh oksprk`okrsk ok rkgursis quk l`girpirh` jk`kelglis kgi`÷algis. Ijmldhgl÷` mkdhm6 giai su `iajrk mi l`olgh ks kxldljmk mkdhmak`tk akolh`tk gi`trhtis vl`gumh`tks i `irah mkdhm, ks km ghsi ok mhs ijmldhgli`ks jh`ghrlhs (Gi`trhti-^hdhrì) y ijmldhgli`ks trljuthrlhs (`irah mkdhm  ‗ mky quk rkdmhak`th km lapuksti). Ijmldhgl÷` lapmáglth6 Ks mh hoqulrloh pir mh k`tloho k` gi`skguk`glh okm guapmlalk`ti ok pimátlghs ok mh irdh`lzhgl÷` i ok mh okgmhrhgl÷` kspkglelgh h`tk tkrgkris sijrk mh hgkpthgl÷` ok mh rkspi`shjlmloho y ok mi guhm bhyh grkhoi u`h kxpkgthtlvh vhmloh ok guapmlalk`ti, kstk ks km ghsi ok mhs oi`hgli`ks h k`tlohoks sl` è`lai ok mugri quk mhjirh` gi` u` el` siglhm, y mh k`tloho piskk u` phtr÷` ok giapirthalk`ti k` km phshoi ok gi`trljulr h mh el`h`glhgl÷` ok kstis priykgtis siglhmks, pir th`ti bh hoqulrloi ksth ijmldhgl÷` yh skh akolh`tk mh l`sthurhgl÷` ok u`h pimátlgh kaprkshrlhm k`eighoh h mh oi`hgl÷` i km dkrk`tk bh okgmhrhoi pöjmlghak`tk, rkhmlzhr ksth gi`trljugl÷` grkh`oi u`h hmth kxpkgthtlvh pir phrtk okm jk`kelglhrli. (Kfa. _kmkt÷`).

L@DZKWI6  L`grkak`tis k` mis jk`kelglis kgi`÷algis, dk`krhois h mi mhrdi okm pkrlioi k` km quk sk l`eirah, k` eirah ok k`trhohs i l`grkak`tis okm vhmir ok mis hgtlvis, i jlk` giai okgrkak`tis ok mis phslvis, quk oh` giai rksumthoi huak`tis k` km phtrlai`li, olstl`ths ok mhs rkmhgli`hohs gi` mhs hpirthgli`ks ok l`vkrsirks ok phtrlai`li3 Kstis l`drksis l`gmuyk th`ti mis l`drksis ok hgtlvlohoks irol`hrlhs (Zkekrk`tks h su ijfkti siglhm) giai h mhs dh`h`glhs (vk`th ok priplkoho pmh`th y kqulpi).

DHW_IW6 Okgrkak`tis k` mis jk`kelglis kgi`÷algis, dk`krhois h mi mhrdi okm pkrlioi k` km quk sk l`eirah, k` eirah ok shmloh i olsal`ugli`ks okm vhmir ok mis hgtlvis, i jlk` pir mh dk`krhgl÷` i huak`ti ok mis phslvis, quk oh` giai rksumthoi okgrkak`tis k` km phtrlai`li, olstl`tis ok mhs rkmhgli`hois gi` mhs olstrljugli`ks rkhmlzhohs h

 

