ContabGeneral 5

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\pard\li2106\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {
UNIVERSIDAD JOSE CARLOS MARIATEGUI}\b0 \par\pard\li4000\ri0\sl-213
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rd\li4000\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4000\ri0\sl-360\slmult0 \fs24\
cf0\f0\charscalex100\b {LECCIN N 05}\b0 \par\pard\li2520\ri0\sl-266\slmult0 \fs24\
cf0\f0\charscalex100\b {APLICACIN DEL PROCESO CONTABLE}\b0 \par\pard\li746\ri0\sl
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ard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-280\slmult0 \fs20\c
f0\f0\charscalex100\b {LA PARTIDA DOBLE}\b0 \par\pard\li746\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\b {GENERAL
IDADES:}\b0 \par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-2
40\slmult0 \fs20\cf0\f1\charscalex100 {Previa a la apartida doble, apareci la par
tida simple, la cual careci de fundamento cientfico}\par\pard\li746\ri0\sl-226\slm
ult0 \fs20\cf0\f1\charscalex100 {para cumplir con el objeto y fines de la Contab
ilidad.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\s
lmult0 \fs18\cf0\f1\charscalex100 {La partida doble surgi a principios del siglo
XIV segn consta en algunos registros}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0
\f1\charscalex100 {comerciales aparecidos en pergaminos encontr}\fs18\cf0\f1\cha
rscalex100 {ados en Miln \uc1\u8211X Italia. Sin embargo fue Fray}\par\pard\li746
\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {Lucas Pacciolo, monje franciscan

o, quien puntualiz}\fs18\cf0\f1\charscalex100 { y divulg los procedimientos contab
les en}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {base a la
Partida Doble, la cual tiene carcter de UNIVERSALIDAD, teniendo como pilares de}\
par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {sustento contable:
EL DEBE y EL HABER.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746
\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {En base a la partida doble se co
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y}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {constituye el
sistema ms conocido y co}\fs18\cf0\f1\charscalex100 {mnmente empleado, ya que todo
hecho contable}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {d
ebe ser registrado \uc1\u8220XDoblemente\uc1\u8221X.}\par\pard\li746\ri0\sl-213\
slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {
Lucas Pacciollo pudo determinar en sus diferent}\fs20\cf0\f1\charscalex100 {es e
scritos una ecuacin de primer grado:}\par\pard\li4573\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li4573\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {A = B + C}\par\
pard\li4493\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {20 = 12 + 8 }\par\pa
rd\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \*\tx241
3\fs18\cf0\f1\charscalex100 {De ella se deriva}\tab \fs18\cf0\f0\charscalex100\i
{\uc1\u8220Xsi con cantidades iguales se verifi}\i0 \fs18\cf0\f0\charscalex100\
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slmult0 \fs20\cf0\f1\charscalex100 {Por lo tanto da lugar a una ecuacin fundament
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ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Activo = Pasivo + Capital}\par\pa
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0\f1\charscalex100 {Por lo tanto reemplazando la palabra capital por patrimonio
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53\slmult0 \fs20\cf0\f1\charscalex100 {Pasivo = Activo \uc1\u8211X Patrimonio}\p
ar\pard\li3746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Patrimonio = Activ
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3\slmult0 \fs18\cf0\f1\charscalex100 {Toda transaccin comercial basada en el mtodo
de la partida doble, cualesquiera que sean}\par\pard\li746\ri0\sl-226\slmult0 \
fs18\cf0\f1\charscalex100 {sus propsitos y fines, no es ms que el camb}\fs18\cf0\f
1\charscalex100 {io de un valor por otro, as tenemos: las}\par\pard\li746\ri0\sl226\slmult0 \fs20\cf0\f1\charscalex100 {compras, ventas, cobros, pagos, descuent
os, etc}\fs20\cf0\f1\charscalex100 {., a todos se les atribuye un idntico valor.}
\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \
fs18\cf0\f1\charscalex100 {Por ejemplo, una venta al contado de mercader}\fs18\c
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e una suma equivalente de dinero; por parte del}\par\pard\li746\ri0\sl-240\slmul
t0 \fs18\cf0\f1\charscalex100 {comprador significar la recepcin de la mercadera que
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charscalex100 {correspondiente, es decir el cambio de un valor por otro.}\par\pa
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scalex100 {tar dos cuentas fundamentales: CAJA y}\par\pard\li746\ri0\sl-240\slmu
lt0 \fs18\cf0\f1\charscalex100 {MERCADERIAS, ya que al vender}\fs18\cf0\f1\chars
calex100 {se disminuye mercadera y aumenta caja por el dinero}\par\pard\li746\ri0
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00\b {UNIVERSIDAD JOSE CARLOS MARIATEGUI}\b0 \par\pard\li1320\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-2
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00 {Toda empresa posee bienes patrimoniales que }\fs20\cf0\f1\charscalex100 {rep
resentan sus activos, as como los}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f
1\charscalex100 {elementos patrimoniales que vienen a ser }\fs18\cf0\f1\charscal
ex100 {las fuentes de donde se obtienen los fondos}\par\pard\li1320\ri0\sl-226\s
lmult0 \fs20\cf0\f1\charscalex100 {necesarios para adquirir los bienes activos s
i }\fs20\cf0\f1\charscalex100 {nos basamos en la ecuac}\fs20\cf0\f1\charscalex10
0 {in general, es decir:}\par\pard\li4880\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l
i4880\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Activo = Pasivo}\par\pard\l
i5040\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {
+ }\par\pa
rd\li5560\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 { Patrimonio (Capital)}\
par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0
\fs18\cf0\f1\charscalex100 {Se puede representar en forma prctica lo que se }\fs1
8\cf0\f1\charscalex100 {dijo anteriormente.: Si existe una variacin}\par\pard\li1
320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {en uno de los elementos refer
entes al activo, }\fs18\cf0\f1\charscalex100 {pasivo y patrimonio, entonces dich
a accin tiene}\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {con
trapartida, as tenemos que, si se modifica el}\fs18\cf0\f1\charscalex100 { activo
, posiblemente se modifica el activo}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\c
f0\f1\charscalex100 {mismo o el pasivo. Por ejemplo, si una }\fs18\cf0\f1\charsc
alex100 {persona aporta una determinada cantidad de dinero}\par\pard\li1320\ri0\
