Taller N 16 Ingresos y Gastos

 

\jcckr :9 Hgfrksas X Fjstas

cAOaJT`^PL|8::6:6>

 

0.: J`thvhljlks lk Tkickxhðg hgh`hjc hgh`hjc Bj rkjchzjla a rkjchzj ug `agtrac kih`hkgtk sadrk ca quk rk`hdk y fjstj kg kc oks.

Ga, ga cckva ug `agtrac lk ca quk fjsta. Zuè j`thvhljl a j`thvhljlks `rkk ck a`jshagjg a`jshagjg oês fjstas kg kc oks.

Cjs sjchljs ok fkgkrjg oês fjstas parquk `aopra ou`bjs `asjs. Zuk fjstas fjstas sj`rhih`jrïj pjrj quk ca quk rk`hdk ck shrvhkrj pjrj fkgkrjr ug rkojgkgtk lk jbarra kg kc oks

^uks sj`rhih`jrïj cjs sjchljs y jsï tkglrïj oês jbarra. jbar ra. 0.4 Hgfrksa sag cas hg`rkokgtas kg cas dkgkih`has k`agðoh`as, pralu`hlas j ca cjrfa lkc pkrhala `agtjdck, kg iaroj lk kgtrjljs a hg`rkokgtas lk vjcar lk cas j`thvas, a dhkg `aoa lk`rkokgtas lk cas pjshvas, quk ljg `aoa rksuctjla juokgtas lkc pjtrhoagha @chkgtk ks ugj pjrtk quk bj `agtrjtjla `ag cj kgthljl pjrj adtkgkr dhkgks a skrvh`has quk sag rksuctjla lk j`thvhljlks arlhgjrhjs j `jodha lk ugj `agtrjprkstj`hðg. ^ravkklar  sag pkrsagjs gjturjcks a murïlh`js quk, kg cas pjshvas ihgjg`hkras, qukljg hg`cuhlas `aoa j`rkklarks `aokr`hjcks quk jdjstk`kg j atrjs koprksjs `ag kxhstkg`hjs pjrj su vkgtj. ^jrj

kik`tas kik` tas lk GHHI, cas pravkklarks sag hgstruokgtas ihgjg`hkras.

 

0.0.:. [ g j k g t l j l

ca s

` a g

j p ch ` j rê k

r

j a s

` a g `ch k g k

J c` j g ` k

s

j Ga ro j j a l

GHII :; Kc admktva lk ksj Garoj ks ksjdck`kr cas prhg`hphas quk jpch`jrê ugj kgtljl pjrj prkskgjr hgiaroj`hðg ýtc j cas usujrhas lk cas ksjlas gjg`hkras sadrk cj gjurjckzj, hopark, `jckgljrha k hg`krtluodrk lk cas hgfrksas lk

a s

j`tvhljlks arlhgjrhjs y umas lk kik`tva quk surfkg lk ug `agrja `ag ug `chkgk.

Kx`kp`hagks jc jc`jg`k kx`kpa kg cas shfuhkgks `jsas= `agrjas lk jrrkgljohkga lkgra lkc jc`jg`k lk cj GHHI :9 Jrrkgljohkgas5 `agrjas lk skfura lkgra lkc jc`jg`k lk cj GHHI :6 @agrjas lk Pkfuras. Ga adsjgk, ugj kgtljl puklk Tk`aga`hohkga [gj kgtljl `agjdhchzjrê ug `agrja `ag ug `chkgk quk

kckfhr jpch`jr ksj Garoj j `agrjas lk skfura quk tkgkg t kgkg `aoa prapðsha prhg`hpjc cj prksj`hðg lk skrvh`has skr vh`has j ugj `aohshðg mj

quklj lkgra lkc jc`jg`k lk ksj Garoj saca `ujgla sk `uopcjg alas cas `rhkrhas    

cjs pjrks lkc `agrja bjg jpradjla kc `agrja (par ks`rha, arjcokgk a lk j`ukrla `ag arjs prê`t`js rjlh`hagjcks lkc gkfa`ha) y sk `aopraokkg j `uopchr `ag sus rkspk`tvjs adchfj`hagks5

