Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Pia de Consolidación
Pia de Consolidación
CONTADOR PÙBLICO
Introducción ..................................................................................................................... 3
Introduction ...................................................................................................................... 4
Análisis y emisión de juicio.............................................................................................. 5
Analysis and judgment ..................................................................................................... 6
Caso práctico.................................................................................................................... 7
Practical case...................................................................................................................14
Conclusiones individuales ...............................................................................................23
Individual conclusions.....................................................................................................25
Conclusión del equipo .....................................................................................................27
Team Conclusion ............................................................................................................28
The exchange rate is a fundamental economic indicator that reflects the relationship
between two different currencies. Specifies how much of one currency is needed to
acquire one unit of another. This phenomenon is crucial in the field of international
finance and global trade, since it influences the competitiveness of nations, capital
flows and economic conditions worldwide. Exchange rates are determined by a
number of factors, including interest rates, inflation, economic indicators and
government policies. Its constant fluctuation impacts commercial transactions,
foreign investment and the economic stability of countries, making it a topic of
relevance for both financial experts and the general public.
Para realizar este tipo de actividades, deben tener a una persona con las capacidades, conocimientos
y con una serie de valores como lo son el respeto y la honestidad. Debido a que es algo de suma
importancia para la empresa donde se esta trabajando y no se trabajara de una buena manera si no
cumple con los requisitos correspondientes, la persona indicada para realizar este tipo de
actividades son los Contadores Públicos, debido a que tiene una gran capacidad para estos tipos de
tema y cuentan con un amplio conocimiento de valores donde destacan los necesarios como lo son
la honestidad, confidencialidad, comportamiento profesional y código de ética.
Los contadores públicos tienen que cumplir con una serie de valores para llevar a cabo este tipo de
práctica, debido a que las actividades que realiza se deben ejecutar de manera honesta, digna, recta
y con total sinceridad. Además de esto un Contador Publico debe cumplir con un código de ética
profesional en la cual se establece principios como lo son la integridad, objetividad, independencia,
responsabilidad, confidencialidad, observancia de la normativa, competencia y actuación
profesional, respeto y conducta de ética. Cada uno de estos valores son de suma importancia debido
a que en base a ellos se refleja la identidad y el compromiso de la empresa con los empleados, los
clientes y la sociedad.
A continuación, veremos los principales valores de un contador público y su respectiva definición
• Integridad: Comportarse con rectitud de intereses, ser imparcial en su juicio profesional
• Objetividad: No permitir conflicto de intereses, ser imparcial en su juicio profesional.
• Compromiso con la competencia y cuidado profesional.
• Confidencialidad: No revelar datos importantes de ningún tipo a terceros.
• Comportamiento profesional: Ser totalmente honesto de tal manera ser profesional en cada
una de las actividades realizadas.
Cada uno de los bueno Contadores Públicos que existen también dependen de una buena educación
por lo tanto nosotros tenemos la dicha de poder realizar nuestra carrera en una institución tan
prestigiosa en donde nos enseñan valores fundamentales para nuestra vida, no solo laboral, si no
en general. En la Universidad Autónoma de Nuevo León nos enseñan a ser personas honestas
(compromiso y respeto, ante todo), respetuosas (consideración a la dignidad de las personas), justos
(equidad en la aplicación de leyes, normas y principios), responsables (cumplimiento de los
compromisos asumidos), organizados (eficiencia en la planificación y ejecución de los trabajos).
En base a estos valores los cuales debemos de llevarlos a cabo en todo momento es la vía en la cual
la UANL se encarga de llevar a excelentes personas y trabajadores al mundo laboral.
To carry out this type of activity, they must have a person with the skills, knowledge and a series
of values such as respect and honesty. Because it is something of utmost importance for the
company where you are working and you will not work in a good way if you do not meet the
corresponding requirements, the right person to carry out this type of activity are Public
Accountants, because they have a great capacity for these types of subject and they have a great
capacity for these types of subject and they have a great capacity for these types of subjects.
