TRABAJO DEL TEMA 4 Y 5. Capitales de Sociedades de Responsabilidad Limitada y de Compañias en...

7/23/2019 TRABAJO DEL TEMA 4 Y 5. Capitales de Sociedades de Responsabilidad Limitada y de Compaias en Comandita 2

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UNIVERSIDAD DE ORIENTE

NCLEO NUEVA ESPARTA

ESCUELA DE HOTELERA Y TURISMO

PROGRAMA DE LICENCIATURA EN CONTADURA PBLICA

ASIGNATURA: (091-3353) CONTABILIDAD AVANADA II

BACHILLERES:

M!"#$% M&%%'" C.I.

O%&&$ R*+,#$. C.I.:25.877.874

Profesor(a):L&/+! I*"$ C&!!

Seccin: 1122

GA!A"ARE# E$ER% &E 2'5

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UNIVERSIDAD DE ORIENTE

NCLEO NUEVA ESPARTA

ESCUELA DE HOTELERA Y TURISMO

PROGRAMA DE LICENCIATURA EN CONTADURA PBLICA

ASIGNATURA: (091-3353) CONTABILIDAD AVANADA II

Cai*a+es ,e Socie,a,es ,e Resonsa-i+i,a,

Lii*a,a / Coa01as Annias

BACHILLERES:

M!"#$% M&%%'" C.I.:

O%&&$ R*+,#$. C.I.:25.877.874

Profesor(a): L&/+!I*"$ C&!!

Seccin: 1122

GA!A"ARE# E$ER% &E 2'5

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P3.I$!R%&CCI$ ....................................................................................................

. S%CIE&A&ES &E RESP%$SABILI&A& LI"I!A&A ...................................... Carac*er1s*icas ..................................................................................... '.2. Cons*i*6cin .........................................................................................

.2.. I,en*ificacin ,e +os socios f6n,a,ores ................................... 2.2.2. La ,enoinacin# e+ ,oici+io / e+ o-e*o ,e +a socie,a,........ 2.2.. E+ on*o ,e+ cai*a+ socia+........................................................... .2.4. Las c6o*as socia+es...................................................................... .2.5. La A,inis*racin ,e +a socie,a, .............................................. 4.2.9. Los coisarios ,e +a socie,a, ................................................... 5

.2.7. E+ -a+ance / +os -eneficios socia+es .......................................... 9.2.8. La ,6racin ,e +a socie,a,.......................................................... 7.. Li-ros %-+ia*orios...............................................................................8

... Li-ro ,e Socios .............................................................................8..2. Li-ro ,e Ac*as ,e +a Asa-+ea o ,e ,ecisiones ,e +os socios .........8... Li-ro ,e +a 6n*a ,e A,inis*ra,ores ........................................8

.4. Asien*os ,e Aer*6ra............................................................................;.5. C6en*as ,e Par*iciacin.................................................................... 2'

2. AC"LACI$ a,as........................................................................ 2

2.2. Res6+*a,os no ,is*ri-6i,os................................................................. 2. CIERRE &E CE$!AS E$ $A S%CIE&A& &E RESP%$SABILI&A&LI"I!A&A ......................................................................................................... 22

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5. PRESE$!ACI$ &E LA SECCI$ &EL CAPI!AL PARA $A S.R.L. E$EL ES!A&% &E SI!ACI$ ?I$A$CIERA.................................................... 27

9. C%"PA@AS A$$I"AS ............................................................................ 27

9.. Carac*er1s*icas ..................................................................................... ' 9.2. Li-ros %-+ia*orios .............................................................................. 9.2.. Li-ro &iario.................................................................................... 9.2.2. Li-ro "a/or.................................................................................... 9.2.. Li-ro ,e in>en*arios / -a+ance.................................................... 9.2.4. Li-ro A6i+iar................................................................................. 9.2.5. Li-ro ,e Cora / en*as............................................................

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9.2.9. Li-ro ,e Accionis*as .................................................................... 29.2.7. Li-ro ,e ac*as ,e +a asa-+ea .................................................... 29.2.8. Li-ro ,e ac*as ,e +a 6n*a ,irec*i>a ............................................ 2

9.. Con*eni,o ,e+ Ac*a Cons*i*6*i>a......................................................... 2

9... La ,enoinacin ,e +a coa01a............................................... 59..2. E+ ,oici+io socia+......................................................................... 59... E+ o-e*o ,e +a coa01a ............................................................. 59..4. E+ cai*a+ ,e +a coa01a ............................................................ 99..5. I,en*ificacin ,e +os socios f6n,a,ores ,e +a coa01a ........ 99..9. Las acciones ,e +a coa01a...................................................... 99..7. Las re6neraciones ,e +os roo*ores ,e +a coa01a ........ 79..8. E+ -a+ance / +os -eneficios socia+es .......................................... 79..;. La a,inis*racin ,e +a coa01a ............................................. 89..'. La asa-+ea ,e +a coa01a .................................................... ;9... Los coisarios ,e +a coa01a ................................................ 4'

9..2. La ,6racin ,e +a coa01a ...................................................... 47. ACCI%$ES ................................................................................................... 44

7.. &efinicin / *ios.................................................................................. 447.2. a+or noina+ ,e +as acciones# >a+or ,e erca,o / >a+or en +i-ros......... 47

8. C%$S!I!CI$ < A"E$!% &E CAPI!AL &E $A C%"PA@AA$$I"A: PRI"A % &ESCE$!% S%BRE ACCI%$ES............................... 48

;. ACCI%$ES E$ !ES%RERA........................................................................ 5;.. &efinicin.............................................................................................. 5

;.2. Consi,eraciones Genera+es ............................................................... 54;.. !ra*aien*o con*a-+e .......................................................................... 55 ;.4. Efec*os ara e+ cai*a+ con*a-+e.......................................................... 59

'. ACCI%$ES SSCRI!AS < E$ CIRCLACI$. CAPI!AL PAGA&%.... .. 59

. &IS!RIBCI$ &E RESL!A&%S (!ILI&A& % PR&I&A):RESERAS# !ILI&A& $% &IS!RIBI&A ..................................................... 58

2. !RA!A"IE$!% C%$!ABLE &E RESERAS DE C"PLIER%$ S

%BE!I% ........................................................................................................ 9'

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C%$CLSI%$ES ................................................................................................. 7;

RE?ERE$CIAS BIBLI%GR?ICAS .................................................................... 8

GL%SARI%............................................................................................................ 82

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TRABAJO DEL TEMA 4 Y 5. Capitales de Sociedades de Responsabilidad Limitada y de Compañias en...

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Transcript of TRABAJO DEL TEMA 4 Y 5. Capitales de Sociedades de Responsabilidad Limitada y de Compañias en...