Oklh`hðg @ujgla ugj adchfj`hðg lk lkskopkúa sk sjtsij`k, ugj kgtljl rk`aga`krê `aoa hgfrksas lk j`tvhljlks arlhgjrhjs kc hopark lkc

prk`ha lk sk cj rjgsj``hðg (quk kx`cuyk cjs kstoj`hagks lk cj 0.0.0. Kc hgstru`tar rkjchzjrê ugjpjrk kxpash`hðg lk `ðoa rk`aga`kg (`agtjdhchzjg) cas cj kgtljl puklk hlkgt`jr cas lkrk`bas lk `jlj `ag quk ksêg. tkghkgla kg `ukgtj cjs `jrfjs hopashthvjs y `agrjprksj`hðg kxpch`jgla jsï vjrhjdck kc arhfkg j cj rkspk`a j cashgfrksas, dhkgks a skrvh`has j rjgsikrhr5

`ukgtj lk Lkularks y su ojgkma lk j`ukrla `ag cj garoj hgtkrgj`hagjc, jpch`jla j cas shfuhkgtks `jsas=

cj kgtljl puklk hlkgt`jr cjs `aglh`hagks lk pjfa `ag

rkspk`a j cas dhkgks a skrvh`has j rjgsikrhr.

Hgiaroj`hðg j rkvkcjr Kc admktva lk cas rkqukrhohkgas lk

Ykgtj lk okr`jg`ïjs y/a prkstj`hðg lk skrvh`has j `rèlhta hgiaroj`hðg j rkvkcjr ks quk ugj

sk djsj kg cjs sjchlj a kgtrkfj par pjrtk lk cj koprksj kg pjrth`ucjr lk dhkgks a kgtljl rkvkck hgiaroj`hðg su`hkgk quk skrvh`has praphas lk cj j`thvhljl quk lksjrraccj y j ug prk`ha pkrohj lkihghla. j cas usujrhas lk cas Lkvacu`hðg y lks`ukgtas lk okr`jg`ïjs kg vkgtjs

ksjlas gjg`hkras `aoprkglkr cj gjurjckzj, hopark, `jckgljrha k

Ks cj lhsohgu`hðg kg kc hopartk j rk`hdhr par kc vkglklar par cj lkvacu`hðg lk lks`ukgta sadrk lk kc j`tvhljlks okr`j ok r`jg`ï g`ïj j par kc `chkgtk a par bjdkr `ag`klhla jc ohsoa hg`krtluodrk lk cas hgfrksas hopartk quk ck lkdk jc vkglklar vkglklar.. arlhgjrhjs y umas lk kik`tva ^jfas a jdagas lk `chkgtks par vkgtjs j `rèlhta.

Pk palrïj lk`hr quk ks ca ohsoa quk `jusjr, puksta quk sk trjtj lk `agshfgjr  kg cj `agtjdhchljl `ujcquhkr oavhohkgta a bk`ba k`agðoh`a su`klhla quk sk lkdk rk`aga`kr. Ykgtjs `ag pjfas jgth`hpjlas

Tkprkskgtj kc pjfa kik`tujla par skrvh`has quk sk vjg j rk`hdhr a par dhkgks quk sk vjg j `agsuohr. J`kptj`hðg lk `chkgtks

 J`kptj`hðg y `agthguhljl lk cjs rkcj`hagks `ag `chkgtks, djma cj ihgjchljl lk lkoastrjr  quk kstas `uopckg cjs `aglh`hagks rkqukrhljs.

Cj `jrtkrj ks `cjshih`jlj `aoa j`thva a `ðoa j`thva `agthgfkgtk, kxpchquk ±Pk rk`aga`k a sk rkvkcj y par què1

±Lðglk sk prkskgtj1 ±Pk puklk uthchzjr jcfýg oètala hgh`hjc pjrj oklhr su vjcar1 (Hglhvhlujc …) Kxpchquk ±@ðoa sk ohlk

@jrtkrj ihgjg`hkrj Ks ug j`thva `arrhkgtk yj quk ks jcfa quk pjsj j iutura.

@jrtkrj ihs`jc  J`thva `arrhkgtk `arrhkgtk yj quk ks jcfa quk pjsj j iutura.

Ph, par quk gjrrj kc oavhohkgta lk cj `jrtkrj lurjgtk lurjgt k ug pkrhala rkspk`thva.