sl-226\slmult0 \fs18\cf0\f1\charscalex100 {(500 soles en efectivo) para la forma
cin de su }\fs18\cf0\f1\charscalex100 {propia empresa, por consiguiente su posicin
}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {inicial sera:}\p
ar\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols5
\colno1\colw3440\colsr-0\colno2\colw2120\colsr-0\colno3\colw1426\colsr-0\colno4\
colw1626\colsr-0\colno5\colw2480\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pa
cf0\f1\charscalex100 {Caja}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par
\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Activo }\par\pard\li7
06\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {500}\par\column\pard\li0\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\r
i0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {Total Pasivo}\par\column\pard\li0\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f1\charsc
alex100 {Pasivo }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100
{Patrimonio }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs20\cf0\f1\charscale
x100 {---}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margr
sxn133\cols5\colno1\colw3440\colsr-0\colno2\colw2120\colsr-0\colno3\colw2293\col
sr-0\colno4\colw546\colsr-0\colno5\colw2693\pard\li2026\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-266\slm
ult0 \fs20\cf0\f1\charscalex100 {Total Activo}\par\column\pard\li0\ri0\sl-213\sl
mult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {
----------}\par\pard\li706\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {5
00}\par\column\pard\li666\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Capital
}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs1
8\cf0\f1\charscalex100 {Total Pasivo y Patrimonio}\par\column\pard\li0\ri0\sl-22
6\slmult0 \fs20\cf0\f1\charscalex100 {500}\par\column\pard\li0\ri0\sl-213\slmult
0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {---------}\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 { 500}\par\pard
\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1320\
ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-240\slmult0 \fs20\cf0\f1\cha
rscalex100 {Como se observa un elemento patrimonial (capi}\fs20\cf0\f1\charscale
x100 {tal) dio lugar a un bien patrimonial (caja).}\par\pard\li1320\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {
Si el dueo compra mercadera por 200 soles en efectivo y 100 soles al crdito, entonc
es los}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {datos obs
ervados cambian de posicin, tendr}\fs18\cf0\f1\charscalex100 {a 300 en mercadera y
debera 100 soles a su}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex
100 {proveedor. Como vemos se da una modificacin en el activo y otra en el pasivo
:}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\c
ols4\colno1\colw3440\colsr-0\colno2\colw2120\colsr-0\colno3\colw2840\colsr-0\col
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\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult
0 \fs20\cf0\f1\charscalex100 {Activo }\par\pard\li706\ri0\sl-226\slmult0 \fs20
\cf0\f1\charscalex100 {300}\par\pard\li680\ri0\sl-226\slmult0 \fs18\cf0\f1\chars
calex100 {300}\par\column\pard\li1426\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li14
26\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Pasivo }\par\pard\li0\ri0\sl-2
26\slmult0 \fs20\cf0\f1\charscalex100 {Proveedores
}\par\column\pard\li0\ri0\
ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {
100}\par\pard\sect\sectd\sbkn
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f0\f0\charscalex100 {\uc1\u8226X}\fs20\cf0\f1\charscalex100 { Contado
200}\p
ar\pard\li2026\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {\uc1\u8226X}\fs20\
cf0\f1\charscalex100 { Crdito
100}\par\pard\li3440\ri0\sl-240\slmult0 \fs20
\cf0\f1\charscalex100 {
----------}\par\column\pard\li0\ri0\sl-253\slmul
t0 \fs20\cf0\f1\charscalex100 {Patrimonio}\par\pard\li0\ri0\sl-240\slmult0 \fs20
\cf0\f1\charscalex100 {Capital }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\c
f0\par\pard\li0\ri0\sl-280\slmult0 \fs20\cf0\f1\charscalex100 { 500}\par\pard\
li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {----------}\par\pard\sect\sec
td\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols4\colno1\colw4146
\colsr-0\colno2\colw1413\colsr-0\colno3\colw2840\colsr-0\colno4\colw2693\pard\li
2026\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Total Activo}\par\column\par
d\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {600}\par\column\pard\li0\ri
0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Total Pasivo y Patrimonio}\par\colu
mn\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 { 600}\par\pard\sect
\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1320\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-240\slmult0 \fs20\cf0\f1\charscal
ex100 {Con ello podemos decir que no existe anotac}\fs20\cf0\f1\charscalex100 {i
ones unidimensionales. Siempre existen}\par\pard\li1320\ri0\sl-240\slmult0 \fs18
\cf0\f1\charscalex100 {anotaciones que representan la causa y el efecto}\fs18\cf
0\f1\charscalex100 {. Este es el fundamento de la partida doble.}\par\pard\li132
0\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {Es decir todas las partidas se
anotan dos veces, }\fs18\cf0\f1\charscalex100 {una por lo que sale y otra por lo
que ingresa.}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {Lo
anterior indica que \uc1\u8220Xel principio fundamental }\fs18\cf0\f1\charscale

x100 {que rige a la contabilidad por partida doble, es}\par\pard\li1320\ri0\sl-2
40\slmult0 \fs18\cf0\f1\charscalex100 {la oposicin de los valores, en otras palab
ras el balance de las cifras. Combinacin que se}\par\pard\li1320\ri0\sl-266\slmul
t0 \fs20\cf0\f1\charscalex100 {realiza automticamente por el engranaje de las cue
ntas\uc1\u8221X.}{\super \fs12\up4\cf0\f1\charscalex100 {8}}\fs20\cf0\f1\charsca
lex100 { Quiere decir que las operaciones}\par\pard\li1320\ri0\sl-226\slmult0 \f
s18\cf0\f1\charscalex100 {mercantiles de una empresa dan lugar siempre a una igu
aldad como si fueran 2 valores iguales}\par\pard\li1320\ri0\sl-226\slmult0 \fs20
\cf0\f1\charscalex100 {en ambos platillos de una balaza; en nuestro caso es de 6
00 soles.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-2
00 {DETERMINACIN DEL DEUDOR Y EL ACREEDOR}\par\pard\li1320\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {En todo si
stema de la partida doble se expresa en }\fs18\cf0\f1\charscalex100 {los registr
os contables cual es la cuenta que}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0
\f1\charscalex100 {recibe y cual es la cuenta que entrega. Anteri}\fs18\cf0\f1\c
harscalex100 {ormente dijimos que DEUDOR es el que recibe un}\par\pard\li1320\ri
0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {valor por el solo hecho de recibirl
