Que es una empresa. contabilidad básica

8/18/2019 Que es una empresa. contabilidad básica.

1/26

UNIVERSIDAD NACIONAL DE COSTA RICA

SEDE REGIONAL CHOROTEGA

CAMPUS NICOYA

CURSO: CONTABILIDAD GENERAL

PROFESOR: ALVARO GARRO GARRO.

ADMINISTRACIÓN

GRUPO: 78

TEMA:

LA EMPRESA Y LA IMPORTANCIA DE LA INFORMACIÓNFINANCIERA.

ESTUDIANTE: CEDULA PARTICIPACION

FIRMA

Diana Lóp!Có"#$%a

&'()8')87

*&+

,nia R$-aG/0i1""!

&'('2'&)3

*&+

S0p4ani M#inaM/"i55$

)**8'873 *&+

Pa65a C4!

Va5"in.

&'239'**

&

*&+

TOTAL: )''+

I CICLO *')9

CONTENIDO

INTRODUCION..........................................................................................................2


2/26

OBJETIVO GENERAL:..............................................................................................3

OBJETIVOS ESPECIFICOS:.................................................................................3

METOLOGIA..............................................................................................................4

MARCO CONCEPTUAL............................................................................................5

• ¿Qué e u!" e#$%e"&..................................................................................5

• CODIGO DE COMERCIO...............................................................................'

o Pe%(!" )*+,":.....................................................................................'

o Pe%(!" -u%*+,":................................................................................../

o ¿C0#( %e1+%"% u!" e#$%e" e! C(" R+,"&...................................

• TIPOS DE ENTIDADES ECONMICAS........................................................

• CLASIFICACIN DE LAS EMPRESAS........................................................66

• CONTABILIDAD............................................................................................6/

o T+$( e e,++(!e e! 7( !e1(,+(:................................................6/

o T+$( e Uu"%+(..............................................................................6

o R"#" e 7" ,(!"8+7+"...................................................................6

CONCLUSIONES....................................................................................................23

BIBLIOGRAFIA:.......................................................................................................24

INTRODUCION

*


3/26

OBJETIVO GENERAL:

ϕ I!9e+1"% 7" e#$%e" ,(#( e!+" 7" +#$(%"!,+" e 7" "#+!+%",+0!

)+!"!,+e%" e!%( e e77".

2


4/26


5/26


6/26

E "* ,(#( ee "u(% 1e!e%"7+:

DINERO PERSONAS EMPRESA"

P(% e( $(e#( e,+% ue u!" (%1"!+


7/26

Ve!"-":

K E e7 #é(( "e,u"( $"%" $eueH" e#$%e".

K Re"7+


8/26

K P(ee! %e$(!"8+7+" 7+#+"" (!e 7" %e$(!"8+7+"e e 7"

e#$%e" e 1"%"!+


9/26


10/26

TIPOS DE ENTIDADES ECON.MICASCu"!( e "87" e 7" e!+"e e,(!0#+," 7( $%+#e%( ue e 9+e!e " 7" #e!e;

(! "ue77" e#$%e" u (%1"!+


11/26

MCDONALDS LIBRERA AALES LICORERA ERRERA

• O-an&/a'nes N# 0u'a*&+as: E" (%1"!+


12/26

2" In)us*&a0es: Se 8"" e! 7" $%(u,,+0! e 8+e!e #e+"!e 7"

%"!)(%#",+0! e #"e%+" $%+#". E" " u 9e< e ,7"+)+,"! e!:

• E%",+9": S(! 7" ue e e+,"! " 7" e%",,+0! e %e,u%(

!"u%"7e; " e" %e!(9"87e ( !( %e!(9"87e.

• M"!u)",u%e%": S(! "ue77" ue %"!)(%#"! 7" #"e%+"

$%+#" e! $%(u,( e%#+!"( $uee! e% e ( +$(: A. E#$%e" ue $%(u,e! 8+e!e e ,(!u#( )+!"7B. E#$%e" ue $%(u,e! 8+e!e e $%(u,,+0!.

