Monografía Contable Pre-Maratón Contable

 

 GLFLKPMEÇM ALFXM@JI ^PI-GM ^PI -GMPMX PMXÑF ÑF ALF ALFXM@ XM@JI JI

Jm igprism QLEXHMXM Q.M.A. Piofoaom sus matovohmhis if ij 0>=9 plr jl aumj ym auiftm alf vmrols mýls hi prisifaom p risifaom y trmyiatlrom if ij giramhl. Hishi His hi ij algoif algoifzl zl hi sus matovo matovohmh hmhis, is, si ispiao ispiaomjo mjozl zl if jm viftm viftm hi gmtiro gmt iromji mjis s hi alfstru alfstruaao aaoñf. ñf. Ohif Oh ifto toeo eoam amhl hl alf alf Pua4 Pua4 0>95 0>9512 120? 0?52 52>, >, si ifau ifauif iftr trm m sotu sotumh mhls ls if jm Mv. Mv. Jm Gmro Gm rofm fm =901 =901 hi jm aouh aouhmh mh hi Jogm Jogm, , tifo tifoif ifhl hl algl algl ripr ripris isif iftm tmft fti i jik jikmj mj m jm siýlrm Fmhom siýlrm Fmhom Ljmrti Ljmrti Glrglf Glrglftly tly3 3 jm igpr igprism ism istí istí alfel alfelrgm rgmhm hm plr tris tris slaol slaols s y su a amp mpot otmj mj slao slaomj mj istí istí a alf lfst stot otuo uohl hl h hi i jm sok sokuo uoif ifti ti elr elrgm gm4 4 (Qi toifi algl rieirifaom F¾ =) Fmhom Ljmrti Gl Glrglftly Q/. 89,>>>.>> Kilrki ^ïriz Pmgls Q/. 19,>>>.>> Pljmfhl Gi Gihofm Amrhlsl Q/. 09,>>>.>> MJ >0/>=/ >0/>=/0>= 0>=9 9 jm igpris igprism m riofoa riofoaom om sus matovo matovohmh hmhis is alf jls sokuoi sokuoifti ftis s smjhls4 Amdm Aboam Ausal Q/. =,2>>.>> @mfal hi Arïhotl hij ^irô AXM. AXI. F¾ ===-0=59?298-0=89 Q/. =0,9>>.>> Auiftms plr al`rmr Algiraomjis Q/. ;,2>>.>> Qirvoaols mftoaopmhls Q/. =1,9>>.>> Giramhirçms Q/. ?9,925.>> Gui`jis Q/. =;>,1>>.>> Oftirisis Hoeirohls Q/. =9,2>>.>> Hipriaomaoñf Q/. 9?,?>>.>> Auiftms plr pmkmr Algiraomjis Q/. =;,>>>.>> ^ristmgls plr ^mkmr Q/. =1>,>>>.>> Fmhom Ljmrti Glrglftly Q/. 89,>>>.>> Kilrki ^ïriz Pmgls Q/. 19,>>>.>> Pljmfhl Gihofm Amrhlsl Q/. 09,>>>.>> Ytojohmhis Maugujmhms Q/. 9,125.>> Qljuaoñf4

 

JM IG^PIQM IG^PIQM PIMJOTM PIMJOTM JMQ JMQ Q QOKYOI OKYOIFXIQ FXIQ L^IPM L^IPMAOLFIQ AOLFIQ IF IJ IJ GIQ GIQ HI HI EI@PIPL EI@PIPL 0>=94 =. Qi rikostrm ij riao`l plr ij sirvoaol hi ifirkçm ijïatroam quihmfhl

pifhoif pifho ifti ti hi hi pmkl pmkl, , si host hostro ro`u `uyi yi mhgofo mhg ofostr strmao maoñf ñf y ;>% pmrm pmrm viftms. viftms.

ij ij

kmst kmstl l

if

1>% 1>%

pm pmrm rm

 

Qljuaoñf4

 