o Y ACREEDOR es el que entrega un valor por el solo hecho}\par\pard\li1320\ri0\s
l-240\slmult0 \fs20\cf0\f1\charscalex100 {de entregarlo.}\par\pard\li1320\ri0\sl
-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscale
x100 {La partida doble se fundamenta en el hecho de que en toda operacin mercanti
l deber}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {siempre e
xistir un Deudor y un Acreedor, lo}\fs20\cf0\f1\charscalex100 { que da lugar a u
n principio elemental:}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\p
ar\pard\li1320\ri0\sl-400\slmult0 \fs12\cf0\f0\charscalex100 {8}\fs20\cf0\f0\cha
rscalex100 { Mtodo Superior de Contabilidad. Julio de la}\fs20\cf0\f0\charscalex1
00 { Canal, Ed. De la Canal, Mxico, pg. 10}\par\pard\li1320\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li1320\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100\b \i {Conta
bilidad General
}\b0 \i0 \fs18\cf0\f0\charscalex100\b
\i {
Pg. 63 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn1684
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00\b {
UNIVERSIDAD JOSE CARLOS MARIATEGUI}\b0 \pa
r\pard\li3000\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3000\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li3000\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3000\ri0\sl-426\
slmult0 \fs20\cf0\f1\charscalex100 {\uc1\u8220XNo hay deudor sin acreedor, ni ac
reedor sin deudor\uc1\u8221X}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Cualquier operacin mercan
til cuenta con 2 par}\fs20\cf0\f1\charscalex100 {tes: una que recibe llamada Deu
dora y otra que}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {e
ntrega llamada Acreedora.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {La parte que recibe y la qu
e entrega estn repr}\fs18\cf0\f1\charscalex100 {esentadas por 1 o ms cuentas, trat
ando de que}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {exist
a igualdad de valores entre lo que se re}\fs18\cf0\f1\charscalex100 {cibe y se e
ntrega, teniendo en cuenta el otro}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\
f1\charscalex100 {principio de la partida doble.}\par\pard\li2933\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li2933\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {\u
c1\u8220XTodo lo que sale debe ser igual a todo lo que ingresa\uc1\u8221X}\par\p
f0\f1\charscalex100 {Es evidente que en una opresin mercantil exis}\fs18\cf0\f1\c
harscalex100 {te una persona que entrega y otra que recibe,}\par\pard\li746\ri0\
sl-226\slmult0 \fs18\cf0\f1\charscalex100 {un valor que sale y otro que ingresa.
En otras palabras al comprar un producto debe existir una}\par\pard\li746\ri0\s
l-226\slmult0 \fs20\cf0\f1\charscalex100 {persona que compra y otra que vende.}\
par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \f
s18\cf0\f1\charscalex100 {Ejemplo, si Carlos entrega a Pepe 100 soles en }\fs18\
cf0\f1\charscalex100 {calidad de prstamo se determina lo siguiente:}\par\pard\li7
46\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {para distinguir el deudor del
acreedor es necesario}\fs18\cf0\f1\charscalex100 { trazar una lnea vertical y esc
ribir a la}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {izquie
rda la palabra RECIBE y a la}\fs20\cf0\f1\charscalex100 { derecha la palabra ENT
REGA.}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn1
33\cols3\colno1\colw4240\colsr-0\colno2\colw1466\colsr-0\colno3\colw5386\pard\li
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ar\pard\li2880\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Pepe}\par\column\p

ard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f
1\charscalex100 {Recibe}\par\pard\li53\ri0\sl-226\slmult0 \fs20\cf0\f1\charscale
x100 {S/. 100.00}\par\column\pard\li693\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
693\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Entrega}\par\pard\li0\ri0\sl226\slmult0 \fs20\cf0\f1\charscalex100 {Carlos S/. 100.00}\par\pard\sect\sectd\
sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li746\ri0\sl-240\sl
mult0 \fs20\cf0\f1\charscalex100 {En este caso Pepe es el deudor porque reci}\fs
20\cf0\f1\charscalex100 {be, y Carlos es acreedor porque entrega.}\par\pard\li74
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\ch
arscalex100 {Otro ejemplo: si Pepe le devuelve en su }\fs20\cf0\f1\charscalex100
{totalidad el prstamo a Carlos, entonces:}\par\pard\sect\sectd\sbknone\pgwsxn118
93\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw6400\colsr-0\colno2\colw
4693\pard\li4240\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4240\ri0\sl-253\slmult0
\fs20\cf0\f1\charscalex100 {Recibe}\par\column\pard\li0\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Entrega}\par\p
ard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols3\col
no1\colw5706\colsr-0\colno2\colw1413\colsr-0\colno3\colw3973\pard\li2880\ri0\sl226\slmult0 \fs20\cf0\f1\charscalex100 {Carlos S/. 100.00}\par\column\pard\li0\
ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Pepe}\par\column\pard\li0\ri0\sl226\slmult0 \fs20\cf0\f1\charscalex100 {S/. 100.00}\par\pard\sect\sectd\sbknone\
pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li746\ri0\sl-213\slmult0 \f
s18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {En este ca
so Carlos sera el deudor porque recibe y Pepe sera acreedor porque entrega.}\par\p
f0\par\pard\li746\ri0\sl-266\slmult0 \fs20\cf0\f0\charscalex100\b {PERSONIFICACIN
DE LAS CUENT}\b0 \fs20\cf0\f0\charscalex100\b {AS DEUDORAS Y ACREEDORAS:}\b0 \p
ar\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs
20\cf0\f1\charscalex100 {La contabilidad no solo se propone establecer }\fs20\c
f0\f1\charscalex100 {la situacin patrimonial de una empresa en}\par\pard\li746\ri
0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {determinado tiempo, sino que tiene
la misin de }\fs18\cf0\f1\charscalex100 {registrar constante y continuamente las}
\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {diversas modifica
ciones o alteraciones que }\fs18\cf0\f1\charscalex100 {afectan a cada cuenta po
nindolas en diversas}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex10
0 {posiciones en cuanto a valores se refiere. Ante}\fs18\cf0\f1\charscalex100 {
ello existe la necesidad de que la contabilidad}\par\pard\li746\ri0\sl-226\slmul
t0 \fs18\cf0\f1\charscalex100 {registre las relaciones entre una y otra }\fs18\c
f0\f1\charscalex100 {cuenta mediante LA PERSONIFICACIN de las}\par\pard\li746\ri0
\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {mismas, tratando de que stas fueran c
omo }\fs18\cf0\f1\charscalex100 {una persona para as adoptar la posicin de}\par\pa
rd\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {DEUDORAS o ACREEDORAS.}\
par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \f
s18\cf0\f1\charscalex100 {Realmente no se tiene inconveniente en admitir}\fs18\c
