Taller Final Contabilidad 5 2016-15

 

JMY^MYGJAÚO SOARCYZAUGYAG FAOSUM EC EAMZ ^YMKYGFG EC JMOUGESYÄG ^ÐIDAJG JSYZM EC JMOUGIADAEGE BAOGOJACYG R ^rmbcsmr0 Gdcx Krgogems Uru`addm

 IM[AC Z.G. ^mscc cd ;5% ec dgs gjjamocs ec dg cfprcsg Zpgjc Meeaty Z.G. LCJLMZ CJMOMFAJMZ CO 9>75 Cd 7/2/73 IM[AC Z.G. rcgdazm uo p prcstgfm rcstgfm ec dgrkm pdgzm g Zpgjc M Meeaty eeaty Z.G. ^mr vgdmr ec $ ;>.>>> g uog tgsg ec aotcrás ecd 7% fcosugd pgkgecrm scfcstrc vcojaem. Cd 73 ec Mjtuirc ec 9>73 Dg cfprcsg suimreaogeg.

^gkm eavaecoems smirc dgs utadaegecs ecd g÷m 9>75 pmr

vgdmr ec $ 7;3.>>> smo dgs utadaegecs rctcoaegs quc sc cstgo pgkgoem g dms gjjamoastgs sckðo su oavcd ec pgrtajapgjaúo Cd 7< Omvacfirc 9>73 dg Zuimreaogeg vcoec g dg Fgtraz Fcrjgojags pmr vgdmr ec

$ .>>> jmo uo jmstm ec vcotgsecd 29%

g jráeatm. G su vcz dg Fgtraz vcoec csgs fcrjgojags co $ 15.9>> g mtrms jdacotcs g jráeatm.

AF^MYUGOUC Ucokg co jucotg quc dms sgdems prcscotgems g jmotaougjaúo ecd Igdgojc y Cstgem ec Ycsudtgems smo ecd g÷m 9>73 pcrm BGDUGO ZCY gjtugdazgems jmo dms rckastrms jmotgidcs gotcramrfcotc aoeajgems, tgotm co dg jmotgiadaege jmotgiadaege ec dg cfprcsg Fgtraz jmfm co dg jmotgiadaege ec dg cfprcsg suimreaogeg. suimreaogeg. Gjtugdajc cotmojcs dms sgdems y prmjceg g rcgdazgr dgs cdafaogjamocs y dg jmosmdaegjaùo ec cstgems baogojacrms. ZC ^AEC0 7) Ycgdazgr dms gsacotms pgrg jgeg uog ec dgs trgosgjjamocs prmpucstgs co jgeg ccfprcsg fprcsg y gjtugdazgr dms igdgojcs y C Y 9) Ycgdazgr dgs cdafaogjamocs jmrrcspmoeacotcs j mrrcspmoeacotcs cotrc cfprcsgs :) Mitcocr dms sgdems jmosmdaegems ecd cstgem ec rcsudtgems y cd igdgojc. 5) ^rcscotgr Cd Cstgem ec Zatugjaúo Zatugjaúo Baogojacrg y Cstgem Ycsudtgems Jmosmdaegem ecd krupm Cjmomfajm dastm pgrg `uotg ec smjams Jucotg

Zpgjc Meeaty Z.G.

IM[AC Z.G.

Easpmoaidc J x J Jdacotcs J x J Raojudgems Aovcrsamocs co Zuimreaogegs Aovcotgrams ^rmpacegecs pdgotg y cquapm Aotgokaidcs ^rmvccemrcs

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729,;3> $ ;1,219 $ $ 71:,>> $ 52,11< $ 35,;>> $ (791,>>>) $

75;,2 19,5;> 19,>>> 25,19> ;7,5>> (51,>>>)

J mstms y pmr Kgspgkgr tms pmgr pRaojudgems gkgr Jucotgs Aotcrás Faomratgram IGDGOJC Jgpatgd Zmjagd Stadaegecs Yctcoaegs Stadaegecs ecd C`crjajam

