UNIVERSIDAD UNIVERS IDAD TÉCNICA TÉCN ICA DE AMBATO AMBATO FACULTAD DE CONTABILIDAD Y AUDITORÍA
CARRERA: CARRERA : CONTABILIDAD Y AUDITORÍA MODALIDAD:
MÓDULO:
SEMIPRESENCIAL
COSTOS DE EXPLOTACIÓN
PROFESOR: CPA CPA DR. José Villa!s Ya"# M.S.
AMBATO
S$ %&$'$"($ o" $l %&$s$"'$ )*(+lo, a(-+i&i& o"oi)i$"'os ($l %&o$so o"'al$ $" las a'i/i(a($s a0&!olas, %$+a&ias 1 a0&oi"(+s'&ial$s, %a&a $llo s$ 2a$ "$$sa&ia la i"/$s'i0ai*" ($ s+s o"$%'os, 'i%os, a&a'$&!s'ias, l$1$s /i0$"'$s l$1$s /i0$"'$s $"'&$ o'&as, ($ )a"$&a 'al -+$ %$&)i'a" +" $"3o-+$ ($l '$)a, ($ és'a )a"$&a s$ a)%l!a la 0a)a ($ o"oi)i$"'os a(-+i&i(os %o& los a+'o&$ a+'o&$s, s, %&o%o& %&o%o&io io"a" "a"(o (o 2$&&a)i$"'as %a&a ($'$&)i"a& $l &$0is'&o 1 o&($ o&($"a "a)i )i$" $"'o 'o ($ la i"3o&)ai*" ($ las '&a"saio" '&a"saio"$s $s %&a'ia(as %&a'ia(as ($"'&o ($ las $)%&$sas a0&!olas, $)%&$sas a0&!olas, %$+a&ias 1 a0&o a0&oi" i"(+ (+s' s'&i &ial al$s $s o" o" $l o4$ o4$'o 'o ($ +a" +a"'i 'i3i 3ia a&l &las as %a&a %a&a 'o)a 'o)a&& ($i ($isi sio" o"$s $s ($ a&5'$& a()i"is'&a'i/o, o'$"i$"(o ($ $lla, i"3o&)ai*" $o"*)ia %a&a sa$& s+ si'+ai*" 3i"a"i$&a $6a'a 1 ($'$&)i"a& los %la"$s ($ ai*" ($ ai*".. Pa&a $llo s$ ($s&ii&5 $" $l )*(+lo s+s o&!0$"$s, ($ i0+al 3o&)a, s$ 2a&5 é"3asis $" s+s (is'i"'as as$s l$0al$s las +al$s 2a" s+3&i(o +"a s$&i$ ($ )o(i3iaio"$s $" los 7l'i)os a8os $" E+a(o& +1o 3i" $s lo0&a& +" ($sa&&ollo sos'$"i(o ($sa&&ollo sos'$"i(o $" (i2os s$'o&$s, a($)5s s$ '&a'a&5 'o(o lo &$laio"a(o al %la" al %la" ($ +$"'as +'ili9a(o +$"'as +'ili9a(o %o& $s'os, as! o)o los &$0is'&os o"'al$s &$0is'&os o"'al$s 1 la 3o&)a ($ %&$s$"'ai*" ($ los $s'a(os 3i"a"i$&os. 3i"a"i$&os .
UNIDAD I
LA CONTABILIDAD AGROPECUARIA
Importancia La o"'aili(a( a0&o%$+a&ia $s $l %+"'o ($ %a&'i(a %a&a o'$"$& la i"3o&)ai*" o"3ial$ so&$ $l $"'o&"o -+$ i"/ol+&a al %&o$so ($ la %&o(+i*", $s'al$i$"(o a($+a(os o"'&ol$s 1 &$+"i$"(o +"a a($+a(a i"3o&)ai*" -+$ si&/a a és'$ %a&a la 'o)a ($ ($isio"$s. To(o s$'o& a0&o%$+a&io ($$ 2a$& +so ($ la o"'aili(a(, +al-+i$&a -+$ s$a la i)%o&'a"ia ($ s+ $6%lo'ai*", 1a -+$ as! o'$"(&!a +"a )a1o& o)%&$"si*" ($l &$s+l'a(o $o"*)io 1 a la /$9 'i$"$ +" )$4o& o"oi)i$"'o %a&a ($'$&)i"a& si ($$ s$0+i& $" s+ +l'i/o a'+al, (i/$&si3ia&lo, o)i"a&lo o a&&$"(a& la 'i$&&a. La o"'aili(a( a0&o%$+a&ia s$ a%lia 'a)ié" a o'&os 3i"$s 'al$s o)o o'$"$& i"3o&)ai*" "$$sa&ia 1 o&&$'a %a&a +)%li& o" los &$-+isi'os ($l %a0o ($l i)%+$s'o ($ la &$"'a a1+(a& al 3i"-+$&o a %la"i3ia& $l )$4o&a)i$"'o ($ la i"3&a$s'&+'+&a ($ s+ 3i"a, o" lo -+$ és'$ '$"(&5 )a1o& o"oi)i$"'o so&$ la 0$s'i*" $)%&$sa&ial 1 la &$"'aili(a( ($l "$0oio, ($ a+$&(o a los $"$3iios o'$"i(os $" la $6%lo'ai*". Asi)is)o, o'i$"$ la i"3o&)ai*" "$$sa&ia %a&a 2a$& o)%a&aio"$s $"'&$ %$&!o(os 1 ($'$&)i"a& si 2a 2ai(o $&&o&$s -+$ $" $l 3+'+&o %+$($" s$& o&&$0i(os ($ a+$&(o a las $6%$&i$"ias /i/i(as, &i"(a& la i"3o&)ai*" "$$sa&ia %a&a &$+"i& los &$-+isi'os solii'a(os %o& los $"'$s 3i"a"i$&os %a&a $l '&5)i'$ ($ &é(i'os.
LAS DIFICULTADES DE LA CONTABILIDAD AGROPECUARIA La a%liai*" ($ los %&i"i%ios ($ o"'aili(a( a las a'i/i(a($s a0&o%$+a&ias %la"'$a +"a s$&i$ ($ (i3i+l'a($s $s%$!3ias a $s'$ 'i%o ($ a'i/i(a( $o"*)ia:
El &$i)i$"'o "o&)al ($ los a"i)al$s -+$ s$ %os$$", lo +al i)%lia a)ios ($ /alo&, a($)5s ($$ o"si($&a&s$ $l ($s'i"o -+$ s$ l$ (é a los a"i)al$s. S$07" $l ($s'i"o, %+$($" s$& o"si($&a(os o"si($&a(os o)o 3a'o&$s ($ %&o(+i*" %&o(+i*" o o)o %&o(+'os. %&o(+'os. Si +"a '$&"$&a s$ /$"($ %a&a %&o(+i*" ($ a&"$, $s +" %&o(+'o, si s$ )a"'i$"$ %a&a o"/$&'i&s$ $"
/aa l$2$&a $s +" 3a'o& ($ %&o(+i*". P$&o 'a)ié" %+$($ a)ia& ($ ($s'i"o $" 3+"i*" ($ s+ &$i)i$"'o. Po& $4$)%lo, ($s%+és ($ +"a /i(a 7'il o)o /aa l$2$&a, s$ %+$($ o"/$&'i& o"/$&'i& $" +" %&o(+'o o)o o)o a"i)al ($ ($s$2o. ($s$2o.
Di3i+l'a( %a&a i($"'i3ia& los 0as'os $ i"0&$sos 3a)ilia&$s ($ los 0as'os $ i"0&$sos ($ la $)%&$sa.
La a'i/i(a( a0&o%$+a&ia ($%$"($ ($ i$&'os 3a'o&$s (i3!il)$"'$ o"'&ola(os %o& $l 2o)&$, $"'&$ $llos los li)5'ios.
La /alo&ai*" ($l os'o ($ %&o(+i*" ($ los +l'i/os $" 'i$&&a o $" %&o$so ($%$"($" ($ la $'a%a ($ ($sa&&ollo ($l +l'i/o.
El o"s+)o (i&$'o ($ %&o(+'o 1 la "o &$)+"$&ai*" )o"$'a&ia ($l '&aa4o (ia&io.
La o)i"ai*" ($ la a0&i+l'+&a 1 la 0a"a($&!a -+$ (i3i+l'a la ($'$&)i"ai*" ($l os'o ($ las a'i/i(a($s.
E6is'$"ia ($ )a"o ($ o&a 3a)ilia&.
!" ACTIVIDAD AGRÍCOLA La a'i a'i/i /i(a (a(( a0&! a0&!o ola la si0+ si0+$$ si$" si$"(o (o la )5s )5s i)%o i)%o&' &'a" a"'$ '$ ($ la $o" $o"o) o)!a !a "ai "aio" o"al al,, %o& %o& la o"'&i+i*" al %&o(+'o i"'$&"o &+'o, o)o 0$"$&a(o& ($ (i/isas 1 o)o %&i"i%al 3+$"'$ ($ '&aa4o.
O#$%ti&o '% (a conta#i(i'a' a)r*co(a La a()i a()i"i "is' s'&a &ai i*" *" $" +"a +"a $)%& $)%&$s $saa a0&o a0&o%$ %$+ +a& a&ia ia +s +saa &$s% &$s%+$ +$s' s'as as a las las si0+ si0+i$ i$"' "'$s $s %&ol$)5'ias: ;<+é %&o(+i&= ;C*)o %&o(+i&= ;C+5"(o %&o(+i&=
Pa&a Pa&a '$"$& '$"$& +" %a"o& %a"o&a) a)aa &$s%$ &$s%$'o 'o a $sas $sas '&$s '&$s i"'$&& i"'$&&o0a o0a"'$ "'$ss los $)%&$s $)%&$sa&i a&ios os "$$si "$$si'a" 'a" ($ i"3o&)ai*" o&&$'a 1 o%o&'+"a, ($ *)o s$ $s'5" )o/i$"(o los )$&a(os i"'$&"os 1 $6'$&"os %a&a %&o1$'a&s$ so&$ so&$ -+é s$ /a a %&o(+i& 1 a -+$ -+$ os'os. El a()i"is'&a(o& o'i$"$ $s'a i"3o&)ai*" a '&a/és ($l sis'$)a ($ o"'aili(a( a0&o%$+a&ia, la -+$ %o"$ a (is%osii*" ($l $)%&$sa&io %a&a -+$ s$ 'o)$" las ($isio"$s )5s a$&'a(as 1 o%o&'+"as. D$i(o a -+$ $" la a0&i+l'+&a los a)ios $" $l )$&a(o so" 3&$+$"'$s, $l %&o(+'o& ($$ o"'a& o" 'é"ias ($ i"/$s'i0ai*" 1 %&o1$io"$s -+$ l$ 3aili'$" 2a$& o" 3&$+$"ia, )o(i3iaio"$s $" los %&o$sos ($ %&o(+i*". El o"o$& +5l$s so" los %&o%ios os'os ($ %&o(+i*", la %&o1$i*" 1 (i/$&si3iai*" ($ "+$/os +l'i/os, l$ a1+(a a 'o)a& )$4o&$s ($isio"$s a la 2o&a ($ ($'$&)i"a& -+$ l$s $s )5s &$"'al$ %&o(+i&. %&o(+i&.
Factor%+ '% (a pro',cci-n a)r*co(a La a'i/i(a( a0&!ola +$"'a o" +a'&o 3a'o&$s 3+"(a)$"'al$ 3 +"(a)$"'al$ss %a&a la %&o(+i*" A> Ti$&&a B> T&aa4o C> Ca%i'al D> E)%&$sa&io
A" Ti%rra T&o9o ($ 0loo '$&&5-+$o -+$ 'i$"$ +" /alo& ($'$&)i"a(o $s $l 3a'o& 3+"(a)$"'al ($ la a'i/i(a( a0&o%$+a&ia, 1a -+$ so&$ $lla ($sa"sa" 'o(os los ($)5s 3a'o&$s ($ la %&o(+i*", a"i)al$s, )a'$&ial$s 1 )i"$&al$s.
B" Tra#a$o Ma"o ($ o&a ?o"'&a'a(a o 3a)ilia&@ T&aa4o ($l a"i)al Lao& )$a"i9a(a Lao& ($ i"/$s'i0ai*" 1 'é"ias
C" Capita( Lo o"s'i'+1$" los &$+&sos $o"*)ios 1 3i"a"i$&os o" -+$ +$"'a $l %&o(+'o& %a&a ll$/a& a ao $l %&o$so ($ %&o(+i*". E4. Di"$&o, %&o%i$(a($s, )a-+i"a&ia, )a-+i"a&ia, $'.
D> Empr%+ario a)rop%c,ario Es la %$&so"a -+$ %o"$ s+s &$+&sos 3i"a"i$&os, ($ i"3&a$s'&+'+&a 1 'é"ios %a&a %&o(+i& la 'i$&&a 'i$&&a,, o" +"a "+$ "+$/a /a /isi*" /isi*" ($ la a'i/ a'i/i(a i(a(( a0&o%$ a0&o%$+a +a&ia &ia,, $" +sa +sa ($ lo0&a& lo0&a& )$4o&$ )$4o&$ss &$s+l'a(os.
COSTOS AGROPECUARIOS To(a $)%&$sa a0&o%$+a&ia "$$si'a $l &$+&so 3i"a"i$&o %a&a a(-+i&i& los i"s+)os 1 )$(ios ($ %&o(+ %&o(+i* i*", ", 'al$s 'al$s o)o o)o s$)ill s$)illas as,, 2$&i 2$&ii(a i(as, s, 3$&'il 3$&'ili9a i9a"'$ "'$s, s, i"s$' i"s$'ii ii(as (as,, a"i)a a"i)al$s l$s 1 $l ali)$" ali)$"'o 'o ($ és'os, és'os, )a-+i" )a-+i"a&i a&iaa 1 $-+i% $-+i%o, o, i"s'al i"s'ala aio" io"$s $s 1 o"s' o"s'&+ &+io io"$s "$s,, )a"o )a"o ($ o&a o&a o"'&a'a(a, $'. Los os'os ($ las $)%&$sas a0&o%$+a&ias s$ %+$($" a0&+%a& ($ a+$&(o a s+ "a'+&al$9a $":
A. R%(acion%+ con (a ti%rra t i%rra Cos'o %o& a0o'a)i$"'o o a&&$"(a)i$"'o ?+a"(o "o s$ $s (+$8o@ la a&0a 3i"a"i$&a $l os'o ($ o%o&'+"i(a(, +a"(o s$ 2a i"/$&'i(o a%i'al %&o%io
B. Por r%m,n%racion%+ a( tra#a$o Jo&"al$s ($ o&$&os %$&)a"$"'$s o '$)%o&al$s, /alo& ($ la )a"o ($ o&a &i"(a(a %o& és'os 1 s+ 3a)ilia.
C. M%'io+ '% pro',cci-n ',ra'%ro+ Ma-+i"a&ia 1 $-+i%o ($ '&aa4o I"s'alaio"$s 1 o"s'&+io"$s o"s'&+io"$s
D. M%'io+ '% pro',cci-n pro',cci-n con+,mi'o+ S$)illas, 2$&ii(as, 3$&'ili9a"'$s, i"s$'ii(as 1 3+"0ii(as.
E. S%r&icio+ contrata'o+ %/t%rnam%nt% Moli(a 1 )$9la ($ 0&a"os T&a"s%o&'$ ($ 0&a"os 1 a"i)al$s S$&/iios )$a"i9a(os )$a"i9a(os
D. Ga+to+ '% op%raci-n El$'&ii(a( 1 o)+"iaio"$s ?'$lé3o"o, &a(io, loali9a(o&@. Co)+s'il$ 1 l+&ia"'$s Ma'$&ial$s ?&$ao"(iio"a)i$"'o ($ a)i"os@
Es ($ s+)a i)%o&'a"ia (is'i"0+i& o 2a$& +"a s$%a&ai*" ($ lo -+$ so" 0as'os 1 os'os. Los os'os so" los &$+&sos +'ili9a(os (i&$'a)$"'$ $" $l %&o$so ($ %&o(+i*", )i$"'&as -+$ los 0as'os so" ($s$)olsos -+$ %+$($" a%lia&s$ a +"o o )5s %$&!o(os ($ %&o(+i*" 1 a7" %+$($" (a&s$, "o 2ai$"(o %&o(+i*". %&o(+i*". Po& $4$)%lo +" os'o %+$($ il+s'&a&s$ $" $l si0+i$"'$ aso: U" 3i"-+$&o -+$ i"/i$&'$ $" la o)%&a ($ )a-+i"a&ia 1 $-+i%o ($ '&aa4o $ i"s'alaio"$s, $s'5 i"/i&'i$"(o a la&0o %la9o 1 %o& lo 'a"'o, s$ i"/ol+&a a /a&ios %$&!o(os ($ o%$&ai*". a1 sali(a ($ (i"$&o al a(-+i&i& $sos i$"$s $" $l %$&!o(o ($ o)%&a, 1 $" los ($)5s %$&!o(os -+$ s$ +'ili9a", "o 2a1 )5s ($s$)olsos, si" $)a&0o $" a(a %$&!o(o ($ o%$&ai*" ($$ asi0"a&s$ +"a %a&'$ ($l /alo& ($l i$" o" as$ $" la /i(a 7'il ($ és'$, %a&a ($'$&)i"a& ($ +"a 3o&)a &a9o"al$, +al$s 2a" si(o las 0a"a"ias o %é&(i(as $" $l %&o$so ($ %&o(+i*". E" la )a1o )a1o&!a &!a ($ los los aso asoss 1 $s%$ $s%$! !3i 3ia a)$ )$"' "'$$ $" la $6%l $6%lo' o'a ai* i*"" a0&! a0&!o ola la ($ %$-+ %$-+$8 $8os os a0&i+l'o&$s "o s$ 'i$"$ $s'al$i(o $l %a0o ($ sala&ios a los )i$)&os ($ s+s 3a)ilias, -+$ olao&a" $" $l '&aa4o ($ las 3i"as, "i 'a)%oo o&a" s+ sala&io. Si la 3i"a "o o"'a&a o" $sa )a"o ($ o&a, '$"(&!a -+$ %a0a& 4o&"al$s o %$o"$s %a&a ll$/a& a ao (i2as lao&$s, %o& lo 'a"'o $l 3i"-+$&o a"'$ $s'a &$ali(a( 1, %a&a '$"$& +" os'o &$al ($ la %&o(+i*", ($$&!a o"s o"si( i($& $&a& a& $sos $sos sala sala&io &ioss "o &$)+ &$)+"$ "$&a &a(o (os, s, ($ lo o"' o"'&a &a&! &!o, o, $l &$s+ &$s+l' l'a( a(oo ($l ($l os' os'oo ($ la $6%lo'ai*" s$&!a $"0a8oso.
C(a+i0icaci-n '% (o+ co+to+ Pa&a '$"$& +" o"oi)i$"'o &a9o"al$ ($ la &$"'aili(a( ($ +"a $)%&$sa, $s i"(is%$"sal$ i($"'i3ia& 1 o"o$& $l o)%o&'a)i$"'o ($ a(a +"o ($ los os'os i"/ol+&a(os $" s+s a'i/i(a($s. Los os'os, ($ a+$&(o a s+ "a'+&al$9a o"'al$ los %o($)os lasi3ia& o)o: Cos'os 3i4os 1 /a&ial$s Cos'os (i&$'os $ i"(i&$'os Cos'os 'o'al$s 1 +"i'a&ios
Co+to+ 0i$o+ 1 &aria#(%+ Cos'os 3i4os: So" a-+$llos -+$ "o /a&!a" $" &$lai*" o" $l /ol+)$" ($ la %&o(+i*". E4$)%lo: D$%&$iai*" Cos'os /a&ial$s: So" a-+$llos -+$ $s'5" (i&$'a)$"'$ &$laio"a(os o" los /ol7)$"$s ($ %&o(+i*", si0"i3ia -+$ a+)$"'a" $" la )$(i(a $" -+$ a+)$"'a la %&o(+i*". E4$)%lo: Co)+s'il$s, F$&'ili9a"'$s 1 Ma"o ($ O&a
Co+to+ 'ir%cto+ % in'ir%cto+ Cos'os (i&$'os: Es +a" +a"(o (o $l os' os'oo $s'5 $s'5 (i&$ (i&$' 'a) a)$" $"'$ '$ &$la &$lai io" o"a( a(oo o" o" la %&o(+ %&o(+ i* i*"" ($ +" %&o( %&o(+ +'o 'o ($'$&) ($'$&)i"a i"a(o, (o, %o& $4$)%l $4$)%loo $l /alo& /alo& ($ la s$)il s$)illa, la, ($l 3$&'il 3$&'ili9a i9a"'$ "'$,, és'$ és'$ $s'5 $s'5 (i&$' (i&$'a)$ a)$"'$ "'$ &$laio"a(o o" la %&o(+i*". Cos'os i"(i&$'os: So" los -+$ "o 'i$"$" "i"0+"a &$lai*" o" la %&o(+i*" $" +" %&o(+'o ($'$&)i"a(o, so" "$$sa&ios %a&a la %&o(+i*" %$&o "o s$ %+$($" i($"'i3ia& o" +" os'o $s%$!3io ($ al07"
%&o(+'o, %o& $4$)%lo los os'os ($ la $l$'&ii(a(, "o "$$sa&ios %a&a la $)%&$sa %$&o s$ 2a$ (i3!il sa$& +5"'o o&&$s%o"($ a a(a +"o ($ los %&o(+'os. Los os'os (i&$'os o i"(i&$'os %+$($" s$& 3i4os o /a&ial$s, as! )is)o és'os %+$($" s$& (i&$'os o i"(i&$'os.
Co+to+ tota(%+ 1 ,nitario+ Los os'os 'o'al$s ($ %&o(+i*" ($ %o& $4$)%lo +"a 2$'5&$a ($ )a!9 "o so" s+3ii$"'$s %a&a $/al+a& la $3ii$"ia ($ la %&o(+i*" )i$"'&as "o s$ 'o)$ $" +$"'a $l &$"(i)i$"'o %o& 2$'5&$a. Los os'os 'o'al$s %o& #ilos ($ )a!9 %&o(+i(os s$ o"si($&a" 'a"'o los os'os o)o $l &$"(i)i$"'o, lo -+$ &$s+l'a $" +" )$4o& (a'o %a&a la o)%a&ai*" ($ la $3ii$"ia ($ la %&o(+i*". A $so lo lla)a)os os'o +"i'a&io, -+$ $s la s+)a ($ los os'os %o& +"i(a( ($ +" %&o(+'o ($'$&)i"a(o. E4$)%lo: U" a0&i+l'o& %&o(+4o .. 0. ($ )a!9 o" +" os'o ($ .G,. Si (i/i(i)os .G, $"'&$ las +"i(a($s %&o(+i(as o'$"$)os +" os'o +"i'a&io ($ ,HG -+$ $s lo )is)o -+$ ($i& -+$ a(a #ilo ($ )a!9 "os os'o ,HG El os'o +"i'a&io 'i$"$ s+)a i)%o&'a"ia i)%o&'a"ia o)o as$ %a&a (is'i"'os (is'i"'os a"5lisis a"5lisis o o)%a&a o)%a&aio"$ io"$s, s, s$07" s$ i"(ia a o"'i"+ai*":
Fi4a& $l %&$io ($ /$"'a
Pa&a o)%a&a& $l os'o a"+al o" $l ($ %$&!o(os a"'$&io&$s
Co)%a Co)%a&a& &a& "+$ "+$s'& s'&oo &$"(i) &$"(i)i$" i$"'o 'o o"'& o"'&aa o'&as o'&as $)%&$s $)%&$sas as a0&o%$ a0&o%$+a +a&ia &iass -+$ 'i$"$" 'i$"$" $l )is)o 'i%o ($ $6%lo'ai*".