• A1%($e,u"%+": C(#( u !(#8%e 7( +!+," u )u!,+0! e 7"

e$7(",+0! e 7" "1%+,u7u%" 7" 1"!"e%*".

3" C#me'&a0es: Re7",+0! ue e " e!%e e7 $%(u,(% e7 ,(!u#+(%;

u )u!,+0! $%+#(%+"7 +!9(7u,%" 7" ,(#$%" 9e!" e $%(u,( )*+,(

"!1+87e. E" e $uee ,7"+)+,"% e!:

• M"(%+": S(! "ue77" ue e)e,@"! 9e!" e! 1%"! e,"7" "

(%" e#$%e" "!( "7 #e!ue( ,(#( "7 e"77e. E-e#$7(:B+#8(; P(


13/26

• Se%9+,+( $@87+,( 9"%+( ,(#u!+,",+(!e; e!e%1*";

"1u" • Se%9+,+( $%+9"( 9"%+( e%9+,+( "#+!+%"+9(;

,(!"87e; -u%*+,(; "e(%*"; e,.

• T%"!$(%e ,(7e,+9( ( e #e%,"!,*"• Tu%+#(• I!+u,+(!e )+!"!,+e%"• Eu,",+0!• S"7u8%+" ($+"7e • F+!"!


14/26

• N",+(!"7e: Cu"!( 7( +!9e%+(!+" (! 6 e7 $"*.• E%"!-e%(: Cu"!( 7( +!9e%+(!+" (! !",+(!"7e

e%"!-e%(.• T%"!",+(!"7e Cu"!( e7 ,"$+"7 e $%e$(!e%"!e#e!e

ue +e!e #? +#$(%"!,+" e (%+1e! e%"!-e%( 7"u+7+"e e %e+!9+e%e! e! 7( $"*e e (%+1e!.

7" SEG8N LA MAGNITUD DE LA EMPRESA: U!( e 7( ,%+e%+( #?

u+7+


15/26

• C%+e%+( e N",+(!"7 F+!"!,+e%": P"%" e" +!+u,+0! u!"

e#$%e" 1%"!e e 7" #? +#$(%"!e e!%( e u 1+%(.

9" OTROS CRITERIOS

" C&*es E'#n,m&'#s: Se1@! ee ,%+e%+( 7" e#$%e" $uee!

e%:• Nue9": Se e+,"! " 7" #"!u)",u%" ( )"8%+,",+0! e

#e%,"!,*" ue !( e $%(u,e! e! e7 $"*; +e#$%e ue !( e

%"e e #e%( u+u( e (%( ue " e $%(u


16/26

III. S(,+e" "!0!+#": ,"%",e%+


17/26

Se1@! ")+%#" (%!1%e!; 63; =L" ,(!"8+7+" "u" " 7" (#" e

e,++(!e; #(%"!( ,u"!( (!e e " 1""( e7 +!e%( ue (87+1",+(!e

e "! ,(!%"*(>.

P(% "!( #e!,+(!" Gu"-"%( C"!@ A!%"e e Gu"-"%(; 2; =e7 (8-e+9(e 7" ,(!"8+7+" e 1e!e%"% ,(#u!+,"% +!)(%#",+0! @+7 $"%" 7" ($(%u!" (#"

e e,++(!e e 7( ",%ee(%e ",,+(!+" e u! !e1(,+(.

T&p#s )e )e'&snes en 0#s ne-#'s:K De,++(!e O$e%"+9": E!%e 7( e$"%"#e!( +!9(7u,%"(; e

e!,ue!%"! Ve!"; P%(u,,+0!; Me%,"e( e!%e (%(.

K De,++(!e e F+!"!,+"#+e!(: De$"%"#e!( +!9(7u,%"( Ge%e!,+";

F+!"!


18/26

T"#8+é! (! ,(!+e%"( ",%ee(%e "ue77" +!+u,+(!e ue ((%1"! +!e%(

e! )(%#" e $%é"#( e!%e 7( #? ,(!(,+( e e!,ue!%"! e7 B"!,( Mu!+"7;

F(!( M(!e"%+( I!e%!",+(!"7.

