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7/21/2019 Fundacin de droguera-El Salvador
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7/21/2019 Fundacin de droguera-El Salvador
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P!2+?# P%r l! M%3!
INDICE
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INTRODUCCIN
El trabajo tiene el propsito de presentar el mbito de
organizacin contable de las empresas, investigar sobre laspartes de los sistemas contables, los documentos que esta
conlleva, sus libros, registros contables, y el proceso de
legalizacin que estas necesitan para que puedan
constituirse legalmente las empresas en El Salvador.
Este trabajo resulto ser una gran experiencia, ya que amplia
nuestro conocimiento respecto al mbito organizacional de las
empresas en el da a da y nos dio una idea de su utilizacin
prctica en el ambiente laboral.
Adems nos permiti conocer a las instituciones encargadas
de cumplir y regular todos los procesos antes mencionados y
la importancia de cada una.
ambi!n nos permito conocer la importancia de poseer un
buen catalog de cuentas y de guiarse un buen manual de
catalog de cuentas, ya que esto "acilita el registro de la
transacciones de la empresa.
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OBJETIVOS
Objetivo General
D!r ! 7%#%7"r "l 5r%7"3+4+"#'% 5!r! l! 7%#2'+'97+?# 3" 9#! "45r"2! "# ElS!l!3%r& ) '%3!2 l!2 %@+7+#!2 5*l+7!2 9" @%r4!# 5!r'" 3"l 5r%7"2%.
Objetivos Especicos
C%#%7"r l!2 3+@"r"#'"2 %@+7+#!2 5*l+7!2 9" @%r4!# 5!r'" 3"l 5r%7"2% 3"l"$!l+1!7+?# 3" 9#! "45r"2! ) l%2 r"9+2+'%2 9" "2'! +45%#".
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9#! 2%7+"3!3.
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!"RCO TEORICO CONCE#TU"$ % $EG"$ DE $" CONT"BI$ID"D&El 4!r7% r"$9l!'%r+% 5!r! l! 7%#2'+'97+?# 3" 9#! 2%7+"3!3 ) 79!l9+"r !7'++3!3r"@"r"#'" !l 7%4"r7+% "# El S!l!3%r "2'< 3"'"r4+#!3! 5%r "l C?3+$% 3" C%4"r7+%.S"$# "2'"& "# "l !r'>79l% /& 3"@+#" "45r"2! 7%4%: 9# 7%#=9#'% 7%%r3+#!3% 3"'r!*!=%& 3" "l"4"#'%2 4!'"r+!l"2 ) 3" !l%r"2 +#7%r5?r"%2& 7%# %*="'% 3" %@r"7"r !l5*l+7%& 7%# 5r%5?2+'% 3" l97r% 3" 4!#"r! 2+2'"479l% 0 "2'!*l"7" l! "6+2'"#7+! 3" l!2 2+$9+"#'"22%7+"3!3"2:
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GENER"$ID"DES DE $" E!#RES"
No'bre Co'ercial( B" Cl%'("2
Deno'inaci)n( B" Cl%'("2 S.A 3" C.V
Ubicaci)n *e la E'presa(C"#'r% C%4"r7+!l M9l'+ Pl!1!& L%7!l H0,
Representante $e+al( R%2! L+3+! A)!l! P!1
No'bre *e los propietarios o accionistas ,-e inte+ran la socie*a*(
R%2! L+3+! A)!l! P!1
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Balance Inicial
B" Cl%'("2 S.A 3" C.VB!l!#7" I#+7+!l Al 0 @"*r"r% 3" -,0-
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II #"RTE
SISTE!" CONT"B$E
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B/ !"NU"$ DE$ C"T0$OGO DE CUENT"S
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C/ C"RT" DE "UTORI2"CIN
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D/ #O$ITIC"S CONT"B$ES #"R"(
E3ECTIVO
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V #"RTE
#ROCESO DE $EG"$I2"CION DE UN" E!#RES"
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