C2(c,(o '% (o+ co+to+ La )$'o(olo0!a %a&a $l 5l+lo ($ los os'os ($ %&o(+i*" $" las $)%&$sas a0&!olas o 0a"a($&as (i3i$&$ +"a ($ la o'&a, ($%$"(i$"(o ($ la las$ ($ %&o(+'o ($ -+$ s$ '&a'$. Pa&a $3$'os ($ $s$ 5l+lo, s$ %+$($" a0&+%a& las (i3$&$"'$s a'i/i(a($s a0&o%$+a&ias $" +a'&o 0&a"($s 0&+%os:
. C+l'i/os a"+al$s . C+l'i/os %$&)a"$"'$s . Ka"a($&!a . O'&as a'i/i(a($s %$+a&ias
! C,(ti&o+ an,a(%+ So" los -+$ s$ si$)&a" 1 s$ os$2a" ($"'&o ($ +" )is)o a8o. Los +l'i/os a"+al$s s$ lasi3ia" $" os'os )o"$'a&ios 1 os'os i)%+'a(os. Los )o"$'a&ios &$%&$s$"'a" 0as'os $" $3$'i/o ($l a0&i+l'o& 1 %+$($" s$&: S$)illas F$&'ili9a"'$s I"s$'ii(as Ma"o ($ o&a ?asala&ia(a@ Di&$i*" Té"ia I"'$&$s$s ?$" $l aso ($ a%i'al a4$"o@ R$"'a ($ la Ti$&&a ?$" $l aso ($ a&&$"(a)i$"'o@ Los os'os os'os i)%+'a i)%+'a(os (os "o &$%&$s &$%&$s$"' $"'a" a" ($s$) ($s$)ols olsos os $" $3$'i $3$'i/o /o 1 -+$ -+$ %+$ %+$($" ($" s$& os'o os'oss (i3$ (i3$&i( &i(os os ?($% ?($%&$ &$i ia aio io"$ "$ss ($ a%i a%i'a 'all 3i4o@ 3i4o@ o os' os'os os $s'i $s'i)a )a(o (os, s, ($ a+$ a+$&( &(oo a 5l 5l+l +los os )a'$)5'ios. Es'os os'os %+$($" s$& ($%&$iai*" ($%&$iai*" ($ a'i/o 3i4o 1 )a"o ($ o&a ?$" $l aso ($ '&aa4o 3a)ilia&@
3! C,(ti&o+ p%rman%nt%+ So" +l'i/os -+$ "o a0o'a" s+ /i(a %&o(+'i/a $" $l %&i)$& a8o ($ os$2a, si"o -+$ (+&a" %o& /a&ios a8os. U"a a&a'$&!s'ia i)%o&'a"'$ ($ $s'os +l'i/os $s -+$ a"'$s ($ &$o0$& s+ %&i)$&a os$2a, 2a&5 '&a"s+&&i(o +" %$&!o(o si0"i3ia'i/o $" $l +al $s "$$sa&io -+$ $l $)%&$sa&io &$ali$ +"a 0&a" i"/$&si*", si" %$&ii& i"0&$so al0+"o.
E" $s'a a'i/i(a(, las (i3$&$"'$s $'a%as %o& la -+$ %asa so": a(-+isii*" o %&o(+i*" ($ s$)illa, %&$%a&ai*" ($l 5&$a ($ si$)&a ($l al)5i0o, ($s2i$&a&, ao"a)i$"'os, ao"a)i$"'os, 1 %&$/isi*" o o"'&ol ($ %la0as 2as'a -+$ $l al)5i0o s$a '&a"s%la"'a(o. U"aa /$9 U" /$9 $3$ $3$'+ '+a( a(oo $l '&a" '&a"s% s%la la"' "'$$ 1 2as' 2as'aa s+ ($sa ($sa&& &&ol ollo lo "o&) "o&)al al %a&a %a&a i"iia i"iia&& $l il iloo ($ %&o(+i*" ($$ (5&s$l$ (5&s$l$ +" )a"'$"i)i$"'o s$)$4a"'$ s$)$4a"'$ al i"(ia(o %a&a $l al)5i0o, $" +" la%so -+$ /a ($ +"o a +a'&o a8os s$07" $l 'i%o ($ +l'i/o ($ -+$ s$ '&a'$. Al0+"os $4$)%los ($ +l'i/os %$&)a"$"'$s so": a3é, a8a ($ a97a&, a"a"o, aao, %al)a a3&ia"a, "+$9, !'&ios 1 o'&os 3&+'al$s o)o %a%a1a, )a"0o, 0+a"5a"a, (+&a9"o, $'.
3! C,(ti&o+ p%rman%nt%+4 So" 'o(os a-+$llos +l'i/os a&*&$os +1o ilo /$0$'a'i/o %+$($ (i/i(i&s$ $" +a'&o 3as$s. . Es'al$i)i$"'o . I"&$)$"'o . Ma(+&$9 . D$&$)$"'o C5l+lo ($ los os'os &$laio"a(os o" los +l'i/os %$&)a"$"'$s:
3!!! E+ta#(%cimi%nto Es'a 3as$ o)i$"9a $" $l a8o $" -+$ s$ si$)&a la %la"'ai*" 1 '$&)i"a $" $l a8o $" $l -+$ $l /alo& ($ la %&o(+i*" o'$"i(a s+%$&a los os'os a"+al$s ($ $6%lo'ai*". E" los 7l'i)os a8os $s'a 3as$ s$ o'i$"$ las %&i)$&as %&o(+io"$s, %$&o $l /alo& ($ $llas "o ala"9a a +&i& los os'os a"+al$s ($ %&o(+i*" 1 "o&)al)$"'$ los i"0&$sos %$&ii(os %o& $sa %&o(+i*", s$ ($s+$"'a" ($ los os'os %a&a $s'al$$& $l os'o "$'o ($ a(a +"o ($ los a8os. El %$&!o(o ($ (+&ai*" ($ $s'a 3as$ osila $"'&$ los '&$s a8os o)o )!"i)o 1 +" )56i)o ($ si$'$ a8os, ($%$"(i$"(o ($l +l'i/o ($ -+$ s$ '&a'$ o ($ las o"(iio"$s li)5'ias $" -+$ s$ ($sa&&oll$. S$ al+la" %o& s$%a&a(o 1 %os'$&io&)$"'$ ($$" s$& (is'&i+i(os $"'&$ 'o(o $l %$&!o(o ($ %&o(+i*" ($ la %la"'ai*", s+)5"(os$los s+)5"(os$los a los os'os ($ $6%lo'ai*" $6%lo'ai*" a"+al.
Es'os os'os s$ %+$($" a0&+%a& $": S$)illas o %l5"'+las, ($%$"(i$"(o ($l sis'$)a ($ si$)&a, si (i/i(i)os $l os'o 'o'al ($ /i/$&o )5s aa&&$os $"'&$ $l "7)$&o ($ %l5"'+las %&o(+i(as o'$"$)os $l os'o ($ a(a +"a. El 'i$)%o -+$ %$&)a"$$ la %l5"'+la $" $l /i/$&o "o s$ +$"'a %a&a $3$'os ($ la 3as$ ($ $s'al$i)i$"'o. C+a"(o la si$)&a $s (i&$'a solo s$ a&0a&5 $l /alo& ($ la s$)illa.
3!!3! Incr%m%nto Es'a 3as$ s$ a&a'$&i9a $" -+$ la %&o(+i*" a+)$"'a $" 3+"i*" ($ la $(a( ($ la %la"'a $" 3o&)a i"i"'$&&+)%i(a. El 7l'i)o a8o ($ $s'a 3as$ $s a-+$l $" -+$ la %&o(+i*" $sa ($ &$$& 1 s$ /+$l/$ o"s'a"'$ s+ 'i$)%o ($ (+&ai*" osila $"'&$ los +a'&o 1 s$is a8os.
3!!5! Ma',r%6 La a&a'$&!s'ia ($ $s'a 3as$ $s -+$ la %&o(+i*" s$ /+$l/$ o"s'a"'$ $" 3+"i*" ($ la $(a( ($ la %la"'ai*" 1 solo /a&!a $" 3+"i*" ($l li)a o ($ las o"(iio"$s "a'+&al$s. a1 al0+"os %&o(+'os o)o $l a3é, -+$ s+ %&o(+i*" /a&!a $" $s'a 3as$ %o& o"(iio"$s %a&'i+la&$s ($ $s'$ +l'i/o, la +al $s -+$ solo %&o(+$ $" )a($&a "+$/a, $s ($i&, "o %&o(+$ (os /$$s $" la )is)a &a)a 1 %o& lo 'a"'o "$$si'a i$&'as lao&$s ($ %o(a, lo +al 2a$ /a&ia& s+ %&o(+i*" $" ilos ia"+al$s. Es'a 3as$ '$&)i"a $" $l a8o $" -+$ la %&o(+i*" $"'&a $" +"a 3&a"a ($li"ai*". La (+&ai*" ($ la 3as$ ($ )a(+&$9 /a&!a $"'&$ los (i$9 1 /$i"'$ a8os.
3!!7! D%cr%m%nto E" $s'a 3as$, la %&o(+i*" ($&$$ $" 3+"i*" (i&$'a ($ la $(a( ($ la %la"'a, s+ (+&ai*" s$ )i($ $" 3+"i*" %+&a)$"'$ $o"*)ia 1 ll$0a $l a8o $" -+$ los os'os ($ %&o(+i*" s+%$&$" a los i"0&$sos. La %la"'ai*" %+$($ s$0+i& %&o(+i$"(o %o& )+2os a8os )5s, %$&o %a&a $l %&o(+'o& $s )5s &$"'a &$"'al$ l$ $s'a $s'al$ l$$& $& +"a "+$ "+$/a /a %la"'a %la"'ai* i*", ", -+$ s$0+i& s$0+i& $6% $6%lo' lo'a"( a"(oo $s'a $s'a o" %&o(+ %&o(+io io"$s "$s ($3ii'a&ias.
Co+to+ '% (a 0a+% '% %+ta#(%cimi%nto Es'os os'os s$ lasi3ia" %o& s$%a&a(o, 1a -+$ ($s%+és ($$" s$& (is'&i+i(os $"'&$ 'o(o $l %$&!o(o ($ %&o(+i*" ($ la %la"'ai*", s+)a(os a los os'os ($ $6%lo'ai*" a"+al. Di2os os'os s$ %+$($" a0&+%a& $" s$)illas o %la"'as, i"s+)os, )a"o ($ o&a, a()i"is'&ai*" 1 (i&$i*" 'é"ia, ($%&$iaio"$s, o'&os 0as'os, al-+il$&$s, s$0+&os, )a"'$"i)i$"'o ($ a'i/o, $l$'&ii(a(, o)+s'il$ 1 l+&ia"'$s, i"'$&$s$s 1 '&a"s%o&'$ i"'$&"o.
In+,mo+ S$ &$3i$&$" a los 0as'os ($ i"s$'ii(as, 3$&'ili9a"'$s, 3+"0ii(as -+$ s$ a%lia" a los +l'i/os. El os'o s$ l$ a&0a a la $6%lo'ai*".
Mano '% O#ra I"l+1$ los '&aa4os $" la %&$%a&ai*" ($l '$&&$"o, si$)&a, &$ol$i*" 1 o&'a ($ os$2as. D$$" D$ $" (i3$&$ (i3$&$" "ia& ia&s$ s$ los 4o&"al 4o&"al$s $s $s'i) $s'i)a(o a(oss %a&a %a&a )a"o )a"o ($ o&a o&a 3a)ili 3a)ilia& a&,, +1o +1o os'o os'o "o &$%&$s$"'a ($s$)olsos ($ (i"$&o.
A'mini+traci-n 1 Dir%cci-n T8cnica Los 5l+los s$ 2a$" as5"(os$ $" $s'i)aio"$s ($ i3&as asol+'as 1 ($ a+$&(o o" la $6%$&i$"ia o so&$ $l os'o 'o'al.
D%pr%ciacion%+ El 5l+lo s$ 2a$ o" as$ $" la /i(a 7'il $s'i)a(a ($ a(a a'i/o.
Otro+ )a+to+ E" $s'$ &+&o s$ a0&+%a" a-+$llos 0as'os +1o /alo& $s 'a" &$(+i(o -+$ "o /al$ la %$"a ($'alla&lo, o)o %o& $4$)%lo o)%&a ($ i$&'os +'$"silios o )a'$&ial$s %a&a la os$2a o)o saos, &$($s, $s'as, a"as'as, olsas, $'.
A(9,i(%r%+ Si la $)%&$sa "o $s %&o%i$'a&ia ($ la )a-+i"a&ia o'&os )$(ios ($ '&ai*" ($$ a&0a& a $s'$ &+&o las s+)as a"+al$s -+$ %a0a&a %o& s+ a&&$"(a)i$"'o.
S%),ro+ Es'$ &+&o s$ &$3i$&$ a las %&i)as a"+al$s %o& o"$%'o ($ s$0+&o so&$ al0+"os a'i/os o)o )a-+i"a&ia, a0&!ola, i"s'alaio"$s, $'. 1 $s'os a'i/os so" +'ili9a(os $" (i3$&$"'$s +l'i/os, ($$&5 $s'i)a&s$ la %a&'$ %&o%o&io"al -+$ s$ a&0a&!a a a(a +"o ($ a+$&(o -+$ s$ l$ i"(i-+$ al i$" o al +so -+$ ($$" '$"$&.
Mant%nimi%nto '% acti&o+ E" $s'$ &+&o s$ i"l+1$" a-+$llos 0as'os %o& &$%a&ai*" 1 )a"'$"i)i$"'o ($ i"s'alaio"$s, $s'& $s'&+ +'+ '+&a &as, s, )a-+ )a-+i" i"a& a&ia ia,, $-+i $-+i%o %o $'. $'. %a&a %a&a )a"' )a"'$" $"$& $&lo loss $" +$" +$"as as o"( o"(i iio io"$ "$ss ($ +so. +so. No&)al)$"'$ $s'os os'os s$ al+la" a as$ ($ +" %o&$"'a4$ so&$ s+ /alo& i"iial, o ($ a+$&(o a la $6%$&i$"ia -+$ s$ '$"0a ($ $llos.
E(%ctrici'a': com#,+ti#(% 1 (,#ricant%+ Los 0as'os %o& $sos o"$%'os ($$&5" s$& a&0a(os al %&$io -+$ l$s &$s+l'$ oloa(os $" la 3i"a. E" lo &$3$&$"'$ a o)+s'il$ 1 l+&ia"'$, s$ a&0a&5 lo +'ili9a(o ($l $4$&iio -+$ s$ '&a'$.
Int%r%+%+ Los 7"ios i"'$&$s$ -+$ ($$" s$& o"si($&a(os $" los os'os ($ %&o(+i*" so" los -+$ s$ %a0a" so&$ &é(i'os o'$"i(os %a&a 3i"a"ia& $l %&o1$'o. Al a%i'al a%o&'a(o %o& $l a0&i+l'o& "o s$ l$ ($$&5 %a0a& i"'$&$s$s %a&a s$& i"l+i(os $" los os'os, %+$s $s'os 3o&)a&a" %a&'$ ($ la &$"'aili(a &$"'aili(a(( ($ s+ i"/$&si*". i"/$&si*". Si s$ i"l+1$&a" i"l+1$&a" $s'os $s'os i"'$&$s$s i"'$&$s$s ($"'&o ($ los os'os, ?lo )is)o )is)o -+$ la &$"'a i)%+'a(a a la 'i$&&a %&o%ia@, $"'o"$s la &$"'aili(a( &$s+l'a"'$ ($l %&o1$'o $s'a&!a (is)i"+i(a $" $sa %&o%o&i*" 1 "o &$%&$s$"'a&!a +"a as$ ($ o)%a&ai*" $"'&$ (i3$&$"'$s 'i%os ($ i"/$&si*".
Tran+port% int%rno Los 0as'os &$la'i/os al aa&&$o ($"'&o ($ la %la"'ai*", ($$&5" a0&+%a&s$ $" $s'$ &+&o 1a s$a -+$ s$ +'ili$" )$(ios %&o%ios o al-+ila(os. E" $l aso ($ $s'$ aa&&$o s$a 2$2o %o& %$&so"as si" +'ili9a& "i"07" /$2!+lo ($ '&ai*" )$5"ia o a"i)al, $s'a lao& ($$&5 s$& ($'alla(a $" $l &+&o ($ la )a"o ($ o&a.
Co+to+ '% (a+ 0a+%+ '% Incr%m%nto: Ma',r%6 1 D%cr%m%nto A los os'os ($ $s'as '&$s 3as$s s$ l$s lla)a" o)7")$"'$ os'os ($ $6%lo'ai*" 1 %+$($" al+la&s$ $" +" solo +a(&o 1a -+$ i"l+1$" los )is)os &+&os $6$%'o la 3as$ ($ i"&$)$"'o -+$ ($$ ($'alla&s$ a8o %o& a8o, 1a -+$ a)ia" 'o(os los a8os o" o si" los os'os /a&ial$s ?)a"o ($ o&a@ o)+s'il$s 1 l+&ia"'$s, $l$'&ii(a(, i"'$&$s$s, $'.
Co+to+ '% pro',cci-n S$ i"l+1$" a-+! 'a"'o las i"/$&sio"$s i"iial$s ($ la 3as$ ($ $s'al$i)i$"'o, o)o los os'os ($ $6%lo'ai*" i"+&&i(os. Pa&a ($'$&)i"a& $l os'o ($ %&o(+i*" a"+al s$ s+)a al os'o ($ $6%lo'ai*" +"a +o'a a"+al ($ &$a&0o %o& las i"/$&sio"$s i"iial$s. Pa&a $s'al$$& $l os'o ($ %&o(+i*" a"+al, s$ l$ s+)a al os'o ($ %&o(+i*" a"+al $l &$a&0o %o& las i"/$&sio"$s i"iial$s. El aso ($ los +l'i/os %$&)a"$"'$s 'o(os los os'os $" los l os -+$ s$ i"+&&$" $" la 3as$ ($ $s'al$i)i$"'o s$ o"si($&a" o)o %a&'$s i"'$0&a"'$s ($ las i"/$&sio"$s i"iial$s ($i(o a -+$ $s'a 3as$ $" -+$ s$ 3o&)a la $s'&+'+&a %&o(+'i/a ($ $s'a %la"'ai*". Co"s$+$"'$)$"'$, Co"s$+$"'$)$"'$, $s'os os'os ($$" s$& (is'&i+i(os $" 'o(os los a8os ($ las 3as$s ($ %&o(+i*". Pa&a al+la& la +o'a a"+al ($ &$a&0o %o& las i"/$&sio"$s i"iial$s, s$ ($$ %&o$($& ($ la si0+i$"'$ )a"$&a: a+)+la"(o 'o(os los os'os ($ la 3as$ $s'al$i)i$"'o )$"os la %&o(+i*" o'$"i(a $" $sos a8os, 1 (i/i(ié"(olos $"'&$ $l "7)$&o ($ a8os ($ la %&o(+i*".
3!" PECUARIA O GANADERÍA Co"sis'$ $" la &!a ($ a"i)al$s (o)és'ios %a&a la o'$"i*" ($ a&"$, l$2$ 1 s+s ($&i/a(os, la"a o %i$l$s. E6is'$" (i/$&sas /a&i$(a($s: Es'a"'$: C+a"(o %$&)a"$$ 3i4a $" +"a &$0i*". T&as2+)a"'$: +a"(o s$ '&asla(a ($ +"a &$0i*" a o'&a $" +sa ($ %as'os. I"'$"si/a: +a"(o o+%a &$la'i/a)$"'$ %oa $6'$"si*" ($ '$&&$"o 1 s$ ali)$"'a o" 3o&&a4$. E6'$"si/a: +a"(o %as'a $" a)%lias $6'$"sio"$s ($ '$&&$"o.
3!!" CONTABILIDAD PECUARIA La Co"'aili(a( Ka"a($&a, o Co"'aili(a( P$+a&ia, "o $s o'&a osa -+$ +"a ($ $sas &a)as, $" -+$ s$ (i/i($ la Co"'aili(a( K$"$&al, o&i$"'a(a 2aia la $s%$iali9ai*" ($l o"'&ol, a"5lisis, i"'$&%&$'ai*" 1 %&$s$"'ai*", ($ 'o(as 1 a(a +"a ($ las %a&'i(as ($ los os'os &$-+$&i(os $ i"+&&i(os, %a&a $l +l'i/o ($l a0&o 1 la &!a ($ los 0a"a(os as! o)o ($ 'o(os a-+$llas 0as'os "$$sa&ios 'a)ié" %a&a s+ +i(a(o, o"s$&/ai*" 1 /$"'a. La Co"'aili(a( Ka"a($&a, $" 'o(o aso, 'i$"$ -+$ +)%li& o" la 3+"i*" i"$l+(il$ ($ INFORMAR o" $6a'i'+(, +5l$s so" las %a&'i(as ($ os'os 1 ($ 0as'os, $" -+$ i"+&&$ $l &ia(o&, %a&a %&o(+i& 1 /$"($& s+s a"i)al$s, a 3i" ($ -+$ %+$(a sa$& +5l$s 2a&5" ($ s$& s+s os'os 'o'al$s 1 +"i'a&ios, %a&a %o($& asi0"a& s+s %&$ios ($ /$"'a 1 o"o$& s+s 0a"a"ias, o s+s %é&(i(as, "$'as. Sola)$"'$ as! %o(&5 la K$&$"ia ($ las $)%&$sas a0&o%$+a&ias o"'a& o" +"a 0+!a i$&'a 1 o"3ial$, %a&a 'o)a& s+s ($isio"$s a()i"is'&a'i/as, o" as$s a&0+)é"'al$s s+3ii$"'$)$"'$ s*li(as. Ti%os ($ 0a"a(o s+4$'o a $6%lo'ai*": Va+"o o o/i"o ?&$s$s@ El )5s $6%lo'a(o. E-+i"o ?aallos@ %&o&$ai*", &$i)i$"'o 1 /$"'a. Po&i"o ?$&(os@. O/i"o a la"a& ?o/$4as@ la"a ($ '&as-+ila la %&i"i%al $6%lo'ai*". $6%lo'ai*". Ca%&i"o ?a&as@. Pa&a Pa&a a(a a(a 'i%o 'i%o $6is'$ $6is'$"" a&a a&a'$& '$&!s' !s'ia iass 1 %&ol$ %&ol$)as )as %$+li %$+lia&$ a&$ss %a&a %a&a $l &$0is' &$0is'&o, &o, o" o"'&o '&oll 1 /al+ai*". La a'i/i(a( 0a"a($&a %o(&!a (i/i(i&s$ $" '&$s 0&+%os: P&o(+i*" ($ l$2$ C&ia"9a ($ 0a"a(o E"0o&($ ($ 0a"a(o Es sis'$)a ($ Co"'aili(a( Ka"a($&a $s as'a"'$ o)%l$4a %o& la 3o&)a $)%!&ia $" -+$ so" )a"$4a(os los 2a'os, 1 %o& $"o"'&a&s$ $6i)i(as ($ %a0a& ISR "o 2a si(o ($ &i0o& & i0o& ll$/a&las o" )+2o $s)$&o. Es &$a(a $l Sis'$)a ($ Co"'aili(a( Ka"a($&a $3$'+a"(o +"a a(a%'ai*"
a%&o%ia(a ($ los Sis'$)as ($ Cos'os I"(+s'&ial$s %o& P&o$sos %&$s$"'5"(ola ($ la si0+i$"'$ )a"$&a: I"iia& $l %&o$so ($ 3a&iai*": ($s'i"a& los s$)$"'al$s 1 /i$"'&$s a la &$&!a. D$s($ $s$ )is)o )o)$"'o, a los 3+'+&os %a(&$s ($l &$a8o, s$ l$s ($4a&5 ($ a%i'ali9a& s+s os'os, %a&a &$0is'&a&los $" +"a +$"'a, la +al, al 3i"al, /$"(&5 a &$%&$s$"'a& a las &!as -+$ "a9a", 1a o" los os'os -+$ o&i0i"a&o" s+s %a(&$s. D$ all! $" a($la"'$, o"'i"+a&5 $l %&o$so ($ 3a&iai*", $s ($i& la &ia"9a ($ los $$&&os "ai(os, 2as'a $l )o)$"'o )is)o ($ s+ &$lasi3iai*", /$"'a, sa&i3iio o ($s'i"ai*" a la &$&!a
Pro',cci-n (%c;%ra S$'o& -+$ s$ ($(ia a la %&o(+i*" ($ l$2$ $" $sala o)$&ial $" la -+$ $s i"(is%$"sal$ la &o'ai*" ($ %o'&$&os. Po& lo -+$ s$ &$-+i$&$ +"a s+%$&3ii$ )!"i)a %a&a ($sa&&olla& $sa a'i/i(a(, -+$ /a ($ a+$&(o o" $l 'i%o ($ 0a"a(o 1 las o"(iio"$s li)5'ias ($ las 9o"as (o"($ s$ ($sa&&olla la $6%lo'ai*" ($ la a'i/i(a( l$2$&a. U"a /$9 $s'al$i(a la s+%$&3ii$ *%'i)a, $l 5l+lo ($ los os'os ($ %&o(+i*" s$ $3$'7a as5"(os$ $" la $6%lo'ai*" $" s+ o"4+"'o 1 "o as5"(os$ $" las 2$'5&$as o )a"9a"as, o)o $" $l aso ($ los +l'i/os %$&)a"$"'$s. E" /is'a ($ -+$ $" la %&o(+i*" ($ l$2$ $6is'$" 3as$s ($ i"&$)$"'o 1 ($ %l$"a %&o(+i*", los 0as'os s$ %+$($" a0&+%a& $" 3i4os 1 /a&ial$s. E"'&$ los 0as'os 3i4os '$"$)os: D$%&$iai*" Ma"o ($ o&a %$&)a"$"'$ A()i"is'&ai*" El$'&ii(a(, o)+s'il$s 1 l+&ia"'$s I"s+)os 1 %&o(+'os /$'$&i"a&ios I"s$)i"ai*" a&'i3iial Ri$0o
Fo&&a4$s, o"$"'&a(os 1 )$la9a S$0+&os
Crian6a '% )ana'o E" $s'a $'a%a s$ i"l+1$" los )is)os os'os ($ %&o(+i*" -+$ s$ a%lia" a la a'i/i(a( l$2$&a, o" la (i3$&$"ia ($ -+$ $" los %&i)$&os a8os los os'os s+%$&a" a los i"0&$sos, $s$ %$&!o(o s$ o"si($&a la 3as$ ($ $s'al$i)i$"'o 1 los, 0as'os s$ (is'&i+1$" $"'&$ los a8os, o"3o&)$ $l )é'o(o +'ili9a"(o %a&a los +l'i/os %$&)a"$"'$s.
