Presentación contabilidad

2. CONTABILIDAD
ES LA CIENCIA Y TÉCNICA QUE ENSEÑA A:
RECOPILAR
CLASIFICAR
REGISTRAR
DE MANERA SISTEMÁTICA Y ESTRUCTURAL
LAS OPERACIONES MERCANTILES QUE
REALIZA LA EMPRESA.
2

3. FINES DE LA
CONTABILIDAD
1. BRINDAR INFORMACIÓN
Composición y Evolución PN, Resultados Obtenidos, Situación Financiera y Bienes.
2. FACILITAR Y EJERCER
CONTROL
Planificar y Corregir Oportunamente.
3. BRINDAR PROTECCIÓN
LEGAL
Art. 43 y 44 Código de Comercio
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4. LIBROS CONTABLES
OBLIGATORIOS
1. LIBRO DIARIO
Registro diario de todas las operaciones
comerciales de la empresa.
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5. LIBROS CONTABLES
OBLIGATORIOS
2. LIBRO DE INVENTARIO Y BALANCE
Debe realizarse de manera anual con
el fin de poder expresar
los bienes, derechos y obligaciones
del ente en unidades monetarias.
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6. LIBROS CONTABLES
AUXILIARES
1. Libro de Caja.
2. Libro de Entrada y Salida de
Almacén.
3. Libro de Banco.
4. Libro Mayor.
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7. INFORMACIÓN:
1. COMPRENSIBLE
2. RELEVANTE
3. FIABLE
4. OPORTUNA
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8. CUENTAS
Es el nombre que se utiliza
para registrar en forma
ordenada las operaciones
de la empresa.
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9. CUENTAS
⊸Nombre
⊸Débitos
⊸Créditos
⊸Saldo
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10. ACTIVO & PASIVO
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11. ACTIVO
Conjunto de bienes propiedad
de la empresa y
Derechos a Cobrar a favor de la
misma.
Dinero, Bienes Tangibles o Intangibles, Derechos sobre Terceros.
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12. ACTIVO –
Movimientos de sus
Cuentas.
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13. PASIVO
Representa las Obligaciones
contraídas por la Empresa,
para su cancelación en el
futuro.
Prestamos, Compras a Crédito, Impuestos, etc.
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14. PASIVO –
Movimientos de sus
Cuentas.
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15. PATRIMONIO
NETO
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16. PATRIMONIO
NETO (PN)
Es el valor resultante de la
diferencia entre el ACTIVO
y el PASIVO.
Aporte de los Socios, Utilidades y Reservas.
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17. PN–
Movimientos de sus
Cuentas.
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18. VARIACIONES
PATRIMONIALES
Pueden producirse a lo largo de la
Vida de una Empresa, modificando
Cualitativa o Cuantitativamente los
elementos que forman la Igualdad
Patrimonial Contable.
A – P = PN
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19. PERMUTATIVAS
Producen cambios en la
COMPOSICIÓN del
Patrimonio, pero NO en
su magnitud.
CAMBIO
CUALITATIVO
VARIACIONES PATRIMONIALES
MODIFICATIVAS
Producen cambios en la
MAGNITUD del
Patrimonio, generando
resultados que
aumenten o disminuyan
el mismo.
CAMBIO
CUANTITATIVO
19

20. A picture is worth a
thousand words
A complex idea can be
conveyed with just a single
still image, namely making it
possible to absorb large
amounts of data quickly.
20

21. want big impact?
USE BIG IMAGE
21

22. Use charts to explain your ideas
Gray
White Black
22

23. And tables to compare data
A B C
Yellow 10 20 7
Blue 30 15 10
Orange 5 24 16
23

24. Maps
our
office
24

25. 89,526,124
Whoa! That’s a big number, aren’t you proud?
25

26. 89,526,124$
That’s a lot of money
100%
Total success!
185,244 users
And a lot of users
26

27. Our process is easy
first second last
27

28. Let’s review some concepts
Yellow
Is the color of gold,
butter and ripe lemons.
In the spectrum of
visible light, yellow is
found between green
and orange.
Blue
Is the colour of the clear
sky and the deep sea. It
is located between
violet and green on the
optical spectrum.
Red
Is the color of blood,
and because of this it
has historically been
associated with
sacrifice, danger and
courage.
Yellow
Is the color of gold,
butter and ripe lemons.
In the spectrum of
visible light, yellow is
found between green
and orange.
Blue
Is the colour of the clear
sky and the deep sea. It
is located between
violet and green on the
optical spectrum.
Red
Is the color of blood,
and because of this it
has historically been
associated with
sacrifice, danger and
courage.
28

29. You can copy&paste graphs from Google Sheets
29

30. Android project
Show and explain your
web, app or software
projects using these
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Place your screenshot
here
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33

34. Thanks!
Any questions?
You can find me at @username & user@mail.me
34

35. Credits
Special thanks to all the people who made and
released these awesome resources for free:
⊸ Presentation template by SlidesCarnival
⊸ Photographs by Unsplash
35

36. Presentation design
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38. Now you can use any emoji as an icon!
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38

39. CONTABILIDAD
ES LA CIENCIA Y TÉCNICA QUE
ENSEÑA A:
RECOPILAR
CLASIFICAR
REGISTRAR
DE MANERA SISTEMÁTICA Y
ESTRUCTURAL LAS OPERACIONES
MERCANTILES QUE REALIZA LA
EMPRESA.
EDIT IN POWERPOINT®
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39

40. In two or three columns
Yellow
Is the color of gold,
butter and ripe
lemons. In the
spectrum of visible
light, yellow is
found between
green and orange.
Blue
Is the colour of the
clear sky and the
deep sea. It is
located between
violet and green on
the optical
spectrum.
Red
Is the color of
blood, and because
of this it has
historically been
associated with
sacrifice, danger
and courage.
40