Unidad I. Contabilidad en Cooperativas
September 17, 2022 | Author: Anonymous | Category: N/A
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WECYG_\CD@D E@LCHE@K GR^G_CMGET@K DG AW@S@E@ YCLG__GLTH_@DH @L@DÃMCLH LHH_DCE@LCÜE AGEG_@K DG ^_GA_@DH LHH_DCE@LCÜE DG @DMCEC\T_@LCÜE S LHET@DW_Í@ Lhet`ockcd`d Gspglc`k C
‛K`s lhhpgr`tcv`s she `shlc`lchegs `ocgrt`s y ikgxcokgs, dg bglbh y dgrglbh lhhpgr`tcvh, dg k` Glhehmí` \hlc`k y ^`rtclcp`tcv`, `utüehm`s, dg pgrshe`s qug sg uege mgdc`etg ue prhlgsh y `lugrdh vhkuet`rch, p`r` b`lgr irgetg ` sus eglgscd`dgs y `spcr`lchegs glheümcl`s, shlc`kgs y luktur`kgs lhmuegs, p`r` agegr`r ocgegst`r cetgar`k, lhkgltcvh y pgrshe`k, phr mgdch dg prhlgshs y gmprgs`s dg prhpcgd`d lhkgltcv`, agstche`d`s y lhetrhk`d`s dgmhlràtcl`mgetg dgmhlràtcl`mgetg.” .”
@rtclukh Eº >? KGS G\^GLC@K DG @\HLC@LCHEG\ LHH^G_@TCY@\ LHH^G_@TCY@\ A`lgt` Hiclc`k E¾ >0
@rtílukh 70
@lt` dg E`lcmcgeth
@lt` Lhestctutcv`
Ceihrm`lcüe cedcspges`okg p`r` rgacstrh lhet`okg KH\ G\T@TWTH\ CEIH_M@LCÜE HOKCA@TH_C@ @rtílukh 0>< sg gst`okglge khs rgqucscths qug k`s lhhpgr`tcv`s dgoge tgegr p`r` rgqugrcr gdul`lcüe lhhpgr`tcv` y l`p`lct`lcüe l`p`lct`lcüe p`r` p`r` gk mgjhr`mcgeth prhigsche`k dg khs `shlc`dhs. Gk rgacstrh p`r` gk `umgeth dgk ihedh gs gk mcsmh utckcz`dh p`r` gk ihedh dg gmgragelc`, sce gmo`rah, p`r` gk ush dg gstg ihedh su rgacstrh sc gs l`r`ltgrístclh:
Iglb` dg k` KG@L gst`okglg qug k`s lhhpgr`tcv`s phr su luget` phdràe gst`okglgr scstgm`s y mgl`ecsmhs dg prhtgllcüe shlc`k p`r` sus `shlc`dhs, y sgràe ice`elc`dhs lhe rglurshs prhpchs dg k`s lhhpgr`tcv`s. Gk `phrtg ceclc`k y phstgrchrgs `umgeths sg rgacstr`e dg k` mcsm` ihrm` ge qug khs ihedhs dg gmgragelc` y gdul`lcüe. @k `dqucrcr `kaúe sgrvclch dg prhtgllcüe shlc`k, gk rgacstrh gs scmck`r `k us`dh ge gk ihedh dg gdul`lcüe.
@\CGETH DG @^G_TW_@ K` @shlc`lcüe Lhhpgr`tcv` rgacstrü sus gst`tuths gk ?9 dg juech dgk `ðh ?>>< `etg k` hiclce` dgk _gacstrh Cemhockc`rch dgk Mueclcpch L`rheí dgk Gst`dh Ohkív`r, qugd`edh rgacstr`d` o`jh gk Eº 0>? dgk thmh CC ge iglb` ->9-?>>>>.>>>, kh qug b`lg ue l`pct`k suslrcth dg Os. 7.>>>.>>>. L`d` `shlc`dh p`aü gk dcgz phr lcgeth (0>%) dgk lgrtcicl`dh dg `phrt`lcüe suslrcth, kh lu`k b`lg uehs lgrtcicl`dhs dg `phrt`lcüe p`a`dhs dg Os. 7>>.>>>. Iglb` Juech
Luget`s y Gxpkcl`lcüe ---------------0------------------------------0----------------
_gi
Dgog
Lgrtcicl`dhs dg @phrt`lcüe @shlc`dh 0
>?
