Documentos de Académico
Documentos de Profesional
Documentos de Cultura
ADMINISTRATIVAS
ESCUELA PROFESIONAL DE CONTABILIDAD
ASIGNATURA:
INTRODUCCIÓN A LA CONTABILIDAD DE INSTITUCIONES FINANCIERAS
INTEGRANTES:
ULADECH - 2021
CIKSJ= 1 HKSQDS
AJSC_NWCNÓB= J
AJSC_NWCNÓB= Jbb jstk cujb
cujbtk
tk sj rjhnstrkb ids hkstds ajrnvkads aj iks
doinhkcndbjs `nbkbcnjrks.
ANBËFNCK
ANBËFNCK Kp
Kpininckoi
ckoijj k iks cu
cujbtks
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AÎONQDS= C_ÎANQDS=
- Wdr iks trkbs`jrjbcnks,
- Wdr ids nfpdrtjs aj
jxtdrbds y kmustjs prdpnds
nbtjrjsjs pdr doinhkcndbjs
aji pjrædad cdbtkoij.
cdb ji pýoincd, `dbads
nbtjrokbckrnds, ajpósntds aj - Wdr ji tdtki ki cnjrrj aji
jfprjsks aji snstjfk jmjrcncnd, cdb ckrhd k ik
`nbkbcnjrd y drhkbnsfds cujbtk 0;7; _jsuitkad aj
`nbkbcnjrds nbtjrbkcndbkijs, Dpjrkcnób.
❐ CZJBQK= 1;7< AN@J_JBCNK
AN@J_JBCNK AJ CKFO
CKFOND
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AÎONQDS C_ÎANQDS
- Wd
Wdrr ik pîranak aj ckfond - Wd
Wdrr iks trkbs`jrjbcnks,
lkonak jb iks dpjrkcndbjs jxtdrbds y kmustjs prdpnds aji
spdt aj fdbjak jxtrkbmjrk. pjrædad cdbtkoij.
- Wd
Wdrr ik pîranak aj ckfond - Wd
Wdrr ji tdtki ki cnjrrj aji
prdvjbnjbtj aj ik bnvjikcnób aj jmjrcncnd, cdb ckrhd k ik
ids skiads aj iks cujbtks jb cujbtk 0;7; _j
_jssuitkad aj
fdbjak jxtrkbmjrk. Dpjrkcnób.
- Wd
Wdrr ids nfpdrtjs aj ids kmustjs
pdr nbajxkcnób aj ajpósntds y
doinhkcndbjs sumjtks k
rjkmustj.
- Wdr iks pîranaks ajonaks k ik
ansfnbucnób aj iks
doinhkcndbjs rjikcndbkaks
ANBËFNC
ANBËFNCK
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pinckoij
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i ks cujbtks
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AÎONQDS= C_ÎANQDS=
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`nbkbcnjrds pkhkads d jxtdrbds y kmustjs prdpnds
ajvjbhkads k ckrhd aj ik aji pjrædad cdbtkoij.
_ZO_D= 13 W_DPN
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AÎONQDS=
AÎONQDS= C_JANQDS=
C_JANQDS=
- Wdr ji ckrhd aj ik prdvnsnób - Wdr ji tdtki ki cnjrrj aji
pkrk ajsvkidrnzkcnób aj jmjrcncnd, cdb ckrhd k ik
nbvjrsndbjs. cujbtk 0;7; _jsuitkad aj
- Wdr ji ckrhd aj ik prdvnsnób Dpjrkcnób.
pkrk nbcdorkoninaka aj - Wdr ik ansfnbucnób aj
crîantds. prdvnsndbjs
- Wdr ji ckrhd aj ik prdvnsnób
pkrk nbcdorkoninaka aj
ajuadrjs pdr nbtjrfjankcnób
y cujbtks pdr cdorkr.
-
❐ C Z J B Q K = 1 1 7 ; A J W _ J C NK C NÓ B A J NB FZ J O I J S , FD O NI NK _ ND ^
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AÎONQDS= C_ÎANQDS=
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- Wdr ids nfpdrtjs aj ids - Wdr ji tdtki ki cnjrrj aji
ckrhds pdr ik ajprjcnkcnób jmjrcncnd, cdb ckrhd k ik
aj nbfujoijs, fdoninkrnd y cujbtk 0;7; _jsuitkad aj
jqunpd. Dpjrkcnób.
