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Published by Marvin's Underground Latino USA, 2018-08-14 13:08:28

Contabilidad-General-Nodrm

Contabilidad-General-Nodrm

Contabilidad general

Enfoque práctico con aplicaciones informáticas

Tercera edición



Contabilidad general

Enfoque práctico con aplicaciones informáticas
Tercera edición

Hernando Díaz Moreno

Universidad Libre, Colombia

Revisión técnica

Mery Ruby Martínez Samuel Vargas

Universidad Santo Tomás, Colombia Universidad Tecnológica y Pedagógica de Colombia

(UPTC)

Prentice Hall

Colombia • México • Argentina • Brasil • Costa Rica • Chile • Ecuador
España • Guatemala • Panamá • Perú • Puerto Rico • Uruguay • Venezuela

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Contenido

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Capítulo 1
Introducción a la Capítulo 2
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elementos ....................................................... 21
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Clase 2 Activo Estado de resultados
Clase 3 Pasivo De orden
Clase 4 Patrimonio
Clase 5 Ingresos
Clase 6 Gastos
Clase 7 Costo de ventas
Clase 8 Costo de producción
Clase 9 Cuentas de orden deudoras
Cuentas de orden acreedoras

Introducción XVII

Gran número de ejemplos

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Capítulo 1 | Introducción a la contabilidad 3

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Capítulo 1 | Introducción a la contabilidad 5

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Capítulo 1 | Introducción a la contabilidad 9

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Capítulo 1 | Introducción a la contabilidad 11

Deberes de los comerciantes

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12 Contabilidad general | Enfoque práctico con aplicaciones informáticas

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Entidad o ente económico

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Capítulo 1 | Introducción a la contabilidad 13

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Importancia relativa o materialidad

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14 Contabilidad general | Enfoque práctico con aplicaciones informáticas

Normas técnicas

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Proceso contable

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Capítulo 1 | Introducción a la contabilidad 15

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Informes financieros

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16 Contabilidad general | Enfoque práctico con aplicaciones informáticas

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Figura 1.1 Usuarios de la información contable

Usuarios internos • Socios o accionistas
• Gerente – Presidente
• Junta directiva
• Empleados
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Organización

Usuarios externos • Estado
• Proveedores
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Capítulo 1 | Introducción a la contabilidad 17

Resumen

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18 Contabilidad general | Enfoque práctico con aplicaciones informáticas

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Contabilidad para la toma de decisiones

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Decisión Lineamiento

?Cómo debe organizar el negocio? Si es un solo propietario puede constituirse
?Qué ventajas tendría? en una sociedad S.A.S. o simplemente como
comerciante independiente.
Si decide asociarse, hay varias opciones:
sociedad limitada o sociedad colectiva.

Fiscalmente, las sociedades tienen el mismo
tratamiento, pues la tarifa del impuesto de
renta es igual.
Las personas naturales comerciantes tienen
renta exenta hasta 1,090 UVT.

Capítulo 1 | Introducción a la contabilidad 19

? Qué trámites debe efectuar? Como persona natural comerciante, debe
? inscribirse en la cámara de comercio, registrar
el establecimiento; con ello, simultáneamente,
? se da el trámite ante la DIAN.
Luego sigue la inscripción ante la Secretaría
de Hacienda correspondiente.
Adicionalmente, las sociedades deben solicitar
la resolución de numeración de facturación,
registrar los libros de contabilidad, etcétera.

Qué impuestos adicionales existen? Además del impuesto de renta, existen
impuestos municipales (industria y comercio,
predial).

Qué debe contabilizarse? La contabilidad del negocio porque es una
entidad diferente de su propietario (principio
del ente económico).

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1Taller de informática aplicada

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20 Contabilidad general | Enfoque práctico con aplicaciones informáticas

2Capítulo

Objetivos de aprendizaje

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Capítulo 1 | Introducción a la contabilidad 21

La cuenta y
sus elementos

22 Contabilidad general | Enfoque práctico con aplicaciones informáticas

Qué es una cuenta??