Gana'o '% %n)or'% El 5l+lo ($ los os'os ($ %&o(+i*" s$&5" los )is)os $)%l$a(os $" la $6%lo'ai*" l$2$&a, $6$%'o la ($%&$iai*" %o& 'o&os &$%&o(+'o&$s 1 la i"s$)i"ai*" a&'i3iial, 1a -+$ 'o(os los a"i)al$s s$&5" o)%&a(os a 'i$&"a $(a( 1 (+&a"'$ la $6%lo'ai*" "o 2a&5 &$%&o(+i*". El /alo& ($ la o)%&a ($ los a"i)al$s 1 '&a"s%o&'$ '& a"s%o&'$ s$ i"l+i&5 $" los os'os /a&ial$s.
Otra+ acti&i'a'%+ p%c,aria+ El 5l+lo ($ os'os ($ %&o(+i*" %+$($ s$& +sa(o $" o'&as a'i/i(a($s, o)o a/i+l'+&a, a%i+l'+&a 1 o'&as.
AVIOS Co"4 Co "4+" +"'o 'o ($ os' os'os os /a&i /a&ia al$ l$ss "$$ "$$sa sa&io &ioss %a&a %a&a ll$/ ll$/a& a& a ao ao $l %&o %&o$s $soo %&o( %&o(+ +'i 'i/o /o ($ ($'$&)i"a(os %&o(+'os a0&!olas. So" %a&5)$'&os ($ )$(ii*" -+$ %$&)i'$" o)%a&a& los os' os'os os /a&i /a&ia al$ l$ss &$al &$al$s $s ($ la %&o( %&o(+ +i i*" *" a0&! a0&!o ola la o"' o"'&a &a los los os' os'os os $s'a $s'al l$ $i( i(os os %o& %o& i"s'i'+io"$s a"a&ias %a&a %&o%*si'os ($ 3i"a"ia)i$"'o.
5!" AGROINDUSTRIA AGROINDUSTRIA La A0&oi"(+s'&ia $s la '&a"s3o&)ai*" ($ )a'$&ia %&i)a %&o/$"i$"'$ ($l s$'o& a0&o%$+a&io, a+!o a+!ola la 1 3o&$s 3o&$s'al 'al %&i"i %&i"i%a %al)$ l)$"'$ "'$ ($ o&i0$" o&i0$" "aio" "aio"al, al, a '&a/és '&a/és ($l )a"$4 )a"$4oo %oso %osos$ s$2a, 2a,
o"s$& o" s$&/a /ai*" i*" 1 %&o$ %&o$sa) sa)i$" i$"'o 'o a (is'i" (is'i"'os 'os "i/$l$ "i/$l$ss '$"ol '$"ol*0i *0ios os:: as$& as$&o, o, a&'$sa a&'$sa"al "al,, s$)i s$)i i"(+s'&ial $ i"(+s'&ial %a&a o'$"$& %&o(+'os -+$ %+$(a" s$& o)$&iali9a(os $" $l )$&a(o "aio"al $ i"'$&"aio"al. Las a0&oi"(+s'&ias %+$($" s$& lasi3ia(as s$07" (is'i"'os &i'$&ios o)o so" %o& $l a%i'al ($ i"/$&si*", ali(a( 1 "7)$&o ($ $)%l$a(os, "i/$l ($ '$"olo0!a, a"'i(a( ($ )a'$&ia %&i)a '&a"s3o&)a(a, /ol7)$"$s ($ %&o(+i*", /$"'as 1 $"$3iios. Ta)ié" s$ %+$($" lasi3ia& s$07" s+ loali9ai*" &$0io"al. Las a'i/i a'i/i(a( (a($s $s ($ %osos %osos$ $2a 2a > '&a"s3 '&a"s3o&) o&)a ai*" i*" 1 o)$& o)$&ial iali9a i9ai* i*"" $" 9o" 9o"as as &+&al$ &+&al$s, s, $s%$!3ia)$"'$ &$laio"a(as o" $l s$'o& ($l a)%o 2a" o"(+i(o a ($3i"i& $l 'é&)i"o ($ A0&oi"(+s'&ia R+&al ?AIR@. Es'$ s$ 2a ($3i"i(o o)o la a'i/i(a( -+$ %$&)i'$ a+)$"'a& 1 &$'$"$& $" las 9o"as &+&al$s $l /alo& a0&$0a(o ($ la %&o(+i*" ($ las $o"o)!as a)%$si"as, a '&a/és ($ la $4$+i*" ($ 'a&$as ($ %osos$2a $" los %&o(+'os %&o/$"i$"'$s ($ $6%lo'aio"$s sil/o>a0&o%$+a&ias, 'al$s o)o s$l$i*", $l la/a(o, la lasi3iai*", $l al)a$"a)i$"'o, la o"s$&/ai*", o"s$&/ai*", la '&a"s3o&)ai*", $l $)%a-+$, $l '&a"s%o&'$ 1 la o)$&iali9ai*" o)$&iali9ai*" ?@. Las AIR, s$07" s+ o&i0$" %+$($" s$& '&a(iio"al$s o i"(+i(as. E"'&$ las '&a(iio"al$s s$ i"l+1$" las a'i/i(a($s ($ %&o(+i*" o)o %o& $4$)%lo las ($ %a"$la, $"$3iios ($ a3é, ($ 0a"a(o, a/$s 1 o'&os a"i)al$s, aao, )i$l ($ a$4as, -+$sos 1 1o0+&$s a&'$sa"al$s, 3&+'as 1 2o&'al 2o&'ali9a i9as, s, )a"'$ )a"'$a a 1 0&asas 0&asas a"i)al a"i)al$s $s,, %&o(+ %&o(+'os 'os 3o&$s' 3o&$s'al$ al$ss %a&a %a&a +so i"(+s' i"(+s'&ia &ial, l, %la"'a %la"'ass )$(ii"al$s. Las i"(+i(as so" a-+$llas o)o &$s+l'a(o ($l ($sa&&ollo, las i($al$s s$07" la a()i"is'&ai*" )o($&"a. E" $s'as s$ i"l+1$" las -+$ &$ali9a" a'i/i(a($s ($ lasi3iai*" 1 $)%aa(o ($ las a&"$s, s$a(o, &$3&i0$&ai*", o"0$la(o, sala(o 1 a2+)a(o ($ a&"$s 1 )$"+($"ias, 1 la %&o(+i*" ($ 4a)*", $)+'i(os, '&i%as 1 o'&os. Las ($ %as'$+&i9a(o, %as'$+&i9a(o, $s'$&ili9ai*" 1 o'&os )é'o(os ($ 2i0i$"i9ai*" 1 2o)o0$"i9ai*" ($ la l$2$ 3&$sa, %&o$so ($ o'&os %&o(+'os l5'$os, $l s$a(o 1 sala(o ($ %i$l$s 1 +$&os, la lasi3iai*", la/a(o 1 a&(a(o ($ la"as 1 3i&as, %$los 1 %l+)as. A($)5s li)%i$9a, lasi3iai*", o"s$&/ai*" 1 $)%aa(o ($ 2+$/os 3&$sos
5!!" CONTABILIDAD AGROINDUSTRIAL La o"'aili(a( a0&oi"(+s'&ial $s'+(ia $l )o/i)i$"'o 1 $l o)%o&'a)i$"'o ($ los i$"$s 1 s$&/ s$&/i iio ioss ($(i ($(ia a(o (oss al s$' s$'o& o& a0&a a0&a&io &io.. A" A"al ali9 i9aa los los a) a)io ioss 1 '$"( '$"($" $"i ias as ($ %&o( %&o(+ +'o 'oss ali)$"'a&ios 1 s+s i)%liaio"$s %a&a las a($"as %&o(+'i/as a0&a&ias. Es +"a "$$si(a( a%&$)ia"'$ la a%liai*" ($ los (i/$&sos %&i"i%ios $o"*)ios ($ 0$&$"ia $" los s$'o&$s &+&al$s a0&!olas 1a -+$ solo a+)$"'a(o la %&o(+'i/i(a( ($ los a)%os 1 )$4o&a )$4o&a"(o "(o los sis'$) sis'$)as as ($ o)$& o)$&ia iali9 li9ai ai*" *" a0&!o a0&!ola, la, s$ lo0&a& lo0&a&a" a" )$4o&a )$4o&a&& los "i/$l$ "i/$l$ss ($ i"0&$sos 1 ($ i$"$s'a& $" las las$s )$"os ($s3a/o&$i(as, ($s3a/o&$i(as, las +al$s 0$"$&al)$"'$ so" &+&al$s ($(ia(as a +l'i/os ($ s+sis'$"ia. s+sis'$"ia. E" la o)$&iali9ai*" a0&!ola, 0$"$&al)$"'$ los )5&0$"$s ($ +'ili(a( )as al'os s$ $"+$"'&a" $" 3as$s %os'$&io&$s al %&o$so ($ %&o(+i*" ($ +l'i/os -+i$"$s 2a$" $l '&aa4o (+&o )+2as /$$s s$ -+$(a" o" +"a %a&'$ )+1 %$-+$8a ($ la 0a"a"ia. E" as$ as$ a lo a"'$s a"'$s $6% $6%+$s +$s'o, 'o, a o" o"'i" 'i"+a +ai* i*"" 2a&$)o 2a&$)oss +"a &$/$ &$/$ o)%a& o)%a&ai ai*" *" ($ $s'as $s'as o"'aili(a($s, a+"-+$ las )is)as o"ll$/a" a +" )is)o %&o%*si'o 1a -+$ +"a "o %+$($ &$ali9a&s$ si" la o'&a ($i(o a la $s'&$2a &$lai*" -+$ 'i$"$": La o"'aili(a( a0&o%$+a&ia $s'+(ia $l $"'o&"o $" $l -+$ s$ ($$ &$ali9a& la %&o(+i*" 1 a($)5s $l o)o %la"i3ia& $l )$4o&a)i$"'o ($ la i"3&a$s'&+'+&a (o"($ o+&&i&5 la )is)a, %o& s+ %a&'$ la o"'aili(a( a0&!ola "os %&$s$"'a $l $s'+(io ($l %&$io -+$ s$ l$ asi0"a a la %&o(+i*" o'$"i(a 1 %o& +l'i)o la o"'aili(a( a0&oi"(+s'&ial $s'+(ia&5 los )o/i)i$"'os 1 o)%o&'a)i$"'os ($ $s'a %&o(+i*" $" $l s$'o& a0&a&io. Po& $s'a &a9*" s$ (i$ -+$ 'i$"$" $s'&$2a &$lai*" $"'&$ si, 'o)a"(o $" +$"'a -+$ %a&a las $)%&$sas o" $s'a a'i/i(a( $" "+$s'&o %a!s ?E+a(o&@ 'i$"$" al0+"os %&i/il$0ios o so" $6i)i(as ($l %a0o ($ i)%+$s'o so&$ la &$"'a. El a'i/o ($ la o"'aili(a( a0&o%$+a&ia /$"(&!a a s$& $" $s'$ aso $l 0a"a(o, )i$"'&as -+$ $" la o"'aili(a( a0&!ola 1 o"'aili(a( a0&oi"(+s'&ial $l a'i/o s$&ia la )a-+i"a&ia +'ili9a(a $" $l %&o$sa)i$"'o ($ la %&o(+i*".
VERIFICACI
! Pr%),nta+ '% r%pa+o
.> ;C+5l $s $l )o'i/o %o& $l -+$ 'o(o s$'o& a0&o%$+a&io ($$ 2a$& 2a$& +so ($ la Co"'aili(a(= .> ;I"(i;I"(i-+$ +$ +5l$s +5l$s so" las %osil %osil$s $s (i3i+ (i3i+l'a l'a($s ($s -+$ s$ %&$s$" %&$s$"'a" 'a" al i)%l$) i)%l$)$"' $"'a& a& +"a Co"'aili(a( A0&o%$+a&ia= .> ;C+5l$s so" los 3a'o&$s 3 a'o&$s ($ la %&o(+i*" a0&!ola=.> E6%li-+$ a(a +"o. .> ;C+5l$s so" los 0&+%os ($ las a'i/i(a($s a0&o%$+a&ias= D$sa&&oll$ +" &$s+)$"
!3 Con+,(tar to'o+ (o+ t8rmino+ c(a&%+ 9,% %nc,%ntr% %n (a ,ni'a': (,%)o '% r%a(i6ar ,na (%ct,ra!
!5 Bi#(io)ra0*a > RESE, Ca&los, Ma"+al ($ Co"'aili(a( A0&o%$+a&ia, +a&'a $(ii*". S$l$i*" Co"'al$. > .)o"o0&a3!as.o)'&a .)o"o0&a3!as.o)'&aa4osGo"a0&o a4osGo"a0&o
UNIDAD II
ESTADOS FINANCIEROS A!" EMPRESAS AGRARIAS BALANCE GENERAL Nos )+$s'&a, la si'+ai*" 3i"a"i$&a ($ la $)%&$sa, %&$s$"'a"(o $" 3o&)a la&a $l /alo& ($ s+s %&o%i$(a($s 1 ($&$2os, s+s oli0aio"$s 1 s+ a%i'al, /al+a(os 1 $lao&a(os ($ a+$&(o o" los %&i"i%ios ($ o"'aili(a( 0$"$&al)$"'$ a$%'a(os. E" $s'$ ala"$ solo a%a&$$" las +$"'as &$al$s & $al$s 1 s+s /alo&$s ($$" o&&$s%o"($& $6a'a)$"'$ a los sal(os a4+s'a(os ($l li&o )a1o& 1 li&os a+6ilia&$s. E" +"a $)%&$sa a0&!ola $l Bala"$ K$"$&al s$ i($"'i3ia o" +"a s$&i$ ($ %a&'i(as -+$ 2a$" la (is'i"i*" ($ $s'$ $s'a(o 3i"a"i$&o o" &$s%$'o a o'&o 'i%o ($ $)%&$sas, o)o so": las %a&'i(as ($ i"/$"'a&io i"/$"'a&io 1 a'i/o 3i4o.
ACTIVO !
Di+poni#(% = E/i)i#(% Ca4a>Ba"os, C+$"'as %o& Co&a&, E3$'os %o& Co&a&. ?>@ P&o/isi*" %a&a +$"'as i"o&al$s.
!!3
In&%ntario+ I"/$"' I"/$"'a&i a&ios os ?Ma!9, ?Ma!9, a&&o9 a&&o9,, )a"0os )a"0os,, %a% %a%as as,, "a&a"4 "a&a"4as as@, @, E6is'$ E6is'$"i "ias as ($ S$)ill S$)illas as,, I"/$"' I"/$"'a&i a&ios os ($ M$(ii M$(ii"a "as, s, I"/$"'a&io ($ Ao"o ?3os3a'o, %o'asio@, I"/$"'a&io ($ P$s'i P$s'ii(a i(as, s, I"/$"' I"/$"'a&i a&ioo ($ R$%+$ R$%+$s'o s'os, s, I"/$"' I"/$"'a&i a&ioo ($ S+)i"is'&os Va&ios.
!3
Acti&o Fi$o T$&&$" $&&$"o, o, E(i3i E(i3iai aio"$ o"$s, s, Moili Moilia&i a&io, o, Ma-+i" Ma-+i"a&i a&ias as 1 E-+i%os, V$2!+los, V$2!+los, I"s'alaio"$s, C+l'i/os $" P&o$so, A"i)al$s ($ T&aa4o. >?D >?D$%&$ &$iai*"
a+)+la(a
($
los
$(i3i 3iios,
D$%&$ia D$%&$iai*" i*" a+)+la(a a+)+la(a ($ )oilia&io )oilia&io,, ($%&$ia ($%&$iai*" i*" a+)+l a+)+la(a a(a ($ )a-+i" )a-+i"a&i a&iaa 1 $-+ $-+i%o i%os, s, ($%&$ ($%&$ia iai* i*"" a+)+la( a+)+la(aa ($ i"s'alaio i"s'alaio"$s, "$s, ($%&$ia ($%&$iai*" i*" a+)+la( a+)+la(aa a"i)al$s ($ '&aa4o@.
!5
Acti&o+ Di0%ri'o+ Kas'os %a0a(os %o& a"'ii%a(o, I"'$&$s$s %a0a(os %o& a"'ii%a(o, o)isio"$s %a0a(as %o& a"'ii%a(o.
!7
Acti&o+ no n%c%+ario+ T$&&$" $&&$"os os $" ($s+s ($s+so, o, Pa&$l Pa&$laa $" ($s+s ($s+so, o, Po'&$& Po'&$&oo $" ($s+ ($s+so so,, Ma-+ Ma-+i" i"a& a&ia ia 1 $-+i $-+i%o %oss $" ($s+ ($s+so so,, Pla" Pla"'a 'a $lé'&ia $" ($s+so, Fa+"a sil/$s'&$ (o)$s'ia(a.
3 PASIVO 3!
Pa+i&o+ a Corto P(a6o C+$"'as %o& %a0a&, E3$'os %o& %a0a&, s+$l(os 1 sala&ios %o& %a0a&, L+9 1 3+$&9a $lé'&ia %o& %a0a&, %&o/isio"$s soial$s %o& %a0a&, Co)isio"$s %o& %a0a&, IESS %o& %a0a&
3!3
Pa+i&o+ a Lar)o P(a6o i%o'$ i%o'$as as %o& %a0 %a0a& a&,, P&és'a P&és'a)o )o a" a"a& a&io io %o& %a0 %a0a& a&,, P&$s'aio"$s soial$s a+)+la(as.
3!5
Pa+i&o+ 'i0%ri'o+ I"'$&$s$s o&a(o %o& a"'ii%a(o, Al-+il$&$s o&a(os %o& a"'ii%a(o, A($la"'os &$ii(os, P&i)as so&$ o"os $)i'i(os.
3!7
Otro+ Pa+i&o+ D$%*si'os &$ii(os $" 0a&a"'!a
5 CAPIT CAPITAL Y RESER RESERV VAS 5!
Capita( +ocia( Aio"$s Co)+"$s, Aio"$s o)+"$s "o o&a(as, Aio"$s %&$3$&i(as, Aio"$s %&$3$&i(as "o o&a(as, Aio"$s %&$3$&i(as $" '$so&$&!a.
5!3
R%+%r&a+ '% Capita( R$s$&/a l$0al, R$s$&/a Es'a'+'a&ia, R$s$&/a 3a+l'a'i/a, R$s$&/a %a&a o"'i"0$"ias.
5!5
R%+,(ta'o+
R$s+l'a(os ($ a8os a"'$&io&$s, R$s+l'a(o ($l $4$&iio a'+al.
ESTADO DE RESULTADOS O DE GANANCIAS Y PÉRDIDAS Es +" (o+)$"'o o)%l$)$"'a&io (o"($ s$ i"3o&)a ($'alla(a 1 o&($"a(a)$"'$ o)o s$ o'+/o la +'ili(a( ($l $4$&iio o"'al$. El $s'a(o ($ &$s+l'a(os $s'5 o)%+$s'o %o& las +$"'as "o)i"al$s, '&a"si'o&ias o ($ &$s+l'a(os, o s$a las +$"'as ($ i"0&$sos, 0as'os 1 os'os. Los /alo&$s ($$" o&&$s%o"($& $6a'a)$"'$ a los /alo&$s -+$ a%a&$$" $" $l li&o )a1o& 1 s+s a+6ilia&$s, o a los /alo&$s -+$ a%a&$$" $" la s$i*" ($ 0a"a"ias 1 %é&(i(as ($ la 2o4a ($ '&aa4o. K$"$&al)$"'$ $" las $)%&$sas a0&!olas $l )a1o& %o&$"'a4$ ($ s+s os'os $s'5" ($s'i"a(os al os'o ($ la %&o(+i*", 1a -+$ $s'$ $s $l -+$ /a a ($'$&)i"a& la +'ili(a( &+'a $" %$&io(o ($'$&)i"a(o.
> INGRESOS >! V%nta+ V$"'as ?)a!9, a&&o9, %a%as, )a"0os@, I"'$&$s$s ($/$"0a(os. > D$s+$"'os so&$ o)%&as a0&a&ias, Do"aio"$s a la K&a"4a %&o(+'os a0&!olas.
>!3 >!3 E)r E)r%+o+ %+o+ 1 P8r' P8r'i' i'a+ a+ Cos'o ($ V$"'as ?)a!9, a&&o9, %a%as, )a"0os@, Pé&(i(as $" /$"'a ($ a'i/os, Pé&(i(as %o& )+$&'$s ($ a"i)al$s, Pé&(i(as %o& )$&)as.
>!5 >!5 Ga Ga+t +to+ o+ '% '% V%n V%nta ta++ Kas'os %+lii'a&ios, S+$l(os, Co)isio"$s, Kas'os ($ ao"o, Kas'os ($ s$)illa, Kas'os $ 3+)i0ai*", Kas'os ($ &$ol$i*" ($ os$2a, Kas'os ($ ($%&$iai*" )a-+i"a&ia.
>!7 Ga+to+ Ga+to+ A'mini A'mini+tr +trati ati&o+ &o+ S+$l(os $)%l$a(os ($ o3ii"a, Kas'os ($ El$'&ii(a(, Kas'os ($ T$lé3o"o, Kas'os %o& )a"'$"i)i$"'o 1 &$%a&aio"$s, Kas'os ($%&$iai*" Moilia&io ($ o3ii"a.
B!" EMPRESAS PECUARIAS O GANADERAS BALANCE GENERAL
ACTIVO ! ! Di+p Di+pon oni# i#(% (% = E/i E/i)i )i#( #(%% Ca4a>Ba"os, C+$"'as %o& Co&a& > E3$'os %o& Co&a&. Co&a&. ?>@ P&o/isi*" %a&a +$"'as i"o&al$s.
!! !!33 In&% In&%nt ntar ario io++ I"/$"'a&i I"/$"'a&ios os ?No/illos ?No/illos,, "o/illas, "o/illas, 'o&$'$s, 'o&$'$s, $$&&os, $$&&os, %o&i"os, %o&i"os, a/$s@, a/$s@, S+)i"is'& S+)i"is'&os os ?s$)$" Va+"o, s$)$" ($ 0a"a(o@, S$)illas ($ %as'o, S+)i"is'&os M$(ii"as, I"/$"'a&io ($ ao"os, Pla0+ii(as, R$%+$s'os 1 a$so&ios, S+)i"is'&os /a&ios.
!3 Acti&o Fi$o T$&&$"o $&&$"o,, E(i3i E(i3iai aio"$ o"$ss ?0al%o ?0al%o"$s "$s,, )a'a($ )a'a($&os &os,, 3&i0o&! 3&i0o&!3i 3ios, os, silos@ silos@,, Moili Moilia&i a&io, o, Ma-+i"a&i Ma-+i"a&iaa 1 $-+i%os, $-+i%os, V$2!+los, $2!+los, I"s'alai I"s'alaio"$s, o"$s, Co&&al$s, Co&&al$s, Ro)a"as Ro)a"as 1 B&$'$s, B&$'$s, Ka"a(o /a+"o %a&a la &!a, To&os %a&a la &$&!a, Vaas %a&a la &$&!a, Po&i"os %a&a la &$&!a, To&$'$s, A"i)al$s ($ T&aa4o. ?>@ D$% D$%&$ &$ia iai*" i*" a+)+l a+)+la(a a(a ($ los $(i3i $(i3iios ios,, D$% D$%&$ &$ia iai*" i*" a+)+ a+)+la( la(aa ($ los $-+i%os, D$%&$iai*" a+)+la(a ($ )a-+i"a&ias, ($%&$iai*" a+)+la(a ($ los 'o&os, D$%&$iai*" a+)+la(a ($ las /aas, D$%&$iai*" a+)+la(a a"i)al$s ($ '&aa4o.
!5 !5 Acti Acti&o &o++ Di0% Di0%rri'o i'o+ Kas'os %a0a(os %o& a"'ii%a(o, I"'$&$s$s %a0a(os %o& a"'ii%a(o, o)isio"$s %a0a(as %o& a"'ii%a(o.
!7 !7 Acti Acti&o &o++ no no n%c n%c%+ %+ar ario io++ T$&&$"os $" ($s+so, Co&&al$s $" ($s+so, Ma-+i"a&ia $" ($s+so, Pla"'a $lé'&ia $" ($s+so, R$%&o(+'o&$s 3+$&a ($ s$&/iio, To&os 3+$&a ($ s$&/iio, Vaas 3+$&a ($ s$&/iio.
