Sesión 3 - Dinámica Del Plan Contable Bancario

 

DSRT@:

D`mtnblglhnh bnmdnrln

YR@O YR @OC CT@ T@R: R:

Cd`m Cd `m.. \ DY DYD. D. Ng Ngcx cx F` F`m` m`rl rl` ` Tca Tcaur urn n

D@MXNBLGLHNH BNMDNRLN  

XCKN

4

HLMNKLD MNKLDN N HC HCG G YGN YGNM M D@M D@MXNB XNBGC GC HL

 

YGNM D@MXNBGC BNMDNRL@

Ygnm D`mt D`mtn nbgc bg c Lms mstl tltu tudl dl`m `mc cs Ol mnmdl mnmd l crns (TBT) (TBT)  Nd  N d t l v ` , Ynsl Yns l v ` y Yntr Ynt r l k ` m l `

 

CTXR CT XRSD SDXS XSRN RN HCG HCG YDYD- LO Cgckcmt` > : Ndtlv` Cgckcmt` 2: Ynslv` Cgckcmt` 4: Yntrlk`ml` Cgckcmt` 8: Anst`s Cgckcmt` 3: Lmarcs`s Cgckcmt` ?: Rcsugtnh` Cgckcmt` 1: D`mtlmacmtcs Cgckcmt` 6: 8  

Cg N Nf` f`rr rr`, `, gn Lmvcrslôm y cg Tlstckn Olmnmdlcr`

 

Ducmtns Duc mtns hc Nf` Nf`rr` rr`  — Ducmtns Bîsldns Gn Tupcrlm rlmtcm cmh hcmdl dln n hc Bn Bnmmdn, Tcaur`s r`s y NOY NOY (TB (TBT) npr`b r`bô cg rca rcagnkc gnkcmmt` hc Ducmtns Bîsldn, cm cg dung scþngn quc g`s hcpôslt`s y rctlr`s hlnrl`s hc gns ducmtns bîsldns m` p` p`hr hrîm îm supc supcrn rnrr g` g`ss T/ T/>. >.99 999. 9. °^uì °^ uì cs umn umn ducm ducmtn tn bîsl bîsldn dn00 Sm Smn du ducm cmt tlôm n mbî bîsl sldn dn cs`mns nq nquc ggnnturn quc qu c sgn gns s cm cmt lh lhnh nhc cpôsl s slt` nu nut `rlz nhns hc hcg gr`s. slst sls. stck ckn n ol olmn mnmd mdlc lcr` r` p` p`mc mcm m n hlsp hlnsp`s `sld ldlô hc pcrs pcrs`m nsucgg mn mntu rngc gcs pn pnrn rn tcg hc hcpô t`t`r hclznh sus su snsnf nf`r `rr` Yn Ynrn rn nbrl nb rlr r um umn n ducm du cmtn tn hc nf nf`r `rr` r`ss hc cst cstc tl tlp` p`,, sô sôgg` cs mc mcdc dcsn snrl rl`` prcs prcscm cmttnr cg HML hcg hcg tl tlttug ugn nr. Nhck Nhckî îs, cs hlstlmtn hlstlmtn cmtlhnhcs hcs olmnmdlcrn olmnmdlcrns s. n g ns ns d uc ucmt mtn ns s uc ucg h` h` quc quc `orc `orcd d cm cm g ns ns cmtlhn

 

 N d `m t l m u nd ndll ô m, g ns d nrnd nr ndtt crës crë s t l d ns h c um n d du u cmt n b bîs îsll d n: ►Cs

nblcrtn p`r pcrs`mns mnturngcs mndl`mngcs ` cxtrnmjcrns rcslhcmtcs.

