Mapa Conceptual Analisis de Estados Financieros

May 13, 2019 | Author: Luz Marina Rodriguez Linares | Category: Accounting, Financial Statement, Profit (Economics), Decision Making, Investing
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Short Description

El mapa conceptual describe de manera clara y detallada la unidad I Introduccion y Generalidades de la Materia Analisis ...

Description

_INXOSWNEAE HOSDÄI UBSB XNGOSOGUBSAEB AGAEÎDNGB HAG_KUAE EO GNOIGNAW OGBIBDNGAW  ^ WBGNA WBGNAKOW KOW OWG_OKA EO AEDNINWUSAGNBI DAVA GBIGOVU_AK  AIAKNWNW EO OWUAEBW HNIAIGNOSBW

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Aubs0 Kup D Sbesäluop G)N0 1=)?3?3>=

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AIAKNNWNW EO OWUAEBW HNIAIGNOSB WO WOHNIO W GBDB

Oi ka avkngagn÷i WO H_IEADOIUAeo mossadnoiaw ~ eo ui gbi`uib eo îgingaw

A kbw owaebw hniaignosbw ~ Q_O WO AVKNGAI eodáw eabw gbdvkodoiasnbw

Ka sada eo kaw hniaipaw gu~bw huieadoibw ~ bc`onxbw ln¤sai oi bsib a ka bcoign÷i eo doeneaw ~ sokagnbiow guai¤nanxaw vasa ka bda eo eognwnb¤iow+ a saxîw eo ka avkngagn÷i eo niwsudoibw ~ îgingaw daodángaw wbcso gnhsaw ~ eabw wudninwsaebw vbs ka gbiacnkneae+ saiwhbsdáiebkbw vasa wu eocnea niosvsoagn÷i)

KA HAWO

Losoignak eo aiáknwnw hniaignosb wo eowassbkka oi enwniaw oavaw ~ wu vsbgowb gudvko enxoswbw bc`onxbw KA VSNDOSA Ka gbixoswn÷i eo

GBI OK VSBVBWNUB

Eo bcoios doeneaw ~ sokagnbiow guainanxaw quo woñakoi ok gbdvbsadnoib+ ib w÷kb eok oio ogbi÷dngb wnib adcnîi eo akluiaw eo Kaw îgingaw aiáknwnwdáw wuw eo xasnackow hniaignosb wnlinhnganxaw o ndvbsaiow)

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 UAKOW GBDB Wuvosxnxoigna Oxnas snowlbw eo vîsenea b niwbkxoigna Gbdvons ohngnoiodoio Da}ndnpas ka vasngnvagn÷i oi ok dosgaeb Dnindnpas kbw gbwbw Da}ndnpas kaw unkneaeow  Alsolas xakbs a ka odvsowa Daioios ui gsogndnoib uinhbsdo oi unkneaeow Da}ndnpas ok xakbs uinasnb eo kaw aggnbiow ^ wu xakbs eo xoia) Oxakuas ok inxok eo agnxbw aeoguaebw ~ wu hniaignadnoib)  Aiaknpas ok Gavnak eo saca`b) Owuenas ok Inxok eo kaw nixoswnbiow) Oxakuas ka macnkneae eo ka odvsowa vasa valas+ bbslas coiohngnbw a kbw odvkoaebw+ og) Vsovasas ~ unknpas owaeäwngaw eo nilsowbw) Oxakuas ka Sowvbiwacnkneae eo ka Losoigna) Solukas kaw agnxneaeow eo ka Odvsowa) Bsaw dáw)

BC@OUNXBW EOK AIAKNWNW EO OWUAEBW HNIAIGNOSBW VOSWNL_OI

Nihbsdas wbcso ka wnuagn÷i ogbi÷dnga eo ka odvsowa+ kbw sowukaebw eo kaw bvosagnbiow ~ kbw gadcnbw oi wu wnuagn÷i hniaignosa+ vasa quo kbw enxoswbw uwuasnbw eo ka nihbsdagn÷i hniaignosa V_OEAI

1) Gbibgos+ owuenas+ gbdvasas ~ aiaknpas kaw oieoi¤gnaw eo kaw enhosoiow xasnackow hniaignosaw quo nios¤xno¤ioi b wbi vsbeugb eo kaw bvosagnbiow ogbi÷¤dngaw eo uia 3) Oxakuas ka wnuagn÷i odvsowa hniaignosa eo ka bslainpagn÷i: ow eogns+ wu wbkxoigna ~ knquneop awä gbdb wu gavagneae vasa loiosas soguswbw 7) Xosnhngas ka gbmosoigna eo kbw eabw nihbsdaebw oi kbw owaebw

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GBIUOINEB EO KBW OWUAEBW HNIAIGNOSBW Kbw Owaebw Hniaignosbw noioi gbdb hni owaieasnpas ka nihbsdagn÷i ogbi÷dngb$ hniaignosa eo ka odvsowa a saxîw eo kbw Vsnignvnbw eo Gbiacnkneae Oi iuowsb vaäw wo okacbsai vbs kb Ka owsugusa ~ gbdvbwngn÷i loiosak guasb Owaebw eo kbw soguswbw hniaignosbw Hniaignosbw+ quo wbi0 quo daio`a ka odvsowa ~ ka D_OWUSA CAKAIGO LOIOSAK B EO sokagn÷i oiso huoiow ~ uwbw WNU_AGN×I eok bw dnwdbw oi ui vuib eo nodvb owvogähngb) Kbw nilsowbw quo ma loiosaeb D_OWUSA OWUAEB EO LAIAIGNAW ^  ka odvsowa eusaio owo VÎSENEAW B EO nodvb ~ kbw gbwbw ~ lawbw SOW_KUAEBW nigussnebw b gauwaebw vasa OWUAEB EO VAUSNDBINB loiosas owbwbhsogo nilsowbw) Quo sogblo IOUB OW _IA G_OIUAnihbsdagn÷i wbcso beaw kaw bvosagnbiow quo ahogai a kbw OWUAEB EO HK_@B EO Hbiebw Vsbvnbw+ ~a eosnxoi OHOGUNXB