0.>>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe @shlc`dh ?
><
0.>>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe @shlc`dh <
>4
0.>>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe @shlc`dh 4
>7
0.>>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe @shlc`dh 7
>9
0.>>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe suslrcths
>1
^`r` rgacstr`r g cdgetcicl`r khs lgrtcicl`dhs dg `phrt`lcüe phr l`d` ueh dg khs dg `shlc`dhs dg k` lhhpgr`tcv` ` k` iglb` su lhestctulcüe.
B`ogr
7.>>>.>>>
7.>>>.>>>
7.>>>.>>>
_gi
Dgog
B`ogr
Gigltcvh ge L`j` h O`elh
>2
7>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe eh p`a. @shl 0 Lgrtcicl`dhs dg @phrt`lcüe eh p`a. @shl ?
>3 0>
3>>.>>> 3>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe eh p`a. @shl <
00
3>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe eh p`a. @shl 4
0?
3>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe eh p`a. @shl 7
0<
3>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe @shlc`dh 0
>?
0.>>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe @shlc`dh ?
><
0.>>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe @shlc`dh <
>4
0.>>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe @shlc`dh 4
>7
0.>>>.>>>
Lgrtcicl`dhs dg @phrt`lcüe @shlc`dh 7
>9
0.>>>.>>>
Iglb` Juech
Luget`s y Gxpkcl`lcüe
---------------?------------------------------?----------------
^`r` rgacstr`r k` ihrm` ge qug sg b` l`elgk`dh gk lgrtcicl`dh dg @phrt`lcüe suslrcth phr khs `shlc`dhs ` k` iglb` dg su lhestctulcüe y gst`tuths. 7.>>>.>>>
7.>>>.>>>
@ETCLC^H\ \HLCGT@_CH\ Gk `rtílukh >/,>/,>/,>,>> (0,>>)
(?>,?7) () (>) (,>>)
Gxlgdgetg ^hr gk % dgk Gjgrlclch (0>,07*%) Ihedh dg _gsgrv` dg Gmgragelc` (4/0 Ihedh dg ^rhtgllcüe \hlc`k (4/0 Ihedh dg Gdul`lcüe (4/?
0>,07 (4)
Gxlgdgetg Egth dgk Gjgrlclch
1,00
DG\TCEH DG KH\ GRLGDGETG\
Dg `lugrdh ` kh gst`okglcdh ge gk `rtílukh 74 dg k` KG@L sükh sg pgrmctg dhs dgstcehs p`r` khs gxlgdgetgs: 0. ^rhyglths ^`r` ccelrgm elrgmget` get`r r khs rg rglursh lurshs s p`r` g gkk dg Dgs` Dgs`rrhkk h dg kh khss Ihed Ihedhs hs y qug rgduedge ge ogegiclch khsrrhkkh `shlc`dhs. ?. \gr rrgp`r gp`rtcdhs tcdhs getrg khs ` `shlc`d shlc`dhs hs ` tr tr`vãs `vãs d dg g k`s scau scaucgetg cgetgss mhd`kcd`dgs: - _gp`rtcrkhs phr p`rtgs cau`kgs. - Ge prhphrlcüe ` k`s hpgr`lchegs gigltu`d`s lhe k` lhhpgr`tcv` - @k tr`o`jh rg`kcz`dh phr gk `shlc`dh ge k` lhhpgr`tcv` - Lhe o`sg ge sus `phrt`lchegs.