Msoiftl plr ij sirvoaol hi juz

0. Ij >0/> >0/>0/0 0/0>=9 >=9, , si algprm algprm giramh giramhirç irçms ms mj mj alftmh alftmhl l alf alf abiqu abiqui i F¾ ?2;5 ?2 ;598 9810 10= = hij hij @A^ @A^ sikô sikôf f emat ematur urm m soku sokuoi oift fti4 i4 EMAX EMAXYP YPM M F¾ >>=>>=-59 5982 82 Pmzñf Qlaomj JLQ MP@LJIQ Q.P.J. PYA4 0>951212>2; hlgoaojomhl if Mv. Mv . Jls Jls Aros Aroslj ljis is F¾ ===1 ==1 Jogm, ogm, Qura Qural l. ^lr uf glft glftl l hi Q/. Q/. 1;9>. ;9>.0> 0> gís O.K.U., su pmkl is mj hçm sokuoifti.

Msoiftl Msoif tl p plr lr j jm m al algprm gprm hi giram giramhirçm hirçms s

 

Msoiftl plr ij pmkl hi jms giramhirçms algprmhms

1. Ij >9/>0/ >0/0>=9 alf ema emat turm >>0-59?28 hi hi PY PYA4 0>9 0>995190;;0 y rm rmzñf slaomj ‚JM JO@IPXMH Q.M.‗ Qi algprm giramhirçms plr Q/. 9,=>> gís O.K.U O.K .U.3 .3 mj hçm hçm soku sokuoi oift fti i jm ema ematu turm rm is amfd amfdim imhm hm plr plr ufm ufm ji jitr trm m m 1> 1> hçms gís ij 9% 9% hi oftirïs oftirïs sikôf sikôf fltm fltm hi hï`otl hï`otl >>=-1895 >>=-1895 Qljuaoñf4

Msoiftl plr ij pmkl hi jms giramhirçms algprmhms

 

Msoiftl plr ij amg`ol hi jm ematurm plr jitrm gís ij al`rl hij oftirïs

Msoiftl plr ij kmstl eofmfaoirl mj vifaogoiftl hij pmkl hi jm jitrm

8. Ij >2/ >2/>= >=/0 /0>= >=9 9 alf alf Emat Emat. . >>= >>=-1 -108 0822 22 PYA4 PYA4 0>=> 0>=>=8 =8>;0 >;005 05 PI^P PI^PIQ IQIFX IFXMA MAOL OLFI FIQ Q ^IPÔ ^IP Ô IOPJ IOPJ si vifh vifhi i gira giramh mhir irçm çms, s, plr plr Q/. Q/. 09,9 09,9>> >>.> .>> > ofaj ofajuy uyi i O.K. O.K.U. U. mj alftmhl alf abiqui F¾ 10598==11 hij @A^.

 

Msoiftl Msoif tl p plr lr j jm m al algprm gprm hi giram giramhirçms hirçms

Msoiftls plr ij al`rl hi jms giramhirçms vifhohms 9. Ij =0/>=/0 =/0>=9 alf emat. >>9-= 9-=8;2?59 Pua4 =>;1>>? >>?25?? 5?? KLFT LFTMJL ^OFMQA ^OFM QAL L PMEM PMEMIJ IJ, , si algp algprm rm gira giramh mhir irçm çms s plr plr uf vmjl vmjlr r hi algp algprm rm Q/. Q/. ;,0>>.>>, ;,0>> .>>, 9> % mj alftmhl alftmhl alf abiqui abiqui F¾ 598=19, 598=19, ij ij ristl m 1> homs. homs.

 

^lr ij pmkl hij 9>% hi jm ematurm 5. Ij =8/> =8/>=/ =/0> 0>=9 =9 alf alf e ema mat. t. >>=>>=-0= 0==9 =9= = si si vif vifhi hi gira giramh mhir irçm çms s m fuis fuistr trl l ajo aj oifti ifti alf PYA4 PYA4 0>=>2 >=>2> >58;> 58;>; ; Ij Íjmg Íjmgl l Q.M. .M. plr plr Q/.0 Q/.0?, ?,1 1>>. >>.>> meiat eiatls ls mj O.K.U. O.K .U. y =9>> =9>>, , ixlfir ixlfirmhl mhls s hij O.K.U. O.K.U. mj arïhot arïhotl l if 5> 5> hçms. hçms.