3. P%(9ee(%e: E 7" $e%(!" ( e#$%e" e!,"%1"" e "8"e,e% (u#+!+%"% 7( $%(u,( ( e%9+,+( ue !e,e+"! 7" e#$%e".

4. C7+e!e: C(!+ue! e7 e-e 9+"7 e ,u"7u+e% e#$%e"; e 7" $e%(!" ue

,(#$%" u! $%(u,( ( e%9+,+(. T"#8+é! ,(!(,+( ,(#( uu"%+(; ,(!u#+(%e.

5. E#$7e"(: Re,u%( u#"!( e 7" (%1"!+


19/26

Ee +$( e ,(!"8+7+" e #(+9"" $(% 7" e#$%e" +!u%+"7e ue e

+!e%e"! $(% ,(!(,e% 7" ee%#+!",+0! e 7( ,(( u!+"%+( e! 7"

$%(u,,+0!; 7" 9e!" 7" $%(u,,+0! e! 1e!e%"7. T"#8+é! +%9e $"%" ee%#+!"%

7( $u!( e eu+7+8%+( e 7" e#$%e"; e e,+%; "ue77" +!"!,+" e! 7"

ue !( e (8+e!e! !+ 1"!"!,+" !+ $é%+"; 7( ,(( e +%+8u,+0! 7(

("7e.

B" CONTABILIDAD FINANCIERA

Se ,(!)(%#" $(% u!" e%+e e e7e#e!( "7e ,(#( 7" !(%#" e %e1+%(;

,%+e%+( e ,(!"8+7+


20/26

D" CONTABILIDAD ADMINISTRATIVA

T(" 7" e%%"#+e!" e7 u8+e#" e +!)(%#",+0! "#+!+%"+9" e

"1%u$"! e! 7" ,(!"8+7+" "#+!+%"+9"; 7" ,u"7 e u! +e#" e +!)(%#",+0!

"7 e%9+,+( e 7" !e,e+"e +!e%!" e 7" "#+!+%",+0!; (%+e!"( "

)",+7+"% 7" )u!,+(!e "#+!+%"+9" e $7"!e",+0! ,(!%(7 "* ,(#( 7"

(#" e e,++(!e. E!%e 7" "$7+,",+(!e *$+," e e" e%%"#+e!" e

,ue!"! 7" e7"8(%",+0! e $%eu$ue(; 7" ee%#+!",+0! e ,(( e

$%(u,,+0! 7" e9"7u",+0! e 7" e)+,+e!,+" e 7" +)e%e!e ?%e" ($e%"+9"

e 7" (%1"!+


21/26

7( +!1%e( (! 7( ue e ,(!+e%"! ",u#u7"87e $"%" e)e,( e

+#$ue( e ",ue%( ,(! 7" 7ee )+,"7e 9+1(%.

P(% (%" $"%e; 7" ,(!"8+7+" "#+!+%"+9" e? (%1"!+


22/26

e! $%?,+," 7( ,(!(,+#+e!( e ,"" ,(!"(%; $"%" "* $(e% ee#$eH"%

u! 8ue! %"8"-( e! (!e "ue " u!" 8ue!" e (#" e e,++(!e $"%" 7(

1%"!e e#$%e"%+(.

E e u#" +#$(%"!,+" #"!e!e% u! ,(!%(7 (8%e 7( +!1%e(; 1"( ,(( ue e $%ee!"! " +"%+( e! u!" e#$%e"; $"%" ue e e" #"!e%" 7"

(#" e e,++(!e e"! ,(! 8e!e)+,+( e7 e"( )+!"!,+e%( e 7" e#$%e"

(8%e ((; 1e!e%e u! %eu7"( 8e!é)+,( $"%" "ue77" $e%(!" ue +!9+e%e!

$"%e e u ,"$+"7 e! "71@! +$( e !e1(,+(.

INVESTIGACIÓN.