f0\f1\charscalex100 { la personificacin de aquellas cuentas que}\par\pard\li746\r
i0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {representan efectivamente a \uc1\u
8220Xpersonas\uc1\u8221X, prov}\fs18\cf0\f1\charscalex100 {eedores, acreedores,
cli}\fs18\cf0\f1\charscalex100 {entes, etc., pero la}\par\pard\li746\ri0\sl-240\
slmult0 \fs18\cf0\f1\charscalex100 {objecin se presenta cuando se trata de person
i}\fs18\cf0\f1\charscalex100 {ficar cuentas realmente impersonales como:}\par\pa
rd\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {caja, mercaderas, materia
s primas, valores, }\fs20\cf0\f1\charscalex100 {etc., es decir como si}\fs20\cf
0\f1\charscalex100 { stas fueran personas.}\par\pard\li746\ri0\sl-213\slmult0 \fs
18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {Las operaci
ones que la empresa efecta, oc}\fs18\cf0\f1\charscalex100 {asionan la entrada y s
alida de valores de toda}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charsca
lex100 {clase.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\s
l-240\slmult0 \fs18\cf0\f1\charscalex100 {Personificando las cuentas diremos que
\uc1\u8220Xcuando una cuenta recibe un valor de los que a ella}\par\pard\li746\
ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {corresponde, se dice que esta cue
nta es deudora. Cuando una cuenta entrega un valor que a}\par\pard\li746\ri0\sl226\slmult0 \fs20\cf0\f1\charscalex100 {ella corresponde, se dice que esta cuent
a es creedora\uc1\u8221X.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {Con un ejemplo comprenderem
os mejor: Si una empresa compra mercaderas, pagando en}\par\pard\li746\ri0\sl-240
\slmult0 \fs18\cf0\f1\charscalex100 {efectivo llegamos a un resultado: ingresa m
ercadera}\fs18\cf0\f1\charscalex100 {s y sale dinero en efectivo, por lo tanto la
}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {cuenta mercaderas
es deudora ya que ingres a la }\fs18\cf0\f1\charscalex100 {empresa y recibi un va
lor. La cuenta caja}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex10
0 {que representa al dinero en efectivo es ac}\fs18\cf0\f1\charscalex100 {reedor
a ya que sali de la empresa con un}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f
1\charscalex100 {determinado valor.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0
\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Lo expresado qued
ara representado de la siguiente forma:}\par\pard\sect\sectd\sbknone\pgwsxn11893\
pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw7240\colsr-0\colno2\colw385
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\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs20\cf0\f0\charscalex100\b
\i {Contabilidad General}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn11893\pghsx
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lno3\colw4106\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {UNIVE
RSIDAD JOSE CARLOS MARIATEGUI}\b0 \par\pard\li4146\ri0\sl-213\slmult0 \fs18\cf0\
par\pard\li4146\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4146\ri0\sl-213\slmult0
0 {Mercaderas}\par\pard\li4146\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Caj
a }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213
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calex100 {Cuenta Deudora}\par\pard\li13\ri0\sl-226\slmult0 \fs20\cf0\f1\charscal
ex100 {Cuenta Acreedora}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\mar
glsxn666\margrsxn133\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri
0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Empleando los trminos Debe, Haber, C
argo y }\fs20\cf0\f1\charscalex100 {Abono determinamos que: todo valor que recib
e}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {una persona se
registra en el debe y se dice que es cargo, y todo valor que se entrega a una}\
par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {persona se regist
ra en el haber y se dice que }\fs18\cf0\f1\charscalex100 {es Abono. Dicho en otr
a forma: toda cuenta que}\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charsc
alex100 {ingresa puede ser mercadera, dinero en efectivo, co}\fs18\cf0\f1\charsca
lex100 {mpras varias, etc., se registra en el debe y}\par\pard\li1320\ri0\sl-226
\slmult0 \fs18\cf0\f1\charscalex100 {se dice que es el cargo y toda cuenta que s
ale}\fs18\cf0\f1\charscalex100 { puede ser dinero en efectivo, letras por pagar,
}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {mercaderas, vent
as, etc., se regist}\fs20\cf0\f1\charscalex100 {ra en el haber y se dice que es

abono.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\
slmult0 \fs18\cf0\f0\charscalex100\i {Un ejemplo har entender mejor el asunto: un
}\i0 \fs18\cf0\f0\charscalex100\i {cliente nos cancela su letra firmada un mes}
\i0 \par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100\i {antes. Dic
ha accin la registramos de la siguiente manera:}\i0 \par\pard\sect\sectd\sbknone\
pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols3\colno1\colw6280\colsr-0\co
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ar\pard\li3440\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3440\ri0\sl-266\slmult0 \
fs20\cf0\f1\charscalex100 {Caja y Bancos}\par\pard\li4146\ri0\sl-226\slmult0 \fs
20\cf0\f1\charscalex100 {Clientes }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Debe}\par\pard\
li106\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {XX}\par\column\pard\li0\ri0
x100 {Haber}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-253
\slmult0 \fs20\cf0\f1\charscalex100 { XX }\par\pard\sect\sectd\sbknone\pgwsxn1
1893\pghsxn16840\marglsxn666\margrsxn133\pard\li1320\ri0\sl-213\slmult0 \fs18\cf
0\par\pard\li1320\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Por lo tanto la
cuenta Caja y Bancos es una }\fs20\cf0\f1\charscalex100 {cuenta deudora registr
ada como cargo en el Debe.}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\char
scalex100 {La cuenta Clientes es una cuenta acreedor}\fs20\cf0\f1\charscalex100
{a registrada como Abono en el Haber.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\
cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-266\slmu
lt0 \fs20\cf0\f0\charscalex100\b {REGLAS PARA DETERMINAR LAS CUE}\b0 \fs20\cf0\f
0\charscalex100\b {NTAS DEUDORAS Y ACREEDORAS:}\b0 \par\pard\li1320\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {
Todo estudioso de la contabilidad tropieza conc}\fs18\cf0\f1\charscalex100 {iert
as dificultades como son: no saber}\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0
\f1\charscalex100 {determinar el principio de la partida doble; en su}\fs18\cf0\
f1\charscalex100 { inicio no distingue las partidas deudoras de las}\par\pard\li
1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {acreedoras, para ello es imp