Public accountants have to comply with a series of values to carry out this type of practice, because
the activities they carry out must be carried out in an honest, dignified, upright and with total
sincerity. In addition to this, a Public Accountant must comply with a code of professional ethics
in which principles such as integrity, objectivity, independence, responsibility, confidentiality,
observance of regulations, competence and professional performance are established.
Below, we will look at the main values of a CPA and their respective definition
• Integrity: Behave with righteousness of interests, be impartial in their professional judgment
• Objectivity: Do not allow conflict of interest, be impartial in your professional judgment.
• Commitment to competence and professional care.
• Confidentiality: Do not disclose important data of any kind to third parties.
• Professional behavior: Be totally honest in such a way as to be professional in each of the
activities carried out.
Each of the good Public Accountants that exist also depend on a good education, therefore we are
fortunate to be able to carry out our career in such a prestigious institution where they teach us
fundamental values for our life, not only at work, but in general. At the Universidad Autónoma de
Nuevo León we are taught to be honest people (commitment and respect, above all), respectful
(consideration for the dignity of people), fair (equity in the application of laws, norms and
principles), responsible (fulfillment of the commitments assumed), organized (efficiency in the
planning and execution of work).
Based on these values, which we must carry out at all times, is the way in which the UANL is
responsible for bringing excellent people and workers to the world of work.
La compañía desea elaborar la información Financiera Consolidada de su Controladora Azteca 8W, S.A. su subsidiaria
La American, S.A. y su subsidiaria La Berlín, S.A. la moneda de informe será presentada en pesos, la moneda funcional
se realiza en dólares y la subsidiaria La Berlín, S.A. registra sus operaciones en euros, para llevar a cabo la elaboración
solicitada reunió los Estados Financieros (el Estado de Resultados y el Estado de Situación Financiera) de las
compañías comentadas mismos que se realizaron en el año 2018.
1.-La Compañía Azteca 8W, S.A. al día 31 de Diciembre 2018 tiene los siguientes saldos en las cuentas: Edificios $
243,000; Documentos por Cobrar $ 50,000.00; Acreedores 83,000.00; Depreciación acumulada de Edificios
$12,150.00; Capital social común 1,800,000.00; Bancos 87,000; Terrenos $108,000; Mobiliario y Equipo
189,000.00; Clientes 177,000 Proveedores 115,000; Almacén 102,600 y Prestamos de L.P. 167,000.00;
Depreciación acumulada de MyE $ 18,900.00, Inversión Permanente 1,656,395 ; Elaborar el estado financiero, y
diga cuánto es el valor del resultado del ejercicio?
2.-La Compañía Azteca 8W, S.A. desea conocer el resultado de sus operaciones teniendo en cuenta lo siguiente:
Gastos de administración 215,000.00; Costo de Ventas 1,166,00.00; Gastos de venta $237,000.00; Ventas
$2,120,000.00; Depreciaciones 31,050.00; Gastos Financieros $ 54,005.00; elabore el estado financiero y
determine el resultado del ejercicio.
Nota: solo con los datos que aquí se le otorgan.
La Compañía Azteca 8W, S.A. envía sus Estados Financieros 2018 con la información que usted solicito como sigue:
Activo Pasivo
Bancos 20,000.00 Proveedores 10.000.00
Clientes 10,500.00 Acreedores 2,500.00
Doctos x cobrar 1,000.00 12,500.00
Almacén 10,500.00 42,000.00
Capital Contable
Terrenos 10,000.00 Capital Social 41,275.00
Edificios 20,000.00 Utilidad 31,625.00
Dep. Ac. -1,000.00 72,900.00
Mobiliario 16,000.00
Dep. Ac. 1,600.00 43,400.00
Estado de Resultados
Ventas 230,000.00
Costo de Ventas 135,500.00
Utilidad 94,500.00
Gastos operación
Gastos de Venta 30,000.00
La Compañía Azteca 8W, S.A. envía sus Estados Financieros al 2018 con la información que usted solicito como
sigue:
Cía. Berlín, S.A.
