Que Es La Apertura de Los Libros de Contabilidad

 

H\LXHJI @H LMKPIFAJA@I@ LMKPIFAJAI@ \X^HVAMV PIVHI AA @HQWA\ AEKILAM VIOAVHT LMKPVHVI\ OIPVALXJI4 FI-92-6>676 YXH H\ JI I^HVPXVI @H JM\ JAFVM\ @H LMKPIFAJA@I@, LXIJH\ \MK H\M\ JAFVM\, LMOM \H BILHK JM\ VHEA\PVM\ LMKPIFJH\, LMOM \H VH^IVPHK JM\ @AWA@HK@M\, Q LMOM \H ILPIJATIK JM\ JAFVM\ @H JM\ ILLAMKA\PI\, GMVOI @H ^VH\HKPILAÜK @H JM\ H\PI@M\ GAKIKLAHVM\, LMO^IVIPAWM\, LMK@HK\I@M\, LMOFAKI@M\ Q LMK\MJA@I@M\, BILHV HDHO^JM\ @H LI@I XKM\.

YXH H\ JI I^HVPXVI @H JM\ JAFVM\ @H LMKPIFAJA@I@ Ji iphrturi lmktifjh, m iphrturi `h ji lmktifaja`i`, sh rhijazi ij akalairsh jis iltava`i`hs pmr   pirth `h ji hoprhsi, luik`m sh lmkstatuyh, m ij praklapam `hj hdhrlalam hlmküoalm, sa ji hoprhsi bi vhka`m yi `hsirrmjjik`m uki iltava`i` hk hdhrlalams prhlh`hkths.

\upmkh ji iphrturi, m rhiphrturi, sa km hs ji praohri vhz, `h jms jafrms `h lmktifaja`i` (váish ‚Jafrms sh jjhvi lifm i trivás `hj `hkmoaki`m "isahktm `h iphrturi‟, (sa jilmktifjhs‟), hoprhsi yi yhxastïi) m i"isahktm `h lmkstatulaük" (piri hoprhsis `h kuhvi lrhilaük). Hj isahktm `h iphrturi sh gmroiré lireik`m jis luhktis `h iltavm y ifmkik`m jis `h pitraomkam khtm y pisavm, hs `hlar, rhifrahk`m jis luhktis quh tahkh ji hoprhsi hk hsh praohr omohktm `hj  phrïm`m. I hstms hghltms, biy quh lmksa`hrir quh jis luhktis lmrrhltmris `h iltavm (iomrtazilamkhs y `hthramrms) `hfhk gaeurir lmk sij`m ilrhh`mr. Lmk hsth isahktm sh lmksaeuh `ir  `h ijti, tiktm hk hj Jafrm @airam lmom hk hj Jafrm Oiymr, jms hjhohktms `h pirta`i lmk jms quh luhkti ji hoprhsi, isï lmom su vijmrilaük. Luik`m ji hoprhsi yi hsté lrhi`i, hsms hjhohktms smk jms oasoms quh iquhjjms lmk jms quh throakü hj hdhrlalam ikthramr. @h hsth om`m quh`i shpiri`m uk hdhrlalam hlmküoalm `h mtrm (váish ‚Hdhrlalam lmktifjh‟) y sh akalai uk kuhvm laljm lmktifjh (váish "Laljm lmktifjh"). ^mr mtrm ji`m, sa ji hoprhsi sh ilifi `h lmkstatuar, ji lmktifaja`i` sh akalai lmk hj isahktm `h lmkstatulaük, quh rheastri pmr hj Bifhr aopmrth `h jis ipmrtilamkhs ij lipatij `hj hoprhsiram m `h jms illamkastis y pmr hj @hfh ji oithraijazilaük m `hstakm `h `albm lipatij.

 

LXIJH\ \MK H\M\ JAFVM\

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Jms praklapijhs jafrms  `h lmktifaja`i`  quh `hfh jjhvir uk lmktrafuyhkth quh sh hkluhktri fidm hj ráeaohk `h Vhkti Hghltavi, `homstri`i lmk lmktifaja`i` lmopjhti y fijiklh ehkhrij, smk4 hj Jafrm @airam, Jafrm Oiymr y hj Jafrm `h Akvhktirams y Fijiklhs.

LMOM \H BILHK JM\ VHEA\PVM\ LMKPIFJH\

^iri rhijazir jms isahktms lmktifjhs khlhsatis sheuar hstms < pisms4 9. 6.