* AGUNXB * VAWNXB * *GAVNUAK NILSOWBW * LAWUBW * _UNKNEAE B VOSENEA

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AVKNGAGN×I EOK AIAKNWNW HNIAIGNOSB VASA KBLSAS _IA AVKNGAGN×I

Bvnda eok aiáknwnw o niosvsoagn÷i eo ka wnuagn÷i hniaignosa eo uia oineae+ wo eoco vbwoos ka da~bs nihbsdagn÷i vbwncko+ ow eogns+ ib cawa wbkadoio gbi ka bcoign÷i eo kbw owaebw hniaignosbw vsnignvakow -Cakaigo Loiosak ~ Owaeb eo Sowukaeb.+ wnib+ quo eoco gbiwukaswo kbw enhosoiow nihbsdow ~ ebgudoibw aio}bw a kbw dnwdbw+ eocneb a quo kbw owaebw hniaignosbw wbi ai wbkb uia mossadnoia vasa quo kbw uwuasnbw o}osibw+ vsnignvakdoio kbw agsooebsow vuoeai bdas VASA Q_O OWUO AIAKNWNW eognwnbiow Wnsxa vasa kblsas ka bda eo eognwnbiow+ ow soqunwnb nienwvoiwacko quo wo gudvka gbi ka gakneae eo ka nihbsdagn÷i gbioinea oi kbw owaebw hniaignosbw ~ owaw eocoi oios ka guakneae

EO WOS

¼ Wuhngnoio+ ohngap ~ ohngnoio ~ eocoi oios bebw wuw wbvbsow) ¼ Csnieaswo oi ok nodvb quo eoosdnia ka ibsdanxa kolak ~ kbw soquosndnoibw eo ka ensoggn÷i eo ka odvsowa) ¼ Wos soak ~ hneoenlia beaw kaw saiwaggnbiow nigbsvbsaeaw a kbw solnwsbw gbiackow ¼ Wos gsoäcko ~ xáknea+ cawáiebwo vasa vas a okkb oi ka gavagn÷i eo kbw eabw vsndasnbw gkawnhngaebw+ oxakuaebw ~ solnwsaebw gbssogadoio) ¼ Ok wnwoda gbiacko owackogneb eoco loiosas nihbsdagn÷i

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W_W BSNLOIOW

Wo sodbiai a ka 3 dnae eok w) ]N] W_ AVKNGAGNBI

OXBK_GNBI ^ KNDNUAGNBIOW

Eo hbsda wnwodánga xnoio eoosdniaea vbs 3 mogmbw

Eo kbw kkadaebw vsnignvnbw gbiackow loiosakdoio agovaeb ib o}nwo ui g÷enlb gbiacko ðingb gbdvkob ~ gbi

A VOWAS

Ka gbiwbkneagn÷i eok Eo ka 1 gbigovb eo odvsowa eîgaea eok w) ]] gbdnoipa a Ka iogowneae eo kaw A VASUNS unknpaswo ok niwnugnbiow eoibdniaeb hniaignosaw eo dîbeb oxakuas ok snowlb aio gnoiähngb0 ok ka eodaiea gsognoio aiáknwnw vbs eo soguswbw vbs vaso W_ BC@OUNXB sanbw eo kaw odvsowaw Cáwngb ow vsbvbsgnbias eabw ðnkow wbcso ka odvsowa a kbw quo noioi quo bdas eognwnbiow

KNDNUAGNBIOW

Ow saiwnbsna

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OWUAEBW HNIAIGNOSBW A_ENUAEBW WO EOHNIO A_ENUBSNA

Gbdb ok o}adoi vsbhownbiak+ bc`onxb o nieovoienoio+ eo kaw bvosagnbiow hniaignosaw ~"b Aedninwsanxaw+ quo wo soaknpa gbi vbwosnbsneae a wu o`ogugn÷i oi kaw oineaeow vðckngaw b vsnxaeaw ~ gu~b vsbeugb hniak ow ui nihbsdo n ihbsdo gbioinoieb bvnin÷i wbcso ka nihbsdagn÷i hniaignosa ~"b aedninwsanxa auenaea+ awä gbdb gbigkuwnbiow ~ sogbdoieagnbiow oienoiow a vsbdbxos ka ogbibdäa+ ohngnoigna ~ ohngagna eo ka lown÷i odvsowasnak b losoignak+ wni vos`ungnb eo xosnhngas ok gudvkndnoib gudvkndnoib eo kaw ko~ow ~ solukagnbiow avkngackow)

VSNIGNVAKOW

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DOUBEBW OIUSO KBW VSNIGNVAKOW OWUAI0

1) Dîbeb gbdvasanxb) 3) Dîbeb Lsahngb)¦ 7) Dîbeb eo Sapbiow ~ vsbvbsgnbiow Hniaignosaw) 5) Dîbeb eo Owaeb eo Gadcnb oi ka vbwngn÷i hniaignosa+ eok gavnak eo saca`b ~ eo gbssnoio eo ohognxb)

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