Importancia de Los Sistemas Contables

 

VCNB I¼ 3 ON\JTVBIKOB ON\JTVBIK OB FC HJ[ [O[VNB[ KJIVBDHC[ 2.- OIVTJFSKKOJI.Bktubhncitc ch nuifj fc hjs icajkojs bvbizb b pbsjs baoabitbfjs, y cstc njvonocitj brrjhhbfjr vb fc hb nbij fc hjs kbndojs quc surac ci hb tckijhjaîb, hbs iucvbs fcnbifbs fc oigjrnbkoûi, hjs kbndojschsjkobhcs, kuhturbhcs, cxostcitcs ci cstc Vjfj cstj pjicpjr fc nbiogocstj iucvj jrocitc quc ckjiûnokjs fcdc scauor hb kjitbdohofbf csiucvj quozâscitjrij. uib fc hbs bktovofbfcs bktovofbfcs ij fckor hb nâs onpjrtbitc fcitrj fch kbnpj fc icajkojs , fbfb su ibturbhczb fc oigjrnbr bkcrkb fch oikrcncitj fc hb roquczb , hb prjfuktovofbf y ch pjsokojibnocitj fc hbs cnprcsbs ci hjs bndocitcs kjnpctotovjs . Hb onpjrtbikob fc hjs sostcnbs fc oigjrnbkoûi kjitbdhc rbfokb ci hb utohofbf quc tocici cstjs tbitj pbrb hb tjnb fc fckosojics fc hjs sjkojs fc hbs cnprcsbs kjnj pbrb bquchhjs bquchhjs usubrojs cxtcrijs fc hb oigjrnbkoûi Hbs iucvbs fcnbifbs fc oigjrnbkoûi bdrci kbnpj b hb oitrjfukkoûi fc iucvjs kjikcptjs quc  pucfci hhcabr b pjtcikobhozbr hb cnprcsb fcitrj fch ncrkbfj so sc hc fb ch bfckubfj nbicmj5 rckjijkonocitj y ncfokoûi Hjs sostcnbs ci hbs cnprcsbs sji nuy onpjrtbitcs pjrquc hb kbhofbf fc su onphcncitbkoûi fcpcifcrâ fch ïxotj fc hbs nosnbs, y pjfrâ prjpjrkojibr oigjrnbkoûi gobdhc pbrb hb tjnb fc fckosojics Cs oifoskutodhc quc ci kubhquocr jrabiozbkoûi ch guikojibnocitj kjitbdhc fcpcifc fc hjs sostcnbs, y fch dcicgokojsj quc rcsuhtb pbrb uib jrabiozbkoûi su utohozbkoûi 4.-HJ[ [OVCNB[ KJIVBDHC[ CI HB[ JTABIO]BKOJIC[.Si sostcnb fc oigjrnbkoûi kjitbdhc, kji grckucikob hhbnbfj sonphcncitc ui sostcnb fc oigjrnbkoûi, cs hb kjndoibkoûi fch pcrsjibh, hjs rcaostrjs y prjkcfonocitjs quc sc usb ci ui icajkoj pbrb kunphor sus ickcsofbfcs rutoibrobs fc oigjrnbkoûi goibikocrb. Fcdofj b quc kbfb icajkoj tocic ickcsofbfcs fc oigjrnbkoûi fogcrcitcs kbfb uij usb ui sostcnb fc oigjrnbkoûi kjitbdhc fostoitj Hbs guikojics cnprcsbrobhcs sji vbrobfbs tbhcs kjnj= kjnprbr, vcifcr, gbkturbr, goibizbs, nbrectoia, ctk. \brb kbfb uib fc cstbs bktovofbfcs sc foscòbi hjs sostcnbs y sudsostcnbs pbrb kjitrjhbr jpcrbtovbncitc hjs prjkcfonocitjs bfnoiostrbtovjs ickcsbrojs ci kbfb guikoûi. Kbfb sostcnb fc hb cnprcsb tocic ui jdmctovj pbrb hj kubh guc foscòbfj y pbrb ch kubh guikojib. Cxostci nuk`js sostcnbs sonohbrcs y jtrjs quc rcbhozbi uib nosnb guikoûi pcrj ci rcbhofbf tocici uib guikoûi fostoitb bsî kjnj prjkcsj jpcrbtovj prjpoj. [O[VCNB[ CHCNCIVBHC[ FC OIGJTNBKOJ\I FC SIB CN\TC[B KJNCTKOBHO]BKOJI HJ[ KOKHJ[ FC HB BFNOIO[VTBKOJI \TJFSKKOJI \CFOFJ[ \HBI FC \TJFSKKOJI KSCIVB[ \JT \BABT GBKVSTBKOJI FC TCRSCTONOCIVJ FC KSBIVB[ \JT KJDTBT OIWCIVBTOJ[ NBVCTOB[ \TONB[ KJN\TB[ OIGJTNC KJIVTJH FC KJ[VJ[ \TJFSKKOJI

Fcsfc ch njncitj ci quc ui sostcnb sc fcsbrrjhhb y sc `b pucstj ci guikojibnocitj sc ofcitogokbi fogcrcitcs ctbpbs ci hbs quc ch kjnpjrtbnocitj y ch rcifonocitj kbndobi.

 

;.-JDMCVOWJ[ FCH [O[VCNB FC JTABIO]BKOÛI.Vjfj sostcnb kjitbdhc fcdc cstbr jrocitbifj bh hjarj fc hjs soauocitcs jdmctovjs=          

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Bpcaj b hbs ijrnbs hcabhcs voacitcs. Bscaurbr hb oitcarofbf fc hjs fbtjs. Bfckubfjs rcaostrjs y prjkcsbnocitj fc hbs jpcrbkojics. \rcscitbkoûi fc hb oigjrnbkoûi ckjiûnokb y goibikocrb kjitbdhc.

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Abrbitozbr hb jpjrtuiofbf fc prcscitbkoûi fc hb oigjrnbkoûi.

6.- B\CAJ B HB[ IJTNB[ HCABHC[ H CABHC[ WOACIVC[.Vjfj sostcnb fcdc bpcabrsc b hbs hcaoshbkojics ncrkbitohcs, [jkoctbrobs, Onpjsotovbs y Hbdjrbhcs voacitc pjr cmcnphj= Hjs sostcnbs kjitbdhcs fcdcrâi tjnbr ci kucitb pbrb su chbdjrbkoûi hj soauocitc=  

 Ijrnbs oitcribkojibhcs fc Kjitbdohofbf. Kjitbdohofbf.   \roikopojs fc kjitbdohofbf acicrbhncitc bkcptbfjs.   Kûfoaj fc kjncrkoj   Kûfoaj trodutbroj   Hcy 06;, 27