mis l`vkrsirks ok phtrlai`li3 Kstis dhstis l`girpirh th`ti mhs pìrolohs (vk`th ok priplkoho pmh`th y kqulpi) giai mis Dhstis quk surdk` k` mhs hgtlvlohoks irol`hrlhs (Kfa. Gisti ok vk`ths, shmhrlis y Okprkglhgli`ks). El`hmak`tk sk kvlok`gl÷ quk mis kmkak`tis eu`ohak`thmks si` mis hgtlvis y mis phslvis, ohoi quk km phtrlai`li, l`drksis y dhstis sk okel`k` k` rkmhgl÷` h kstis ois gi`gkptis, hsá alsai ghjk hgmhrhr quk km guapmlalk`ti ok mh okel`lgl÷` ok mis kmkak`tis, `i oktkral`h ijmldhtirlhak`tk km rkgi`iglalk`ti k` mis ksthois el`h`glkris, ks mh okel`lgl÷` u`i ok mis rkqulsltis phrh km rkgi`iglalk`ti, kstk hspkgti ks trhthalk`ti kxgmuslvi ok Zkgi`iglalk`ti ok mis kmkak`tis. Ok lduhm aioi sk oksthgh mh olekrk`glh gi` km okgrkti :5?< Wk gi`igk giai prl`glpli ok okvk`di, kstk prl`glpli quk `is bhjmh quk mis bkgbis kgi`÷algis sk okjk` rkgi`igkr k` mh gi`thjlmloho guh`oi kstis sk rkhmlgk` y `i guh`oi sk rkgljh i sk bhdh km phdi, ks okglr, sk ghush` guh`oi vk`oh km priougti i sk prkstk km skrvlgli, l`okpk`olk`tkak`tk h sl sk rkgljk km phdi i `i. K` guh`ti h mh phrtloh oijmk vkais quk ks mh jhsk ok mh gi`thjlmloho hgtuhm y gi`slstk k` u` aivlalk`ti gi`thjmk quk hekgth h u` aá`lai ok ois hslk`tis i guk`ths k`trk kmmhs u`h oìjlti y u`h grìolti okjloi h quk okjkais tk`kr k` `ukstrhs kaprkshs u` okjlti lduhm h `ukstri grìolti k` itrhs phmhjrhs sl rksthais `ukstris oìjltis ok `ukstris grìoltis okjk skr lduhm h gkri, ksti ks lduhm h `ukstris phslvis  ‗ hgtlvi y grkhais u` kqulmljrli k` `ukstrh gi`thjlmloho kaprkshrlhm. Okjloi h quk `ukstrh kaprksh kstè k` gi`sth`tk aivlalk`ti okjkais ah`kfhr k` kmmh mh kguhgl÷` phtrlai`lhm quk ks mh rksumth`tk phrh giaphrhr mis rkgursis i hgtlvis quk si` priplkoho ok `ukstrh kaprksh gi` mhs ijmldhgli`ks l`tkr`ks olgbi ks `ukstri phtrlai`li y mhs kxtkr`h i aès gi`iglois giai phslvis olgbh kguhgl÷` piskk ois tìral`is km ok mh lzqulkroh rkprksk`th mh priplkoho ok mh kaprksh y h mh okrkgbh mhs ijmldhgli`ks ok mh

 

alsah `ukstrh kguhgl÷` skrlh hsá Hgtlvi 1 ^hslvi + ^htrlai`li Mukdi ok tk`kr k` guk`th `ukstrh kguhgl÷` ohais phsi h `ukstri glgmi gi`thjmk quk ks km pkrlioi ok tlkapi k` km quk sk olvlok mh hgtlvloho ok mh kaprksh oh`oi mh eirah slstkaètlgh y gri`im÷dlgh hm rkdlstri gi`thjmk ok eirah elhjmk y rkemkfh`oi k` lahdk` mh hgtlvloho kaprkshrlhm `ukstri glgmi gi`thjmk mi drhelghais h`uhmak`tk y sk olvlok k` 7 kthphs quk si`6 Hpkrturh, Aivlalk`ti y Glkrrk. ^hrh vhmlohr `ukstri glgmi gi`thjmk thajlì` sk ah`kfh` ok eirah ijmldhtirlh `ukstrhs pimátlghs gi`thjmks quk si` k` gi`fu`ti ok prl`glplis, rkdmhs y prigkolalk`tis kspkgáelgis quk si` hoipthois pir mhs kaprkshs phrh prkphrhr y rkhmlzhr mis ksthois i oiguak`tis gi`thjmks, ksths pimátlghs si` grkhohs pir irdh`lsais l`tkr`hgli`hmks kalsirks ok `irahs y ok pmh`ks ok gi`thjlmloho kspkgáelgis ksthr `irahs si` mmkvhohs h ghji pir ghoh phás phrh mh akfirh gi`tl`uh ok mh ghmloho ok `ukstrhs kaprkshs k` km èajlti gi`thjmk.