Activo Pasivo
Bancos 22,500.00 Proveedores 11.250.00
Clientes 8,000.00 Acreedores 1,250.00
Doctos x cobrar 2,000.00 12,500.00
Almacén 10,260.00 42,760.00
Capital Contable
Terrenos 10,800.00 Capital Social 43,200.00
Edificios 24,300.00 Utilidad 37,955.00
Dep. Ac. E -1,215.00 81,155.00
Maquinaria 18,900.00
Dep. Ac. M 1,890.00 50,895.00
Estado de Resultados
Ventas 237,600.00
Costo de Ventas 140,940.00
Utilidad 96,660.00
Gastos operación
Gastos de Venta 27,000.00
Gastos de Admón.. 21,600.00
Depreciación 3,105.00
Utilidad 44,955.00
Gastos financieros 7,000.00
Utilidad 37,955.00
Activo Pasivo
Bancos $ 87,000 Proveedores $ 115,000
Clientes $ 177,000 Acreedores $ 83,000
Doctos x cobrar $ 50,000
Almacén $ 102,600 Largo Plazo
Inversión Permanente $ 1,656,395 Prestamos L.P. $ 167,000
Total Pasivo $ 365,000
Terrenos $ 108,000
Edificio $ 243,000 Capital Contable
Depreciación -$ 12,150 Capital Social $ 1,800,000
Equipo $ 189,000 Utilidad Ejercicio $ 416,945
Depreciación -$ 18,900 $ 2,216,945
Total Activo $ 2,581,945 Pasivo + Capital $ 2,581,945
Ventas $ 2,120,000
Costo de Ventas $ 1,166,000
Utilidad $ 954,000
Gastos operación $ 483,050
Gastos de Venta $ 237,000
Gastos de Admón.. $ 215,000
Depreciación $ 31,050
Utilidad $ 470,950
Gastos financieros $ 54,005
Cantidades Tipo de
Conceptos Cantidad M.N.
dólares cambio
Activo
Bancos $ 20,000 $ 20 $ 400,000
Clientes $ 10,500 $ 20 $ 210,000
Doctos x cobrar $ 1,000 $ 20 $ 20,000
Almacén $ 10,500 $ 20 $ 210,000
Cantidad
Conceptos Cantidad euros T.C. Cantidad dlls. T.C.
M.N.
Activo
Bancos $ 22,500 1.10 $ 24,750 $ 20 $ 495,000
Clientes $ 8,000 1.10 $ 8,800 $ 20 $ 176,000
Doctos x cobrar $ 2,000 1.10 $ 2,200 $ 20 $ 44,000
Almacén $ 10,260 1.10 $ 11,286 $ 20 $ 225,720
Saldo
Conceptos Control Azteca 8w Sub American Sub Berlín Eliminaciones Saldo Consolidado
Integrado
Activo
Bancos $ 87,000 $ 400,000 $ 495,000 $ 982,000 $ - $ - $ 982,000
Clientes $ 177,000 $ 210,000 $ 176,000 $ 563,000 $ - $ - $ 563,000
Doctos x cobrar $ 50,000 $ 20,000 $ 44,000 $ 114,000 $ - $ - $ 114,000
Almacén $ 102,600 $ 210,000 $ 225,720 $ 538,320 $ - $ - $ 538,320
Inversión Permanente $ 1,656,395 $ - $ - $ 1,656,395 $ - $ 1,395,284 $ 261,112
Terrenos $ 108,000 $ 200,000 $ 237,600 $ 545,600 $ - $ - $ 545,600
Edificios $ 243,000 $ 400,000 $ 534,600 $ 1,177,600 $ - $ - $ 1,177,600
Dep. Ac. -$ 12,150 -$ 20,000 -$ 26,730 -$ 58,880 $ - $ - -$ 58,880
Mobiliario $ 189,000 $ 320,000 $ 415,800 $ 924,800 $ - $ - $ 924,800
Dep. Ac. -$ 18,900 -$ 32,000 -$ 41,580 -$ 92,480 $ - $ - -$ 92,480