_G^@_TCDH\ ^H_ ^@_TG\ CAW@KG\ Gxlgdgetg p`r` l`d` shlch = Gxlgdgetg dgk Gjgrlclch ` rgp`rtcr = 07.>>> =17> E¾ dg @shlc`dhs ?> Gstg mãthdh gs muy utckcz`dh ge k`s `shlc`lchegs lhhpgr`tcv`s dg hotgelcüe.
GE ^_H^H_LCÜE @ K@\ H^G_@LCHEG\ GIGLTW@D@\ LHE K@ LHH^G_@TCY@ @shl
Mheth ge Os. _glcocdh phr gk @shlc`dh phr k`s hpr
% ^rhphrlcüe ` k`s hpgr`lchegs gigltu`d`s
Gxlgdgetg ` rglcocr
0
0.?>>.>>>
>,17343229>1
300,.>>>
>,17343229>1
947.793,0<
?>
0.?>>.>>>
>,17343229>1
300,.>>>
% dg ^rhphrlcüe = Gxlgdgetg dgk Gjgrlclch Hpgr`lchegs gigltu`d`s
%= 07.>>>.>>> = >,173432 >,17343229>1 29>1 03.17>.>>>
07.>>>.>>>
@K T_@O@JH _G@KCZ@DH ^H_ GK @\HLC@DH Gxlgdgetg p`r` l`d` shlch = Gxlgdgetg dgk Gjgrlclch ` rgp`rtcr = 07.>>> =17> E¾ dg @shlc`dhs ?> Gstg mãthdh gs muy utckcz`dh ge k`s `shlc`lchegs lhhpgr`tcv`s dg hotgelcüe.
GE ^_H^H_LCÜE @ K@\ H^G_@LCHEG\ GIGLTW@D@\ LHE K@ LHH^G_@TCY@ @shl
Mheth ge Os. _glcocdh phr gk @shlc`dh phr k`s hpr
% ^rhphrlcüe ` k`s hpgr`lchegs gigltu`d`s
Gxlgdgetg ` rglcocr
0
0.?>>.>>>
>,17343229>1
300,.>>>
>,17343229>1
947.793,0<
?>
0.?>>.>>>
>,17343229>1
300,.>>>
% dg ^rhphrlcüe = Gxlgdgetg dgk Gjgrlclch Hpgr`lchegs gigltu`d`s
%= 07.>>>.>>> = >,173432 >,17343229>1 29>1 03.17>.>>>
07.>>>.>>>
LHE O@\G GE \W\ @^H_T@LCHEG\ Gk gxlgdgetg sg dcstrcouyg ge prhphrlcüe ` k`s `phrt`lchegs p`a`d`s phr l`d` `shlc`dh. Gjgmpkh: Gk gxlgdgetg dgk gjgrlclch gs dg Os. 07.>>>.>>> gxcstge ?> `shlc`dhs y 0> dg gkkhs sükh b`e p`a`dh 2>% dgk `phrtg, y khs 0> rgst`etgs b`e p`a`dh gk 0>>% dg k`s `phrt`lchegs. @shl
@phrt`lcüe
@phrt`lcüe p`a`dh
% shorg kh p`a`dh
% ^rhphrlcüegigltu`d`s ` k`s hpgr`lchegs
Gxlgdgetg ` rglcocr
0
9>>.>>>
42>.>>>
2>%
0,>.>>>
42>.>>>
2>%
0,
9>>.>>>
9>>.>>>
0>>%
0,.2>>.>>>
07.>>>.>>>
Gxlgdgetg ` sgr dcstrcoucdh ` l`d` `shlc` `shlc`dh dh : Gxlgdgetg dgk g gjgrlclch jgrlclch Lgrtcicl`dhs p`a`dhs = 0 07.>>>.>>> 7.>>>.>>> = 0 0,>.>>>
K`s `phrt`lchegs she cedcvcdu`kgs ◩
◩
Dcegrh
Gspglcg h tr`o`jh
^`r` lu`kqucgr tcph dg `phrt`lcüe sg gmctcràe lgrtcicl`dhs u htrh dhlumgeth ehmce`tcvh.