ortant}\fs20\cf0\f1\charscalex100 {e saber los siguientes aspectos:}\par\pard\se
ct\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\co
lw4146\colsr-0\colno2\colw6946\pard\li2733\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li2733\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Se carga}\par\column\pard
\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f1\c
harscalex100 {1. A toda persona que recibe un valor}\par\pard\sect\sectd\sbknone
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\*\tx4146\fs20\cf0\f1\charscalex100 {
o
}\tab \fs20\cf0\f1\charscal
ex100 {2. Todo valor u objeto que ingresa}\par\pard\sect\sectd\sbknone\pgwsxn118
93\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw4146\colsr-0\colno2\colw
6946\pard\li2733\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Adeuda }\par\par
d\li2733\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2733\ri0\sl-213\slmult0 \fs18\c
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o
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Pg. 65
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00\b {
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Dinero en efectivo
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33 Inmuebles,
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2 000}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn
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Una letra
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42 P
roveedores
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Cuenta Corriente
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eados son a la vez pasados al libro mayor}\par\pard\li1320\ri0\sl-226\slmult0 \f
s20\cf0\f1\charscalex100 {donde los saldos deudores de las cuentas debern igual}\
fs20\cf0\f1\charscalex100 {ar al total de los saldos acreedores. La}\par\pard\li
1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {igualdad de los dbitos y crdit
os se resume en el Balance de Comprobacin, por lo tanto}\par\pard\li1320\ri0\sl-2
40\slmult0 \fs20\cf0\f1\charscalex100 {diremos que el:}{ }\fs20\cf0\f0\charscale
x100\b \i {BALANCE DE COMPROBACIN}\b0 \i0 \fs20\cf0\f0\charscalex100\i { viene s

er un conjunto de cuentas cuyos}\i0 \par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf
0\f0\charscalex100\i {nombres aparecen en el Mayor a una fecha determinada y don
de los importes registrados en el}\i0 \par\pard\li1320\ri0\sl-240\slmult0 \fs20\
cf0\f0\charscalex100\i {Debe y en el Haber deben ser iguales.}\i0 \par\pard\li13
charscalex100 {Segn lo expresado nos indica que el Balance de Comprobacin represen
ta las sumas del}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100
{debe y el haber del Diario, los cuales tiene que ser equivalentes a las sumas d
el debe y el}\par\pard\li1320\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {hab
er del libro mayor; es decir mediante el Balance de Comprobacin se comprueba o ve
rifica}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {si los im
portes de ambos libros coinciden. Este hecho indica que por cada cargo existe un
a}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {cantidad igual
de abono.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl253\slmult0 \fs20\cf0\f1\charscalex100 {As de esta forma el Balance de Comprobacin
sirve para resumir la informacin que el libro}\par\pard\li1320\ri0\sl-226\slmult
0 \fs20\cf0\f1\charscalex100 {mayor da en detalle. Este resumen se prepara siemp
re al final del periodo contable,}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\
f1\charscalex100 {proporcionndonos de esta manera los elementos }\fs20\cf0\f1\cha
rscalex100 {necesarios para determinar los estados}\par\pard\li1320\ri0\sl-240\s
lmult0 \fs20\cf0\f1\charscalex100 {financieros.}\par\pard\li1306\ri0\sl-213\slmu
lt0 \fs18\cf0\par\pard\li1306\ri0\sl-240\slmult0 \fs18\cf0\f0\charscalex100\b {R
AYADO E IMPORTANCIA DEL }\b0 \fs18\cf0\f0\charscalex100\b {BALANCE DE COMPROBACIN
}\b0 \par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\sl
mult0 \fs20\cf0\f1\charscalex100 {Con el objeto de hacer ver prcticamente la }\fs
20\cf0\f1\charscalex100 {forma de redactar el Balance de Comprobacin y}\par\pard\
li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {la disposicin que ste adopta
ponemos a cont}\fs20\cf0\f1\charscalex100 {inuacin unos datos que resumen en s lo
s}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {saldos de las
cuentas que fueron pasadas del diario al libro mayor.}\par\pard\li1320\ri0\sl-21
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}\b0
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Pg. 67 }\b0 \i0 \par\pard\sect\sec
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UNIVERSIDAD JOSE CARLOS MARIATEGUI}\b
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{31 de Diciembre 2003}\b0 \par\pard\li80\ri0\sl-240\slmult0 \*\tx2306\*\tx5026\
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{.}\par\pard\li840\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {.}\par\pard\li
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slmult0 \fs20\cf0\f1\charscalex100 {..}\par\pard\li840\ri0\sl-240\slmult0 \fs20\
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rscalex100\b {Deudor}\b0 \par\pard\li613\ri0\sl-240\slmult0 \fs20\cf0\f1\charsca
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f0\f1\charscalex100 {.}\par\pard\li53\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex
100 {.}\par\pard\li53\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {.}\par\pard
\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {..}\par\pard\li53\ri0\sl-226
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i2533\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\b {TOTAL}\b0 \par\column\par
d\li0\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\b {33 700}\b0 \par\column\pa
rd\li0\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\b {33 700}\b0 \par\column\p
ard\li0\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\b {28 000}\b0 \par\column\
pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\b {28 000}\b0 \par\pard\s
ect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li746\ri0
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lex100 {Como se ve, el Balance de Comprobacin est compuesto por el Balance de las
Sumas y el}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {Balanc
e de los Saldos. Algunos autores consideran solo el Balance de las Sumas como el
}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {Balance de Compr
obacin. Nosotros consider}\fs18\cf0\f1\charscalex100 {amos ambas columnas. Para d
eterminar los}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {sal
dos en las sumas del Mayor en el balance de Comprobacin tomaremos como ejemplo do
s}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {cuentas: 10 Caj
a y Bancos y 42 }\fs20\cf0\f1\charscalex100 {Proveedores, ambas tienen el siguie