3 PASIVO 3! 3! Pa+i Pa+i&o &o++ a Co Cort rtoo P(a P(a6o 6o C+$"'as %o& %a0a&, E3$'os %o& %a0a&, s+$l(os 1 sala&ios %o& %a0a&, L+9 1 3+$&9a
$lé'&i $lé'&ia a %o& %a0 %a0a& a&,, A A+)+ +)+la laio" io"$s $s %o& %a0 %a0a& a&,, $" $"$3i $3iio ioss soial soial$s $s %o& %a0 %a0a& a&,, Co)isio"$s %o& %a0a&, IESS %o& %a0a&.
3!3 3!3 Pa+i Pa+i&o &o++ a Lar) Lar)oo p(a p(a6o 6o i%o i%o'$ '$a ass %o& %o& %a0a %a0a&&, P&és P&és'a 'a)o )o a" a"a& a&io io %o& %o& %a0a %a0a&&, P&$s P&$s'a 'ai io" o"$s $s soi soial al$s $s a+)+la(as.
3!5 3!5 Pa+i& a+i&oo+ 'i0% 'i0%rri'o i'o+ I"'$&$s$s o&a(o %o& a"'ii%a(o, Al-+il$&$s o&a(os %o& a"'ii%a(o, A($la"'os &$ii(os, P&i)as so&$ o"os $)i'i(os.
3!7 Otro tro+ Pa Pa+i&o i&o+ D$%*si'os &$ii(os $" 0a&a"'!a
5 CAPIT CAPITAL Y RESER RESERV VAS 5! Capita( +o +ocia( Ca%i'al Soial s+s+&&i'o, Ca%i'al Soial %a0a(o, A'+ali9ai*" ($l a%i'al
5!3 5!3 R%+% R%+%r& r&a+ a+ '% Ca Capi pita ta(( R$s$&/a l$0al, R$s$&/a Es'a'+'a&ia, R$s$&/a 3a+l'a'i/a, R$s$&/a %a&a ($sa&&ollo, R$s$&/a %a&a o"'i"0$"ias. o"'i"0$"ias.
5!5 S,p%r2&it U'ili(a($s "o asi0"a(as, A'+ali9ai*" A'+ali9ai*" ($ las 0a"a"ias, R$s+l'a(o ($l $4$&iio.
ESTADO DE GANANCIAS Y PÉRDIDAS
> INGRESOS >! V%nta+ V$"'as $"'as ?0a"a(o ?0a"a(o /a+"o, /a+"o, 0a"a(o 0a"a(o %o&i"os, %o&i"os, A/$s, A/$s, S+%&o(+ S+%&o(+'os, 'os, L$2$, L$2$, <+$sos, C+$&os@, I"'$&$s$s I "'$&$s$s ($/$"0a(os, ?>@ D$s+$ D$s+$"'o "'oss $" o)%&a o)%&ass P$+a P$+a&ia &ias, s, Do" Do"ai aio"$ o"$ss al a'o a'o %&o(+ %&o(+'os 'os P$+a&ios.
>!3 >!3 E)r E)r%+o+ %+o+ 1 P%r' P%r'i' i'a+ a+ Cos'o ($ V$"'as V$"'as ?($l 0a"a(o /$"(i(o, ($ los %o&i"os /$"(i(os, ($ las /aas /$"(i(as, ($ los s+%&o(+'os /$"(i(os, ($ la L$2$ /$"(i(a, ($ los -+$sos /$"(i(os@, Pé&(i(as $" /$"'a ($ a'i/os, Mo&'a"(a( ($ /a+"os.
>!5 >!5 Ga Ga+t +to+ o+ '% '% V%n V%nta ta++ Kas'os %+lii'a&ios, S+$l(os, Co)isio"$s, Kas'os ali)$"'os %a&a 0a"a(o, Kas'os ali)$"'os ($ 'o&os, Kas'os ali)$"'os %a&a /aas, Kas'os /$'$&i"a&ios, Kas'os ($ )$(ii"as, Kas'os ($%&$iai*" )a-+i"a&ia.
>!7 Ga+to+ Ga+to+ A'mini A'mini+tr +trati ati&o+ &o+
S+$l(os $)%l$a(os ($ o3ii"a, Kas'os ($ El$'&ii(a(, Kas'os ($ T$lé3o"o, Kas'os %o& )a"'$"i)i$"'o 1 &$%a&aio"$s, Kas'os ($%&$iai*" )oilia&io ($ o3ii"a.
C!" EMPRESAS AGROINDUSTRIALES AGROINDUSTRIALES BALANCE GENERAL
ACTIVO ! Di+poni#( Di+poni#(%% " R%a(i6a#(% R%a(i6a#(% " E/i)i#(% E/i)i#(% " Pr%pa) Pr%pa)a'o+ a'o+ Ca4a>Ba"os, C+$"'as %o& Co&a&, E3$'os %o& Co&a&, I"/$"'a&ios ($ M$&a"!as ?%&o ?%&o(+ (+' 'os os '$&) '$&)i" i"a( a(os os,,
&$/a &$/alo lo&i &i9a 9ai i*" *" %&o( %&o(+ +'o 'oss
'$&) '$&)i" i"a( a(os os@, @, P&$% P&$%a0 a0a( a(os os,,
I"/$&sio"$s a %la9o.
!3 !3 Acti Acti&o &o Fi$o Fi$o Moilia&io, E-s. ($ o3ii"a, Ma-+i". 1 $-+i%os, $&&a)i$"'as, I"s'ala. Elé'&ias. ?>@ D$%&$ia D$%&$iai*" i*" a+)+la(a a+)+la(a Moilia&io Moilia&io,, D$%&$ia D$%&$iai*" i*" a+)+la( a+)+la(aa $&&a)i$" $&&a)i$"'as, 'as, D$%&$iai*" i"s'alai*" $lé'&ia, Pa&$la o"a I"(+s'&ial.
!5 !5 Acti Acti&o &o++ Di0%r Di0%ri' i'o+ o+
Kas'os %a0a(os %o& a"'ii%a(o, I"'$&$s$s %a0a(os %o& a"'ii%a(o, o)isio"$s %a0a(as %o& a"'ii%a(o. a"'ii%a(o.
!7 D%p-+ D%p-+ito ito++ %n %n Gar Garant ant*a *a D$%*si'os $" Ka&a"'!a $" al-+il$&.
3 PASIVO 3! Pa+i& Pa+i&o+ o+ a Cor Corto to P(a6 P(a6oo C+$"'as %o& %a0a&, E3$'os %o& %a0a&, IVA %o& %a0a&, R$'$"io"$s %o& %a0a&, IESS %o& %a0a&, %a0a&, P&o/isio"$s soial$s %o& %a0a&, %a0a&, P&és'a)os %o& %a0a&, %a0a&, A"'ii%os ($ Cli$"'$s.
3!3 Pa+i& Pa+i&oo a Lar)o Lar)o P(a6o P(a6o i%o'$as %o& %a0a&, P&és'a)o a"a&io %o& %a0a&, Kas'os I"'$&$s$s %o& %a0a&. %a0a&.
5 CAPIT CAPITAL Y RESER RESERV VAS 5! 5! Ca Capi pita ta(( +oci +ocia( a( Ca%i'al Soial s+s&i'o, Ca%i'al Soial %a0a(o
5!3 R%+%r R%+%r&a+ &a+ '% Capita Capita(( R$s$&/a l$0al, R$s$&/a Es'a'+'a&ia.
5!5 Uti(i' Uti(i'a'% a'%++ por Di+tr Di+tri#, i#,ir ir S+%$&5/i' a+)+la(o.
GANANCIAS Y PÉRDIDAS
7 INGRESOS 7! In)r In)r%+o+ %+o+ por V%nta+ %nta+ V$"'as $"'as ?F+)i0 ?F+)i0a(o a(o&as &as )a"+al )a"+al$s, $s, As%$&s As%$&so&$ o&$ss a0&!o a0&!olas las,, Mo'o+ Mo'o+l'o l'o&$s &$s@, @, I"'$&$s$s ($ )o&a. ?>@ D$/ol+io"$s $" /$"'as, ($s+$"'os $" /$"'as.
> COSTOS >! Co+to+ Co+to+ '% V%nta+ %nta+ Co)%&as: Ma'$&ia %&i)a "aio"al > Ma'$&ial ($ E)ala4$ > Ma"o ($ o&a (i&$'a: Sala&ios ($ O&$&os > S+si(io ($ o"os > Cos'os I"(i&$'os ($ 3a&iai*".
? GASTOS ?! Ga+to+ Ga+to+ '% A'mini+tra A'mini+traci-n ci-n 1 V%nta+ Sala&i Sala&ios os ($ la K$&$" K$&$"ia ia > Sala&i Sala&ios os %$&so" %$&so"al al a()i"i a()i"is'& s'&a'i a'i/o /o > Kas'os Kas'os ($ $l$'&ii(a( > Kas'os ($ T$lé3o"o > Sala&io ($ V$"'as > Kas'os ($ Via4$ Kas'os ($ A/isos S+si(ios ($ o"os Co)isio"$s $" V$"'as.
REGISTROS CONTABLES EN LA EMPRESA AGROPECUARIA ! O#$%ti&o+ '% (o+ r%)i+tro+ conta#(%+ <+i$" 'i$"$ la &$s%o"saili(a( ($l )a"$4o a()i"is'&a'i/o ($ +"a $)%&$sa a0&o%$+a&ia s$ $"3&$"'a (!a a (!a, a8o '&as a8o, a la 'o)a ($ ($isio"$s. Y $l é6i'o o 3&aaso ($ s+s ($isio"$s ($%$"($, $" 0&a" %a&'$, ($ la a"'i(a( 1 ali(a( ($ las i"3o&)aio"$s -+$ '$"0a a s+ ala"$ $" $l )o)$"'o o%o&'+"o, %o&-+$ $l 2$2o ($ %os%o"$& +"a ($isi*" 2as'a 'a"'o s$ &$7"a" los (a'os "$$sa&ios, i)%lia 'o)a& +"a ($isi*". S$ 2a$ $"'o"$s i"(is%$"sal$ o"'a& o" $sos $l$)$"'os $" 3o&)a a'+ali9a(a. Y la %&i"i%al i"3o&)ai*" %a&a 'al 3i" s$ lo0&a a '&a/és ($ los &$0is'&os o"'al$s. Si0"i3ia lo a"'$&io& -+$ $l o4$'i/o )5s i)%o&'a"'$ ($ los &$0is'&os o"'al$s $s o'$"$& los (a'os "$$sa&ios %a&a ($sa&&olla& +"a $3ia9 a()i"is'&ai*" ($ la $)%&$sa. A%a&'$ A%a &'$ ($l o4$'i o4$'i/o /o a"'$s a"'$s s$8al s$8ala(o a(o,, los &$0is' &$0is'&os &os o" o"'a 'al$s l$s si&/$ si&/$"" %a&a, %a&a, $"'&$ $"'&$ o'&os, o'&os, los si0+i$"'$s 3i"$s: a. A1+(a& a o'$"$& &é(i'o ?s$a $" $l sis'$)a a"a&io "aio"al o)o $" o'&as 3+$"'$s ($ 3i"a"iai*"@ . C+)%li& o" las (is%osiio"$s (is%osiio"$s '&i+'a&ias '&i+'a&ias /i0$"'$s, so&$ so&$ la ($la&ai*" ($ ($ &$"'a . P$&)i'i& la o)%a&ai*" ($ los &$s+l'a(os ($ la $)%&$sa ($ %$&!o(o o" o'&o (. M$(i& los lo0&os ala"9a(os $" +" %$&!o(o ($'$&)i"a(o.
3! Caract%r*+tica+ '% (o+ r%)i+tro+ r%)i+tro+ I"($%$"(i$"'$ ($l )a1o& o )$"o& "7)$&o ($ &$0is'&os o"'al$s -+$ ($i(a)os ll$/a&, ll$/a&, 'o(os $llos ($$" '$"$& las si0+i$"'$s a&a'$&!s'ias: a@ D$$" s$& $6a'os. Los &$0is'&os o"'al$s "o %+$($" o"'$"$& $&&o&$s + o)isio"$s. Si $llo s+$ s+$($ ($,, ($"' ($"'&o &o ($l ($l sis' sis'$) $)aa 'i$" 'i$"$$ -+$ -+$ $6is $6is'i 'i&& $l )$a )$a"i "is) s)oo -+$ -+$ %$&) %$&)i' i'aa 35i 35il) l)$" $"'$ '$ ($ loali9a&los 1 o&&$0i&los. @ D$$" s$& s$"illos 1 $s'a& ($ a+$&(o o" los o4$'i/os -+$ s$ -+i$&$" ala"9a&. ala"9a&. Los &$0is' &$0is'&os &os ($$" ($$" s$& %la"$a %la"$a(os (os ($ 3o&)a 3o&)a 'al -+$ s$a" s$a" $"'$" $"'$"(i (il$s l$s 1 %+$ %+$(a" (a" s$& ll$/a ll$/a(os (os
35il) 35il)$"' $"'$$ %o& -+i$" -+i$" 'i$"$ 'i$"$ $sa $sa &$s%o" &$s%o"sa saili ili(a( (a( 1 a($)5s a($)5s ($ ($$" $" %$&)i' %$&)i'i& i& i"'$&% i"'$&%&$' &$'a&s a&s$$ &5%i(a)$"'$. Si $l sis'$)a $s o)%lia(o, $" /$9 ($ 3aili'a& la o'$"i*" ($ (a'os o)%lia&5 las osas $" 3o&)a 'al -+$ $6i0i&5 +" 'i$)%o 1 $s3+$&9o -+$ "o s$ 4+s'i3ia. @ D$$" s$& o)%l$'os 1 &i"(a& la i"3o&)ai*" -+$ s$ %&$'$"($. Si o)i'i)os o"'aili9a& al07" (a'o "$$sa&io, los &$0is'&os %&5'ia)$"'$ %i$&($" /alo&, 1a -+$ la i"3o&)ai*" -+$ %&o%o&io"a" "o s$&5 ($ +'ili(a( %a&a la 'o)a ($ ($isio"$s, o %+$($" i"(+i&"os a $&&a& la o"(+i*" ($ la $)%&$sa. (@ D$$" %la"$a&s$ a"'ii%a(a)$"'$. P&$/io a s+ %+$s'a $" +so, ($$" %la"i3ia&s$, %a&a $/i'a& la (+%liai*" ($ la i"3o&)ai*" 1 3aili'a& s+ a0&+%ai*" 'o'al 1 'a)ié" %&oa&s$, %a&a $s'a& s$0+&os ($ -+$ s$ ala"9a&5" los 3i"$s -+$ s$ %$&si0+$".
5! Factor%+ 9,% int%r&i%n%n %n +, %(a#oraci-n La o"'aili(a( %a&a $)%&$sas a0&o%$+a&ias, s$a $lla si)%li3ia(a o $lao&a(a ?(i2o $" o'&os 'é&)i"os, s$a %o& %a&'i(a si)%l$ o %o& %a&'i(a (ol$@ si$)%&$ s$ o)%o"$ ($ +" o"4+"'o ($ li&os o &$0is'&os o"'al$s. D$s%+és ($ lo $6%+$s'o, &$s+l'a $/i($"'$ -+$ %a&a o'$"$& los (a'os "$$sa&ios %a&a $l +$" )a"$4o )a"$4o a()i"i a()i"is'& s'&a'i a'i/o /o ($ +"a $)%&$ $)%&$sa sa $s i"(is% i"(is%$"s $"sa al$ l$ o" o"'a& 'a& o" &$0is' &$0is'&os &os o" o"'a 'al$s l$s a($+a(os. Pa&a Pa&a $lao& $lao&a& a& (i2os (i2os &$0is' &$0is'&os &os o" o"'a 'al$s l$s ($% ($%$"( $"($)o $)oss 3+"(a) 3+"(a)$" $"'al 'al)$" )$"'$ '$ ($ +"a s$&i$ s$&i$ ($ 3a'o&$s, 'o(os $llos i)%o&'a"'!si)os, ($ los -+$ /al$ la %$"a ($s'aa&: > Ni/$l ($ i"s'&+iH" ($ los &$s%o"sal$s ($l as%$'o a()i"is'&a'i/o ($ las $)%&$sas. > I"'$&és ($ los %&o%i$'a&ios ($ las 3i"as $" i"3o&)ai*" 7'il 1 o"3ial$ %a&a la 'o)a ($ ($isio"$s. > Ta)a8o Ta)a8o ($ la 3i"a 3 i"a 1 o&0a"i9ai*" -+$ s$ 2a %&$/is'o %a&a $lla. > E" 3+"iH" ($ los %+"'os a"'$&io&$s, ($'$&)i"aiH" ($l 'i%o ($ i"3o&)ai*", -+$ $s "$$sa&ia %a&a la o"(+i*" o"(+i*" ($ la 3i"a.
E/i($"'$)$"'$, ($%$"(i$"(o ($ la &$s%+$s'a -+$ ($)os a las i"'$&&o0a"'$s %la"'$a(as l!"$as a&&ia, los 'i%os ($ &$0is'&o a +'ili9a& /a" a i& ($s($ los )5s s$"illos ?o"'aili(a( %o& %a&'i(a si)%l$@ a los )5s o)%l$4os ?o"'aili(a( %o& %a&'i(a (ol$@.
7! C(a+i0icaci-n '% (o+ r%)i+tro+ Si" %$&4+iio ($ la s$"ill$9 o o)%l$4i(a( -+$ ($)os a los &$0is'&os o"'al$s $" 3+"i*" ($ los 3a'o& 3a'o&$s $s a"'$&i a"'$&io&) o&)$"' $"'$$ s$8ala s$8ala(os (os,, 2a1 2a1 +"a s$&i$ s$&i$ ($ o%$ o%$&a &aio" io"$s $s -+$ si$)%& si$)%&$$ ($ ($$" $" &$ali9a&s$ $" a(a %$&!o(o o"'al$: > I"/$"'a&ios al o)i$"9o 1 al 3i"al ($ a(a %$&!o(o > A"o'ai*" ($ las o%$&aio"$s &$ali9a(as (+&a"'$ $l %$&!o(o > P&$%a&ai*" ($ los $s'a(os 3i"a"i$&os ?Bala"$ K$"$&al 1 Es'a(o ($ R$s+l'a(os@. E/i($"'$)$"'$, los &$0is'&os o"'al$s -+$ ll$/$)os %+$($" s$& lasi3ia(os $" o"o&(a"ia o" las o%$&aio"$s -+$ a"o'$)os $" a(a +"o ($ $llos. A si)%l$ '!'+lo ($ il+s'&ai*" s$0+i(a)$"'$ (a)os la lasi3iai*" ($ los &$0is'&os )!"i)os -+$ ($ a+$&(o o" la a'i/i(a( a -+$ s$ ($(i-+$ la $)%&$sa, &$$)os so" "$$sa&ios %a&a +"a a($+a(a i"3o&)ai*" %a&a o"'&ol 1 'o)a ($ ($isio"$s.
a. Gana'%r*a '% carn% . Pa&a $s'$ 'i%o ($ a'i/i(a( s$ 2a$ "$$sa&io ll$/a&, %o& lo )$"os, los si0+i$"'$s &$0is'&os: @ Mo/i)i$"'o ($ a"i)al$s: $6is'$"ia a"'$&io& ?al i"iio ($l %$&io(o o"'al$@ lasi3ia(a %o& $(a($s 1 s$6os: al'as ?$"'&a(as %o& "ai)i$"'os, %o& o)%&a o %o& a)ios ($ $(a($s a4as ?sali(as@ %o& )+$&'$, %o& /$"'a o %o& a)io ($ $(a($s $6is'$"ia al 3i" ($l %$&io(o lasi3ia(o %o& $(a($s 1 s$6os. s$6os. @ R$0is'&o ($ a"i)al$s: i($"'i3iai*" 2is'o&ia l!"ia ?/a+"aio"$s, $"3$&)$(a($s, )o"'as, %a&'os, $'.@ @ Co"'&ol ($ %$so ($ los a"i)al$s: %$so al i"iio ($l %$&!o(o, %$so al 3i"al ($l %$&!o(o, (i3$&$"ia $"'&$ a)os %$&!o(os @ Co"'&ol ($ ali)$"'os ($ los a"i)al$s: a"'i(a( 1 os'o ($ o"$"'&a(os, $'.
G@ R$0is'&o ($ i"0&$sos 1 0as'os: o"$%'o 1 3$2a ($ los i"0&$sos o"$%'o 1 3$2a ($ los 0as'os.
#. Gana'%r*a '% (%c;%! Las "$$si(a($s )!"i)as ($ &$0is'&os so": @ Mo/i)i$"'o ($ a"i)al$s: $6is'$"ia al o)i$"9o ($l %$&!o(o lasi3ia(o %o& $(a($s al'as %o& "ai)i$"'os o)%&as o)%&as o a)ios ($ $(a($s a4as a4as %o& )+$&'$, /$"'as /$"'as o a)io ($ $(a($s. @ R$0is'&o ($ a"i)al$s: 2is'o&ia ($ los s$&/iios, i"3o&)$ ($ &$%&o(+i*", %&o(+i*" ($ l$2$ ?(ia&io, s$)a"al, )$"s+al, $'.@, 2is'o&ia l!"ia. @ Co"'&ol ($ ali)$"'os: a"'i(a( 1 os'o ($ o"$"'&a(os, )$la9as, $'. @ R$0is'&o ($ i"0&$sos 1 0as'os: 3$2a 1 a"'i(a( ($ l$2$ /$"(i(a 1 s+ %&$io ($'all$ ($ o'&os i"0&$sos o" i"(iai*" ($ 3$2a 1 o"$%'o i"3o&)ai*" so&$ los 0as'os, ($'alla"(o 3$2a, o"$%'o 1 )o"'o.
c. E/p(otaci-n a&*co(a! Los &$0is'&os 5sios $" $s'$ 'i%o ($ lao& so": @ Mo/i)i$"'o ($ a/$s: $6is'$"ia al i"iio, lasi3ia(a %o& a'i/i(a( ?a/$s ($ %os'+&a, a/$s ($ &$$)%la9o, %ollos ($ $"0o&($, $'.@ al'as %o& "ai)i$"'os, %o& o)%&a %o& a)ios ($ ($s'i"o a4as %o& )+$&'$ %o& /$"'a o %o& a)ios ($ ($s'i"o $6is'$"ia al 3i"al ($l %$&!o(o lasi3ia(a %o& a'i/i(a(. @ R$0is'&o ($ a"i)al$s %o& ($s'i"o: 2is'o&ia l!"ia ?/a+"aio"$s, $"3$&)$(a($s, $"3$&)$(a($s, $'.@. @ Co"'&ol ($ ali)$"'os ($ los a"i)al$s: a"'i(a( 1 os'o ($ las &aio"$s, $'.
'. E/p(otaci-n '% c%r'o+! E" $s'a a'i/i(a( s$ 2a$ "$$sa&io, o)o )!"i)o, ll$/a& los si0+i$"'$s &$0is'&os: @ Mo/i)i$"'o ($ a"i)al$s: $6is'$"ia a"'$&io& lasi3ia(a %o& $(a($s 1 s$6os al'as %o& "ai)i$"'os, o)%&a o a)io ($ $(a($s a4as %o& )+$&'$, /$"'a o a)io ($ $(a($s $6is'$"ia 3i"al lasi3ia(a %o& $(a($s 1 s$6os. @ R$0is'&o ($ a"i)al$s: i($"'i3iai*", 2is'o&ia l!"ia ?/a+"aio"$s, $"3$&)$(a($s, )o"'as, %a&'os, $'.@ @ Co"'&ol ($ %$so ($ los a"i)al$s: al "a$&, "a$&, al ($s'$'$, a+)$"'o ($ %$so %$&i*(io, $'.
@ Co Co"' "'&o &oll ($ ali) ali)$" $"'a 'ai i*" *":: a"' a"'i( i(a( a( 1 os' os'oo ($ los los ali) ali)$" $"'o 'oss 1 o" o"$" $"'&a '&a(o (oss -+$ -+$ s$ %&o%o&io"a".
%. C,(ti&o+! E" $s'a a'i/i(a( s$ (is'i"0+$" los +l'i/os a"+al$s 1 +l'i/os ($"o)i"a(os %$&)a"$"'$s. Si" $)a&0o, $)a&0o, $" $" 'é&)i"os 0$"$&al$s, 0$"$&al$s, las "$$si(a($s "$$si(a($s )i"i"as ($ &$0is'&o &$0is'&o so": @ Movimientos de cultivos: i($"'i3iai*" ($l +l'i/o, 2$'5&$as ($(ia(as al )is)o, os'o ($ s$)illas, /alo& ($ los 4o&"al$s, /alo& ($ las 2o&as ($ la )a-+i"a&ia +'ili9a(a, a"'i(a( 1 os'o ($ 3$&'ili9a"'$s, 2$&ii(as 1 3+"0ii(as +'ili9a(os, %&o(+i*" o'$"i(a ?$" #ilos 1 $" /alo&@. @ Registro de cultivos: ($'all$ ($ lao&$s &$ali9a(as, 3$2a $" -+$ s$ &$ali9a, )a'$&ial$s +'ili9a(os ?i"(ia"(o las$, a"'i(a( 1 /alo&@.