 

^lr jm viftm hi giramhirçms sikôf ematurm ;. Ij 0>/>= >/>=/0 /0>= >=9 9 Qi pmkm mkm a al lf abi abiq qui F¾ 598 59801= 01= p pm mrti rti h hi i jm jm hiu hiuhm hm m fuistr fui strl l prlv prlviih iihlr lr JM JO@IPX JO@IPXMH MH Q.M. Q.M. plr Q/. 0,5>>. 0,5>>.>> >> alf uf hisaui hisauiftl ftl hij >2% >2 % pl plr r prlf prlftl tl pmkl pmkl. .

MQOIFXL ^LP IJ ^MKL MJ ^PLUIIHLP ALF HIQAYIFXL HIJ 2% 2. Ij 00/ 00/>= >=/0 /0>= >=9 9 alf alf e ema mat. t. F¾ >>=>>=-0= 0==9 =90 0 Qi Qi vifh vifhi i gira giramh mhir irçm çms s m fui fuist strl rl ajoifti ajoif ti alf PYA4 =>>820= =>>820==9=1 =9=1 Em`oljm Em`oljm Uikm Mjmrañf Mjmrañf, , plr Q/. 9;,1>>.>> 9;,1>>.>> gís O.K.U hisalftífh hisalftífhlji lji ij 0% mj mj alftmhl alftmhl fls ieiatôm ieiatôm uf hipñsotl hipñsotl m fuistrm fuistrm auiftm hij @A^.

 

MAI^XMP ^MPM PIKOQXPMP IJ PYA HIJ AJOIFXI

PIKOQXPMP IJ PYA HIJ AJOIFXI FYIUL

 

PIKOQXPMFHL IJ MQOIFXL HI UIFXM HI GIPAMHIPÇMQ. ?. Ij 1>/> 1>/>=/0 =/0>=9 >=9 jm pjmf pjmfojj ojjm m hi suijhl suijhl Msaoif Msaoifhi hi m Q/. =>,0>> =>,0>> (suijh (suijhls ls `rutls), si pohi rikostrmr, sm`oifhl qui tlhls jls trm`mdmhlris si ifauiftrmf ifaui ftrmf meojomhl meojomhls s mj QF^ y ij igpjimhlr igpjimhlr pmkm IQQMJYH IQQMJYH hi mauirhl mauirhl m jiy, (jls kmstls si hostro`uoríf ;>% mhgofostrmaoñf, 1>% viftms).

^LP IJ MQOIFXL HIJ ALG^PLGOQL HI JM ^JMFOJJM HI PIGYFIPMAOLFIQ

 

^LP IJ ^MKL HI JMQ PIGYFIPMAOLFIQ HIJ GIQ HI IFIPL

^LP IJ ^MKL HI IQQMJYH _ LF^

 

=>. =>. Mj 1>/> 1>/>=/ =/0> 0>=9 =9 Qi toif toifi i a alg lgl l Q Qtl tlac ac Eofm Eofmj j h hi i 29,>>>.>>, si pohi hitirgofmr ij alstl hi viftms. OFUIFXMPOL OFOAOMJ + ALG^PMQ - OFUIFXMPOL EOFMJ 7 ALQXL HI UIFXMQ

Q/. Q/. Q/. Q/.

gira giramh mhir irçm çms s

plr plr Q/

?9,925.>> ==,0>=.5? 29,>>>.>> 0=,;2;.5?

^LI IJ MQOIFXL HIJ ALQXL HI UIFXMQ =1. Ij 1>/= =1. 1>/=0/ 0/0> 0>=9 =9 hoaoig`ri).

Qi

pohi ohi

ieia ieiatu tumr mr

ij

aoirr oirri i

alft alftm` m`j ji

(pir (pirol olhl hl

 

QI KIFIPMPMF KIFIPMPMF JLQ JLQ MQOIFXLQ MQOIFXLQ HI AOIPPI AOIPPI HI GMFIPM GMFIPM MYXLGÍXOAM MYXLGÍXOAM MJ ^IPOLHL 0>=9-=8

XLHMQ JMQ AYIFXMQ AIPPMHMQ MJ AOIPPI HIJ IDIPAOAOL