nte registro en el libro }\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\chars
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pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\b {10 Caja y Bancos}\b0 \
par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0
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column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs
20\cf0\f0\charscalex100\b {42 Proveedores}\b0 \par\column\pard\li0\ri0\sl-213\sl
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\tx4293\fs20\cf0\f0\charscalex100\b {--------------------------------------}\b0
\tab \fs20\cf0\f0\charscalex100\b {--------------------------------------}\b0 \p
ar\pard\li3773\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {1 200 1 000}\par\
column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs
20\cf0\f1\charscalex100 {1 100}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16
840\marglsxn666\margrsxn133\cols3\colno1\colw3586\colsr-0\colno2\colw3533\colsr0\colno3\colw3973\pard\li2173\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {
300 }\par\pard\li2173\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 { 500 }\
par\column\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 { 200 }\par
\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 { 300 }\par\column\pa
rd\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 { 700}\par\pard\li0\ri0\s
l-240\slmult0 \fs20\cf0\f1\charscalex100 {
50}\par\pard\sect\sectd\sbknone\p
gwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw7120\colsr-0\col
no2\colw3973\pard\li1440\ri0\sl-226\slmult0 \*\tx4293\fs20\cf0\f1\charscalex100
{--------------------------------------}\tab \fs20\cf0\f1\charscalex100 {------------------------------------}\par\pard\li3773\ri0\sl-226\slmult0 \fs20\cf0\f1\
charscalex100 {2 000 1 500}\par\pard\li1373\ri0\sl-226\slmult0 \fs20\cf0\f1\cha
rscalex100 {======================= ======================}\par\column\pard\li0\
alex100 {1 850}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\
margrsxn133\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\sl
mult0 \fs20\cf0\f1\charscalex100 {Como se observa la cuenta 10 Caja y Bancos tie
ne un saldo deudor de S/. 2 000.00 y un saldo}\par\pard\li746\ri0\sl-226\slmult0

\fs18\cf0\f1\charscalex100 {acreedor de S/. 1 500.00, dichos saldos f}\fs18\cf0
\f1\charscalex100 {ueron registrados en el debe y el haber delas}\par\pard\li746
\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {columnas referentes a sumas del
mayor. De igual forma la cuenta 42 Proveedores tiene un}\par\pard\li746\ri0\sl-2
26\slmult0 \fs18\cf0\f1\charscalex100 {saldo acreedor de S/. 1 850.00 el cual se
regi}\fs18\cf0\f1\charscalex100 {stra en el haber de la misma columna. As}\par\p
ard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {sucesivamente se proced
e al registro de las }\fs18\cf0\f1\charscalex100 {dems cuentas en el Balance de C
omprobacin,}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {especi
ficando los importes de debe y haber en las sumas del Mayor.}\par\pard\li746\ri0
\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs18\cf0\f1\charsca
lex100 {Una vez distribuidos los importes de todas}\fs18\cf0\f1\charscalex100 {
las cuentas del mayor en el balance de}\par\pard\li746\ri0\sl-226\slmult0 \fs18\
cf0\f1\charscalex100 {Comprobacin se procede a sumar las columnas del debe y habe
r, si ambos totales son}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscal
ex100 {iguales, es evidente que los cargos y abonos as}\fs18\cf0\f1\charscalex10
0 {entado en el libro mayor tambin son iguales}\par\pard\li746\ri0\sl-226\slmult0
\fs18\cf0\f1\charscalex100 {demostrando de esta forma el correcto registro de }
\fs18\cf0\f1\charscalex100 {la cuentas. En nuestro caso dicha suma es}\par\pard\
li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {de 33 700, posteriormente s
e procede a determinar los saldos del mayor para ello se apertura}\par\pard\li74
6\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {dos columnas, una para los sald
os deudores y }\fs18\cf0\f1\charscalex100 {otro para los saldos acreedores, algu
nos}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {autores la ll
aman tambin \uc1\u8220XBalance de Saldos\uc1\u8221X.}\par\pard\li746\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {L
a columna de los saldos representan un Anexo o ampliacin a las columnas del Balan
ce de}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {Comprobacin
o sumas del mayor. Dichos saldos se obtienen en base a la diferencia}\par\pard\l
i746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {establecida entre los import
es del debe y el haber }\fs18\cf0\f1\charscalex100 {de cada cuenta. Como se dijo
antes, si los}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {im
portes del debe o cargo son mayores a los importes del haber o abono diremos que
el saldo}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {es deud
or, si los importes del haber o abono es mayor a los importes del debe o cargo,}
\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {diremos que el sa
ldo es acreedor y si ambos son iguales se dir que el saldo es nulo. Una vez}\par\
pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {registrado los saldos
se procede a sumar ambas columnas, el saldo deudor debe ser igual al}\par\pard\l
i746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {saldo acreedor, en el caso e
n mencin es de 28 000 soles.}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840
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slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0
x100\b \i {Contabilidad General}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn1189
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00\b {UNIVERSIDAD JOSE CARLOS MARIATEGUI}\b0 \par\pard\li1320\ri0\sl-213\slmult0
00 {La determinacin de los saldos permite en gener}\fs20\cf0\f1\charscalex100 {al
conocer la situacin aproximada de la}\par\pard\li1320\ri0\sl-226\slmult0 \*\tx36
26\fs18\cf0\f1\charscalex100 {empresa; no la situacin}\tab \fs18\cf0\f0\charscale
x100\b \ul {exacta}\b0 \ul0 \fs18\cf0\f1\charscalex100 {, puesto que ser preciso
proceder a la regularizacin de las}\par\pard\li1320\ri0\sl-240\slmult0 \fs20\cf0\
f1\charscalex100 {cuentas.}\par\pard\li1306\ri0\sl-213\slmult0 \fs18\cf0\par\par
d\li1306\ri0\sl-293\slmult0 \fs18\cf0\f0\charscalex100\b {PERIODICIDAD DEL BALAN
CE}\b0 \fs18\cf0\f0\charscalex100\b { DE COMPROBACIN}\b0 \par\pard\li1320\ri0\sl213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex
100 {La prctica usual es hacer un balance }\fs18\cf0\f1\charscalex100 {de comprob
acin cada ao sin embargo se puede}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1
\charscalex100 {reducir el periodo a un mes, un trimestre o un }\fs18\cf0\f1\cha
