Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Contabilidad Financiera
Presenta:
Janeth Caicedo Carvajal
Septiembre 14 de 2015
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Tabla de Contenidos
Introduccin
1. Actividad..........................................................................................................5
Conclusiones
Lista de Referencia
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Introduccin
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Abstract
The statement of changes in equity or surplus status is one of the financial statements
reflecting the opening balance, movement, and the ending balance of each of the accounts that
make up the heritage and reveals the variation during the accounting period capital, capital
surplus, reserves, revaluations and utilities, among others.
The statement of changes in financial position is a financial statement showing changes
and their causes, movement and the use of funds from operations from other sources.
To produce these results for comparative balance sheet information of two consecutive
periods, income statement of the last accounting period, value of sale or purchase of non-current
assets is needed, the cumulative depreciation canceled the sale of property, plant and equipment,
amortization deferred, the value of loans and credits to long-term stock trading.
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1. Actividad
Con la siguiente informacin elabore Estado de cambios en la situacin Financiera y
Cambios en el patrimonio, para el ao gravable 2013.
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Conclusin
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Lista de Referencia
Coral Delgado, Lucy del Carmen. Contabilidad Universitaria. 7. Ed. Bogot. McGraw Hill,
2013