ASIENTOS TIPO PARA REGISTROS CONTABLES >> A'i/o 3i4o >Pa(&o'$s
666
Ba"os
666
Pa&a &$0is'&a& o)%&a ($ %a(&o'$s %a&a la &$%&o(+i*" >> I"/$"'a&i I"/$"'a&ioo P$&)a"$"'$ P$&)a"$"'$ ?S$)o/i$ ?S$)o/i$"'$ "'$ $" ($sa&&ollo ($sa&&ollo@@ 666 Ba"os
666
Pa&a &$0is'&a& o)%&a ($ s$)o/i$"'$s %a&a $"0o&($. >> I"/$"'a&i I"/$"'a&ioo P$&)a"$"' P$&)a"$"'$$ ?s$)o/i$" ?s$)o/i$"'$ '$ $" ($sa&&o ($sa&&ollo@ llo@ 666 Cos'os ($ Fi"a (i3$&i(os
666
Pa&a &$0is'&a& $l /alo& si)*lio ($ "+$/os "ai)i$"'os ($l )$s s$07" i"3o&)$s ($l 'é"io. Pa&a '$"$& as$ ($ o)%a&ai*" $"'&$ li&os 1 "ai)i$"'os s$07" &$+$"'o 3!sio.
>> A'i/os 3i4os Pa(&o'$s
666
Cos'os ($ Fi"a (i3$&i(os ?+$"'a %+$"'$@
666
Pa&a &$0is'&a& "ai)i$"'os ($s'i"a(os a &$%o"$& %a(&o'$s ($s0as'a(os. >G> Cos'os ($ Fi"a (i3$&i(os
666
Ma"o ($ o&a
666
o"o&a&ios ?/$'$&i"a&io, $'.@
666
T&a"s%o&'$s
666
I"s+)os o"$"'&a(o
666
I"s+)os )$(ii"as
666
Ba"os, C's. Po& %a0a&, I"/$"'a&ios, ?i"s+)os@
666
Pa&a &$0is'&a& a+)+la(o ($ os'os a (is'&i+i& a 3i" ($ )$s $"'&$ "+$/os "ai)i$"'os 1 a"i)al$s $" ($sa&&ollo, s$ (is'&i+1$" %o& "7)$&o ($ a$9as 'o'al$s. >H> I"/$"'a&io P$&)a"$"'$ P$&)a"$"'$ ?s$)o/i$"'$s ?s$)o/i$"'$s $" $" ($sa&&ollo@ ($sa&&ollo@ 666 A'i/os 3i4o Pa(&o'$s
666
Cos'os ($ Fi"a (i3$&i(os
666
Pa&a &$0is'&a& &$0is'&a& (is'&i+i (is'&i+i*" *" ($ os'os os'os (i3$&i(os (i3$&i(os ($ 3i"a $"'&$ "+$/ "+$/os os "ai)i$"' "ai)i$"'os os %a&a 3+'+&os %a(&o'$s 1 a"i)al$s $" ($sa&&ollo s$07" os'os i"+&&i(os. E6$%'o ($%&$iai*" ($ %a(&o'$s ?asi$"'o No. Q@ >> Kas'os ($ )a"'$"i)i$"'o ($ Fi"a
666
Ba"os, C'as. Po& Pa0a&, I"/$"'a&io ?i"s+)os@
666
Pa&a &$0is'&a& %a&'i(as "o asoial$s al os'o ($ a"i)al$s $" ($sa&&ollo o "+$/os "ai)i$"'os, %+$($ s$& $l )a"'$"i)i$"'o ($ %as'os ?3$&'ili9a"'$s@, &$%a&ai*" ($ $&as, a)i"os, $s'alos, )$(ii"as, s+$l(os ($ a()i"is'&ai*", $'. I"l+1$ los 0as'os ($ )a"'$"i)i$"'o ($ %a(&o'$s $" %&o(+i*" o a"i)al$s ($sa&&olla(os, )a1o&$s ($ a8os, lis'os %a&a la /$"'a.
>Q> Cos'os ($ Fi"a (i3$&i(os ?s++$"'a D$%. %a(&o'$s@ o A'i/o A'i/oss Fi4o Fi4oss ?D$% ?D$%.. %a(&o %a(&o'$s '$s>% >%"+$ "+$/os /os %a( %a(&o' &o'$s@ $s@
666
D$%&$iai*" a+)+la(a R$%&o(+'o&$s
666
Pa&a &$0is'&a& ($%&$iai*" ($ %a(&o'$s $" %&o(+i*" s$07" ($s'i"o ($ "+$/as &!as. S$ ($$ 2a$& (is'i"i*" ($s($ -+$ la 2$)&a $s %&$8a(a s$ ($(ia la &!a a "+$/o %&o&$a(o& ?a'i/o 3i4o@ o a"i)al o)$&ial. >> O'&os 0as'os
666
I"/$"'a&io %$&)a"$"'$ ?s$ ?s$)o/i$"'$s $" ($sa&&ollo@
666
I"/$"' I"/$"'a&i a&ioo o&&i$ o&&i$"'$ "'$ %/$"' %/$"'aa ?s$)o/ ?s$)o/i$" i$"'$ '$ $" ($sa& ($sa&&ol &ollo@ lo@
666
Pa&a &$0is'&a& %é&(i(as %o& 2+&'o, )+$&'$ o (o"ai*". >> O'&os 0as'os
666
D$%&$iai*" a+)+la(a %a(&o'$s
666
A'i/o 3i4o %a(&o'$s
666
Pa&a &$0is'&a& %é&(i(as %o& 2+&'o, )+$&'$, &oo, $'. S$ (a ($ a4a la ($%&$iai*" a+)+la(a. >> Ba"os o C'as %o& o&a&
666
Cos'o ($ /$"'as
666
V$"'as ($ 0a"a(o
666
I"/$"'a&io o&&i$"'$ %a&a /$"'a
666
Pa&a &$0is'&a& las /$"'as &$s%$'i/as, s$07" os'o a+)+la(o a 3$2a ($ &$ali9ai*" o /$"'a.
>> I"/$"'a&io Co&&i$"'$ ?%a&a /$"'a@
666
I"/$"'a&io P$&)a"$"'$ ?$" ($sa&&ollo@
666
Pa&a '&asla(a& i"/$"'a&io %a&a /$"'a ($ a"i)al$s lis'os %a&a s+ &$ali9ai*" s$07" os'os a+)+la(os. >> Ba"os o C'as. Po& Co&a&
666
D$%&$iai*" A+)+la(a R$%&o(+'o&$s ?%a(&o'$s@ 666 A'i/o 3i4o Pa(&o'$s
666
O'&os I"0&$sos
666
Pa&a &$0is'&a& /$"'a ($ %a(&o'$s "o a%'o 1a o)o &$%&o(+'o&. >> O'&os 0as'os
666
I"/$"'a&io o&&i$"'$ ?s$)o/i$"'$s@
666
O'&os i"/$"'a&ios o&&i$"'$s ?%a(&o'$s@
666
Pa&a &$0is'&a& /al+ai*" ($ s$)o/i$"'$s %a&a /$"'a -+$ al i$&&$ s+ os'o &$s+l'* )a1o& al %&$io ($ /$"'a ($ )$&a(o 1 ($ %a(&o'$s o" /i(a a0o'a(a +1o os'o "$'o &$s+l'* 'a)ié" s+%$&io& al %&$io ($ /$"'a o /alo& ($ &$ali9ai*". No'a: S$ a&0a a&0a O'&os 0as'os %o&-+$ %o&-+$ "o $6is'$ asoiai*" asoiai*" al0+"a al0+"a o" los i"0&$sos i"0&$sos %o& /$"'as. >G> Ba"os o C'as. %o& o&a& O'&os i"0&$sos
666 666
V$"'a ($ "+$/os "ai)i$"'os -+$ so" a%'os %a&a $l ($sa&&ollo. E4$)%lo: /a-+illas l$2$&as. No'a: Las +$"'as ($ o'&os 0as'os $ i"0&$sos, &i"(a" i"3o&)ai*" i"'$&$sa"'$ so&$ los $3$'os los &$s+l'a(os, $s%$ial)$"'$ lo -+$ %o(&!a ($"o)i"a&s$ 3a'o&$s $6'$&"os al 0i&o "o&)al ($l "$0oio o la $3ii$"ia $" la a()i"is'&ai*" 1 +s'o(ia ($ los i"/$"'a&ios.
Ka"a($&!a L$2$&a >> A'i/o 3i4o $" ($sa&&ollo
666
Ba"os
666
Pa&a &$0is'&a& o)%&a ($ /a-+illa %a&a %&o(+i*" l$2$&a 3+'+&a >> A'i/o 3i4o $" %&o(+i*"
666
Ba"os
666
Pa&a &$0is'&a& o)%&a ($ /a-+illas %a&a %&o(+i*" l$2$&a. >> A'i/o 3i4o $" %&o(+i*"
666
A'i/o 3i4o $" ($sa&&ollo
666
Pa&a &$0is'&a& &$lasi3iai*" a %&o(+i*" /a-+illas $" ($sa&&ollo a%'as %a&a %&o(+i*". >> A'i/o 3i4o $" ($sa&&ollo
666
Cos'os ($ 3i"a (i3$&i(os
666
Pa&a &$0is'&a& /alo& si)*lio ($ "+$/os "ai)i$"'os ($l )$s >G> Cos'o ($ 3i"a (i3$&i(os
666
Ba"os, C's. Po& %a0a&, I"/$"'a&ios
666
Pa&a &$0is'&a& a+)+la(o ($ os'os a (is'&i+i& $"'&$ "+$/os "ai)i$"'os 1 a"i)al$s $" ($sa&&ollo. >H> A'i/o 3i4o $" ($sa&&ollo Cos'os ($ 3i"a (i3$&i(os
666 666
Dis'&i+1$"(o os'os ($ 3i"a $"'&$ "+$/os "ai)i$"'os 1 a"i)al$s $" ($sa&&ollo. S$ s+%o"$ -+$ 'o(o $s a'i/o 3i4o $" ($sa&&ollo Pa&a &$0is'&a& 0as'os "o i)%+'al$s a la %&o(+i*" >> Kas'os ($ )a"'$"i)i$"'o ($ la 3i"a
666
Ba"os, C's. Po& %a0a& I"/$"'a&ios ?i"s+)os@
666
Pa&a &$0is'&a& %a&'i(as "o asoial$s a a"i)al$s $" ($sa&&ollo "i 'a)%oo al )a"'$"i)i$"'o ($ los a"i)al$s $" %&o(+i*", o&&$s%o"($ al )a"'$"i)i$"'o ($ %as'os ?3$&'ili9a"'$s@, $&as, a)i"os $s'alos, ($%&$iai*" ($ $-+i%o o&($8o, s+$l(os ($ a()i"is'&ai*". >Q> Cos'o ($ /$"'as o ?Kas'o ($ %&o(+i*", o" s++$"'as %o& &+&os@
666
D$%&$iai*" s$)o/i$"'$s $" %&o(+i*"
666
D$%& D$ %&$ $ia iai i*" *" a+ a+)+ )+la la(a (a ?S$ ?S$)o )o/i /i$" $"'$ '$ss $" %&o( %&o(+ +i i*" *"@@
666 666
Ba"os, C's. Po& %a0a&, I"/$"'a&io i"s+)os
666
Pa&a &$0is'&a& ($%&$iai*" ($ a"i)al$s $" %&o(+i*" 1 ($l )a"'$"i)i$"'o ?ali)$"'ai*", $'.@ ($ los )is)os. S$ +'ili9a" +a"(o s*lo %&o(+$ l$2$ 1 "o %&o&$a" o &$"+$/a" 2a'o. >> O'&os 0as'os
666
A'i/o 3i4o $" ($sa&&ollo ?si" ($%&$iai*"@
666
Pa&a &$0is'&a& a4a %o& &oo, )+$&'$ o %é&(i(a. >> O'&os 0as'os
666
D$%& D$ %&$ $ia iai i*" *" a+ a+)+ )+la la(a (a A A'i 'i/o /o $" $" %&o( %&o(+ +i i*" *"
666 666
A'i/o 3i4o $" %&o(+i*"
666
Pa&a &$0is'&a& a4a %o& &oo, )+$&'$, %é&(i(a ($ a"i)al$s $" %&o(+i*"
>> Ba"os o C's. %o& o&a&
666
V$"'as ($ l$2$
666
Pa&a &$0is'&a& /$"'a ($ l$2$ %&o/$"i$"'$ ($l a'i/o 3i4o $" %&o(+i*" >> Ba"os o C's. %o& o&a&
666
D$%& D$ %&$ $ia iai i*" *" A A+) +).. A A'i 'i/o /o 3i4o 3i4o $" $" %&o %&o(+ (+ i* i*""
666 666
A'i/o 3i4o $" %&o(+i*" ?+ o'&os i"/$"'a&ios@
666
O'&os i"0&$sos
666
>> Ba"os o C's. Po& o&a&
666
O'&os i"0&$sos
666
Pa&a &$0is'&a& /$"'a ($ "+$/os "ai)i$"'os "o a%'os %a&a %&o(+i*" l$2$&a. E4$)%lo: '$&"$&os )a2os.
Procr%aci-n Acti&o 0i$o " Procr%a'or%+ %n '%+arro((o >> A'i/o 3i4o %&o&$a(o&$s $" ($sa&&ollo
666
A'i/o 3i4o %&o&$a(o&$s $" %&o(+i*"
666
Ba"os
666
Pa&a &$0is'&a& o)%&a ($ %a(&o'$s %a&a ($sa&&ollo o %&o(+i*" >> Kas'os ($ 3i"a (i3$&i(os
666
D$%&$iai*" a+)+la(a %a(&o'$s Pa&a &$0is'&a& ($%&$iai*" a+)+la(a ($ %a(&o'$s $" %&o(+i*"
666
>> Pa(&o'$s $" %&o(+i*"
666
Pa(&o'$s $" ($sa&&ollo
666
Pa&a &$0is'&a& '&asla(o a +$"'as ($ %&o(+i*" los %a(&o'$s -+$ $"'&a" $" $s'a $'a%a. >> Cos'os ($ 3i"a (i3$&i(os
666
Ba"os, C's. Po& %a0a&, I"/. I"s+)os
666
Pa&a &$0is'&a& a+)+la(o ($ os'o a (is'&i+i& a 3i" ($ )$s $"'&$ %a(&o'$s $" ($sa&&ollo 1 i3&as $" ($sa&&ollo 1 )a"'$"i)i$"'o ($ %a(&o'$s $" %&o(+i*". >G> I"/$"'a&io ? ?o&&i$"'$@ ($ ($ &!as $" $" ($sa&&ollo
666
A'i/o 3i4o $" ($sa&&ollo
666
Cos'os ($ 3i"a (i3$&i(os ?E6$%'o ($%&$iai*"@
666
Dis'&i+1$"(o os'os (i3$&i(os $"'&$ %a(&o'$s $" ($sa&&ollo 1 $l i"/$"'a&io ($ &!as. >H> A'i/o 3i4o %&o&$a(o&$s $" ($sa&&ollo
666
I"/$"'a&io o&&i$"'$
666
Cos'os ($ 3i"a (i3$&i(os
666
Pa&a &$0is'&a& "+$/os "ai)i$"'os al /alo& si)*lio 'a"'o $" a"i)al$s $" ($sa&&ollo o)o "ai)i$"'os -+$ s$ ($4a" %a&a %&o/$$(o&$s. >> O'&os 0as'os
666
D$%&$iai*" a+)+la(a
666
I"/$"'a&io o&&i$"'$ s$)o/i$"'$s
666
A'i/o 3i4o $" ($sa&&ollo
666
A'i/o 3i4o $" %&o(+i*"
666
Pa&a &$0is'&a& %é&(i(as %o& &oo, 2+&'o, $6'&a/!o, )+$&'$. >Q> Ba"os o C's. Po& o&a&
666
Cos'o ($ /$"'as
666
V$"'as ($ 0a"a(o
666
I"/$"'a&io o&&i$"'$
666
Pa&a &$0is'&a& /$"'as, s$07" os'o a+)+la(o a la 3$2a ?a7" "o /al+a(os a %&$io ($ /$"'a@. >> I"/$"'a&io o&&i$"'$, s$)o/i$"'$s
666
O'&os i"0&$sos
666
Pa&a &$0is'&a& /al+ai*" ($l i"/$"'a&io a la 3$2a ($ i$&&$ al %&$io ($ /$"'a >> Kas'os ($ )a"'$"i)i$"'o ($ 3i"a
666
Ba"os, C's. %o& %a0a&, $'.
666
P&$%a&ai*" ($l T$&&$"o >> C+$"'a ($ O&($" ?Lo'$ @
666
Ba"os
666
Ca&0as Soial$s
666
Pa&a &$0is'&a& la )a"o ($ o&a >> C+$"'a al-+il$& C+$"'a %o& Pa0a&, Ba"os Pa&a &$0is'&a& %a0o ($ al-+il$& ($ )a-+i"a&ia
666 666
Co)%&a ($ i4o >> C+l'i/os $" D$sa&&ollo
666
C+$"'a %o& Pa0a&, Ba"os
666
Pa&a &$0is'&a& o)%&a ($ 2i4os %a&a la si$)&a
P&o$so C+&a& i4os >> C+&a ($ i4os
666
Ba"os
666
Ca&0as Soial$s
666
Pa&a &$0is'&a& )a"o ($ o&a >> I"/. I"/. o($ o($0as 0as,, s+)i s+)i"is "is'&o '&os, s, 3$&'il 3$&'ili9a i9a"'$ "'$ss 1 ao ao"o "oss
666
C+$"'a %o& Pa0a&, Ba"os
666
Pa&a &$0is'&a& o)%&a ($ 2$&ii(as, 3$&'ili9a"'$s >> C+l'i/o $" D$sa&&ollo
666
I"/$"'a&io F$&'ili9a"'$s 1 ao"os
666
Pa&a &$0is'&a& o"s+)o ($ 2$&ii(as, 3$&'ili9a"'$s S$)&a(o >> C+$"'a ($ O&($"
666
Ba"os
666
Ca&0as Soial$s
666
Pa&a &$0is'&a& a"$lai*" ($ sala&ios ($l %$&so"al ($ si$)&a
R$s+)$" ($ asi$"'os >> C+$"'a o&($"
666
C+$"'a al-+il$&
666
C+&a(o ($ 2i4o
666
C+l'i/o $" ($sa&&ollo
666
Ba"o
666
C+$"'as. %o& %a0a&
666
I"/$"'a&io 2$&ii(as
666
Ca&0as soial$s
666
>> C+l'i/o $" ($sa&&ollo
666
C+$"'a ($ o&($"
666
C+$"'a al-+il$&
666
C+&a(o ($ 2i4o
666
V$"'a ($ C+l'i/o >> Cos'o ($ /$"'a
666
C+l'i/o $" ($sa&&ollo
666
>> Ca4a
666 V$"'a
666
VERIFICACI
! P&$0+"'as ($ &$%aso .> ;C+5l $s $l o4$'i/o ($ los &$0is'&os o"'al$s %a&a la $)%&$sa a0&o%$+a&ia= a0&o%$+a&ia= .> I"(i-+$ las a&a'$&!s'ias ($ los &$0is'&os o"'al$s %a&a +"a $)%&$sa a0&o%$+a&ia .> ;C+5l$s so" los 3a'o&$s 3 a'o&$s -+$ s$ o"si($&a" %a&a $lao&a& los &$0is'&os o"'al$s= .> ;C+5l $s la lasi3iai*" ($ los &$0is'&os o"'al$s %a&a +"a $)%&$sa a0&o%$+a&ia=
!3 Co"s+l'a& 'o(os los 'é&)i"os la/$s -+$ $"+$"'&$ $" la +"i(a(, l+$0o ($ &$ali9a& +"a l$'+&a.
!5 Elao&$ +" %la" ($ +$"'as o(i3ia(o %a&a la ai$"(a La Es'a"ia S.A, o"si($&a"(o o"si($&a"(o la $s'&+'+&a ($ los $s'a(os 3i"a"i$&os %la"'$a(os $" $l )*(+lo.