IHEDH\
_G\G_Y@
_gsgrv` dg Gmgragelc` ^hdrà lrg`r g celrgmget`r rgsgrv`s gspglc`kgs p`r` `mp`r`r y lheshkcd`r gk p`trcmhech
Ihedhs Gdul`lcüe
@rtílukh 74
Ihedhs prhtgllcüe shlc`k
Khs `uxckchs, dhe`lchegs h suovgelchegs
dgstce`dhs celrgmget`r su p`trcmhech h` sgr utckcz`dhs` dg lheihrmcd`d lhe k` vhkuet`d dgk dhe`etg. Ge `mohs l`shs gst`ràe hrcget`dhs `k lumpkcmcgeth dgk hojgth shlc`k. @rtílukh 7>
@lt` Lhestctutcv` K` `shlc`lcüe Lhhpgr`tcv` _gacstrü sus gst`tuths gk 07/>0/?>>3, `etg k` Hiclce` dg _gacstrh \uo`ktgreh dgk Mueclcpch \`etc`aho`jh M`rcðh @r`au`, qugd`edh rgacstr`dh gk Eºdgk ?7Gst`dh dgk Thmh 04 ge iglb` 07->0-?>>3. Dclbhs gst`tuths cedcl` qug l`d` `shlc`dh dg khs scgtg (1) suslrcocü ue lgrtcicl`dh, luyh v`khr ehmce`k gs dg Os. >>,>>, kh qug`shlc`dh b`lg ue p`aü l`pct`k Os. ?0.>>>,>>. L`d` gk suslrcth 0>% dgk dg lgrtcicl`dh dg `phrt`lcüe suslrcth, khs lu`kgs b`lg ue lgrtcicl`dh dg `phrt`lcüe p`a`dh dg Os. ?.0>>,>>.
IGLB@
GR^KCL@LCÜE
_GI.
Dgog
Lgrtcicl`dh dg @phrt`lcüe Ogkãe @rtg`a`
>0
>>,>>
Lgrtcicl`dh dg @phrt`lcüe M`eugk` L`pü
>?
>>,>>
Lgrtcicl`dh dg @phrt`lcüe Gkcac` A`rlí`
><
>>,>>
Lgrtcicl`dh dg @phrt`lcüe Gercqug Mhetgegarh
>4
>>,>>
Lgrtcicl`dh dg @phrt`lcüe \cmüe L`pü
>7
>>,>>
Lgrtcicl`dh dg @phrt`lcüe ^gdrh @kl`kà
><
>>,>>
Lgrtcicl`dh dg @phrt`lcüe Qckkc`m L`pü
>1
>>,>>
>2
->0-
?>>3 Gegrh
B`ogr
07
Lgrtcicl`dh dg @phrt`lcüe suslrcth
^`r` rgacstr`r g cdgetcicl`r khs `shlc`dhs y lgrtcicl`dhs dg `phrt`lcüe suslrcths.
?0.>>>,>>
IGLB@
GR^KCL@LCÜE
Dgog
B`ogr
->?-
?>>3 Gegrh
_GI.
07
Gigltcvh h O`elh
>2
?.0>>,>>
Lgrt.dg @phrt. Eh ^`a`dhs Ogkãe @rtg`a`
>3
?.1>>,>>
Lgrt.dg @phrt. Eh ^`a`dhs M`eugk` L`pü
0>
?.1>>,>>
Lgrt.dg @phrt. Eh ^`a`dhs Gkcac` A`rlí`
00
?.1>>,>>
Lgrt.dg @phrt. Eh ^`a`dhs Gercqug Mhetgegarh
0?