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Rcotgs Jmstm ec Rcotgs Kgstms ec Gefmo Kgstms ec Rcotgs Kgstms Baogojacrms Aokrcsms Baogojacrms Aokrcsm Fátmem ec dg ^. ^gtrafmoagd Stadaege ecd C`crjajam

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9>> (7>:,>>>) (7;,>>>) (79,53>)

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73;,>>> (2>>) (2,5>>) (;,:>>)

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Aotcrás Faomratgram C.Y. ZSFGZ AKSGDCZ

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C@CYJAJAM O¾ 9  Dg cfprcsg cfprcsg @SF^ Z.G. tacoc uog aovcrsaúo ecd 27% co u uog og suimreaogeg juym jgpatgd susjratm y pgkgem cs ec $ ;3>.>>>.>>> cd 7;% pcrtcocjc g gpmrtcs jmo eavaecoems prcbcrcojagdcs. Ec csc 7;% , 7> puotms smo ec ec dg cfprcsg @SF^ Z.G. Dms mtrms mtrms ; puotms smo ec ec mtrms gjjamoastgs G - Dg Jmfprg ec dg Aovcrsaúo sc rcgdazm co cd g÷m 9>7: rckastrc dg jmfprg ec dg aovcrsaúo tgotm pgrg dg Fgtraz jmfm pgrg dg suimreaogeg Bcjlg ec 9>7: I - Dg cfprcsg Fgtraz ocjcsatg rckastrgr uo aojrcfcotm pgtrafmoagd pgtrafmoagd quc prmvacoc ec utadaegecs co dg cfprcsg suimreaogeg co cd g÷m g÷m 9>75 dg cfprcsg suimreaogeg, rckastrm Stadae Stadaegecs gecs pmr uo tmtgd ec $ 319.53>.>>>   Bcjlg Eajacfirc 9>75  J. Dg Fgtraz co @uoam ec 9>73 rcjaic dms eavaecoems prcbcr prcbcrcotcs cotcs co cbcjtavm y ems fcscs ecspucs uo gimom ec $ 75>.>>>.>>> ec utadaegecs  E- Dg Cfprcsg Fgtraz ocjcsatg g Eajacfirc ec 9>73, rckastrgr co su jmotgiadaege, cd cbcjtm ec dg pcreaeg ecd c`crjajam co dg cfprcsg suimreaogeg pmr vgdmr ec ( $ 9.523.>>> ) Bcjlg Eajacfirc 9>73

^rcscotgr dms rckastrms jmotgidcs ec jgeg mpcrgjaúo quc sc aoeajg y gd baogd Aoeajgr jmfm sc scrç cd cbcjtm co dg scjjaúo ec Aovcrsamocs ecd cstgem ec satugjaúo baogojacrg 9>73

C@CYJAJAM O¾ : Dg Cfprcsg0 Ztgrfgo Ztgrfgo Z.G. Juym mi`ctm smjagd cs cd tr trgospmrtc gospmrtc ec jgrkg, prcscotg dgs sakuacotcs trgosgjjamocs pgrg cd fcs fcs ec Girad ec 9 9>72 >72 y sc paec quc ustce jmfm jmotgemr ec dg cfp cfprcsg rcsg lgkg Umems dms Yckastrms Jmotgidcs tcoacoem co jucotg dg pgr pgrtc tc basjgd ecd jgsm. 7) Jmfprg uo jgfaúo rcpgrtaemr pmr vgdmr ec $ ;3.9>>.>>> fgs ARG 72% c Afpucstm Afpucstm Ogjamogd gd jmosufm % ecd tmtgd ecd vclajudm, sgdem pmr pgkgr cot cotaege aege bbaogojacrg. aogojacrg. 9) Dg Cfprcsg Ztgrfgo Z.G. Barfg uo jmotrgtm ec jucotgs ec pgrtajapgjaúo jmo cd sc÷mr @udaço Umf, emoec cstc ðdtafm scrç smjam mjudtm   y pr prmpmrjamog mpmrjamog ems vclajudms pgrg cd ecspgjlm ec fcrjgojags y sc paec quc sc dc cotrckco utadaegecs fcosugdcs ecd 39% ecd prmeujaem.   Dms ems vclajudms cstgo gvgdugems co $73>.>>>.>>> Dg cfprcsg jucotg jmo 5 Rclajudms pgrg cd ecsgrrmddm ec su gjtavaege cjmoúfajg, y pgrg jgeg uom ec cddms lg ecjaeaem ecjaeaem ddcvgr jucotgs pmr jcotrms ec jmstms, jgeg vclajudm cs uo jcotrm ec jmstm. :) Dg cfprcsg bgjturg g jdacotcs vgrams dm sakuacotc pmr jcot jcotrm rm ec jmstms y dg utadaege kcocrgeg cs0 Jcotrm ec Jmstm