Pa"a a6p5ia" 5$ ;$n$;i6in0$ #5 p"n0 06a #i$ 5a 0a"a #

in0i/ ;$n/50ó ;$n 5a MS;. ?nni@" F5$" S0$ia >/i1n A%$/"a $%0n" 6;$n$;i6in0$. La ;$n/50a @/ "a5i!a#a 5 #ia Ma"0 *2 # @%""$ #5 *')9n 5a In0a5a;i$n # 5a Uni"i#a# Na;i$na5 # C$0a Ri;a SRCH Ca6p/Ni;$a @/


23/26

A ;$n0in/a;in p5an0a /n %" "/6n # #i;4a ;$n/50a.

C$6$ 4a; pa"a in;"i%i" /na 6p"a -/"#i;a $ ;"a" /na p"$na -/"#i;a

P"i6"$ i" #$n# /n n$0a"i$ p%5i;$ 4a;n 5$ >/ 55a6a 5a ;"i0/"a # 5a

;$n0i0/;ión # 5a $;i#a# >/ aan a ;"a". D%n p$n" # a;/"#$ ;/a5 0ip$ # p"$na -/"#i;a >/ an a /0i5i!a". D%n #;i#i" 5 n$6%" 5a#i0"i%/;ión #5 ;api0a5 $;ia5 >/in an a " 5$ "p"n0an0 i 5;a$ >/in $n 5$ 6i6%"$ # 5a -/n0a #i";0ia. C$n 0$#$ $ #a0$ 5N$0a"i$ 5$ in;"i% n 5 R/ 55a6a C"a"6p"a./ /0# a 0n in;"i0$ n 5 R/ in0"a 5a ;/a5i#a# # 5$ $;i$ p$"-6p5$ 5a $;i#a# n ;$6an#i0a 4a /n $;i$ >/ 5 >/ ap$"0a 5 $0"$

5 >/ 0in 5 0a5n0$ $ 5a 4a%i5i#a#


24/26

>/ 0n" 6ni6$ 0" 6i6%"$ a#6 0in >/ 0n" /n J;a5 5;api0a5 "p"n0a n a;;i$n p/#n 0"an6i0i" 5i%"6n0 a5$ >/p$" a;/"#$ p$n/ p/#a0"apaa".

&. /1 ";$6in#a /0# n ;a$ # >/ a5/i"a ;"a" /na p"$na -/"#i;a

Si $n p$>/i0$ 5$ $;i$ i /n n/$ 6-$" /na

$;i#a# # "p$na%i5i#a# 5i6i0a#a p"$ i 6/;4$ #in"$ $ 4a >/"$5" 6/;4a ;$a 6-$" /na -/n0a #i";0ia n ;a$ "a /na$;i#a# anóni6a.

CONCLUSIONES

*(


25/26

BIBLIOGRAFIA:

• Gu"-"%( C"!@; G.; A!%"e De Gu"-"%(; N. 2. Contabilidad

Financiera. Mé+,(; D.F.: M,G%"+77 I!e%"#e%+,"!".• L0$e< M"%*!e


26/26

• (%!1%e!; C. T. 63. Contabilidad Financiera. Mé+,(: P%e!+,e"77

+$"!("#e%+,"!".• P#e e C(" R+,". 26'. Cree su empresa. Re,u$e%"( e:

$:WW.$#e.1(.,%W,u"%(2.$$&+6

• G"%,*" I17e+"; I. 265. E7 "u0!(#(. ¿Pe%(!" )*+," ( -u%*+,"&. M"%+.Re,u$e%"( e:

$:WW,+!,(+".,(#W,+!,(+"W265W/W64W"u(!(#(W643'//'Y3622.

#7• C%e,eNe1(,+(. 262. Pe%(!" !"u%"7 $e%(!" -u%*+,". Re,u$e%"(

e: $:WW.,%e,e!e1(,+(.,(#W$e%(!"!"u%"7$e%(!"-u%++,"W• I!+u( N",+(!"7 e A$%e!+

Documents

Que es una empresa. contabilidad básica