►G`s

hcpôslt`s y rctlr`s hlnrl`s hc um klsk` tltugnr cm umn klskn ckprcsn m` puchcm cxdchcr g`s T/>.999. ►Cs

cxprcsnhn cm k`mchn mndl`mng y cg sngh` d`ms`glhnh` hc ducmtns bîsldns hc um klsk` tltugnr, cm umn klskn ckprcsn, m` puchc scr supcrl`r n T/2.999 cm t`h` k`kcmt`. ►G`s

hcpôslt`s y rctlr`s kcmsungcs ndukugnh`s hc um klsk` tltugnr cm umn klskn ckprcsn m` puchcm cxdchcr g`s duntr` klg s`gcs T/8.999.

 

Ducmtn D`rrlcmtc Hcolmldlôm Gn ducmtn d`rrlcmtc (dtn. dtc.) cs um d`mtrnt` bnmdnrl` h`mhc cg tltugnr  cocdtún lmarcs`s hc o`mh`s. D`m umn ducmtn d`rrlcmtc sc puchc hlsp`mcr hc g`s hcpôslt`s lmarcsnh`s hc o`rkn lmkchlntn n trnvìs hc tng` ng`mn mnrl rl`s `s,, dnjc njcr` r`ss nu nut` t`kî kîttld ld``s ` gn vcm cmttnm nmlglggn gn hc gn dnjn dnjn ` bn bnmd md`. `.

 

Ducmtn Duc mtn D`rrl cmtc (Bcmcoldl` (Bcmcoldl` s  — dns` B DY) DY) •

Bcmcololdl Bcmc dl`s `s hc Du Ducm cmtn tn D` D`rr rrlc lcmt mtcc BDY Xc pcr crk kltc ltc rc rcn nglzn glznrr fns nsttn 6 `pcr `pcrnndl dl``mcs mcs sl slmm d`st d`st`` ng kcs cm gn gnss _cm cmttnm nmlglgggns hc mu mucs csttrn rnss Nac Nacmd mdln lnss BDY. BD Y. Lm Lmdg dguy uyc c hc hcpô pôsl slt` t`s, s, rctl rctlr` r`s, s, dfcq dfcquc ucss y dnra dnra`s `s kn knmu mung ngcs cs..

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M` mc mcdc dcsl sltn tn um k` k`mt mt` ` këml këmlk` k` hc np npcr crtu turn rn..

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X` X`h` h`ss tus tus hc hcpô pôsl slt` t`s, s, rctl rctlr` r`ss y trnm trnmso socr crcm cmdl dlns ns cm dnjc dnjcr` r`ss nut` nut`kî kîtltld` d`ss BD BDY Y y nacm nacmtc tcss BD BDY Y slm slm d`st d`st`, `, slck slckpr prc c quc quc gn `p `pcr crnd ndlô lôm m gn rcng rcngld ldcs cs cm gn pr pr`v `vlm lmdl dlnn cm qu qucc nbrl nbrlst stcc gn du ducm cmttn*. n*. X`hns gns `pcrndl`mcs cm Bnmdn p`r Xcgìo`m`, Kôhug` hc Tngh`s, Bnmdn p`r Lmtcrmct y Bnmdn

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Dcgu Dc gugn gnrr sl slm m d` d`st st`. `. •

Ng nbrlr tu Ducmtn D`rrlcmtc BDY rcdlbcs umn Xnrjctn hc Hìblt` Drchlkîs quc m` d`brn knmtcmlkl knmt cmlklcmt` cmt` kcmsu kcmsung. ng. •

* Tl g`s rctlr`s/hcpôslt`s sc rcnglznm cm umn pgnzn (g`dnglhnh) hlstlmtn n gn pgnzn cm quc sc nbrlô gn du ducm cmtn tn,, sc d` d`br brnr nrî î d`kl d`klsl slôm ôm p`r p`r `p `pcr crnd ndl` l`mc mcss hc `trn `trn g`dn g`dnglglhn hnh. h.

 

Rcs`gu Rcs `gudlô dlômm T.B T.B.T. .T. Mº Mº 96