!7 Bi#(io)ra0*a > RESE, Ca&los, Ma"+al ($ Co"'aili(a( A0&o%$+a&ia, A0&o%$+a&ia, +a&'a $(ii*". S$l$i*" Co"'al$. > .)o"o0&a3!as.o)'&a .)o"o0&a3!as.o)'&aa4osGo"a0&o a4osGo"a0&o
UNIDAD III PLAN DE CUENTAS: SIGNIFICADO Y FUNCIONAMIENTO ACTIVO ACTIVOS CORRIENTES DISPONIBLE Ca4a Fo"(os 3i4os Ba"os EXIKIBLE C+$"'as %o& o&a& Cli$"'$s C 6 C Soios INVENTARIOS E6is'$"ias Ka"a($&!a ai$"(a /a+"a ai$"(a la"a& ai$"(a 1$0+a&i9a ai$"(a %o&i"a Caa8a I"/$&"a(a Silos 1 3o&&a4$s I"s$)i"ai*" a&'i3iial A0&i+l'+&a Ma!9 T&i0o A/$"a Ba"a"o Al3al3a A()i"is'&ai*" Ca&"i$&!a S$)&a(os Ka"a($&!a A0&i+l'+&a Ma!9 T&i0o A/$"a Ba"a"o Ma'$&ial$s Ka"a($&!a A0&i+l'+&a A()i"is'&ai*" Co"si0"aio"$s $"/ia(as
ai$"(a $" '&5"si'o Ka"a($&!a ai$"(a /a+"a ai$"(a la"a& ai$"(a 1$0+a&i9a ai$"(a %o&i"a I"/$&"a(a OTROS ACTIVOS O TRANSITORIOS TRANSITORIOS A&&i$"(os %&$%a0a(os S$0+&os %&$%a0a(os T&aa4os $" $4$+i*" Ka"a($&!a A0&i+l'+&a A()i"is'&ai*" Fa&iai*" 1 $lao&ai*" O'&os '&a"si'o&ios Fi2as ($ a&"$ V$"'as al o"'a(o ACTIVOS FIJOS Ca)%os ?>@ D$%&$iai*" a+)+la(a Casas 1 0al%o"$s Ka"a($&!a A0&i+l'+&a A()i"is'&ai*" ?>@ D$%&$iai*" a+)+la(a Ala)&a(os, '&a"-+$&as 1 0+a&(a0a"a(os 0+a&(a0a"a(os ?>@ D$%&$iai*" a+)+la(a Moli"os, 'a"-+$s 1 %o9os ?>@ D$%&$iai*" a+)+la(a I"s'alaio"$s: I"s'alaio"$s: Ba8os, o&&al$s 1 ala"9as ?>@ D$%&$iai*" a+)+la(a I)%l$)$"'os a0&!olas 1 o'&os ?>@ D$%&$iai*" a+)+la(a Ma-+i"a&ias, 2$&&a)i$"'as 1 $-+i%os $s%$ial$s ?>@ D$%&$iai*" a+)+la(a Ca&&os, a)io"$s, a+'o)*/il$s 1 '&a'o&$s ?>@ D$%&$iai*" a+)+la(a M+$l$s, $"s$&$s 1 7'il$s ?>@ D$%&$iai*" a+)+la(a Pla"'aio"$s Ka"a($&!a A()i"is'&ai*" ?>@ D$%&$iai*" a+)+la(a ?>@ A)o&'i9aio"$s &$%&o(+'o&$s
PASIVOS PASIVOS A CORTO PLAO A&$$(o&$s /a&ios P&o/$$(o&$s P&és'a)os a"a&ios Oli0aio"$s soial$s S+$l(os %o& %a0a& B$"$3iios soial$s %o& %a0a& I"($)"i9aio"$s I"($)"i9aio"$s %o& %a0a& Oli0aio"$s 3isal$s I)%+$s'o a la &$"'a %o& %a0a& IESS %o& %a0a& PASIVOS A LARKO PLAO A&$$(o&$s /a&ios i%o'$as %o& %a0a& PATRIMONIO Ca%i'al Ca%i'al soial R$s$&/as R$s$&/a l$0al R$s$&/a $s'a'+'a&ia S+%$&5/i's R$/al+ai*" ($ i$"$s Di/i($"(os %o& aio"$s R$s+l'a(os E4$&iios a"'$&io&$s P&$s$"'$ $4$&iio INKRESOS V$"'as Ka"a($&!a ai$"(a /a+"a ai$"(a la"a& ai$"(a 1$0+a&i9a ai$"(a %o&i"a Caa8a I"/$&"a(a Silos 1 3o&&a4$s I"s$)i"ai*" a&'i3iial A0&i+l'+&a Ma!9 T&i0o A/$"a Ba"a"o
A()i"is'&ai*" Usi"a $lé'&ia Ca&"i$&!a Pa"a($&!a P&o&$ai*", C+l'i/o, %&o(+i*" 1 /alo&i9ai*" Ka"a($&!a ai$"(a /a+"a ai$"(a la"a& ai$"(a 1$0+a&i9a ai$"(a %o&i"a Caa8a I"/$&"a(a Silos 1 3o&&a4$s A0&i+l'+&a Ma!9 T&i0o A/$"a Ba"a"o O'&os i"0&$sos I"'$&$s$s 0a"a(os O'&os A&&$"(a)i$"'os o&a(os A0&i+l'+&a Ma!9 T&i0o A/$"a Ba"a"o Pas'o&$os o&a(os Ka"a($&!a EKRESOS Cos'o ($ /$"'as Ka"a($&!a ai$"(a /a+"a ai$"(a la"a& ai$"(a 1$0+a&i9a ai$"(a %o&i"a Caa8a I"/$&"a(a Silos 1 3o&&a4$s A0&i+l'+&a Ma!9 T&i0o A/$"a Ba"a"o A()i"is'&ai*" Usi"a $lé'&ia Ca&"i$&!a Pa"a($&!a
Kas'os ($ $6%lo'ai*" A()i"is'&ai*" 1 /$"'as A()i"is'&ai*" $"'&al S+$l(os o&as $6'&as B$"$3iios soial$s Mo/ili9ai*" 1 '&a"s%o&'$ 'il$s ($ o3ii"a A()i"is'&ai*" loal S+$l(os o&as $6'&as B$"$3iios soial$s Mo/ili9ai*" 1 '&a"s%o&'$ 'il$s ($ o3ii"a Kas'os ($ /$"'as S+$l(os Co)isio"$s P&o%a0a"(a 'il$s ($ o3ii"a Kas'os 3i"a"i$&os I"'$&$s$s 1 o)isio"$s O'&os 0as'os S+$l(os 1 4o&"al$s Ka"a($&!a A0&i+l'+&a Ma"+'$", o)%$"s. 1 a&0as so. al %$&so"al Ka"a($&!a A0&i+l'+&a Kas'os $" /$2!+los 1 '&a'o&$s I)%+$s'os, o"'&i+io"$s A&&$"(a)i$"'os 1 al-+il$&$s %a0a(os Co"s$&/aio"$s Co"s$&/aio"$s /a&ias Ka"a($&!a A0&i+l'+&a A()i"is'&ai*" R$)$(ios 1 a8os Ka"a($&!a A0&i+l'+&a A()i"is'&ai*" Pas'o&$o 1 )a"+'$"io"$s )a"+'$"io"$s Ka"a($&!a A0&i+l'+&a A()i"is'&ai*" Mo&'a"(a( 1 $%i($)ias Ka"a($&!a ai$"(a /a+"a ai$"(a la"a& ai$"(a 1$0+a&i9a ai$"(a %o&i"a Caa8a
I"/$&"a(a A)o&'i9ai*" &$%&o(+'o&$s Ma2os $)&as D$%&$iaio"$s D$%&$iaio"$s a'i/os 3i4os Ka"a($&!a A0&i+l'+&a A()i"is'&ai*" Ma'$&ial$s /a&ios Ka"a($&!a A0&i+l'+&a A()i"is'&ai*" Co)+s'il$s 1 l+&ia"'$s Ka"a($&!a A0&i+l'+&a A()i"is'&ai*" Pa&'ii%ai*" 0as'os a()i"is'&ai*" Ka"a($&!a A0&i+l'+&a O'&os 0as'os Mo&'a"(a( &$%&o(+'o&$s $" s$&/iio a'i/o O'&os $0&$sos I"'$&$s$s a '$&$&os Pé&(i(as $" i"/$&sio"$s
SIKNIFICADO Y FUNCIONAMIENTO DE CUENTAS PRINCIPALES EXISTENCIAS.> Aa&a 'o(as las $6is'$"ias -+$ $" la o"'aili(a( o)$&ial %o(&!a)os &$+"i& a4o la l5sia +$"'a M$&a($&!as, $s ($i& los a"i)al$s, %&o(+'os o $6%lo'aio"$s -+$, $" s+s (i3$&$"'$s $s'a(os, 2a" ($ /$"($&s$ (i&$'a o i"(i&$'a)$"'$ 3o&)a"(o los &+&os -+$ 2a" ($ %&o(+i& la 0a"a"ia &+'a -+$(a" $6l+i(as a-+$llas $6is'$"ias -+$ ($$" s$& o"si($&a(as o)o A'i/o Fi4o. E6is'$"ias Ka"a($&!a.> Co"'&ola las $6is'$"ias ($ las (i3$&$"'$s s$io"$s ($ $6%lo'ai*" $" -+$ s$ (i/i($ $l 0&+%o ($ $6%lo'ai*" 0a"a($&a. ai$"(a Va+"a: Se debita: %o&
$l os'o ($ la 2ai$"(a o)%&a(a o '&a"s3$&i(a ($ o'&o $s'al$i)i$"'o %o& la
/alo&ai*" ($ la 2ai$"(a %o& la )a1o& $(a( 1 o" la %&o&$ai*".
Se acredita acredita:: %o&
$l os'o ($ las /$"'as, '&a"s3$&$"ias o %asa(a a o"s+)o i"'$&"o %o&
)o&'a"(a( )a&a(a 1 la ($s/alo&i9ai*" -+$ s+3&$ %o& /$4$9 S$ %+$($ s+(i/i(i& %o& s+ ali(a( 1 &a9a: E6is'$"ia 2ai$"(a /a+"a ($ &a9a E6is'$"ia 2ai$"(a /a+"a ($ %la"'$l E6is'$"ia 2ai$"(a /a+"a 0$"$&al E6is'$"ia s+%&o(+'osW W Cos'o $s'5"(a& ($ los +$&os /a+"os %&o$($"'$s ($ a"i)al$s sa&i3ia(os %a&a $l o"s+)o o %o& )o&'a"(a(. Ca$ i"(ia& -+$ $l 3+"io"a)i$"'o ($ las o'&as +$"'as ($ $6is'$"ias ?la"a&, 1$0+a&i9a, %o&i"a@ $s si)ila& al i"(ia(o i"(ia(o a"'$&io&)$"'$. a"'$&io&)$"'$. ai$"(a Caa8a E6is'$"ias ($ los a"i)al$s %$&'$"$i$"'$s a la aa8a 0$"$&al)$"'$ so" a"i)al$s ($ &a9a, /a+"os, la"a&$s, 1$0+a&i9os 1 %o&i"os.
Silos 1 Fo&&a4$s.> E6is'$"ias ($ %&o(+'os $"sila(os, $)%a&/a(os ?)o"'o"$s@ o $"3a&(a(os ?+l'o@ 1 los 3o&&a4$s ?%as'o s$o %a&a 0a"a(o@ -+$ a+" "o 2a1a" si(o '&a"s3$&i(os a la +$"'a Pas'o&$os 1 Ma"+'$"io"$s. Se debita: %o&
$l os'o ($ los %&o(+'os $"sila(os o $"3a&(a(os 1 o" los 0as'os -+$ $s'os
'&aa4os oasio"a", ($i$"(o $s'al$$&s$ $s'al$$&s$ +" %&$io 'o'al %a&a a(a silo, %a&/a 1 'i%o ($ 3a&(o. Se acredita: %o&
$l os'o ($l o"'$"i(o ($ silos 1 %a&/as $" $l )o)$"'o ($ o)$"9a& a
+'ili9a&los 1 %o& $l os'o ($ los 3a&(os +'ili9a(os %a&a 3o&&a4$s o" a&0o a Pas'o&$o 1 Ma"+'$"io"$s.
E6is'$"ias A0&i+l'+&a.> Co"' Co "'&o &ola la 'o(a 'o(ass las las $6is $6is'$ '$" "ia iass ($ las las s$ s$io io"$ "$ss ($ $6%l $6%lo' o'a ai* i*"" ($l ($l 0&+% 0&+%oo %&i" %&i"i i%a %all A0&i+l'+&a.
E6is'$"ias ($ Ma!9: S$ ($i'a: %o& $l /alo& ($l 0&a"o os$2a(o, a +" %&$io ($ os'o "o&)al %a&a la 9o"a, o" &é(i'o a la +$"'a P&o&$ai*", P&o&$ai*", +l'i/o, %&o(+i*" 1 /alo&i9ai*". S$ a&$(i'a: %o& $l os'o +a"(o sal$ %o& +al-+i$& o"$%'o: /$"'as, o"s+)o, si$)&a, $'. Ca$ i"(ia& -+$ $l 3+"io"a)i$"'o ($ las o'&as +$"'as ($ $6is'$"ias ?'&i0o, a/$"a, a"a"o@ $s si)ila& al i"(ia(o a"'$&io&)$"'$. E6is'$"ias A()i"is'&ai*".> R$%&$s$"'a" al0+"as +$"'as ($ $6is'$"ias: Ca&"i$&!a: S$ ($i'a: %o& $l %&$io ($ /$"'a ($ la a&"$ 3a$"a(a 1 o&$a(a %a&a o"s+)o 1 /$"'a. S$ a&$(i'a: %o& i0+al %&$io ($ la a&"$ ($s%a2a(a ($s%a2a(a %a&a /$"'a 1 o"s+)o i"'$&"o.
SEMBRADOS.> I"/$&sio"$s $" s$)&a(os a"+al$s 2as'a $l )o)$"'o ($ os$2a(o, s$a" $s'os %o& +$"'a ($ A0&i+l'+&a o Ka"a($&!a, 1 $4$+'a(os %o& A()i"is'&ai*" o %o& +$"'a ($ o"'&a'is'as. S$ ($i'a: %o& $l /alo& ($ las i"/$&sio"$s &$ali9a(as: %&$%a&ai*" ($ la 'i$&&a, si$)&a, s$)illas, li)%i$9a o o"s$&/ai*" 2as'a $l )o)$"'o ($ la os$2a 1 o" los 0as'os ($ os$2a. S$ a&$(i'a: %o& $l i)%o&'$ 'o'al ($ las i"/$&sio"$s, o" (éi'o a la +$"'a P&o&$ai*", P&o&$ai*", +l'i/o, %&o(+i*" 1 /alo&i9ai*". /alo&i9ai*". S$)&a(os Ka"a($&!a: Los -+$ s$&5" ($s'i"a(os (i&$'a)$"'$ a la 0a"a($&!a, s$a o)o a)%os ($ %as'o&$o o %a&a $"sila4$ ($ las %la"'as o'$"i(as. S$)&a(os %a&a I"/$&"a(a D$s'i"a(os a %as'o&$o ($ i"/$&"a(a, ($ a&5'$& a"+al. S$)&a(os %a&a E"sila4$ D$s'i"a(os a o&'a&s$ %a&a los 3i"$s ($l $"sila4$.
S$)&a(os A0&i+l'+&a: E4$+ E4$+'a( 'a(os os %o& +$"'a +$"'a ($ A0&i+l' A0&i+l'+&a +&a.. S$07" S$07" la las$ las$ ($ %&o(+ %&o(+'o, 'o, s$ %+$ %+$($ ($ o" o"'&o '&ola& la& s$%a&a(a)$"'$ s$%a&a(a)$"'$ ?)a!9, '&i0o, a/$"a, a"a"o@.
PLANT PLANTACI ACIONE ONES.> S.> Co&&$s Co&&$s%o" %o"($ ($ a 'o(as 'o(as las %la"'a %la"'aio io"$ "$ss ($ +"a /i(a /i(a )a1o& )a1o& ($ +" a8o $3$'+a(as o)o i"/$&si*" ($ a%i'al o" $l 3i" ($ %&o(+i& s$ a)o&'i9a ($ o"3o&)i(a( a s+ (+&ai*" 7'il. S$ ($i'a: %o& $l os'o 'o'al ($ las %la"'aio"$s 2as'a $l )o)$"'o ($ o)$"9a& a %&o(+i&. S$ a&$(i'a: %o& $l /alo& ($ s+ os'o $" $l )o)$"'o ($ s+ /$"'a, +'ili9ai*" o ($s'&+i*" %o& $"3$&)$(a($s + o'&os a0$"'$s "a'+&al$s. Pla"'aio"$s Ka"a($&!a: Aa&a %la"'aio"$s +1a /i(a 7'il $s ($ /a&ios a8os ?al3al3a&$s@, -+$ /a&!a" o" las 9o"as 1 o" $l +i(a(o -+$ s$ l$s %&$s'a. Pla"'aio"$s A()i"is'&ai*": Co&&$s%o"($ a las %la"'aio"$s ($ %a&-+$s 1 a(o&"os ($ la $)%&$sa 1 s$ o"'&ola&5 $" +"a +$"'a Pa&-+$s 1 Mo"'$s. CONSIKNACIONES ENVIADAS.> Co&&$s%o"($ a los %&o(+'os $"/ia(os $" o"si0"ai*" a '$&$&os. S$ ($i'a: o" $l os'o ($ $6is'$"ias ($l %&o(+'o &$)i'i(o. Ta)ié" Ta)ié" %o& los 0as'os o&i0i"a(os %o& la o"si0"ai*". o"si0"ai*". S$ a&$(i'a: o" $l os'o 'o'al )5s los 0as'os $" aso ($ /$"'a, o" (éi'o a la +$"'a Cos'o ($ V$"'as &$s%$'i/a, )i$"'&as -+$, %o& o'&a /!a, s$ a&$(i'a la /$"'a $" 3i&)$. PROCREACIÓN, CULTIVO, PRODUCCIÓN Y VALORIACIÓN R$%& R$%&$s $s$" $"'a 'a las las 0a"a 0a"a" "ia iass o'$ o'$"i "i(a (ass %o& %o& la %&o %&o&$ &$a ai* i*"" ($ las las 2ai 2ai$" $"(a (ass 1 a/$s a/$s,, 1 las las /alo&i9aio"$s ($ las )is)as %o& a+)$"'o ($ $(a(, %o& $l os'o $s'5"(a& ($ los %&o(+'os "a'+&a "a'+&al$s l$s o %la"'a %la"'ass %&o(+ %&o(+i(a i(ass 1 s+s /alo& /alo&i9a i9aio io"$ "$s. s. M$"s+a M$"s+al)$ l)$"'$ "'$ ($ ($$$ $3$'+ $3$'+a&s a&s$$ la '&a"s3$&$"ia ($ 2ai$"(as, a/$s, %&o(+'os o %la"'as $" o"(iio"$s ($ &$0is'&a& $" la +$"'a E6is'$"ias
P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*" Ka"a($&!a: S$ s+(i/i($ $": P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*" ai$"(a Va+"a: S$ a&$(i'a: o" $l /alo& ($ los /a+"os, +"a /$9 )a&a(os, 1 o" las /alo&i9aio"$s -+$ $6%$&i)$"'$" %o& la $(a(, al %asa& ($ a'$0o&!a. Po& $4): ($ '$&"$&o a 'o&o, "o/illo o /a-+illa. I0+al)$"'$ s$ a&$(i'a %o& los s+%&o(+'os /a+"os. /a+"os. P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*" ai$"(a La"a&: S$ a&$(i'a: o" $l /alo& ($ los la"a&$s, +"a /$9 s$8ala(os, 1 o" las /alo&i9aio"$s -+$ $6%$&i)$"'a" %o& los %as$s a a'$0o&!a s+%$&io& 1 o" $l /alo& ($ los s+%&o(+'os, o)o +$&os 1 la"as. P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*" ai$"(a Y$0+a&i9a: S$ a&$(i'a: o" $l /alo& ($ los 1$0+a&i9os, +"a /$9 )a&a(os, 1 o" las /alo&i9aio"$s -+$ $6%$&i)$"'a" %o& los %as$s a o'&as a'$0o&!as ($i(o a la $(a( 1 o" la -+$ s$ o'i$"$ (o)a"(o, a)a"sa"(o 1 $"s$85"(olos %a&a silla, 'i&o o %olo 'a)ié" o" $l os'o $s'5"(a& ($ los s+%&o(+'os. P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*" ai$"(a Po&i"a: S$ a&$(i'a: o" $l /alo& ($ los %o&i"os, +"a /$9 s$8ala(os, 1 o" la )a1o& /alo&i9ai*" -+$ $6%$&i)$"'a" %o& los %as$s a o'&as a'$0o&!as, %o& la $(a(. P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*" ai$"(a ($ Caa8a: S$ a&$(i'a: o" $l /alo& ($ la 2ai$"(a ($ &a9a, s$8ala(a o )a&a(a ($$ '$"$&s$ $" +$"'a la $6%liai*" (a(a al '&a'a& la +$"'a E6is'$"ia ai$"(a Caa8a, Caa8a, /al$ ($i&, -+$ s$ a&$(i'a&5 la %&o&$ai*" 1 )a1o& /alo&i9ai*" ($ la 2ai$"(a ($ &a9a a $s'a +$"'a. P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*" I"/$&"a(a: S$ a&$(i'a: o" la /alo&i9ai*" ($ la 2ai$"(a i"/$&"a(a 1 o" la %&o(+i*" ($ +l'i/os ?al3al3a@ %&o$($"'$ ($ a)%os ($ i"/$&"a(a a -+$ s$ &$3&!a al $6%lia& la +$"'a E6is'$"ias ($ Al3al3a P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*" A0&i+l'+&a: E" a0&i+l'+&a $s'a +$"'a as+)$ las 3+"io"$s ($ i"'$&)$(ia&ia %a&a $s'al$$& $l os'o &$al ($ los %&o(+'os a0&!olas os$2a(os.
S$ ($i'a: o" $l os'o 'o'al ($ la &$s%$'i/a s++$"'a s++$"'a ($ la +$"'a S$)&a(os. S$)&a(os. S$ a&$(i'a: o" $l os'o $s'5"(a& ($ los %&o(+'os os$2a(os o" a&0o a las o&&$s%o"(i$"'$s o&&$s%o"(i$"'$s s++$"'as ($ E6is'$"ias. E6is'$"ias. S$ 2a$ la sal/$(a( -+$, $" aso ($ &$"(i)i$"'os s+%$&io&$s al "o&)al, s$ a&$(i'a&5 o" $l 'o'al -+$ l$ 3+$&a ($i'a(o -+$(a"(o %o& o"si0+i$"'$ o)%l$'a)$"'$ sal(a(a $s'a s++$"'a 1 a&0a(a o" $s'$ a4o os'o o'$"i(o la ($i(a s++$"'a ($ la +$"'a E6is'$"ias. E6is'$"ias. Cos'o ($ V$"'as: V$"'as: Aa&a los os'os ($ las 2ai$"(as, 2ai$"(as, a/$s, $&$al$s 1 o'&os %&o(+'os /$"(i(os. E" la )a1o&!a ($ los asos s$ 'o)a $l os'o $s'5"(a&, -+$ $s $l -+$ ($i$&a '$"$& $l %&o(+'o +a"(o los '&aa4os so" $3$'+a(os $" o"(iio"$s "o&)al$s. El o&& o&&$s $s%o %o"( "(i$ i$"' "'$$ &é( &é(i' i'oo s$ 2a$ 2a$ a la &$s% &$s%$ $'i 'i/a /a s+( s+(i/ i/is isi* i*"" ($ la +$" +$"'a 'a %&i" %&i"i i%a %all E6is'$"ias. La +$"'a %&i"i%al Cos'o ($ V$"'as s$ %o(&5 s+(i/i(i& $" 'a"'as s++$"'as %&i"i%al$s 1 +$"'as +$"'as ($ a"5lisis o)o o)o %&$/is'as $" $l Pla" Co"'al$. Co"'al$. D$%&$iaio"$s A'i/o Fi4o: S$ ($i'a: o" los /alo&$s ($ ($%&$iai*" -+$ s$ $3$'7$" so&$ los &+&os ($l a'i/o 3i4o. Los %o&$"'a4$s a()i'i(os a()i'i(os %a&a las ($%&$iaio"$s ($%&$iaio"$s ($ a'i/os a'i/os 3i4os so":
D%ta((%
@
Vi'a ti(
Casas 1 Kal%o"$s
,
a8os
Ala)&a(os, 'a"-+$&as 1 0+a&(a0a"a(os
,
a8os
Moli"os, 'a"-+$s 1 %o9os
,
a8os
I"s'alaio"$s
,
a8os
Ma-+i"a&ia, 2$&&a)i$"'as
,
a8os
Ca&&os, a)io"$s, '&a'o&$s
,
G a8os
Kas'os A()i"is'&ai*": Co)%&$"($ los 0as'os %&o%ios ($ s+s 3+"io"$s, ($ las a()i"is'&aio"$s loal$s, &$3i&ié"(os$ a las -+$ $6is'a" ($"'&o ($ los $s'al$i)i$"'os, 1 $"'&al, +a"(o la a()i"is'&ai*" $s'é &a(ia 3+$&a ($l $s'al$i)i$"'o, $" +1o aso las loal$s ($%$"($" ($ $s'a 7l'i)a.
EL KRUPO PRINCIPAL DE EXPLOTACIÓN KANADERÍA S+(i/isi*" K$"$&al La 0a"a($&!a s$ 2a s+(i/i(i(o %a&a 3i"$s ($ $s'+(io, $" o2o s$io"$s: ai$"(a /a+"a ai$"(a la"a& ai$"(a 1$0+a&i9a ai$"(a %o&i"a Caa8a I"/$&"a(a Silos 1 3o&&a4$s E6%lo'ai*". Las si$'$ %&i)$&as so" %&o(+'o&as la 7l'i)a, a()i"is'&a'i/a o ($ a&5'$& 0$"$&al, s+ 'o'al s$ &$(is'&i+1$ )$"s+al)$"'$ $"'&$ las %&i)$&as. Es'as Es'as s+(i/ s+(i/isi isio"$ o"$ss so" s+s$%' s+s$%'il il$s $s ($ a)i a)ios, os, o"3o&) o"3o&)$$ o" las
)o(ali )o(ali(a( (a($s $s ($
$6%lo'ai*" a -+$ +" $s'al$i)i$"'o %+$(a ($(ia&s$. S+(i/isio"$s %o& %+&$9a o ali(a( 1 %o& &a9as D$ a+$&(o a $s'a a'$0o&!a, la 2ai$"(a /a+"a s$ %+$($ s+(i/i(i& $": ai$"(a /a+"a ($ &a9a ai$"(a /a+"a ($ %la"'$l ai$"(a /a+"a 0$"$&al A s+ /$9 s$ %+$($" o"'&ola& %o& &a9as: ai$"(a /a+"a ($ &a9a: S2o&'2o&" ai$"(a /a+"a ($ &a9a: & a9a: A$&($$" A$&($$" ai$"(a /a+"a ($ &a9a: $&$3o&( S+(i/isio"$s %o& a'$0o&!as A+"-+$$ $s'as A+"-+ $s'as s+(i/isi s+(i/isio"$s o"$s s+$l$" /a&ia& /a&ia& $" al0+"as al0+"as a'$0o&!a a'$0o&!as, s, %+$( %+$($" $" o"si($&a o"si($&a&s$ &s$ las si0+i$"'$s o)o las )5s +s+al$s: T$&"$&o $&"$&os, s, T$&"$&o $&"$&oss o&$4a" o&$4a"os os o )a)o"$ )a)o"$s, s, T$&"$&o $&"$&oss )a&a )a&a(os (os,, No/ No/ill illos os ($ a a8o a8os, s, Va-+illo"as, To&i'os 2as'a a8os, No/illos ($ a a8os, Vaas, To&os, B+$1$s 1 'o&+"os. A)o&'i9ai*" R$%&o(+'o&$s Los os'os ($ los /a+"os %+&os, ($s'i"a(os a )a"'$"$& 1 )$4o&a& las a&a'$&!s'ias ($ &a9a, s$ a)o&'i9a" ($"'&o ($ los a8os $" -+$ $s'5" $" %l$"i'+(. Los %o&$"'a4$s s$&5" los si0+i$"'$s: To&os: E"'&a" a s$&/iio a los (os a8os, ($a1$"(o s+ %l$"i'+(, )5s o )$"os, a los si$'$ a8os. E" o"s$ o" s$+$" +$"ia ia,, o&&$ o&&$s%o s%o"( "($&! $&!aa s+ a)o&'i a)o&'i9a 9ai*" i*" $" G a8o a8os, s, $s ($i& ($i&,, al a"+al a"+al ?,H ?,H )$"s+al@.