Ph, par quk gjrrj kc oavhohkgta oavhohkgt a lk cj `jrtkrj lurjgtk ug pkrhala rkspk`thva. Kg ug j`thva `arrhkgtk Ph, su vjcar rjzagjdck ks lk`hr kc vjcar pj`tjla kgtrk cjs pjrtks. Lks`agtjgla cj

Kg ug j`thva `arrhkgtk Ph, su vjcar rjzagjdck ks lk`hr kc vjcar pj`tjla kgtrk cjs pjrtks. Jc `asta joarthzjla

 

pastkrharokgtk cj

pravhshðg

 

`jrtkrj1

±Zuè oètala sk jpch`j pjrj cj pèrlhlj lk vjcar lkc j`thva1 (Lktkrhara a pravhshðg) kxpchquk. ±Cj hgiaroj`hðg pjrj oklhr pastkrharokgtk kc lktkrhara a cj pravhshðg sk lksjrraccj

sadrk ug frupa lk ljtas a sk

Lktkrhara

hglhvhlujc a fkgkrjc lk cj `jrtkrj. ^ravhshðg

Padrk ug frupa lk ljtas a hgiaroj`hðg.

Padrk ug frupa lk ljtas a hgiaroj`hðg.

bj`k lk ojgkrj hglhvhlujc1 Kxpchquk

0.0.;. ^jrj kik`tas trhdutjrhas lkdkoas ljrck ug trjtjohkgta j cj `jrtkrj lk j`ukrla `ag cas oètalas quk cj ckfhscj`hðg trhdutjrhj pkrohtk jpch`jr kg @acaodhj. Lk iaroj hglhvhlujc y lksks`acjrhzjlj lksks`acjrhzjl j `agsuctjr y ljr rkspukstj par ks`rhta j cas shfuhkgtks hgtkrrafjgtks= hgtkrrafjgtks=

±@ðoa sk rkjchzj cj pravhshðg ihs`jc lk cj `jrtkrj par kc oètala hglhvhlujc1 sk taoj `jlj ij`turj y jqukccjs quk tkgfjg ojs lk ug júa lk vkg`hljs sk cks jpch`j ugj pravhshðg lk bjstj 00% jgujc.

Lk 8> j :2> lïjs $4;.>>>.>>>.>>

Hglhvhlujc @jrtkrj vkg`hlj Lk :2: j 09> lïjs $;>.>>>.>>>.>>

Oês lk 09> lïjs 0>.>>>.>>>.>> 8.8>>.>>>.>> 00%

8.8>>.>>>.>> vjcar pravhshðg shstkoj hglhvhlujc lk `jrtkrj. ±@aoa sk rkjchzj cj pravhshðg ihs`jc lk cj `jrtkrj par kc oètala fkgkrjc1

sk `jc`ucj skfýg kc thkopa quk tkgfj lk vkg`hlj.

Lk 8> j :2> lïjs $4;.>>>.>>>.>> $:.4;>.>>>.>> ;%

Fkgkrjc @jrtkrj vkg`hlj Lk :2: j 09> lïjs $;>.>>>.>>>.>> $;.>>>.>>>.>> :>%

Oês lk 09> lïjs 0>.>>>.>>>.>> >.>>>.>> :;%

 

$:>.6;>.>>>.>> vjcar pravhshðg par kc shstkoj fkgkrjc lk `jrtkrj. ±Zuè apkrj`hðg sk lkdk rkjchzjr pjrj bjccjr kc hopartk lkc fjsta lklu`hdck rk`aga`hla kg cj `ukgtj lk arlkg ihs`jc a kg kc chdra ihs`jc arhfhgjla lk cj `jrtkrj1 (rk`ukrlk quk kstk thpa lk apkrj`hagks sk sapartj `ag la`uokgtas kxtrj`agtjdcks yj quk skrêg iukgtk lk hgiaroj`hðg ihs`jc)

@agtjdckokgtk `aoa lktkrhara.

@ðlhfa ;:88:> :088>;

rk`aga`hohkgt a @ukgtj Lkdhta Fjstas lktkrhara $8.8>>.>>>.>> Lktkrhara `chkgtks

@rèlhta $8.8>>.>>>.>>

0.0.9 Arfjghzj`hðg lk cj `jrtkrj

ks kc pra`ksa shstkoêth`a lk

Cj ratj`hðg lk `jrtkrj

kvjcuj`hðg, skfuhohkgta skfuhohkgta y `agtrac lk cjs `ukgtjs par `adrjr `ag kc ihg lk cafrjr quk cas pjfas sk rkjch`kg lk ojgkrj apartugj y kik`thvj. Kstj j`thvhljl hg`cuyk kc rkfhstra y `cjshih`j`hðg lk cjs `ukgtjs par  jgthfókljl y `jtkfarïj `aoa sag

`arrhkgtk vkg`hlj y `ukgtj lk lhiï`hc `adra quk rkfucjrokgtk sk ojgkmj `ag pcjza lk : j 0> lïjs, 0> j 9>, 9> j 8> y oês lk 8> lïjs.

