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VICERRECTORA ACADMICADIRECCIN DE GESTIN ACADMICA

PLAN DE AULAVersin 2. 24/0/!"!. IN#ORMACIN GENERAL DE LA ASIGNATURA

#$%&'($)* CIENCIAS ECONOMICAS Y ADMINISTRATIVAS Pr+,r$-$*

ADMINISTRACION DE EMPRESAS

Asi,n$(&r$* T. TP P re$* CONTABILIDAD Y FINANZAS

N+-1re )e '$$si,n$(&r$* CONTABILIDAD FINANCIERA

Cr)i(+s* 3+r$sresen%i$'e

s

3+r$s n+resen%i$'es

Se-es(re +%i%'+

N+-1re )e'D+%en(e MICHAEL MUOZ GUZMAN 3 48 96 III

2. IN#ORMACIN ESPEC#ICA DE LA ASIGNATURA2.! Pr+si(+.

Anal!a la" n#$%a" &'l D'($')# *649+93 ,-' a$%#n!. 'n C#l#%/a la" n#$%a" &' (#n)a/l&a&0 In)'$1$')a la%1#$)an(a la 1$'"'n)a(.n &' l#" '")a" 2nan('$#"

2.2 C+-e(en%i$s Ese%56i%$s

In)'$1$')a l#" (#n('1)#" %1#$)an(a #/')5#" a"1'()#" )7(n(#" &' la (#n)a/l&a& 2nan('$a 1a$a a1l(a$la

'n la" &2'$'n)'" ')a1a" &'l ((l# (#n)a/l' 'n 'l 1lan# na(#nal ' n)'$na(#nal &'"&' -n 'n2#,-' ($)(#

$'2l'5#0

Anal!a la n2#$%a(.n $'2l'a&a 'n la" (-'n)a" &' $'"-l)a 1a$a la )#%a &' &'("#n'" &' a(-'$ a la" n#$%a"

5:'n)'"0

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E5al;a anal!a la n2#$%a(.n $':")$a&a 'n la" (-'n)a" $'al'" # &' /alan(' ' n)'$1$')a "-" 5a$a(#n'" 1a$ala )#%a &' &'("#n'"

2.2 C+-e(en%i$s Tr$ns7ers$'es + Genri%$s

< R'"-'l5' 1$#/l'%a" a1l(an %7)#" 1$#('&%'n)#" (-an))a)5#" '",-'%=)(#" 'n #1'$a(#n'" (#n($')a"a"#(a&a" a "- 1$#2'".n0

< O/)'n' 1'!a" &' n2#$%a(.n a 1a$)$ &' &'"($1(#n'" "'$'" :$=2(a" )a/la" '",-'%a" (#%# %'(an"%#" &'n)'$1$')a(.n &' (#n)')#" $'al&a&'"0

< D"'>a 1lan'" '")$a)':a" al)'$na)5a" 1a$a la "#l-(.n &' 1$#/l'%a" a 1a$)$ &'l %an'# &' ?'$$a%'n)a" (-an))a)5a"0

2.8 PRIMER CORTE2.8.! C+n(eni)+s

UNIDAD @PROCESO CONTABLE DENTRO DE LA ORGANIZACIN Y SU RELACION CON OTRAS DISCIPLINAS0

S' "#(al!a$a (#n('1)#" 1$#('"# (#n)a/l' $'la(.n &' la (#n)a/l&a& (#n #)$a" &"(1lna" 'l ((l# &' #1'$a(.n(#n)a/l' la (#n)a/l&a& 1#$ 'l "")'%a &' (a-"a(.n "")'%a &' (aa 'l 1lan ;n(# &' (-'n)a"0

2.8.2 Dese-e9+

In)'$1$')a 'l 1$#('"# (#n)a/l' al 1$'"'n)a$ 'l '")a 2nan('$# R'la(#na la (#n)a/l&a& (#n #)$a" ('n(a" 'n 'l &'"a$$#ll# 1$#2'"#nal D2'$'n(a la (#n)a/l!a(.n 1#$ %' &' l#" "")'%a" &' (aa (a-"a(.n0

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2.8.8. Cri(eri+s )e e7$'&$%in )e )ese-e9+ 2.8.4 E7i)en%i$sMan'# a&'(-a 'n 'l an=l"" &'l 1$#('"# (#n)a/l'I&'n)2(a (a$a()'$")(a" &' (a&a -na &' la" ('n(a" (#n $'"1'()# a la (#n)a/l&a&R':")$a a&'(-a&a%'n)' )$an"a((#n'" 1#$ %' &' l#" "")'%a" &' (#n)a/l&a&

P$':-n)a" 'n (la"'Ea%'n '"($)#

Pa$)(1a(.n a()5a

2.8.". Es(r$(e,i$s )e Ense9$n:$ Aren)i:$;e C+-e(en%i$ !. Ti+ )e$%(i7i)$) A%%i+nes ?&e re6'e;$n e' (r$1$;+ )e %+-e(en%i$s (r$ns7ers$'es ,enri%$s.In)'$1$')a(.n &'l 1$#('"# (#n)a/l' $':")$# &' )$an"a((#n'" 1#$ l#" &2'$'n)'" %7)#" &')'$%na(.n &' la" &2'$'n(a" 'n)$'la (#n)a/l&a& la" #)$a" ('n(a"

2.8.@ Re%&rs+s )i)%(i%+sE")- &' Ca"#"D#(-%'n)#"E'%1l#" 1$=()(#"

D((#na$# &' In:l7"V&'# /''n

2.4 SEGUNDO CORTE2.4.! C+n(eni)+s

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UNIDAD II

CUENTAS REALES O DE BALANCE ACTIVO PASIVO PATRIMONIO Y CUENTAS DE VALUACION

En '")a -n&a& &a$= a (#n#('$ 'l (#n('1)# ' %1#$)an(a &' la" (-'n)a" $'al'" # &' /alan(' (-'n)a" &' 1a"5# &'1a)$%#n#0

UNIDAD III

CUENTAS DE RESULTADO O TRANSITORIAS

S' '")a/l'('$=n l#" (#n('1)#" ' %1#$)an(a &' la" (-'n)a" &' $'"-l)a (la"2(a(.n $':")$# n)'$1$')a(.n

an=l"" &' l#" $'"-l)a" :'n'$a" 1#$ la" #1'$a(#n'" 'n la" (-'n)a" &' n:$'"# (#")# :a")#0

2.4.2 Dese-e9+R'la(#na la" &2'$'n)'" (-'n)a" ,-' 1a$)(1an 'n -n '")a 2nan('$# a "'a E")a &' ")-a(.n 2nan('$a E")a &'$'"-l)a &2'$'n(a -na (-'n)a $'al &' -na )$an")#$a0

2.4.8. Cri(eri+s )e e7$'&$%in )e )ese-e9+ 2.8.4 E7i)en%i$s

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2.4.". Es(r$(e,i$s )e Ense9$n:$ Aren)i:$;e C+-e(en%i$ !. Ti+ )e$%(i7i)$)