Vaas: No&)al)$"'$ $"'&a" a s$&/iio s$&/iio 'a)ié" a los (os a8os, a8os, )a"'$"ié"(os$ $" $" $s'$ $s'a(o 2as'a )5s )5s o )$"os o2o a8os. Si0"i3ia %o& lo 'a"'o -+$ s+ /i(a 7'il $s ($ s$is a8os. E" o"s$+$"ia, ($$&5" s$& a)o&'i9a(os a &a9*" ($l H a"+al, a%&o6i)a(a)$"'$ ?, )$"s+al@. S$ 3o&)+la&5 $l si0+i$"'$ asi$"'o: >>>>>>>>>> 6 >>>>>>>>>>> A)o&'i9ai*" R$%&o(+'o&$s
6666
ai$"(a /a+"a a@ E6is'$"ia Ka"a($&!a
6666
ai$"(a /a+"a La /i(a 7'il ($ los &$%&o(+'o&$s la"a&$s %+$($ al+la&s$, o)o )56i)o, $" G a8os so&$ los +al$s ($$ (is'&i+i&s$ la a)o&'i9ai*" ($ s+ os'o, o s$a $l a"+al ?,H )$"s+al@. Lo )is)o ($$ &$0i& %a&a las o/$4as. S$ 3o&)+la&5 $l si0+i$"'$ asi$"'o: >>>>>>>>>> 6 >>>>>>>>>>> A)o&'i9ai*" R$%&o(+'o&$s
6666
ai$"(a la"a& a@ E6is'$"ia Ka"a($&!a
6666
ai$"(a la"a& Los %a(&illos 1 1$0+as ($ &a9a, a(-+i&i(os %a&a la &$%&o(+i*", ($$" a)o&'i9a&s$ (+&a"'$ o G a8os, o s$a $l a"+al ?,GQ )$"s+al@. S$ 3o&)+la&5 $l si0+i$"'$ asi$"'o: >>>>>>>>>> 6 >>>>>>>>>>> A)o&'i9ai*" R$%&o(+'o&$s
6666
ai$"(a 1$0+a&i9a a@ E6is'$"ia Ka"a($&!a
6666
ai$"(a 1$0+a&i9a Pa&a los %o&i"os, la /i(a 7'il ($ los %a(&illos 1 ($ las 2$)&as $s ($ a G a8os, o"/i$"$ a)o&'i9a&los a &a9*" ($ a"+al ? )$"s+al@.
S$ 3o&)+la&5 $l si0+i$"'$ asi$"'o: >>>>>>>>>> 6 >>>>>>>>>>> A)o&'i9ai*" R$%&o(+'o&$s
6666
ai$"(a %o&i"a a@ E6is'$"ia Ka"a($&!a
6666
ai$"(a %o&i"a
S$i*" Caa8a O&0a"i95"(os$ $s'a s$i*", -+$ $s la -+$ s$ o+%a ($l +i(a(o ($ los a"i)al$s ($ &a9a o %+&$9a, s$ s+%&i)i&5 s+%&i)i&5 la s+(i/isi*" ($ &a9a $" las (i3$&$"'$s s$io"$s s$io"$s ($ 2ai$"(a, 2ai$"(a, ($s($ -+$ -+$ a-+$llos $s'a&5" a a&0o ($ és'a. S$i*" i"/$&"a(a Es'a s$i*" s$ &$a +a"(o $l $s'al$i)i$"'o s$ ($(ia "o s*lo a la &!a ($ /a+"os si"o 'a)ié" a s+ $"0o&($. Es'a s$i*", a($)5s ($ los /a+"os ($ )a&a %&o%ia, %+$($ o)%&$"($& 2ai$" 2ai$"(a (a /a+"a /a+"a o)%& o)%&a( a(aa $6%&$ $6%&$sa) sa)$" $"'$ '$ %a&a %a&a $s'$ $s'$ 3i", 3i", 1 $" $s'$ $s'$ aso aso s$ $s'a $s'al$ l$$&5 $&5"" s+(i/isio"$s: I"/$&"a(a 2ai$"(a )a&a %&o%ia S$i*" Silos 1 Fo&&a4$s S$ +'ili9a $s'a s$i*", o)o )$(i(as ($ %&$/isi*" %a&a a3&o"'a& si'+aio"$s a"0+s'iosas o)o las -+$ '&a$" a%a&$4a(as las s$-+!as i"'$"sas, +a"(o %o& 3al'a ($ ali)$"'os ($$ &$+&&i&s$ al +$&$o, $s ($i&, al sa&i3iio ($ la 2ai$"(a %a&a sal/a&, %o& lo )$"os, $l /alo& ($l +$&o. S$ a&0a&5 a la +$"'a E6is'$"ias A0&i+l'+&a, s$07" $l %&o(+'o 1 silo ($ -+$ s$ '&a'$. S$ ao"a&5" los silos %o& s+ os'o 'o'al +"a /$9 ai$&'os o" (éi'o a las s++$"'as ($ la +$"'a Pas'o&$os 1 Ma"+'$"io"$s, s$07" la s$i*" a -+$ s$ 2a ($s'i"a(o $l %&o(+'o $"sila(o.
EL KRUPO PRINCIPAL DE EXPLOTACIÓN AKRICULTURA S+(i/isi*" 0$"$&al Las s$io"$s %&o(+'o&as ($l K&+%o P&i"i%al ($ E6%lo'ai*" A0&i+l'+&a "o so" ($ "i"0+"a )a"$&a ($3i"i'i/as %+$($" s+s'i'+i&s$ %o& o'&as, ($ a+$&(o o" las a'i/i(a($s a0&!olas a -+$ s$ ($(i-+$ $l $s'al$i)i$"'o. $s'al$i)i$"'o. S$ %+$($" s+(i/i(i&, s+(i/i(i&, s$07" la ali(a( ($l %&o(+'o ?)a!9@ ($ -+$ s$ '&a'$: Ma!9 K$"$&al, Ma!9 ($ Cali(a(.
Co"'aili9ai*" 1 o"'&ol El os'o ($ a(a s$)&a(o s$ $s'al$$&5 )$(ia"'$ Pla"illas ($ S$)&a(os, -+$ ($$" a&i&s$ %a&a a(a +"o -+$ s$ i"ii$, s+(i/i(ié"(olo $": Cos'o ($ %&$%a&ai*" ($ la 'i$&&a Cos'o ($ si$)&a Cos'o ($ o"s$&/ai*" 2as'a la os$2a Cos'o ($ os$2a La +$"'a o"'&ola(o&a ($ a+)+lai*" ($ los os'os ($ s$)&a(os $s S$)&a(os A0&i+l'+&a> Ma!9. U"a /$9 os$2a(o $l %&o(+'o ?)a!9@ s$ sal(a la +$"'a '&a"s3i&i$"(o $l /alo& ($l %&o(+'o o'$ o'$"i "i(o (o a la +$" +$"'a 'a E6i E6is' s'$" $"i ias as A0 A0&i &i+l +l'+ '+&a &a>Ma >Ma!9 !9, , o" o" i"'$ i"'$&/ &/$" $"i i*" *" ($ la +$" +$"'a 'a P&o&$ai*" , C+l'i/o, P&o(+i*" 1 Valo&i9ai*" A0&i+l'+&a>Ma!9. A0&i+l'+&a>Ma!9. Co&&$s%o"($" %a&a las o'&as s$io"$s ($ +l'i/os, las )is)as $6%liaio"$s (a(as %a&a la S$i*" Ma!9, o" la sola (i3$&$"ia ($ -+$ las +$"'as all! )$"io"a(as ($$" &$s%o"($& a2o&a a a(a +"a ($ $s'as s$io"$s: s$i*" '&i0o s$i*" al3al3a s$i*" a/$"a $'.
EL KRUPO PRINCIPAL DE EXPLOTACIÓN ADMINISTRACIÓN K$"$&a(o& Elé'&io D$%$"(i$"(o ($ la )a0"i'+( ($l $s'al$i)i$"'o ($'$&)i"a, %o& s! )is)a, la o"/$"i$"ia ($ i"s' i"s'al ala& a& +" 0$"$ 0$"$&a &a(o (o&& $lé $lé'& '&i io. o. E" +" $s'a s'al$ l$i i)i )i$" $"'o 'o )o($ )o($&" &"oo o" o" s$ s$io io"$ "$ss ($ i"(+s'&iali9ai*", $s'a i"s'alai*" $s )+1 7'il, 1a -+$ s+)i"is'&a la 3+$&9a )o'&i9 1 la l+9 "$$sa&ia a los (i3$&$"'$s s$'o&$s a /$$s o"si($&al$)$"'$ (is'a"ia(os $"'&$ s!, lo -+$ i)%osiili'a la +'ili9ai*" ($ la 3+$&9a )o'&i9.
Co" $l %&o%*si'o ($ o"'&ola& $l ($s'i"o (a(o al o"s+)o ($ la $"$&0!a, s$ &$o)i$"(a oloa&s$ )$(i(o&$s $lé'&ios $" a(a +"a ($ las s$io"$s, %a&a -+$ ($ $s'a )a"$&a %+$(a a&0a&s$ $l o"s+)o a las s$io"$s -+$ o&&$s%o"(a". Pa&a o"'&ola& $l os'o ($l 0$"$&a(o&, 0$"$&a(o&, s$ +'ili9a la +$"'a Fa&iai*" 1 $lao&ai*", $" (o"($ s$ i&5 a&0a"(o, )$"s+al)$"'$, 'o(os s+s 0as'os $s'a +$"'a s$ ($sa&0a o"'&a la +$"'a Cos'o ($ /$"'as>0$"$&a(o& /$"'as>0$"$&a(o& $lé'&io Pa"a($&!a A +" $s'al$i)i$"'o o" %$&so"al "+)$&oso 1 $s'al$, a -+i$"$s %+$($ o ($$ a%&o/isio"a&s$ ($ %a" 1 o'&os, /al$ ($i&, -+$ '$"0a o"s+)o %&o%io $" 3o&)a -+$ 4+s'i3i-+$ +"a $lao&ai*" (ia&ia, l$ o"/i$"$, %o& &a9o"$s ($ $o"o)!a, $s'al$$& +"a %a"a($&!a -+$ l$ %$&)i'a o'$"$&, al )is)o 'i$)%o, )$4o&$s %&o(+'os. Pa&a o"'&ola& s+ os'o ($ $6%lo'ai*", 'o(os los 0as'os 1 )a'$&ial$s -+$ &$-+i$&a la %a"a($&!a s$&5" a&0a(os a la +$"'a Fa&iai*" 1 $lao&ai*" 1 ($sa&0a(os ($sa&0a(os a 3i" ($ a(a )$s, o"'&a la +$"'a Cos'o ($ /$"'as>%a"a($&!a. D$%*si'o ($ )a'$&ial$s El ($%* ($%*si'o si'o ($ )a'$&ial$s )a'$&ial$s ($ A()i"is'&ai A()i"is'&ai*" *" $"'&ali9 $"'&ali9aa $l )o/i)i$"' )o/i)i$"'oo ($ $"'&a(a $"'&a(a 1 sali(a sali(a ($ )a'$&i )a'$&ial$ al$ss %a&a %a&a 'o(as 'o(as las (i3$&$ (i3$&$"'$ "'$ss s$i s$io"$ o"$ss ($ $6%lo $6%lo'a 'ai*" i*" ($l $s'al $s'al$ $i)i i)i$"' $"'oo 1 $s'5 $s'5 &$%&$s$"'a(o %o& la +$"'a Ma'$&ial$s a()i"is'&ai*". To(o )a'$&ial %a&a $lao&ai*", 3a&iai*" o 0as'os -+$ s$ o)%&$ o +'ili$, ($$&5 %asa& %o& $l D$%*si'o ($ all! s$ (a sali(a %a&a s+s (i3$&$"'$s ($s'i"os. Es'a $"'&ali9ai*" 'i$"$ o)o o4$'o o'$"$& +" )$4o& o"'&ol so&$ la +'ili9ai*" ($ los )a'$&ial$s. Los )a'$&ial$s, %a&a s+ )$4o& lasi3iai*" ($$" &$ii& o" a&5'$& %$&)a"$"'$ +" "7)$&o ($ i($"'i3iai*" 1 %+$($" s+(i/i(i&s$ $" los 0&+%os %&$/is'os $" $l %la" ($ +$"'as, a sa$&: Ma'$&ial$s %a&a ala)&a(o
($l al
Ma'$&ial$s %a&a o"s'&+i*"
($l al
Ma'$ Ma'$&i &ial al$$s %a %a&a 'all 'all$$& )$ )$5"i "io
($l ($l al
Ma'$&ial$s %a&a a&%i"'$&!a
($l al
Ma'$&ial$s %a&a ($s%$"sa
($l al
D&o0as 1 &$)$(ios
($l G al G
Co)+s'il$s 1 l+&ia"'$s
($l H al H
R$%+$s'os %a&a )a-+i"a&ia
($l al
Entrada de materiales
S$ $3$'+a&5 so&$ la as$ ($ las 3a'+&as ($ los %&o/$$(o&$s, %&$/ia)$"'$ +)%li(o los %&o$(i)i$"'os ($ /$&i3iai*" 1 &$$%i*". &$$%i*". Salida de materiales
Las sali(as s$ $3$'+a&5" o" a&0o a a(a +"a ($ las +$"'as -+$ o&&$s%o"(a", o)o %o& $4$)%l $4$)%lo: o: o)+s o)+s'i 'il$s l$s 1 l+&i l+&ia" a"'$s '$s o" o"s+) s+)i(o i(oss %o& a)io a)io"$s "$s,, a+'o)* a+'o)*/il /il$s, $s, '&a'o '&a'o&$s &$s )a'$&ial$s +'ili9a(os (i&$'a)$"'$ a +" '&aa4o o 0as'o )a'$&ial$s +'ili9a(os %a&a )a"+'$"i*" ($l %$&so"al $'.
VERIFICACI
! Co" Co"s+l s+l'a& 'a& los "i/$l$ "i/$l$ss a(iio a(iio"a "al$s l$s ($ +$"'a +$"'ass -+$ s$ %+$ %+$($" ($" s+(i/ s+(i/i(i i(i&& los 0&+%os 0&+%os %&i"i%al$s ($ $6%lo'ai*". $6%lo'ai*".
!3 Co"s+l'a& 'o(os los 'é&)i"os la/$s -+$ $"+$"'&$ $" la +"i(a(, l+$0o ($ &$ali9a& +"a l$'+&a.
!5 Co(i3ia& $l %la" ($ +$"'as, i"l+i(o +" "i/$l ($ +$"'a o"'al$.
!7 Co"s+l'a& 1 s+s'$"'a& la i"(i/i(+ali9ai*" $ i($"'i3iai*" ($ los a'i/os %&o$(i)i$"'o %a&a +"a "+$/a "+$/a 'o)a 3!sia 5l+lo 5l+lo 1 o"'aili9ai*" o"'aili9ai*" ($ las ($%&$iaio"$s. ($%&$iaio"$s. E4$)%los. E4$)%los.
!> Co"s+l'a& 1 s+s'$"'a&: A"5lisis ($ los os'os o 0as'os 0$"$&al$s 0&+%os %&i"i%al$s ($ $6%lo'ai*" %a&'ii%ai*" $" $l a'i/o 3i4o 1 $" los 0as'os (is'&i+i*" ($ 0as'os ($"'&o ($ a(a 0&+%o %&i"i%al ($ $6%lo'ai*". E4$)%los.
!? D$sa&&olla& $4$&iios ($ a%liai*", +'ili9a"(o $l )$a"is)o ($ las +$"'as $s'+(ia(as $" la +"i(a( 1 a($)5s +'ili9a"(o +$"'as a(iio"al$s o"si($&a(as $" $l %la" ($ +$"'as.
!? Bi#(io)ra0*a > RESE, Ca&los, Ma"+al ($ Co"'aili(a( A0&o%$+a&ia, +a&'a $(ii*". S$l$i*" Co"'al$. > .)o"o0&a3!as.o)'&a .)o"o0&a3!as.o)'&aa4osGo"a0&o a4osGo"a0&o
UNIDAD IV DESARROLLO DE LOS PRINCIPALES PROCESOS CONTABLES
C+$"'a Co"si0"aio"$s Co"si0"aio"$s $"/ia(as.> Es +s+al &$)i'i& $" o"si0"ai*" a al07" li$"'$ o o)isio"is'a ($ la loali(a( los (i3$&$"'$s 3&+'os, %&o(+'os o 2ai$"(as ($l $s'al$i)i$"'o. Pa&a &$0is'&a& $s'as o%$&aio"$s, ($s($ $l $"/!o 2as'a s+ li-+i(ai*", s$ +'ili9a la +$"'a Co"si0"aio"$s Co"si0"aio"$s $"/ia(as, o" s+s o&&$s%o"(i$"'$s o&&$s%o"(i$"'$s s+(i/isio"$s. Pa&a a(a o"si0"ai*" -+$ s$ $"/!$, ($$&5 $)i'i&s$ +" 3o&)+la&io No'a ($ o"si0"ai*" $"/ia(a -+$ s$&/i&5 ($ as$ %a&a (a& sali(a al %&o(+'o al %&$io ($ os'o a&$(i'a"(o a la &$s%$'i/a +$"'a ($ E6is'$"ias + o'&a, (o"($ $l )is)o 3i0+&aa, a&0a"(o, a s+ /$9, a la ($ Co"si0"aio"$s $"/ia(as $" $l -+$ s$ ($sa&&olla la )is)a 2as'a s+ li-+i(ai*". A $s'$ 3o&)+la&io s$ /a" a&0a"(o 'o(os los 0as'os -+$ i"+&&a" $" la o"si0"ai*". U"a /$9 &$ii(a ($l o"si0"a'a&io la +$"'a ($ /$"'as 1 l!-+i(o %&o(+'o 1 o"oi(o ($ $s'a )a"$&a $l i)%o&'$ o'$"i(o $" la /$"'a, s$ l$ 3a'+&a és'a $" 3i&)$ ?lo /$"(i(o@, o" &é(i'o a la +$"'a +$"'a V V$"'a $"'as s o s+(i/isi s+(i/isio"$s o"$s -+$ o&&$s%o" o&&$s%o"(a. (a. Si)+l'5"$ Si)+l'5"$a)$" a)$"'$ '$ s$ a"$la a"$la la +$"'a +$"'a Co"si0"aio"$s $"/ia(as a&0a"(o s+ sal(o a la &$s%$'i/a Cos'o ($ /$"'as. Co" las o%$&aio"$s a"'$s i"(ia(as, la +$"'a %$&so"al ($l o"si0"a'a&io -+$(a a&0a(a o" $l i)%o&'$ l!-+i(o o'$"i(o %o& él $" la /$"'a 1 -+$, a s+ /$9, s$ a"$la&5 o" los /alo&$s $"'&$0a(os ?$3$'i/o 1o 2$-+$s@. E4$)%lo: S$ '&a'a ($ +"a o"si0"ai*" ($ 2ai$"(a /a+"a +1o os'o $s ($ .. Los 0as'os ao"a(os s+)a" .G 1 la /$"'a l!-+i(a $s %o& . S$ %i($: R$0is'&a& las '&a"saio"$s $" $l li&o (ia&io
C+$"'a T&aa4os $" $4$+i*".> Es +"a +$"'a '&a"si'o&ia 1 s$ +'ili9a %a&a '&aa4os +1a '$&)i"ai*" &$-+i$&$ +" i$&'o 'i$)%o, oasio"a"(o 0as'os -+$ o&i0i"a&!a" )7l'i%l$s &$0is'&os %o& a&0os %$&i*(ios ($ s+$l(os 1 4o&"al$s, &aio"$s, )a'$&ial$s, $'. R$+"i$"(o $s'os a&0os a4o $s'a +$"'a, al '$&)i"a&s$ $l
)is)o &$ié" s$ ($i'a a la /$&(a($&a +$"'a (o"($ ($$ 3i0+&a& o)o i"/$&si*" ?a'i/o 3i4o@ o 0as'o, o'$"ié"(os$ ($ $s'a )a"$&a +"a )a1o& la&i(a(. No $s )+1 &$o)$"(al$ a&0a& (i&$'a)$"'$ a la +$"'a ($ a'i/o 3i4o, 'o(os los %a0os 1 0as'os &$ali9a(os %o& la o"s'&+i*", %o& +a"'o ($)a"(a&!a 0&a" a"'i(a( ($ &$0is'&os $" la +$"'a, oasio"a"(o (is'o&si*" $" $s'al$$& $l /$&(a($&o os'o 'o'al ($ la o"s'&+i*" o ($l 0as'o o +a"(o o"'$)%o&5"$a)$"'$ s$ o"s'&+1a" (os o '&$s i$"$s ($l )is)o 'i%o ?asa 1 0al%o"$s@, &$s+l'a&!a !)%&oo $l '&aa4o ($ $s'al$$& $l os'o ($ a(a +"a %o& i"'$&)$(io ($ la +$"'a asa 1 0al%o"$s. Pa&a Pa&a $s'o $s'o $s "$$sa "$$sa&io &io +'ili9 +'ili9a& a& '&a"si '&a"si'o& 'o&ia) ia)$" $"'$ '$ 3o&)+l 3o&)+la&i a&ios os ($ o" o"'&o '&oll %a&a %a&a T&a T&aa4o a4oss $" $4$+i*", i($"'i3ia"(o a(a +"o ($ los (i3$&$"'$s '&aa4os o" +" "7)$&o i"o"3+"(il$. E4$)%lo: S$ '&a'a ($ +" '&aa4o ($ a)%liai*" ($ +" 0al%*" ($ 0a"a($&!a. Co)o la $4$+i*" &$-+i$&$ as'a"'$ 'i$)%o, s$ a&$ +" 3o&)+la&io T&aa4os T&aa4os $" $4$+i*" o" +" "7)$&o ($ i($"'i3iai*" %a&a (i3$&$"ia&lo ($ o'&os '&aa4os $" $4$+i*" ($ la )is)a !"(ol$ -+$ s$ &$ali9a" o"'$)%o&5"$a)$"'$. o"'$)%o&5"$a)$"'$. Las o%$&aio"$s &$laio"a(as so": a.> No $6is'i$"(o $" $l ($%*si'o los )a'$&ial$s "$$sa&ios, s$ %&o$($ a s+ o)%&a %o& +"a a"'i(a( )a1o&, %+$s'o -+$ l+$0o %+$($" s$& +'ili9a(os $" o'&os '&aa4os. La o)%&a $s %o& Q. a &é(i'o. .> S$ solii'a" )a'$&ial$s )a'$&ial$s "$$sa&ios o" o" a&0o (i&$'o, (i&$'o, %o& +" /alo& /alo& ($ .H .> S$ %a0a" 4o&"al$s %o& .GG al %$&so"al ($ la +a(&illa ($ la o"s'&+i*". Pa&'$ ($ la +a(&illa '&aa4* +"os (!as $" o'&os '&aa4os -+$ $-+i/al$" a . (.> S$ 2a" $"'&$0a(o al %$&so"al ($ la +a(&illa &aio"$s ($ ali)$"'os %o& +" /alo& ($ Q %$&o %o& las &a9o"$s a"'$&io&$s o&&$s%o"($" a o'&os '&aa4os. S$ +sa %a&a s+ o"'aili9ai*" la )is)a 3o&)a +'ili9a(a %a&a s+$l(os 1 4o&"al$s. $.> Al 'é&)i"o ($ los '&aa4os so&a" )a'$&ial$s %o& /alo& ($ G -+$ s$ ($/+$l/$" al D$%*si'o, &$s%al(a"(o o" $l (o+)$"'o &$s%$'i/o D$/ol+i*" ($ )a'$&ial$s. 3.> Fi"ali9a(o $l '&aa4o s$ '&a"s3i$&$ s+ os'o 'o'al a la +$"'a Casas 1 0al%o"$s>0a"a($&!a. 0al%o"$s>0a"a($&!a. S$ %i($: R$0is'&a& las '&a"saio"$s $" $l li&o (ia&io
C+$"'a Raio"$s ($l %$&so"al.> Pa&a 3aili'a& $l &aio"a)i$"'o ($$" $s'al$$&s$ &aio"$s 5sias, +1a o)%osii*" s$a i"/a&ial$, &$s%$'o ($ los a&'!+los -+$ las 3o&)a" %o& lo 'a"'o, lo s$&5 'a)ié" s+ os'o, sal/o las /a&ia"'$s $" los %&$ios ($ a(-+isii*". E" o"s$+$"ia, %&o$($ $3$'+a&, a(a )$s, $l o&&$s%o"(i$"'$ a4+s'$ al os'o. Las &aio" &aio"$s $s 5sia 5siass ($ ($$" $" $s'a $s'al$ l$$&s $&s$$ (ia&ia (ia&ia)$" )$"'$ '$ %a&a %a&a $l %$&so" %$&so"al al ($ +a(& +a(&ill illas as ($ o"s'&+io"$s, o"s'&+io"$s, %a&a los a)%$&os 1 %a&a la oi"a ($l %$&so"al ($l $s'al$i)i$"'o. E4$)%lo: > El $s'al$i)i$"'o o)%&a +" lo'$ ($ /!/$&$s %a&a la %&$%a&ai*" ($ ali)$"'ai*" ($l %$&so"al %o& +" 'o'al ($ . . > A 3i"al$s ($l )$s s$ $s'al$ -+$ los /!/$&$s a&&o4a" +"a $6is'$"ia 3!sia /alo&a(a $" .G, lo -+$ ($'$&)i"a -+$ la (i3$&$"ia o"s'i'+1$ los o"s+)os %o& a'$"i*" al %$&so"al. S$ %i($: R$0is'&a& las '&a"saio"$s $" $l li&o (ia&io
C+$"'a Ca&"$ %a&a o"s+)o 1 /$"'a.> Po& '&a'a&s$ ($ +" %&o(+'o %$&$$($&o, la a&"$ ($$&5 s$& &$'i&a ($ la ($ a&"i$&!a a(a (!a. S$ &$o)i$"(a +'ili9a& 3i2as o 'a&4$'as Pa&'$ (ia&io ($ a&"i$&!a, (is$8a(as ($ 'al )a"$&a -+$ s$ o"'&ol$" la a"'i(a( ($ $"'&a(as 1 sali(as ($ a&"$. Co"s'a&5 $" $l )is)o, $l ($'all$ ($ los a"i)al$s 3a$"a(os, s+ %$so $" %i$ 1 $l li)%io 1 o&$a(o. E" A()i"is'&ai*" s$ al+la&5 $l %o&$"'a4$ ($ %é&(i(a %é&(i(a 2ai(a $"'&$ $l $l %$so $" %i$ %i$ 1 $l o&$a(o. o&$a(o. Es'a %é&(i(a $s $s )a1o& +a"'o )5s 3laos 1 )5s /i$4os so" los a"i)al$s -+$ s$ 3a$"a", lo -+$ (a&5 $l !"(i$ -+$ %$&)i'a ($'$&)i"a& si o"/i$"$ sa&i3ia& los a"i)al$s 3laos o $"0o&(a&los %&$/ia)$"'$. Al )is)o 'i$) 'i$)%o %o i"3o i"3o&) &)a& a&55 $" la %la" %la"il illa la &$s% &$s%$ $'o 'o a la $"'& $"'&a( a(aa 1 sali sali(a (a ($ a&" a&"$, $, las las 3i2 3i2as as o&&$s%o"(i$"'$s a la a&"$ ($s%a2a(a $" $l (!a, 1 $l )o/i)i$"'o 1 $6is'$"ia ($ +$&os %&o$($"'$s ($ 3a$"a. A 3i" ($ $s'+(ia& $l &$s+l'a(o $o"*)io ($ la a&"i$&!a, o"/i$"$ a&i& )$"s+al)$"'$, )$"s+al)$"'$, %a&a la )is)a +"a 2o4a ($ o"'&ol Pla"illa ($ 3a&iai*" 1 $lao&ai*", -+$ o"s'i'+1$" los a&0os ($ 'o(os los 0as'os -+$ és'a oasio"$, a la +$"'a Fa&iai*" 1 $lao&ai*". S+ 'o'al )$"s+al s$ ($sa&0a&5 a la +$"'a Cos'o ($ /$"'as>a&"i$&!a (o"($ 1a 3i0+&a&5 $l os'o ($ la a&"$. El 'o'al -+$ a&&o4a&5 $s'a +$"'a, o)%a&a(o o" $l ($ la +$"'a V$"'as>a&"i$&!a, a la +al,
%&$/ia)$"'$, 2a si(o a&$(i'a(a %o& $l /alo& ($ la a&"$ ($s%a2a %o& /$"'as, i"(ia&5 si $l &$s+l'a(o ($ la $6%lo'ai*" (a %é&(i(a o 0a"a"ia. E4$)%lo: Pa&a $s'a ($)os'&ai*" s$ 2a o"/$"i(o o"'aili9a& la a&"$ a &a9*" ($: , $l 0. $" %i$, o)o %&$io ($ os'o %a&a la a&"i$&!a ,G $l 0. o&$a(o o)o %&$io ($ /$"'a 1 ($ o"s+)o A.> s$ 3a$"a" '&$s /aas o" .G 0. %$so $" %i$. B.> $l %$so o&$a(o &$s+l'a"'$ ($ los +a&'os li)%ios $s ($ H 0. S$ o"'aili9a la 3a$"a o)o 'o'al)$"'$ /$"(i(a a 3i" ($ %o($& o"'&ola& la a&"$ $" la +$"'a E6is'$"ias> a&"i$&!a al %&$io ($ /$"'a. No $6is'$ i"o"/$"i$"'$ $" o"'aili9a& ($ $s'a )a"$&a, 1a -+$ la a&"$ 3a$"a(a s$ ($s%a2a asi !"'$0&a)$"'$ al (!a si0+i$"'$. C.> S$ $6'i$"($" i"3o&)$s %o& &aio"$s $"'&$0a(as, %o& +" 'o'al ($ G 0. D.> S$07" i"3o&)$ ($ /$"'as, s$ 2a" /$"(i(o al %$&so"al G 0. ($ a&"$ al o"'a(o. E.> S$ /$"($ a &é(i'o a '$&$&as %$&so"as Q 0. ($ a&"$. F.> El $"a&0a(o ($ a&"i$&!a, $" s+ %la"illa (ia&ia i"3o&)a -+$ 2a ($s%a2a(o GG 0. ($ a&"$. K.> Po& la "o2$, a"'$s ($ $&&a&, $l $"a&0a(o ($ a&"i$&!a o)%&+$a $l %$so ($ la a&"$ so&a"'$ 1 ($'$'a -+$ $" /$9 ($ '$"$& Q 0. ?H 0. $"'&a(os )$"os GG 0. /$"(i(os@, s*lo 'i$"$ G 0. -+$ s$ a()i'$, ($s($ -+$ la a&"$, a )$(i(a -+$ %asa $l 'i$)%o, %i$&($ 2+)$(a( 1 o" $llo, %$so. %$so. S$ %i($: R$0is'&a& las '&a"saio"$s $" $l li&o (ia&io Ma1o&i9a& las +$"'as $" $s-+$)a T %a&a $s'al$$& los sal(os 1 a"ali9a& los )o/i)i$"'os &$0is'&a(os. No'a: D$ $s'o &$s+l'a -+$ s$ $)i'i$&o" i"3o&)$s %o& GQ 0. <+$ $-+i/al$" a ..> El $"a&0a(o ($ a&"i$&!a ($s%a2* GG 0. i0+al a .G.> Val$ ($i& -+$ a7" -+$(a", si" 2a$& (is)i"+i(o %o& i"3o&)$s ($ $0&$sos 0. o" +" /alo& ($ G.> V$)os, $3$'i/a)$"'$, -+$ la +$"'a Fi2as ($ Ca&"$ a&&o4a +" sal(o ($ G. E" la +$"'a E6is'$"ias>a&"i$&!a 2a" $"'&a(o H 0. D$ a&"$ %o& +" /alo& ($ .G.> E" $l i"3o&)$ (ia&io $l $"a&0a(o ($ a&"i$&!a i"3o&)a 2a$& ($s%a2a(o GG 0., %o& los +al$s $"'&$0a las 3i2as 1 2a$ "o'a& la (i3$&$"ia, $" )$"os, %o& %é&(i(a ($ %$so ($ G 0.