- @hth @hthro roak akir ir jis jis lu luhk hkti tiss lm lmkt ktif ifjh jhss qu quhh ak akth thrv rvah ahkh khk k hk hj is isah ahkt ktm. m. - Phkh Phkhrr ouy ouy ljir ljirm m sa jis jis lu luhk hktis tis hk lu luhs hsta taük ük smk smk `h Ilta Iltavm vm,, ^i ^isav savm m m Khtm Khtm ^itraomkaij.

98 `h ji @arhllaük Ehkhrij `h jms Vheastrms y `hj  Kmtirai`m,, quh puh`hs lmksujtir hk hsth `mluohktm,  Kmtirai`m `mluohktm, ukagalü ji gmroi `h jjhvikzi y prhshktilaük  `h jms jafrms mgalaijhs hk hj Vheastrm Ohrliktaj4 Ohrliktaj4 lmk su hktri`i hk vaemr  `hsipirhlaü `hsipi rhlaü hj smpmrth smpmrth hk piphj, hk tm tm`m `mss sus sus gm gmro roit itms ms,, rh rhsp sphlt hltm m `h jm jmss hd hdhrl hrlala alams ms ifahrtms i pirtar `hj 61 `h shptahofrh `h 6>990. 6>90. Isï hs lmom `hsipirhlaü `hsipirhlaü ji jjhvikzi jjhvikzi `h gmroi oikuij `h jms jafrms mgalaijhs, quh hstifi fisi`i hk uki jifmramsi trikslraplaük. Pm`i lmopiùïi `hfh ikijazir hj hsti`m hk quh sh hkluhktrik sus jafrms `h iltis y hj hoprhsi piri piri jheija jheijazirj zirjms ms `h pjhkm pjhkm `hrhlb `hrhlbm m y hstifjh hstifjhlhr  lhr  rheastrm rhea strm `h sml smlams ams  `h su hoprhsi hj prmtmlmjm  `h iltuilaü iltuilaük k piri piri luopja luopjarr lmk ji mf mfjae jaeila ilaük ük thjhoé thjhoétali tali `h prhshk prhshktir tirjms jms lmrrhltiohkth.

 

GMVOI @H ^VH\HKPILAÜK @H JM\ H\PI@M\ GAKIKLAHVM\.

Hsti`ms Gakiklahrms fidm KAAG

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Iltavms. ^isavms.

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^itraomkam khtm.

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Eistms h akerhsms.

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Gjudms `h hghltavm.

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Fijiklh `h satuilaük.

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Luhkti `h pár`a`is y eikiklais.

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GMVOI @H ^VH\HKPILAÜK @H JM\ H\PI@M\ GAKIKLAHVM\

JM\ H\PI@M\

GAKIKLAHVM\ LMO^IVIPAWM\ \mk hj lmkduktm lmopjhtm `h hsti`ms gakiklahrms quh ji hkta`i` hoath, `mk`h km süjm sh rhlmeh ji akgmroilaük `h hsh iùm, sakm quh tiofaák ouhstrik ji oasoi akgmroilaük piri ukm m oés  phrïm`ms ikthramrhs. JM\ H\PI@M\

GAKIKLAHVM\ LMK@HK\I@M\

Fijiklh Lmk`hksi`m   (`hgakalaük (`hgakalaük)) Fijiklh Fijiklh Lmk`hksi`m 4 Hs iquáj iquáj qu quhh ouhs ouhstr trii ji satuilaük gakiklahri  y rhsujti`ms `h mphrilaük `h uki akstatulaük gakiklahri lmopuhsti pmr ji lmopiùïi thkh`mri y sus sufsa`airais, lmom sa tm`is lmkstatuyhrik uki smji uka`i` hlmküoali. JM\ H\PI@M\

GAKIKLAHVM\ LMOFAKI@M\.

Jms Hsti`ms gakiklahrms lmofaki`ms smk iquhjjms quh ouhstrik jms rhsujti`ms `h mphrilaük, ji satuilaük gakiklahri y jms liofams hk ásti `h jis lmopiùïis igajai`is lmom sa sh tritirik `h uki smji y i`hoés, hxprhsik ji guhrzi `h jis hoprhsis quh sh bik suoi`m hk ji lmofakilaük tiktm `h iltavms, pisavms, lipatij.

JM\ H\PI@M\

GAKIKLAHVM\ LMK\MJA@I@M\

Jms hsti`ms gakiklahrms lmksmja`i`ms  smk jms hsti`ms gakiklahrms  `h uk erupm hk hj quh jms iltavms, pisavms, pitraomkam, akerhsms, eistms, y gjudms `h hghltavm `h ji lmktrmji`mri y sus sufsa`airais sh prhshktik lmom sa sh tritish `h uki smji hkta`i` hlmküoali.