?.1>>,>>
Lgrt.dg @phrt. Eh ^`a`dhs \cmüe L`pü
0<
?.1>>,>>
Lgrt.dg @phrt. Eh ^`a`dhs ^gdrh @kl`kà
04
?.1>>,>>
Lgrt.dg @phrt. Eh ^`a`dhs Q Qcckkc`m L`pü
07
?.1>>,>>
Lgrtcicl`dh dg @phrt`lcüe Ogkãe @rtg`a`
>0
>>,>>
Lgrtcicl`dh dg @phrt`lcüe M`eugk` L`pü
>?
>>,>>
Lgrtcicl`dh dg @phrt`lcüe Gkcac` A`rlí`
><
>>,>>
Lgrtcicl`dh dg @phrt`lcüe Gercqug Mhetgegarh
>4
>>,>>
Lgrtcicl`dh dg @phrt`lcüe \cmüe L`pü
>7
>>,>>
Lgrtcicl`dh dg @phrt`lcüe ^gdrh @kl`kà
><
>>,>>
Lgrtcicl`dh dg @phrt`lcüe Qckkc`m L`pü ^`r` _gacstr`r L`elgk`lcüe dg lgrtcicl`dhs
>1
>>,>>
@lt` Lhestctutcv` K` `shlc`lcüe Lhhpgr`tcv` _gacstrü sus gst`tuths gk 07/>0/?>>3, `etg k` Hiclce` dg _gacstrh \uo`ktgreh dgk Mueclcpch \`etc`ah M`rcðh dgk Gst`dh @r`au`, qugd`edh rgacstr`dh o`jh gk Eº ?7 dgk Thmh 04 ge iglb` 07->0-?>>3. Dclbhs gst`tuths cedcl` qug `shlc`dh suslrcocü ue lgrtcicl`dh, luyhl`d` v`khr ehmce`kdggskhs dg scgtg Os. (1) >>,>>, kh qug b`lg ue l`pct`k suslrcth dg Os. ?0.>>>,>>. Khs lu`kgs iugrhe l`elgk`dhs lhe Gqucph dg Lhmput`lcüe Y`khr`dh ge Os. 7.>>>,>>, Mhockc`rch dg Hiclce` phr Os. 0?.>>>,>> y O`elh ue Dgphscth ge Luget` Lhrrcgetg dg k` Lhhpgr`tcv` Oclgetge`rch phr Os. 4.>>>,>>
IGLB@
GR^KCL@LCÜE
Dgog
B`ogr
->?-
?>>3 Gegrh
_GI.
07
O`elh Oclgetge`rch Lt`. Ltg.
>2
4.>>>,>>
Gqucph dg Lhmput`lcüe
0x
7.>>>,>>
Mhockc`rch dg Hiclce`
0x
0?.>>>,>>
Lgrtcicl`dh dg @phrt`lcüe Ogkãe @rtg`a`
>0
>>,>>
Lgrtcicl`dh dg @phrt`lcüe M`eugk` L`pü
>?
>>,>>
Lgrtcicl`dh dg @phrt`lcüe Gkcac` A`rlí`
><
>>,>>
Lgrtcicl`dh dg @phrt`lcüe Gercqug Mhetgegarh
>4
>>,>>
Lgrtcicl`dh dg @phrt`lcüe \cmüe L`pü
>7
>>,>>
Lgrtcicl`dh dg @phrt`lcüe ^gdrh @kl`kà
><
>>,>>
Lgrtcicl`dh dg @phrt`lcüe Qckkc`m L`pü
>1
>>,>>
^`r` _gacstr`r L`elgk`lcüe dg lgrtcicl`dhs
Khs `shlc`dhs qug `phrt`e su tr`o`jh ge k`s lhhpgr`tcv`s eh tcgege víelukh dg dgpgedgelc` lhe k` lhhpgr`tcv` y khs `etclcphs shlcgt`rchs eh tcgege lhedclcüe dg s`k`rch. @rtílukh ,>> ` L/W. IGLB@
GR^KCL@LCÜE
_GI.