rscalex100 {semestre segn la caracterstica econmica y}\par\pard\li1320\ri0\sl-226\s
lmult0 \fs18\cf0\f1\charscalex100 {financiera de la empresa. El Balance de Compr
obacin ha de comprender la totalidad de los}\par\pard\li1320\ri0\sl-240\slmult0 \
fs20\cf0\f1\charscalex100 {asientos anotados desde el prinicipio del ejer}\fs20\
cf0\f1\charscalex100 {cicio hasta el final del periodo contable.}\par\pard\li130
6\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1306\ri0\sl-253\slmult0 \fs20\cf0\f0\c
harscalex100\b {1. LA HOJA DE TRABAJO:}\b0 \par\pard\li1320\ri0\sl-226\slmult0 \
fs18\cf0\f1\charscalex100 {Despus de formular el Balance de Comprobacin se confecc
iona la Hoja de Trabajo que}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\cha
rscalex100 {viene a ser la continuacin del primero:}\par\pard\li1320\ri0\sl-213\s
lmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100\b
\i {LA HOJA DE TRABAJO:}\b0 \i0 \fs18\cf0\f0\charscalex100\i { Es un clasificad
or de las cuentas que aparecen en el Balance de}\i0 \par\pard\li1320\ri0\sl-226\
slmult0 \fs18\cf0\f0\charscalex100\i {Comprobacin, permitiendo as determinar las c
}\i0 \fs18\cf0\f0\charscalex100\i {uentas que pertenecen al Balance General y al
}\i0 \par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100\i {Estado de
Ganancias y Prdidas.}\i0 \par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\
li1320\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {En vista de que el Balance
de Comprobacin }\fs18\cf0\f1\charscalex100 {enumera las cuentas sin especificar
su}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {clasificacin,
por lo tanto los contadores }\fs18\cf0\f1\charscalex100 {hacen uso de un recurso
llamado Hoja de Trabajo con}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\ch
arscalex100 {el fin de agrupar las cuentas en Activo, Pasivo, }\fs18\cf0\f1\char
scalex100 {Patrimonio e ingresos y gastos. Se debe tener}\par\pard\li1320\ri0\sl
-240\slmult0 \fs18\cf0\f1\charscalex100 {presente que la}{ }\fs18\cf0\f0\charsca
lex100\b {Hoja de Trabajo}\b0 \fs18\cf0\f1\charscalex100 { no es un libro contab
le ni un estado financiero, sino una gua}\par\pard\li1320\ri0\sl-226\slmult0 \fs1
8\cf0\f1\charscalex100 {que facilita la formacin de los asientos fi}\fs18\cf0\f1\
charscalex100 {nales y la posicin en que las cuentas deben quedar}\par\pard\li132
0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {en los estados financieros, llme
se Balanc}\fs20\cf0\f1\charscalex100 {e General y Estado de Ganancias y Prdidas.}
\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-240\slmult0
\fs18\cf0\f1\charscalex100 {Despus de que un negocio ha estado operando durante
un tiempo los dueos desean saber}\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1
\charscalex100 {si tuvieron utilidades o no y la naturaleza financ}\fs18\cf0\f1\
charscalex100 {iera y econmica ocurrida desde que se inici.}\par\pard\li1320\ri0\s
l-226\slmult0 \fs18\cf0\f1\charscalex100 {Tales hechos y cifras le permitirn al o
propi}\fs18\cf0\f1\charscalex100 {etarios tomar decisiones, para ello harn uso d
e}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {los estados fi
nancieros los que fueron confecci}\fs18\cf0\f1\charscalex100 {onados en base a l
a hoja de trabajo, he ah su}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\char
scalex100 {importancia.}\par\pard\li1306\ri0\sl-213\slmult0 \fs18\cf0\par\pard\l

i1306\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\b {PREPARACIN DE LA HOJA DE T
RABAJO:}\b0 \par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl
-253\slmult0 \fs18\cf0\f1\charscalex100 {Tal como se observa en la Hoja de Traba
jo per}\fs18\cf0\f1\charscalex100 {teneciente a la empresa Creaciones Los Andes}
\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {S.A. est nos mues
tra 12 columnas:}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100
{En la parte superior se anota el nombre de la}\fs18\cf0\f1\charscalex100 { empr
esa y la denominacin \uc1\u8220XHoja de Trabajo\uc1\u8221X,}\par\pard\li1320\ri0\
sl-240\slmult0 \fs20\cf0\f1\charscalex100 {as como la fecha o el periodo a que pe
rtenece.}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {Posteri
ormente se apertura las columnas donde se}\fs18\cf0\f1\charscalex100 { registran
los cdigos y cuentas extradas}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\ch
arscalex100 {del libro mayor.}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\c
harscalex100 {Luego vienen las columnas referentes a sumas y saldos del mayor.}\
par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {En seguida aparec
en las columnas de ajustes }\fs18\cf0\f1\charscalex100 {y/o eliminaciones separa
das en Debe y Haber.}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex
100 {En este par de columnas se registran las }\fs18\cf0\f1\charscalex100 {corre
cciones que deben realizarse para presentar un}\par\pard\li1320\ri0\sl-226\slmul
t0 \fs20\cf0\f1\charscalex100 {real y correcto saldo en los estados de resultado
s.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmu
lt0 \fs20\cf0\f0\charscalex100\i {En estas columnas se ajustan:}\i0 \par\pard\li
1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {En primer lugar, los saldos
de las cuentas de la clase 9, cuyos importes deudores se}\par\pard\li1320\ri0\sl
-226\slmult0 \fs18\cf0\f1\charscalex100 {trasladarn a la columna del Haber, en co
ntrapar}\fs18\cf0\f1\charscalex100 {tida se registrar el saldo acreedor de la}\pa
r\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {cuenta 79 (cargas i
mputables a cuentas de costos) }\fs18\cf0\f1\charscalex100 {a la columna del Deb
e. De esta forma se}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex1
00 {cancela la cuenta 79.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard
\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {En segundo lugar, el impo
rte de la cuenta 69 ( 3 00 segn la Hoja de Trabajo) cuyo saldo}\par\pard\li1320\r
i0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {deudor se transferir a la columna d
el Haber de los ajustes, luego el mismo importe se}\par\pard\li1320\ri0\sl-226\s
lmult0 \fs18\cf0\f1\charscalex100 {trasladar a la columna del Debe a la altura de
}\fs18\cf0\f1\charscalex100 {la cuenta 61 Variacin de existencias. As la}\par\par
d\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {cuenta Costos de Ventas
se resta de la }\fs18\cf0\f1\charscalex100 {cuenta Variacin de Existencias dando
un saldo}\par\pard\li1320\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {positiv
o de S/. 200.}\par\pard\li5026\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {3
200 \uc1\u8211X 3 000 = 200}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pa
rd\li1320\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {El cual se registrar en
la columna de }\fs20\cf0\f1\charscalex100 {ganancias del Estado de resultado por