@agtrac hgtkrga lk cj `jrtkrj

@ukgtjs par `adrjr y la`uokgtas par  `adrjr ks shohcjr. Lkdk tkgkrsk kg `ukgtj jc okgas jshfgjr pkrsagjs lhikrkgtks pjrj cj rkvhshðg lk cas

pkrhalas jc `rèlhta y ij`turj`hðg lk cas ohsoas.

ks ug hglh`jlar ihgjg`hkra quk lktkrohgj kc thkopa kg quk cjs

`ukgtjs par `adrjr taojg kg `agvkrthrsk kg kik`thva, a, kg atrjs pjcjdrjs, ks kc thkopa quk cj koprksj taoj kg `adrjr cj `jrtkrj j sus `chkgtks.

^JT\H@H^J@HAG LK CJ @JT\KTJ KG KC

J@\HYA @ATTHKG\K. Lktkrohgjr què par`kgtjmk `arrkspaglk j `jrtkrj gas jyulj j lktkrohgjr sh bjy ug kx`ksa, fkgkrjgla ca quk sk lkgaohgj "iaglas a`hasas", cas `ujcks thkgkg ug jcta `asta lk apartughljl y

ihgjg`hj`hðg.

 

0.0.6 Lk j`ukrla `ag kc `agtkghla lkc kgcj`k,

±@rkk ustkl quk bjy lhikrkg`hjs kgtrk kc tkrohga `astas y fjstas1 ±Lktkrohgè `uêcks1

Cj lhikrkg`hj kgtrk `asta y fjsta ks quk kc prhokra hglh`j cj hgvkrshðg gk`ksjrhj pjrj pralu`hr ug pralu`ta kg pjrth`ucjr, y par kc atra cjla, kc fjsta ks kc lkskodacsa lk lhgkra quk sk bj`k pjrj rkjchzjr `jlj ugj

lk cjs j`thvhljlks quk sk gk`kshtjg pjrj cj pralu``hðg lk lh`ba

pralu`ta. Lk ugj lkihgh`hðg lk hgfrksas, `astas y fjstas lk j`ukrla `ag cjs GHHI. Hgfrksas sag cas hg`rkokgtas kg cas dkgkih`has k`agðoh`as, pralu`hlas j ca cjrfa lkc pkrhala `agtjdck, kg iaroj lk kgtrjljs a hg`rkokgtas lk vjcar lk cas j`thvas, a dhkg `aoa lk`rkokgtas lk cas pjshvas, quk ljg `aoa rksuctjla juokgtas lkc pjtrhoagha. Kc `asta ks kc vjcar lk cas c as rk`ursas kgtrkfjlas (a quk sk lkdkg kgtrkfjr) j ug tkr`kra kg `agtrjprkstj`hðg par bjdkr jlquhrhla ug pralu`ta, a

par bjdkr pkr`hdhla ug skrvh`ha. Fjstas sag cas lk`rkokgtas kg cas c as dkgkih`has k`agðoh`as, pralu`hlas j ca cjrfa lkc pkrhala `agtjdck, kg iaroj lk sjchljs a lhsohgu`hagks lkc vjcar lk cas j`thvas, a dhkg par cj fkgkrj`hðg a juokgta lk cas pjshvas quk ljg `aoa rksuctjla lk`rkokgtas lk`rkokgtas kg kc pjtrhoagha.

 

0.0.2 Tk`aga`hohkgta lk cjs `ukgtjs par `adrjr - `chkgtks Tk`aga`hohkgta

Pk rk`aga`kg `aoa `ukgtjs par `adrjr. Cas lkrk`bas jlquhrhlas par  cj koprksj kg kc lksjrracca lk sus j`thvhljlks.

Pk kspkrj j iutura cj kgtrjlj lk ug icuma ihgjg`hkra ihma a

lktkrohgjdck.

Oklh`hðg hgh`hjc

Kik`thva. Kquhvjckgtks lk kik`thva.

Atra hgstruokgta.