Total Activo $ 2,581,945 $ 1,708,000 $ 2,060,410 $ 6,350,355 $ 4,955,072
Pasivos
Proveedores $ 115,000 $ 200,000 $ 247,500 $ 562,500 $ 562,500
Acreedores $ 83,000 $ 50,000 $ 27,500 $ 160,500 $ 160,500
Largo Plazo
Prestamos L.P. $ 167,000 $ - $ 167,000 $ 167,000
Total Pasivo $ 365,000 $ 250,000 $ 275,000 $ 890,000 $ 890,000
Capital contable
Capital Social $ 1,800,000 $ 701,675 $ 954,720 $ 3,456,395 $ 1,656,395 $ 1,800,000
Utilidad $ 416,945 $ 569,250 $ 819,828 $ 1,806,023 $ 1,806,023
Efecto por conversión $ 187,075 $ 10,862.00 $ 197,937.00 $ 20,880 $ 177,057.10
E A C de la participacion no controladora $ 281,991 $ 281,991.40
Total Capital $ 2,216,945 $ 1,458,000 $ 1,785,410 $ 5,460,355 $ 4,065,072
Total pasivo y capital $ 2,581,945 $ 1,708,000 $ 2,060,410 $ 6,350,355 $ 4,955,072
Ventas $ 2,120,000 $ 4,140,000.00 $ 5,132,160 $ 11,392,160.00 $ 424,000 $ 10,968,160.00
Costo de Ventas -$ 1,166,000 -$ 2,439,000.00 -$ 3,044,304 -$ 6,649,304.00 $ 424,000 -$ 6,225,304.00
Utilidad $ 954,000 $ 1,701,000.00 $ 2,087,856 $ 4,742,856 $ 4,742,856.00
Gastos operación $ -
Gastos de Venta -$ 237,000 -$ 540,000.00 -$ 583,200 -$ 1,360,200.00 -$ 1,360,200.00
Gastos de Admón.. -$ 215,000 -$ 360,000.00 -$ 466,560 -$ 1,041,560.00 -$ 1,041,560.00
Depreciación -$ 31,050 -$ 46,800.00 -$ 67,068 -$ 144,918.00 -$ 144,918.00
Utilidad $ 470,950 $ 754,200.00 $ 971,028 $ 2,196,178.00 $ 2,196,178.00
Gastos financieros -$ 54,005 -$ 184,950.00 -$ 151,200 -$ 390,155.00 -$ 390,155.00
Utilidad del ejercicio $ 416,945 $ 569,250.00 $ 819,828 $ 1,806,023 $ 1,806,023.00
$ 2,101,275 $ 2,101,275
Ventas $ 10,968,160.00
Costo de Ventas -$ 6,225,304.00
Utilidad $ 4,742,856.00
Gastos operación -$ 2,546,678.00
Gastos de Venta -$ 1,360,200.00
Gastos de Admón.. -$ 1,041,560.00
Depreciación -$ 144,918.00
Utilidad $ 2,196,178.00
Gastos financieros -$ 390,155.00
Utilidad del ejercicio $ 1,806,023.00
El edificio, el mobiliario fueron adquiridos al 2 de enero del año 2018, la inversión en el capital social en la Cía.
America es del 90% y la inversión en el capital social de la Cía. Berlín es del 80%, la compañía controladora realizó
el 10% de sus ventas con cada compañía subsidiaria
ANALIZAR LA INFORMACION Y ELABORAR LAS HOJAS DE TRABAJO DE CONVERSIÒN, LA HOJA
DE TRABAJO DE LA CONSOLIDACIÒN Y LOS ESTADOS FINANCIEROS CONSOLIDADOS.
Asientos
% de la Importe de la Efecto
% Efecto por acumula por
Subsidiaria Capital Social Participación Part. en Subs conversión conversión
2
Efecto acumula por conversión $ 20,879.90
3
Ventas $ 424,000.00
Costo de Ventas $ 424,000.00
Practical case
Azteca Co. 8W, S.A.
