Introduction to Management Accounting, Chap. 1-14

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Publisher : Pearson Educación
ISBN 13 : 9789702606406
Total Pages : 724 pages
Book Rating : 4.6/5 (64 download)

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Book Synopsis Introduction to Management Accounting, Chap. 1-14 by : Charles T. Horngren

Download or read book Introduction to Management Accounting, Chap. 1-14 written by Charles T. Horngren and published by Pearson Educación. This book was released on 2005 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make the right decisions with Horngren/Sundem/Stratton! Horngren/Sundem/Stratton's best-selling texts emphasize decision-making throughout each chapter. Decision-making is introduced in the early text chapters and also appears in many of the text features: "Making Managerial Decisions" boxes, critical thinking exercises, and more. As always, students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. Two text versions enable faculty to select a text that only covers management accounting concepts (Chs. 1-14) or one that includes three chapters of financial accounting review (Chs. 1-17). New OneKey provides the convenience of having all text resources in a single location and available in your choice of course management platform: BlackBoard, WebCT, and CourseCompass. OneKey also includes PH Grade Assist on-line homework with automatic grading and infinite practice for students).

Estados contables

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Publisher : Editorial UOC
ISBN 13 : 8491162097
Total Pages : 181 pages
Book Rating : 4.4/5 (911 download)

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Book Synopsis Estados contables by : Somoza López, Antonio

Download or read book Estados contables written by Somoza López, Antonio and published by Editorial UOC. This book was released on 2016-09-07 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este libro contiene los rasgos fundamentales de los estados contables desde una perspectiva global y asimismo práctica, pues a la vez que se exponen los regulados actualmente por las normas contables españolas e internacionales, incluye aquellos otros que de forma voluntaria pueden elaborarse. Se parte de los tradicionales balance de situación y cuenta de pérdidas y ganancias, para analizar progresivamente los estados de origen y aplicación de fondos en circulante y tesorería (estado de flujos de efectivo), así como los de valor añadido y de cambos. Se ha incorporado también aquella información de carácter social y medioambiental que, actualmente, ha alcanzado gran protagonismo tanto por parte de los organismos internacionales como por numerosas multinacionales. La idea subyacente es que, en este tipo de informes, aun cuando el objeto es (o parece ser) muy diferente al económico, la metodología utilizada tanto en su elaboración como verificación es contable. En definitiva, el lector podrá tener una idea más exacta de qué es lo que podemos saber de una empresa a través de su información contable-financiera.

ESTUDIO PRACTICO DE LA CONTABILIDAD ELECTRONICA 2017

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Publisher : Ediciones Fiscales ISEF
ISBN 13 : 6074069255
Total Pages : 104 pages
Book Rating : 4.0/5 (74 download)

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Book Synopsis ESTUDIO PRACTICO DE LA CONTABILIDAD ELECTRONICA 2017 by : C.P. Mónica Galindo Cosme