i0+al a ,G. Val$ ($i&, -+$ ($ los H 0. a" sali(o GGG 0. -+$(a"(o +"a $6is'$"ia ($ G 0. -+$ a ,G a&&o4a +" /alo& ($ H,G -+$ $s, $3$'i/a)$"'$, $l sal(o -+$ &$3l$4a la i'a(a +$"'a.
C+$"'a E6is'$"ias>0a"a($&!a.> E6is'$"ias>0a"a($&!a.> D$)os' D$)os'&a& &a&$) $)os os a2o&a a2o&a $l 3+"io 3+"io"a) "a)i$" i$"'o 'o ($ $s'a $s'a +$"'a +$"'a,, 3+"(a) 3+"(a)$"' $"'al al ($" ($"'&o '&o ($l K&+%o K&+%o P&i"i%al ($ E6%lo'ai*" Ka"a($&!a. El i"0&$so ($ la 2ai$"(a ?%&o&$ai*"@ 1 las s+$si/as /alo&i9aio"$s %o& %as$s ($ a'$0o&!a ?lasi3iai*"@ s$ o)%+'a" %o& $l sis'$)a ($ los os'os $s'i)a(os, -+$ o"sis'$ $" asi0"a& a a(a a'$0o&!a ($ la 2ai$"(a +" os'o 1a ($'$&)i"a(o, i"($%$"(i$"'$)$"'$ ($ los os'os &$al$s ($l $4$&iio o" las a&a'$&!s'ias ($ los os'os $s'i)a(os %$&)a"$$" i"/a&ial$s a '&a/és ($ 'i$)%o, %o& lo -+$ $s "$$sa&io, %a&a $l +$" 3+"io"a)i$"'o ($l sis'$)a los 5l+los ($$&!a" s$& a'+ali9a(os o"s'a"'$)$"'$. o"s'a"'$)$"'$. E6is'$ 'a)ié" la %osiili(a( ($ /al+a& las $6is'$"ias ($ 2ai$"(a s$07" los os'os &$al$s o 2is'*& 2is'*&io ioss -+$ -+$ &$s+l' &$s+l'$" $".. I"(+(a I"(+(al$ l$)$" )$"'$, '$, %a&a %a&a $llo $llo s$&5 s$&5 "$$sa "$$sa&io &io +" a"5lis a"5lisis is )+2o )+2o )5s )5s )i"+ioso ($ los 0as'os os'os ($ $6%lo'ai*" 1 &$0is'&aio"$s )5s o)%l$'as, %o& lo -+$ "o $s'a&5" al ala"$ ($ 'o(as las $)%&$sas. E4$)%lo: E" $s'$ $4$&iio s$ %la"'$a&5" 'o(os los %osil$s &$0is'&os o"'al$s -+$ %+$(a" %&$s$"'a&s$ $" $l ($sa&&ollo ( $s'a +$"'a. .> Co" )o'i/o ($l o)i$"9o ($l "+$/o $4$&iio s$ &$a&$ o" sal(o al i$&&$ ($l ala"$ o" +"a $6is'$"ia ($ /a-+illo"as a . a(a +"a. .> S$ /$"($ a &é(i'o /a-+illo"as a . a(a +"a. .> S$ ($'$&)i"a -+$ 'i$"$" as$"so ($ a'$0o&!a a /aas /a-+illo"as, %o& lo -+$ $l os'o ($ a(a /aa $s ($ . .> S$07" i"3o&)$ s$ ($'$&)i"a -+$ 2a $6is'i(o +"a )o&'a"(a( ($ /aas. G.> S$ &$ali9a $l %as$ ($ '$&"$&os o&$4a"os a '$&"$&os )a&a(os la a"'i(a( ($ a$9as a +" os'o ($ .G a(a +"a. H.> S$ '&asla(a" a la 3$&ia ($l C$"'&o ($ M$&a($o ($ Ka"a(o %a&a s+ /$"'a $" &$)a'$ los si0+i$"'$s /a+"os: /aas a +" os'o ($ . +. G '$&"$&os )a&a(os )a&a(os a +" os'o ($ .G +. +.
.> S$ /$"($" G '$&"$&os )a&a(os a .G a(a +"o. Q.> S$07" i"3o&)$ s$ i"(ia -+$ $" la 3$&ia ($l C$"'&o ($ M$&a($o ($ Ka"a(o, s$ 2a" /$"(i(o al o"'a(o $" &$)a'$ los si0+i$"'$s /a+"os: /aas a .Q + G '$&"$&os a . + E" $l '&asla(o ($l 0a"a(o, 2a )+$&'o +"a /aa. .> Co" )o'i/o ($l i$&&$ ($l %$&!o(o %$&!o(o s$ %&a'ia $l i"/$"'a&io i"/$"'a&io 3!sio, -+$ a&&o4a +"a $6is'$"ia ($ Q /aas. S$ %i($: R$0is'&a& las '&a"saio"$s $" $l li&o (ia&io Ma1o&i9a& las +$"'as $" $s-+$)a T %a&a $s'al$$& los sal(os 1 a"ali9a& los )o/i)i$"'os &$0is'&a(os. Elao&a& las o)%&oaio"$s ($ i"/$"'a&ios 1 /a&iaio"$s ($ a%i'al.
C+$"'as S$)&a(os>a0&i+l'+&a.> S$)&a(os>a0&i+l'+&a.> Po& '&a'a&s$ ($ ($ las +$"'as 5sias ($ la $6%lo'ai*" a0&!ola, $s o"/$"i$"'$ ($)os'&a& o"'al$)$"'$ $l ($sa&&ollo ($ las o%$&aio"$s a0&!olas, ($s($ $l )o)$"'o ($ la %&$%a&ai*" ($ la 'i$&&a 1 si$)&a, (+&a"'$ $l %$&!o(o ($l &$i)i$"'o 1 $l ($ la os$2a ($l %&o(+'o, 2as'a la /$"'a ($l )is)o, o %o& lo )$"os, 2as'a la $"'&$0a ($l %&o(+'o $"/asa(o al ($%*si'o o o($0a. S$ +'ili9a la +$"'a P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*", %a&a &$3+"(i& $" la )is)a $l os'o 'o'al ($l +l'i/o 1 -+$, a s+ /$9, s$&!a $l os'o 'o'al ($l %&o(+'o os$2a(o, a"$la"(o ($ $s'a )a"$&a la &$s%$'i/a +$"'a ($ S$)&a(os>a0&i+l'+&a, o" s+ ($i(a s++$"'a. La 3i"ali(a( ($ $s'$ %&o$($& $s'5 asa(a $" las al'$&"a'i/as -+$ %+$($ '$"$& +"a $6%lo'ai*" a0&!ola ($i(o a 3a'o&$s +1a o&&$i*" o a4+s'$ $s'5 3+$&a ($l ala"$ 2+)a"o ?3a'o&$s li)a'é&ios@, -+$ %+$($" i"3l+i& 3a/o&al$ o ($s3a/o&al$)$"'$ $" los +l'i/os 1 %o& $"($ $" los &$s+l'a(os 3i"al$s. La (i3i+l'a( s$ %&$s$"'a $" los %$&!o(os ($ &$"(i)i$"'os ($s3a/ ($s3a/o&a o&al$ l$ss o a"o a"o&)a &)al$s l$s,, -+$ %o& s$-+!a s$-+!ass o 2$la( 2$la(as, as, los &$"(i) &$"(i)i$" i$"'os 'os so" so" )+1 a4os, a4os, &$s+l'a"(o ($ $s'a )a"$&a $l os'o &$al ($l %&o(+'o os$2a(o ($ +" /alo& )+1 s+%$&io& al %osil$ %&$io ($ /$"'a, /$"'a, %o& lo -+$ 3i0+&a&!a $" los li&os o"'al$s a +" /alo& "o &$ali9al$ 1 $s $s'o lo -+$ 2a ($ $/i'a&s$ +'ili9a"(o o)o +$"'a i"'$&)$(ia P&o&$ai*", C+l'i/o, P&o(+i*"
1 Valo&i9ai*", Valo&i9ai*", 1a -+$ la )is)a a&0a&!a o" la (i3$&$"ia $"'&$ $l os'o &$al 1 $l os'o l*0io o estándar -+$ -+$ ($$ $s'a& $" &$lai*" o" s+ %osil$ %&$io ($ /$"'a. Po& lo 'a"'o, +"a /$9 '$&)i"a(a la os$2a ($l %&o(+'o +1a $6%lo'ai*" 2a $s'a(o o"'&ola(a $" la +$"'a S$)&a(os, s$ '&a"s3i$&$ $l sal(o 'o'al ($ és'a a la +$"'a P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*". Co)o $l %&o(+'o os$2a(o ($$ 3i0+&a& $" la o&&$s%o"(i$"'$ +$"'a E6is'$"ias>a0&i+l'+&a, E6is'$"ias>a0&i+l'+&a, s$ '&a"s3$&i&5 $l )is)o a $s'a +$"'a a +" os'o estándar . Co" $s'$ $s'$ /alo& /alo& s$ a&$(i a&$(i'a 'a a la +$"'a +$"'a P&o P&o&$a &$ai* i*", ", C+l'i/ C+l'i/o, o, P&o(+ P&o(+i* i*"" 1 Valo&i9 alo&i9a ai*" i*" al '&a"s3$&i( '&a"s3$&i(oo a la +$"'a +$"'a E6is'$" E6is'$"ias>a ias>a0&i+ 0&i+l'+&a l'+&a. . D$ $s'a )a"$&a la +$"'a +$"'a P&o&$a P&o&$ai*", i*", C+l'i/ C+l'i/o, o, P&o(+ P&o(+i* i*"" 1 Valo&i9 alo&i9ai ai*" *" &$3l$4 &$3l$4a&5 a&5 la %é&(i %é&(i(a (a -+$ o&i0i" o&i0i"** la $6%lo $6%lo'a 'ai*" i*" ($l %&o(+'o a4o o"(iio"$s ($s3a/o&al$s, )i$"'&as -+$ %o& o'&o la(o '$"(&$)os as$"'a(o a +" /alo& &$ali9al$ $l %&o(+'o os$2a(o. La %é&(i(a "o %o(&5 o"si($&a&s$ ($3i"i'i/a 1 &$al ($ la $6%lo'ai*", si"o -+$ 2a&!a -+$ $s%$&a& la &$ali9ai*" ($l %&o(+'o, -+$ al $s'a& as$"'a(o a +" os'o estándar , 2a&5 ($ %&o(+i& +"a 0a"a"ia, 1a -+$ $l os'o estándar ($$ ($$ $s'a& si$)%&$ ($a4o ($l %osil$ %&$io ($ /$"'a "o&)al ($l %&o(+'o. E" los asos asos ($ &$"(i)i$" &$"(i)i$"'os 'os "o&)al$s "o&)al$s o %o& $"i)a $"i)a ($ lo "o&)al, s$ 'o)a $l /alo& ($ os'o &$s+l'a"'$, o s$a, al '&a"s3$&i& $l %&o(+'o a la &$s%$'i/a +$"'a ($ $6is'$"ia s$ '&a"s3$&i&5 $l )is)o %o& $l 'o'al 'o'al -+$ a&&o4a la o&&$s%o" o&&$s%o"(i$" (i$"'$ '$ +$"'a +$"'a P&o&$a P&o&$ai*", i*", C+l'i/o, P&o(+i*" P&o(+i*" 1 Valo&i9ai*". E" $s'$ aso $l &$s+l'a(o ($ la $6%lo'ai*" lo &$3l$4a&5" ($s%+és ($ la /$"'a ($l %&o(+'o las &$s%$'i/as +$"'as ($ V V$"'as>a0&i+l'+&a $"'as>a0&i+l'+&a 1 Cos'o ($ /$"'as>a0&i+l'+&a, /$"'as>a0&i+l'+&a, o" s+s &$s%$'i/as s++$"'as. s++$"'as. E4$)%lo: .> S$ %a0a %o& la a&a(a 1 &as'&$a(a ($l T$&&$"o T$&&$"o No. Q ($ 2$'5&$as ($s'i"a(o a la si$)&a ($ a/$"a, $l i)%o&'$ ($ . o" 2$-+$. .> S$ o)%&a . 0. ($ s$)illa ($ a/$"a a GG $l -+i"'al, o" 2$-+$, $l i)%o&'$ ($ H.G .> S$ %a0a al %$&so"al %o& s$)&a(a ($ 2$'5&$as ($ a/$"a, o" 2$-+$ . .> S$ %a0a $l a&&i$"(o ($ las 2$'5&$as s$)&a(as ($ a/$"a, $l i)%o&'$ ($ . o" 2$-+$. G.> S$ %a0a %o& o&'$ 1 '&illa ($ 2$'5&$as ($ a/$"a, a &a9*" ($ +. H.> S$ %a0a o" 2$-+$ $l '&a"s%o&'$ ($l $&$al al 0al%*", a &a9*" ($ la 'o"$la(a, 2aié"(os$ os$2a(o 'o'al)$"'$ -+i"'al$s. .> U"a /$9 3i"ali9a(a la os$2a, s$ '&a"s3i$&$ $l os'o 'o'al ($l +l'i/o 1 os$2a, ($ la +$"'a S$)&a(os a la +$"'a P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*". Valo&i9ai*".
Q.> E" /is'a ($l %oo &$"(i)i$"'o 2ai(o %o& s$-+!a, -+i"'al$s %o& 2$'5&$a, $" 'o'al -+i"'al$s 1 ($l os'o &$al &$s+l'a"'$ ($ GH,H %o& -+i"'al 1 o"si($&a"(o o"si($&a"(o a $s'$ os'o $6$(i(o ($ lo "o&)al, s$ &$0is'&a $" los li&os o"'al$s la %&o(+i*" ($ -+i"'al$s a +" os'o $s'5"(a& ($ G $" la +$"'a E6is'$"ias>a0&i+l'+&a E6is'$"ias>a0&i+l'+&a $" la s++$"'a a/$"a. a/$"a. .> S$ /$"($ al o"'a(o 1 $l i)%o&'$ s$ ($%osi'a $" la +$"'a a"a&ia, G -+i"'al$s ($ a/$"a a +" %&$io ($ G $l -+i"'al. .> S$ &$a4a la +$"'a E6is'$"ias>a0&i+l'+&a>a/$"a, o" $l os'o $s'5"(a& ($ los G -+i"'al$s /$"(i(os 1 s$ a&0a o" $s'$ /alo& la +$"'a Cos'o ($ /$"'as>a0&i+l'+&a>a/$"a. /$"'as>a0&i+l'+&a>a/$"a. .> Co)i$"9a $l ($sa&&ollo ($l &$s+l'a(o o'$"i(o, '&a"s3i&i$"(o a la +$"'a R$s+l'a(o %&$s$"'$ $4$&iio $4$&iio $l sal(o a&$$(o& a&$$(o& ($ la +$"'a V V$"'as>a0&i+l'+&a>a/$"a. $"'as>a0&i+l'+&a>a/$"a. .> Si0+$ $l ($sa&&ollo ($l &$s+l'a(o, '&a"s3i&i$"(o a la +$"'a R$s+l'a(o %&$s$"'$ $4$&iio, $l sal(o ($+(o& ($ la +$"'a Cos'o ($ /$"'as>a0&i+l'+&a>a/$"a. .> Co"'i"7a $l ($sa&&ollo ($l &$s+l'a(o o" la '&a"s3$&$"ia ($l sal(o ($+(o& ($ la +$"'a P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*">a/$"a, a la +$"'a R$s+l'a(o %&$s$"'$ $4$&iio S$ %i($: R$0is'&a& las '&a"saio"$s $" $l li&o (ia&io Ma1o&i9a& las +$"'as $" $s-+$)a T %a&a $s'al$$& los sal(os 1 a"ali9a& los )o/i)i$"'os &$0is'&a(os. No'a: Co" $s'$ %&o$so o"'al$ &$ali9a(o %o& $l %$&!o(o ($ +l'i/o ($ a/$"a, -+$(a la +$"'a P&o&$ai*", C+l'i/o, P&o(+i*" 1 Valo&i9ai*" a&0a(a o" la a%a&$"'$ %é&(i(a ($ +l'i/o ($ . &$s+l'a"'$ $"'&$ $l os'o $s'5"(a& -+$ $l %&o(+'o ($$ '$"$& $" $s$ )o)$"'o ($ G %o& -+i"'al, 1 $l os'o os'o &$al ($ GH,H P$&o $s'$ i)%o&'$ "o -+i$&$ ($i& -+$ s$a la %é&(i(a 3i"al ($l ilo 'o'al, 1a -+$ s$ s+%o"$ -+$ $l %&o(+'o 2a ($ /$"($&s$ a +" %&$io -+$ s$a s+%$&io& al ($ s+ os'o $s'5"(a&. D$'$&)i"a& la %é&(i(a "$'a ($l ilo.
VERIFICACI
! Co"s+l'a& 'o(os los 'é&)i"os la/$s -+$ $"+$"'&$ $" la +"i(a(, l+$0o ($ &$ali9a& +"a l$'+&a.
!3 Co"s+l'a&: 3o&)+la&ios li&os 1 3i2$&os -+$ s$ +'ili9a" $" +"a $)%&$sa a0&o%$+a&ia o"'aili9ai*" $" los li&os %&i"i%al$s $4$&iios %&5'ios.
!5 D$sa&&olla& $4$&iios ($ a%liai*", +'ili9a"(o $l )$a"is)o ($ las +$"'as $s'+(ia(as $" la +"i(a( 1 a($)5s +'ili9a"(o +$"'as a(iio"al$s o"si($&a(as $" $l %la" ($ +$"'as.
!7 Bi#(io)ra0*a > RESE, Ca&los, Ma"+al ($ Co"'aili(a( A0&o%$+a&ia, +a&'a $(ii*". S$l$i*" Co"'al$. > .)o"o0&a3!as.o)'&a .)o"o0&a3!as.o)'&aa4osGo"a0&o a4osGo"a0&o
