Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Se encarga de analizar qué tan viables son los planes económicos de una
empresa al calcular cuánto costaría la fabricación de un producto, proyecto o
proceso.
3. Cuáles son los órganos en los que se divide una sociedad anónima o
empresa comercial. Explique.
Explicare 3 de ellos:
5. Explicar que son las NIIF plenas y su semejanza o diferencia con los
Principios de Contabilidad Generalmente aceptados.
Bases para la
GAAP NIIF
comparación
Norma Internacional
Principios contables
Acrónimo de Información
generalmente aceptados
Financiera
Un conjunto de pautas y Las NIIF son el
procedimientos contables, lenguaje de negocios
utilizado por las universal seguido por
Sentido
compañías para preparar las compañías al
sus estados financieros informar los estados
se conoce como GAAP. financieros.
Junta de Normas de Junta Internacional de
Desarrollado
Contabilidad Financiera Normas de
por
(FASB). Contabilidad (IASB).
Residencia en Reglas Principios
Valoración de Método FIFO, LIFO y Método FIFO y
inventario Promedio Ponderado. Promedio Ponderado.
Artículos No segregado en el
Mostrado a continuación.
extraordinarios estado de resultados.
Capitalizado, solo si
Costo de
Tratada como un gasto se cumplen ciertas
desarrollo
condiciones.
Permitido, si se
Reversión de cumplen las
Prohibido
inventario condiciones
especificadas.
Journal: it is the main accounting record of any accounting system, in which all
operations are recorded. It is a document that chronologically records the
economic transactions that a company carries out. These transactions are
related to the main activity of the firm.
General Ledger: This is a record in which each page contains one of the daily
accounting accounts of the company in question. Normally, its structure is
made up of five columns in which the date, the concept, the "duty", the "credit"
and in the last one the balance is collected.
Verification status: it is a financial instrument that is used to view the list of total
debits and credits of the accounts, together with the balance of each of them
(whether debtor or creditor). In this way, it allows you to establish a basic
summary of a financial statement.
Balance Sheet: it is a report, collected at a certain point in time, that shows the
economic and financial situation of the company. The balance sheet reports,
separately and in an orderly manner, the composition of the company in its
assets, liabilities and equity. The balance sheet summarizes the assets, rights,
obligations and capital that an organization has at any given time, not being
useful to see the evolution of a company, but only to consult the data at a
precise moment in time. It is one of the documents that make up the
company's Annual Accounts, which must be submitted annually.
Income Statement: it is a financial statement that presents the operations of an
entity during an accounting period, by means of the adequate confrontation of
its income with the relative costs and expenses, to determine the net profit or
loss, as well as the comprehensive income for the year.
Statement of cash flows: it is one of the financial statements of accounting, it
reports on the origin and use of cash flows and their equivalents. The cash
flows will be the inflows and outflows of cash in the accounts of cash and other
equivalent liquid assets.
Statement of changes in equity: it is a comparative financial statement that
allows evidence of the changes that each of the components of the company's
equity has undergone from one year to another, or from one period to another.
This comparison makes it possible to determine the financial behavior of the
company, with respect to its equity.
Notes to the financial statements: are the clarifications or explanations that are
made outside the financial statements in order to specify, clarify or explain
something. They are more than explanatory texts that are attached to any
financial statement, such as a footnote in any text.