@as a

Yjcar lk cj trjgsj``hðg

@asa joartzjla

Ga sk bjyjg pj`tjla prk`has lhikrkg`hjlas pjrj vkgtjs

`ag pcjza lk pjfas supkrharks jc

^ar kc Y^ lk cas icumas iuturas lks`agtjlas j cj tjsj lk rkikrkg`hj lkc okr`jla pjrj trjgsj``hagks shohcjrks (lurjgtk kc pkrhala quk kx`klk kc pcjza garojc lkc gkfa`ha a sk`tar)

Pk bjg pj`tjlas prk`has lhikrkg`hjlas pjrj vkgtjs `ag pcjzas

^ar kc prk`ha kstjdck`hla pjrj vkgtjs `ag pcjzas lk pjfas garojcks.

lk pjfas supkrharks supkrharks jc garojc.

 

Oklh`hðg pastkrhar kg vkgtjs j `rèlhta @asta

@asa joartzjla

Pk ojgtkglrê par kc vjcar lk cj trjgsj``hðg.

Pk oklhrêg jc `asa joartzjla= Yjcar Hgh`hjc rk`aga`hla

RR

(+) Tkglhohkga kik`tva *

RR

(-) ^jfas rk`hdhlas

(RR)

(-) @ujcquhkr lh lhsohgu`hðg pa par lk lkkrhara

(RR

*Tkglhohkgta kik`thva=

**% h. kik`thvj=

(Yr. kg chdras) R (% h. kik`thvj**)

Bj`k kquhvjckgtks cas icumas

Lurjgtk kc thkopa quk kx`klj jc pcjza garojc lk pjfa

`agvkghlas `ag kc vjcar

 Joarthzj`hðg lkc `aopagkgtk lk ihgjg`hj`hðg, sk rk`aga`krê=

hgh`hjcokgtk rk`aga`hla.

Ld. -@x@ j `asa joartzjlaRRR @r. - Hgfrksa @x@ j @J

Jdagas jgth`hpjlas kg vkgtjs, pjshvas lk `agtrjta

RRR

kg cjs apkrj`hagks `aokr`hjcks lk `aoprj y vkgtj lk dhkgks y skrvh`has a`urrk, kg lktkrohgjlas `jsas, quk sk rkjchzj ug pjfa jgth`hpjla lkc prk`ha lk lh`bj `aoprj. Kstas jgth`hpas sk pralu`kg par lhvkrsjs rjzagks `aoa= Fjrjgthj jc bj`kr kc kg`jrfa lk cj `aoprj5 par kmkopca, sh sk kg`jrfj ug pralu`ta `ag `jrj`tkrïsth`js ouy kspk`hjcks kc vkglklar  puklk kg kc oaokgta lkc kg`jrfa, ugj skújc pjrj fjrjgthzjr cj

vkgtj.

   

@astuodrk lkc cufjr a lkc thpa lk gkfa`ha5 par kmkopca, ks bjdhtujc quk, sh

lkmjoas cj rapj kg cj thgtarkrïj, gas phljg kc pjfa lk ug par`kgtjmk lkc prk`ha lkc skrvh`ha `aoa fjrjgthj. ihgjg`hj`hðg jc vkglklar5 par kmkopca, ks bjdhtujc kg cas kg`jrfas lk adrjs y rkiarojs hr bj`hkgla pjfas jgth`hpjlas pjrj quk kc quk rkjchzj lh`bjs adrjs puklj, `ag ksas pjfas `aoprjr cas ojtkrhjcks kg`jrfjlas kg`jrfjlas k hr jiragtjgla cas lhvkrsas fjstas quk supagk lh`bj adrj a rkiaroj.

Phopckokgtk, ug `agvkgha kgtrk `aoprjlar y vkglklar quk jsï ca ksthpucjg.

Lktkrhara lk cjs `ukgtjs par `adrjr - `chkgtks *Hg`uopchohkgta lk pjfas

Lktkrhara

Kvhlkg`hj admkthvj

*Lksokmarjohkgta lk cjs `aglh`hagks `rklhth`hjs

(+) Yjcar kg chdras lk cj @ukgj par @adrjr

RR

( -) K c Y Yj jcar pr prkskgk lk lk ca cas  u umas lk lk ki kik`tva iu iuuras ks kstojlas

(RR)

KR@KPA LK CJ @[KG\J ^AT @ADTJT

RR

@asa joartzjla

Y^

\jsj lk lks`ukga

Pk rk`aga`krê kg iaroj skpjrjlj

@asta

\jsj lk hgtkrès kik`thvj

\jsj lk hgtkrès lk okr`jla pjrj

hgstruokgtas hgstruok gtas shohcjrks

@r. ‐ Lktkrhara J`uoucjla @x@ RRR

Ld. ‐ Fjsta Lktkrhara @x@ RRR