- Wdr ids nfpdrtjs aj ids - Wdr ji rjnbtjhrd aj ik
ckrhds pdr ik ajprjcnkcnób aj ids onjbjs
AJSC_NWCNÓB=
ÓB= Cdfprjbaj ids hkstds aj pjrsdbki, aj anrjctdrnd, pdr sjrvncnds
rjcnonads aj tjrcjrds, nfpujstds y cdbtrnoucndbjs y hkstds
anvjrsds aj hjstnób nbcurrnads, quj sj rjhnstrkb sdorj ubk
oksj kcufuiktnvk.
A NB Ë FNC K K p inc k o ij k ik s c u j b tk s = 1 : 7 ; , 1 : 7 ? y 1 : 7 3
A Î O NQ D S = C_ÎANQDS=
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A Î O NQ D S = C_ÎANQDS=
- Wdr ji nfpdrtj aj ids trnoutds - W dr iks trkbs`jrjbcnks,
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ANBËFNCK=
AÎONQDS=
AÎONQDS= C_ÎANQDS=
C_ÎANQDS=
- Wdr ji cdstd bjtd aj ids - Wdr ji cdstd aj ids onjbjs ajvujitds,
pdr ik kbuikcnób aj ik vjbtk.
onjbjs y/d sjrvncnds
vjbanads ki cdbtkad. - Wdr ji cdstd aj ids sjrvncnds pdr su
- Wdr ik pdrcnób aji kbuikcnób.
cdstd aj ids onjbjs - Wdr ji nfpdrtj aj iks prdvnsndbjs
y/d sjrvncnds kcufuikaks aj ids onjbjs
kpinckoijs ki jmjrcncnd vjbanads.
jb ji cksd aj iks - Wdr ids kmustjs y pdr ji skiad aj iks
vjbtks k pikzd. cujbtks aji pjrædad cdbtkoij ki
cnjrrj aji jmjrcncnd, cdb ckrhd k ik
;. CKSD
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CNDBJS
JS @NBKBCNJ
@NBKBCNJ_KS
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❐ Sj ckicuikrdb ki cnjrrj
cnjrrj aji fjs, nbtjrjsjs ajvjbhkads pdr S/. <,777
sdorj ids ajpósntds aj kldrrds.
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1;7; NBQJ_JSJS WD_ DOINHKCNDBJS
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1;01..7? Nbtjrjsjs pdr Doinhkcndbjs S/.<,777
cdb ji Wuoincd pdr Cujbtks aj Kldrrd
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cdb ji Wýoincd pdr Cujbtk s aj Kldrrd
x/x Wdr ids nbtjrjsjs vjbcnads aj kldrrds
a j i p ý o i n cd .
S/<,777 S/<,777
S/.?,777 S/.?,777
❐ Ji @dbad Nbtjrokbckrnd dotjbnad pdr ji Okbcd OCW y rjhnstrkad pdr
S/.8:,777 lk hjbjrkad nbtjrjsjs ajvjbhkads pdr S/.?,777.
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S/.?,777 S/.?,777
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pdt aj fdbjak jxtrkbmjrk.
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S/.3,:77 S/.3,:77
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0. CKSD W_ËCQNCD – CZJBQK= 1?7?
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1
Anspdbnoijs pkrk Pjbtk jb Pkidrjs
_jprjsjbtktnvds aj Ckpntki
S/.:,777
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;
S/.:,777
pdr Jfprjsks aji Snstjfk aj Sjhurds
x /x Wd r i k p r d v n s n ó b j s tn f k a k
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Kccndbjs aj Jfprjsks aj Sjhurds quj ansfnbuyjb su vkidr pdr ik
sufk aj S/.:,077.77 aji OCW
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x/x Wdr ids hkstds sjrvncn ds y hjstnd bjs kbtj
bdtkrækpýoinck.
S/.1,8?7 S/.1,8?7
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1:71 Q_NOZQDS
1:01..73 Qrnoutds k Hdonjrbds Idckijs. S/.0,777
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7; Ckmk D`ncnbk Wrnbcnpki.
x /x W d r i k c k b c j i kc n ó b j b j `j c tn v d a j kr o n tr n d s
fubncnpkijs.
S/.0,777 S/.0,777
SOS. (?7;7). Fkbuki aj cdbtkoninaka pkrk iks jfprjsks aji snstjfk `nbkbcnjrd.
Dotjbnad aj Supjrnbtjbajbcnk aj Okbck y Sjhurds aji Wjrý=
`nij=///C=/Zsjrs/ZSZK_ND/Adwbidkas/WCS@%?7-%?7Anb%C3%K;fnck.pa`