The company wishes to prepare the Consolidated Financial information of its Controladora Azteca
8W, S.A. its subsidiary La American, S.A. and its subsidiary La Berlin, S.A. The reporting currency
will be presented in pesos, the functional currency is in dollars and the subsidiary La Berlin, S.A.
records its operations in euros, to carry out the requested preparation of the Financial Statements
(the Income Statement and the Statement of Financial Position) of the aforementioned companies,
which were carried out in 2018.
1.-La Compañía Azteva, S.A. As of December 31, 2018, it has the following balances in the accounts: Buildings
$243,000; Documents Receivable $50,000.00; Creditors 83,000.00; Accumulated depreciation of Buildings
$12,150.00; Common share capital 1,800,000.00; Banks 87,000; Land $108,000; Furniture and Equipment
189,000.00; Customers 177,000 Suppliers 115,000; Warehouse 102,600 and L.P. Loans. 167,000.00; Accumulated
depreciation of M&E $ 18,900.00, Permanent Investment 1,656,395; Prepare the financial statement, and say how
much is the value of the result of the year?
2.-The Azteca 8W Company, S.A. wants to know the results of its operations taking into account the following:
Administration expenses 215,000.00; Cost of Sales 1,166,00.00; Selling expenses $237,000.00; Sales $2,120,000.00;
Depreciations 31,050.00; Financial Expenses $54,005.00; prepare the financial statement and determine the result of
the year.
The Azteca 8W Company, S.A. Send your 2018 Financial Statements with the information you requested as follows:
Prepare here the Financial Statements of the Company Azteca 8W, S.A. of C.V.
Asset Passive
Banks $ 20,000 Suppliers $ 10,000
Customers $ 10,500 Creditors $ 2,500
Documents receivable $ 1,000 $ 12,500
Store $ 10,500 $ 42,000
Shareholders' Capital
Land $ 10,000 Social capital $ 41,275
Buildings $ 20,000 Utility $ 31,625
Building depreciation -$ 1,000 $ 72,900
Furniture $ 16,000
Furniture depreciation -$ 1,600 $ 43,400
Sales $ 230,000
Sales cost $ 135,500
Utility $ 94,500
Operation expenses
Sales Expenses $ 30,000
Administration Expenses $ 20,000
Depreciation $ 2,600
Utility $ 41,900
Financial expenses $ 10,275
Utility Exercise $ 31,625
The Azteca 8W Company, S.A. Send your Financial Statements for 2018 with the information you requested as
follows:
Berlín Co. , S.A.
Cualquier reproducción total o parcial será motivo de sanción. FACPYA – UANL.
Coordinación de Programas 18 FSCCP03-01
Statement of Financial Position
Asset Passive
Banks $ 22,500 Suppliers $ 11,250
Customers $ 8,000 Creditors $ 1,250
Documents receivable $ 2,000 $ 12,500
Store $ 10,260 $ 42,760
Shareholders'
Capital
Land $ 10,800 Social capital $ 43,200
Buildings $ 24,300 Utility $ 37,955
Building depreciation -$ 1,215 $ 81,155
Machinery $ 18,900 Social capital $ 75,000
Machinery
-$ 1,890 $ 50,895 Utility Exercise $ 1,450,000
depreciation
Statement of income
Sales $ 237,600
Sales cost $ 140,940
Utility $ 96,660
Operation expenses
Sales Expenses $ 27,000
Administration
$ 21,600
Expenses
Depreciation $ 3,105
Utility $ 44,955
Financial expenses $ 7,000
Utility $ 37,955
$ 2,101,275 $ 2,101,275
Land $ 545,600
Buildings $ 1,177,600
Building depreciation -$ 58,880 Shareholders' Capital
Furniture $ 924,800 Social capital $ 1,800,000
Furniture depreciation -$ 92,480 Utility $ 1,806,023
Conversion effect $ 177,057
E A C of non-controlling interest $ 281,991
Total Capital $ 4,065,071.50
Total Assets 4,955,072 Liabilities + Capital 4,955,071.50
The building and furniture were acquired on January 2, 2018, the investment in the share capital in the Company.