Fmvad 7 Fmvad 9 Fmvad : Fmvad 5 UMUGD

 

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Rgdmr Rcotgs ;5,>>>,>>> >>,>>> 13,>>>,>>> 33,5>>,>>> :>>,>>>

R/r Stadaege $ 91,2>>,>>> $ 79,2>>,>>> $ 2;,53>,>>> $ :1, $ 751,3:>>

Bmrfg ec ^gkm Jmotgem Jráeatm Jráeatm Jmotgem

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Zc paec Jmotgiadazgr dg gotcramr Bgjturgjaúo, tcocr prcscotc quc dms jdacotcs dc prgjtajgo rrctcojaúo ctcojaúo ec ARG y ustce ecic jmotgiadazgr dg gutmrrctcojaúo ecd JYCC ecd >..>> 7.53>.>>> > Co Jgdaege ec Fcrjgojags co J Jmosakogjaúo mosakogjaúo - BGFC Z.G. rcjgueg dg vcotg ec0 53 Soaegecs g uo prcjam ec Rcotg Rcotg $ 7..>>> j/u fgs ARG ecd 72% pmr vcotgs vgrags co Fgrzm 9>72  - Dms jdacotcs jgojcdgo ec jmotgem dms prmeujtms vcoeaems, cstms jdacotcs pcrtcocjco gd rckafco jmfðo ec ARG - BGFC Z.G. kcocrg bgjtur bgjturgg pmr cd jmirm ec jmfasaúo ecd 72, Dg cfprcsg BGFC Z.G. Rcoec > j/u ec jmotgem fgs ARG 72% g jdacotcs pcrtcocjacotcs ecd rckacf rckacf jmfðo ecd ARG. - BGFC Z.G. kcocrg bgjtur bgjturgg pmr cd jmirm ec jmfasaúo ecd .,.>>>.>>> Jmotrgtm pmr 3 g÷ms Jumtg Rgdmr Jumtg Jgpatgd G÷m 7 $ 73,7:2,> $ 75,>>>,>>> G÷m 9 $ 75,1>1,55> $ 75,>>>,>>> G÷m : $ 75,2 $ 75,>>>,>>> G÷m 5 $ 75,535,;9> $ 75,>>>,>>> G÷m 3 $ 75,99;,:2> $ 75,>>>,>>>

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Aotcrcscs 1,>>> ;>> 3> :19,>>> 712,>>>

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ARG Aotcrás 732,> 793,55> 15,> 29,;9> :7,:2>

7) Lgkg cd rckastrm jmotgidc ec dg barfg ecd jmotr jmotrgtm gtm cotrc dg cfprcsg y dg co cotaege taege baogojacrg   9) Lgjcr dgs jmotgi jmotgiadazgjamocs adazgjamocs ecd pgkm ec jgeg jumt jumtgg (co cstc jgsm sc lg jmdmjgem gougd, guoquc co dg prçjtajg sc lgjc fcosugd) :) Yckastrm co dg jmotgiadaeg jmotgiadaege e cd usm ec dg mpjaúo ec jmfprg, gd ba baogd ogd ecd jmotrgtm, quc sc lg pgjtgem co 7>% smirc cd vgdmr jmotrgtgem