naturaleza.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\s
l-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li
1320\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b \i {Contabilidad General
}\b0 \i0 \fs18\cf0\f0\charscalex100\b \i {
Pg. 69
}\b0 \i0 \par\pard\sect\sectd\sbkpage

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00\b {
8\cf0\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-426\slmu
lt0 \fs20\cf0\f1\charscalex100 {a. Luego aparecen las columnas de inventarios. A
esta columna se trasladan los saldos del}\par\pard\li746\ri0\sl-226\slmult0 \fs
20\cf0\f1\charscalex100 {Balance es decir los saldos de las c}\fs20\cf0\f1\chars
calex100 {uentas del activo, pasivo y patrimonio.}\par\pard\li746\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {Si
la columna del activo es mayor que el saldo del pasivo, se dir en este caso que l
a empresa}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {obtuvo
utilidad. Si el pasivo es mayor que al}\fs18\cf0\f1\charscalex100 { activo enton
ces se dir que se obtuvo una}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\char
scalex100 {prdida.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri
0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Segn nuestro ejemplo se tiene una ut
ilidad de 2 050.}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn66
6\margrsxn133\cols3\colno1\colw3586\colsr-0\colno2\colw2826\colsr-0\colno3\colw4
680\pard\li2880\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2880\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li2880\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {(-)}\pa
r\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \
fs20\cf0\f1\charscalex100 {Total columna del Activo}\par\pard\li0\ri0\sl-240\slm
ult0 \fs20\cf0\f1\charscalex100 {Total columna del Pasivo }\par\pard\li706\ri0\s
l-226\slmult0 \fs20\cf0\f1\charscalex100 {UTILIDAD}\par\column\pard\li0\ri0\sl-2
{16 300}\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100\ul {14 250}\
ul0 \fs20\cf0\f1\charscalex100\ul { }\ul0 \par\pard\li106\ri0\sl-226\slmult0 \fs
20\cf0\f1\charscalex100 {2 050}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16
840\marglsxn666\margrsxn133\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li7
46\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Luego se saldan las columnas d
el inventario para ello se coloca los 2 050 de utilidad en el lado}\par\pard\li7
46\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {del pasivo con el fin de igual
ar ambos lados que resultan siendo de 16 300.}\par\pard\li746\ri0\sl-213\slmult0
\fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \*\tx4440\fs20\cf0\f1\charscalex100
{Las siguientes columnas se refieren al}\tab \fs20\cf0\f0\charscalex100\b {Esta
do de resultados por Naturaleza}\b0 \fs20\cf0\f1\charscalex100 {, en ellas se}\p
ar\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {registran los saldo
s de las cuentas que repr}\fs20\cf0\f1\charscalex100 {esentan ganancias o prdidas
. En la columna de}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100
{prdidas se registrarn los saldos de las cuentas}\fs20\cf0\f1\charscalex100 { 60,
62, 63, 64, 65, 66, 67, 68 y 74, en cambio}\par\pard\li746\ri0\sl-226\slmult0 \
fs20\cf0\f1\charscalex100 {en la columna de ganancias se registran los saldos}\f
s20\cf0\f1\charscalex100 { de las cuentas 61, 70,}\fs20\cf0\f1\charscalex100 { 7
3, 75, 76, 77, 78.}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100
{Despus de transferirse los saldos de las ya }\fs20\cf0\f1\charscalex100 {referi
das cuentas se procede a sumar cada una}\par\pard\li746\ri0\sl-226\slmult0 \fs20
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-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26
arscalex100 {3 200}\par\pard\li1466\ri0\sl-226\slmult0 \fs16\cf0\f1\charscalex10
0 {200}\par\pard\li266\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li266\ri0\sl-373\sl
mult0 \fs14\cf0\f1\charscalex100 {1 200}\par\pard\li2133\ri0\sl-213\slmult0 \fs1
8\cf0\par\pard\li2133\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2133\ri0\sl-213\sl
000}\par\pard\li1320\ri0\sl-213\slmult0 \*\tx3200\fs14\cf0\f1\charscalex100 {7
800}\tab \fs14\cf0\f1\charscalex100 {7 800}\par\pard\li2133\ri0\sl-213\slmult0 \
fs18\cf0\par\pard\li2133\ri0\sl-386\slmult0 \fs14\cf0\f1\charscalex100 {1 500}\p
ar\pard\li2133\ri0\sl-213\slmult0 \fs14\cf0\f1\charscalex100 {1 250}\par\pard\se
lw4786\colsr-0\colno2\colw1946\colsr-0\colno3\colw933\colsr-0\colno4\colw2786\co
lsr-0\colno5\colw1053\colsr-0\colno6\colw1880\colsr-0\colno7\colw2653\pard\li292
0\ri0\sl-213\slmult0 \*\tx3853\fs12\cf0\f1\charscalex100 {33 700 }\tab \fs12\cf0
\f1\charscalex100 {33 700}\par\column\pard\li0\ri0\sl-213\slmult0 \*\tx920\fs14\
cf0\f1\charscalex100 {28 000}\tab \fs14\cf0\f1\charscalex100 {28 000}\par\column
\pard\li0\ri0\sl-213\slmult0 \fs14\cf0\f1\charscalex100 {5 750}\par\column\pard\
li0\ri0\sl-213\slmult0 \*\tx826\*\tx1760\fs14\cf0\f1\charscalex100 {5 750}\tab \
fs14\cf0\f1\charscalex100 {16 300 }\tab \fs14\cf0\f1\charscalex100 {14 250}\par\
column\pard\li0\ri0\sl-213\slmult0 \fs14\cf0\f1\charscalex100 {5 950}\par\column
\pard\li0\ri0\sl-213\slmult0 \*\tx813\fs14\cf0\f1\charscalex100 {8 000}\tab \fs1
4\cf0\f1\charscalex100 {5 750}\par\column\pard\li0\ri0\sl-213\slmult0 \fs14\cf0\
f1\charscalex100 {7 800}\par\pard\sect\sectd\sbknone\pgwsxn16840\pghsxn11893\mar
glsxn666\margrsxn133\cols5\colno1\colw8493\colsr-0\colno2\colw1960\colsr-0\colno
6\slmult0 \fs14\cf0\f0\charscalex100\b {Utilidad antes del Impuesto }\b0 \par\p
ard\li7493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li7493\ri0\sl-213\slmult0 \fs18
\cf0\par\pard\li7493\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li7493\ri0\sl-213\slm
ult0 \fs18\cf0\par\pard\li7493\ri0\sl-440\slmult0 \fs20\cf0\f0\charscalex100 {71
}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-226\slmul
t0 \*\tx933\fs14\cf0\f1\charscalex100 {16 300 }\tab \fs14\cf0\f1\charscalex100 {
14 250}\par\column\pard\li0\ri0\sl-226\slmult0 \fs14\cf0\f1\charscalex100 {2 050
}\par\pard\li0\ri0\sl-213\slmult0 \fs14\cf0\f1\charscalex100 {8 000}\par\column\
pard\li813\ri0\sl-226\slmult0 \fs14\cf0\f1\charscalex100 {2 050}\par\pard\li0\ri
0\sl-213\slmult0 \*\tx813\fs14\cf0\f1\charscalex100 {8 000}\tab \fs14\cf0\f1\cha
rscalex100 {7 800}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0
\ri0\sl-226\slmult0 \fs14\cf0\f1\charscalex100 {7 800}\par}

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ContabGeneral 5

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\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {Lucas Pacciolo, monje franciscan

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anterior indica que \uc1\u8220Xel principio fundamental }\fs18\cf0\f1\charscale

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