America is 90% and the investment in the share capital of the Company. Berlin is 80%, the holding company made
10% of its sales with each subsidiary company
ANALYZE THE INFORMATION AND PREPARE THE CONVERSION WORKSHEETS, THE
CONSOLIDATION WORKSHEET AND THE CONSOLIDATED FINANCIAL STATEMENTS.
Accounting entries
1
Social Capital $ 1,656,395.00
2
Effect accumulates per conversion $ 20,879.90
3
Sales $ 424,000.00
Sales cost $ 424,000.00
Durante este semestre aprendimos muchas cosas de mucho interés, debido a que
indudablemente en nuestra vida laboral nos enfrentaremos con estados financieros
La materia fue de gran importancia para nuestra formación académica y los temas
que vimos en clase y los ejercicios de conversión tienen una gran importancia para
las grandes empresas en donde es primordial el saber sobre el tema, también de gran
importancia es del tema de la la integración de la información financiera de una
empresa controladora y de una subsidiaria y como realizarlos, con algunos ejercicios
que el maestro nos brindó se puede ver más claro sobre cada tema que nos dio en las
clases, me queda claro que la materia es de gran importancia ya que nos servirá de
mucho para lo laboral .
Foreign currency conversion has several purposes, and its importance lies in
facilitating international transactions, both for companies and individuals. Well, it
facilitates international trade since transactions are carried out in various currencies,
the conversion of foreign currency allows these companies to buy and sell goods and
services in different countries, it also facilitates international investments, travel and
tourism.
In conclusion, foreign currency conversion is essential for the efficiency and viability
of international transactions, allowing companies and individuals to operate in a
globalized environment and diversify their economic and financial activities.
Holding and subsidiary companies play a crucial role in the global economy. Parent
companies have the ability to influence the strategic and operational decisions of
their subsidiaries, which allows them to coordinate activities and take advantage of
synergies. On the other hand, subsidiaries can operate more autonomously, adapting
to local conditions. This structure facilitates diversification, access to new markets
and optimization of resources, thus contributing to business growth and efficiency.
However, it also poses coordination and risk management challenges. The exchange
rate is crucial in the global economy as it affects trade relations between countries.
A favorable exchange rate can stimulate exports by making products more affordable
to other countries, while an unfavorable exchange rate can increase import costs. In
addition, the exchange rate influences foreign investment and can affect the
economic stability of a country by influencing inflation and the competitiveness of
its industry.
During this semester we learned many things of great interest, because undoubtedly
in our working life we will be faced with internal financial statements, audits,
consolidated summaries, etc. Based on the above, the integrative learning product is
very important and interesting because it is a summary of what we observed in the
semester and putting into practice the knowledge acquired during the semester
represents the great learning that it left us. Without a doubt, we know that we will
put these types of exercises into practice in our working life, what better way than to
learn them in a correct way so as not to be surprised and to be prepared and with the
necessary intelligence to face a case like this.
The subject was of great importance for our academic training and the topics we saw
in class and the conversion exercises are of great importance for large companies
where it is essential to know about the subject, also of great importance is the subject
of the integration of financial information of a controlling company and a subsidiary
and how to perform them, with some exercises that the teacher gave us you can see
more clearly on each topic that he gave us in class, it is clear to me that the subject
is of great importance because it will serve us a lot for work.
However, an unfavorable exchange rate can have negative impacts, especially for
companies that depend on imports, since the costs of acquiring goods and services in
foreign currency can increase. Furthermore, fluctuations in the exchange rate can
affect the financial stability and strategic planning of multinational companies.
In summary, the impact of the exchange rate on holding companies and subsidiaries
will depend on the nature of their operations, their exposure to foreign currencies and
their ability to manage currency risks.