Dgog
@etclcph ` \hlcgt`rchs
0R
4.7>>,>>
O`elh
>2
->R-
?>>3 M`rzh
B`ogr
07
^`r` _gacstr`r L`elgk`lcüe dg `etclcph ` khs @shlc`dhs ^gdrh @kl`kà, M`eugk` L`pü y Ogkãe @rtg`a`
4,7>>,>>
@rtílukh 74 \g dgdulcrà ueh phr lcgeth (0%) dgk prhdulth dg k`s hpgr`lchegs tht`kgs qug sg dgstce`rà ` khs ihedhs dg gmgragelc`, gdul`lcüe y prhtgllcüe shlc`k phr p`rtgs cau`kgs.
K` lhhpgr`tcv` rg`kczü sgrvclchs tht`kgs phr Os. 03.72>,>> dg khs lu`kgs she rgthre`dhs Os. 0.>>>,>> dg lkcgetgs eh rgqugrcràe dg eugstrhs sgrvclchs. 03.72>,>> “ 0.>>>,>> = 02.72>,>> 02.72>,>> x 0%= 027,2> IGLB@
GR^KCL@LCÜE
Dgog
B`ogr
->R-
?>>3 Dclcgmor g
_GI.
Ihedh dg rgsgrv` dg gmgragelc`
90.3<
Ihedh dg prhtgllcüe shlc`k
90.3<
Ihedh dg gdul`lcüe
90.3<
^`r` _gacstr`r `p`rt`dh 0% dg Hpgr`lcüe p`r` Ihedhs @rt. 74 KG@L
@rtílukh 74 Kugah dg dgdulcdhs khs `etclcphs shlcgt`rchs y dgspuãs dg `just`rkhs, sc prhlgdcgsg, dg `lugrdh ` khs rgsukt`dhs glheümclhs dg k` lhhpgr`tcv`, gk trgcet` phr lcgeth (%) lhmh míecmh sg dgstce`rà : 0. Dcgz phr lcgeth (0>%) lhmh míecmh, p`r` gk ihedh dg rgsgrv` dg gmgragelc`. ?. Dcgz phr lcgeth (0>%) lhmh míecmh, p`r` gk ihedh dg prhtgllcüe shlc`k. %) lhmh míecmh, p`r` gk ihedh dg gdul`lcüe.
K` lhhpgr`tcv` rgacstrh getrg lhsths y a`sths tht`kgs dg sus hpgr`lcheg hpgr`lchegss Os. 9.>>>,>>, t`mocãe tgecgedh ue `etclcph phr `shlc`dh dg Os. 0.7>>,>>
02.72>,>> “ 9.>>>,>> = 0?.72>,>> 0?.72>,>> “ 0>.7>>,>> = ?.>2>,>> IGLB@
GR^KCL@LCÜE
Dgog
% B`ogr
->R-
?>>3 Dclcgmor g
_GI.
R
>
Ihedh dg rgsgrv` dg gmgragelc`
?>2,>>
Ihedh dg prhtgllcüe shlc`k
?>2,>>
Ihedh dg gdul`lcüe
?>2,>>
^`r` _gacstr`r 0>% dg gxlgdgetg hotgecdhs Ihedhs @rt. 74 KG@L
‛Lhe k` pràltcl` lhhpgr`tcvcst` sg ihrt`kglg k` dgmhlr`lc`, sg lhmo`tg k` phorgz`, sg `v`ez` ge k` gxp`escüe dg k` lhmpgtctcvcd`d dg khs p`ísgs y sg `ic`ez` k` luktur` dg p`z.‛ _hogrth _gye`, _glthr dg k`
ecvgrscd`d @utüehm ` dg \`eth Dhm ceah ( @\D ).
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