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Debe (2) Haber (3)

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0DTXLQDULD \ HTXLSR &RQVWUXFFLRQHV \ HGLILFDFLRQHV HQWUH RWUDV

Capítulo 2 | La cuenta y sus elementos 23

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Cuentas nominales o de resultado

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OD WHUPLQDFLyQ GH FDGD FLFOR FRQWDEOH PRPHQWR HQ T XH GHEHQ FDQFHODUVH R
VDOGDUVH

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QR RSHUDFLRQDOHV \ *DVWRV QR RSHUDFLRQDOHV

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1105 – Caja 1435 – Inventarios 1520 – Maquinaria y equipo
1) 800,000 1) 1,500,000 1) 2,300,000

1524 –Equ ipod eofi cina 3115 –Apor tess ociales
1 )4 00,000 5,000,0001 )

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24 Contabilidad general | Enfoque práctico con aplicaciones informáticas

1305 – Clientes 1105 – Caja 4135 – Ventas
3) 2,000,000 2) 1,000,000
1,000,000 2 )
2,000,000 3 )

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1110 – Bancos 2105 – Obligaciones financieras
4) 2,000,000 2,000,000 4)

G /D FRPSDxtD SDJD VXHOGRV SRU 1110 – Bancos
800,000 5)
5105 – Gastos generales
5) 800,000

Cuentas de orden o de memorando

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Plan Único de Cuentas (PUC)

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Capítulo 2 | La cuenta y sus elementos 25

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Cuadro 2.1 Clases de cuentas

Clases de cuentas

Clase 1 Activo

Clase 2 Pasivo Balance general

Clase 3 Patrimonio
Clase 4 Ingresos

Clase 5 Gastos Estado de resultados
Clase 6 Costo de ventas

Clase 7 Costo de producción De orden
Clase 8 Cuentas de orden deudoras

Clase 9 Cuentas de orden acreedoras

Dinámica y descripción de las cuentas

Descripciones

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26 Contabilidad general | Enfoque práctico con aplicaciones informáticas

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VH DGLFLRQDQ FXDQGR D HOOR KXELHUH OXJDU PRYL PLHQWRV GpELWRV R FUpGLWRV SRU
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Clase

1. Activo

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Clase Grupo
1. Activo 11. Disponible

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Capítulo 2 | La cuenta y sus elementos 27

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Clase Grupo Cuenta
1. Activo 11. Disponible 1105. Caja

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Clase Grupo Cuenta
1. Activo 11. Disponible 1110. Bancos

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Clase Grupo Cuenta
1. Activo 11. Disponible 1120. Cuentas de ahorro

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Clase Grupo
1. Activo 12. Inversiones

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28 Contabilidad general | Enfoque práctico con aplicaciones informáticas

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Clase Grupo Cuenta
1. Activo 12. Inversiones 1205. Acciones

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HQ HO YDORU LQWUtQVHFR

Capítulo 2 | La cuenta y sus elementos 29

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Clase Grupo
1. Activo 13. Deudores

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PHVDV GH FRPSUDYHQWD

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Clase Grupo Cuenta
1. Activo 13. Deudores 1305. Clientes

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Clase Grupo Cuenta
1. Activo 13. Deudores 1325. Cuentas por cobrar a socios

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30 Contabilidad general | Enfoque práctico con aplicaciones informáticas

Clase Grupo Cuenta
1. Activo
13. Deudores 1399. Provisiones

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Clase Grupo
1. Activo 14. Inventarios

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Clase Grupo Cuenta
1. Activo
14. Inventarios 1435. Mercancías no fabricadas por la empresa

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Clase Grupo Cuenta
1. Activo
14. Inventarios 1499. Provisiones

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Clase Grupo
1. Activo 15. Propiedades, planta y equipo

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