Download or read book ESTUDIO PRACTICO DE LA CONTABILIDAD ELECTRONICA 2017 written by C.P. Mónica Galindo Cosme and published by Ediciones Fiscales ISEF. This book was released on with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: El objetivo de este libro, ESTUDIO PRÁCTICO DE LA CONTABILIDAD ELECTRÓNICA, es dar a conocer a los contribuyentes, contadores y personas interesadas en la materia contable los elementos con que cada parte cuenta para llevar a cabo el cumplimiento de las obligaciones establecidas en el CFF con respecto a la contabilidad electrónica; la autoridad para revisar y el contribuyente para evitar caer en violaciones que le llevan a pagar diferencias, multas, accesorios o consecuencias mayores . Contenido: PROLOGO ABREVIATURAS GLOSARIO CAPITULO I. GOBIERNO ELECTRONICO 1. Antecedentes 2. Qué es gobierno electrónico 3. Fases del gobierno electrónico Fase 1: Información Fase 2: Interacción Fase 3: Transacción Fase 4: Transformación 4. Experiencias internacionales 5. Experiencia en Chile CAPITULO II. CONTABILIDAD, DEFINICION, POSTULADOS Y NORMAS DE INFORMACION FINANCIERA 1. Antecedentes 2. Criterios de carácter interno del SAT 3. Definición de contabilidad 4. Qué son las normas de información financiera (NIF) 5. Postulados básicos A. Sustancia económica B. Entidad económica C. Negocio en marcha D. Devengación contable E. Asociación de costos y gastos vs. Ingresos F. Valuación G. Dualidad económica H. Consistencia 6. Depreciación fiscal vs. depreciación contable 7.Costeo absorbente y costeo directo CAPITULO III. CONTABILIDAD ELECTRONICA Y SU INTEGRACION 1.Contabilidad electrónica 2. Integración de la contabilidad para efectos fiscales de acuerdo con el CFF 3. Comentarios a los elementos integrantes de la contabilidad para efectos fiscales 3.1. Los libros 3.2. Sistemas y registros contables 3.3. Papeles de trabajo 3.4. Estados de cuenta 3.5.Cuentas especiales a. Cuentas de reserva de balance b. Cuentas de orden 3.6. Libros y registros sociales a. Reducción de capital b. Exhibición de capital c. Asambleas generales d. Sistema electrónico de la Secretaría de Economía 3.7. Control de inventarios y método de valuación a. PEPS (Primeras Entradas Primeras Salidas) b. Promedio c. Detallistas d. Determinación del margen de utilidad bruta 3.8.Discos y cintas o cualquier otro medio procesable de almacenamiento de datos 3.9. Los equipos o sistemas electrónicos de registro fiscal y sus respectivos registros 3.10. Además de la documentación comprobatoria de los asientos respectivos 3.11. Así como toda la documentación e información relacionada con el cumplimiento de las disposiciones fiscales 3.12. La que acredite sus ingresos y deducciones 3.13.Y la que obliguen otras leyes 3.14. Los avisos o solicitudes de inscripción al registro federal de contribuyentes, así como su documentación soporte (Art. 33 apartado A, fracción II) 3.15. Las declaraciones anuales, informativas y de pagos provisionales, mensuales, bimestrales, trimestrales o definitivos (Art. 33 apartado A, fracción III) 3.16.Las acciones, partes sociales y títulos de crédito en los que sea parte el contribuyente 3.17. La documentación relacionada con la contratación de personas físicas que presten servicios personales subordinados, así como la relativa a su inscripción y registro o avisos realizados en materia de seguridad social y sus aportaciones 3.18. La documentación relativa a importaciones y exportaciones en materia aduanera o comercio exterior 3.19. Comprobar el cumplimiento de los requisitos relativos al otorgamiento de estímulos fiscales y de subsidios 3.20. El control de los donativos de los bienes recibidos por las donatarias autorizadas en términos de la LISR CAPITULO IV. LOS REGISTROS CONTABLES 1. Requisitos de los asientos contables 2. Requisitos establecidos por el RCFF 3.Cinco días para hacer los registros 4. Registros cronológicos y descriptivos 5. Relacionar los folios con la póliza 6. Identificación de las inversiones y su deducción 7. Relacionar los saldos con las operaciones 8.Formulación de estados financieros 9. Relacionar balance general 10. Restitución de IVA e IEPS 11. Estímulos y subsidios fiscales 12. Control de inventarios 13. Asientos en español y moneda nacional a. Plasmarse en idioma español b. Consignar los valores en moneda nacional 14. Centros de costos 15. Operaciones de contado, crédito, parcialidades, etcétera 16. Conciliación aritmética y contable 17. Control de inventarios 18.Arrendamiento financiero 19. Control para donatarias autorizadas 20. Identificación del IVA con actos gravados, exentos o mixtos 21. Contabilidad electrónica a. Los registros contables 22. Publicación de los estados financieros en materia mercantil 23. Dictamen financiero para entidades extranjeras 24. Dictamen financiero para entidades que emiten obligaciones CAPITULO V. CONSERVACION DE LA CONTABILIDAD 1.Plazo para conservar la contabilidad 2. Medios de conservación 2.1. Dónde conservar la contabilidad 2.2. Avisos de cambio de domicilio a. Medios de conservación de la contabilidad 3. Casos de destrucción, robo 4. La nube y la niebla CAPITULO VI. FECHAS DE CUMPLIMIENTO 1. Antecedentes 1.1. Entrada en vigor para entregar la información 1.2. Entrega del catálogo de cuentas 1.3. Entrega ordinaria de la balanza de comprobación 1.3.1. Personas morales 1.3.2. Personas físicas 1.3.3. Contribuyentes emisores de valores que coticen en las bolsas de valores 1.3.4. AGAPES 1.3.5. Balanza de cierre del ejercicio 1.4. Entrega de pólizas (Regla 2.8.1.6. y 2.8.1.7. RMF) 1.4.1. Plazo para la entrega de las pólizas CAPITULO VII. INFORMACION A ENTREGAR AL SAT 1. Catálogo de cuentas 1.1. Nomenclatura y características del archivo 2. Código agrupador de cuentas del SAT 3. Balanza de comprobación 3.1. Balanza de comprobación. Caso práctico 4. Información de las pólizas del período 5. Sello digital de la contabilidad electrónica 6. Catálogo de métodos de pago 7. Buzón tributario 8. Proveedor de certificación de recepción de documentos digitales CAPITULO VIII. ASPECTOS A CUIDAR EN MATERIA CONTABLE 1. La operación “carrusel” en la compra de comprobantes fiscales 1.1. El dinero reciclado 2. Los préstamos de socios, accionistas o terceros con ellos relacionados 2.1. Dividendos fictos 2.2. Conceptos no considerados como dividendos fictos 2.3. Otros puntos a cuidar CAPITULO IX. REVISIONES ELECTRONICAS 1. La contabilidad como prueba en contra del contribuyente CAPITULO X. INFRACCIONES Y DELITOS, SANCIONES PECUNIARIAS Y CORPORALES 1. Infracciones relacionadas con la contabilidad Consideraciones 2. Delitos y penas relacionados con la contabilidad 3. Infracciones relacionadas con el envío de la contabilidad APENDICE I. JURISPRUDENCIAS EN MATERIA DE CONTABILIDAD ELECTRONICA REFERENCIAS DOCUMENTALES LEGISLATIVAS PAGINAS WEB CONSULTADAS BIBLIOGRAFICAS

Supuestos de Contabilidad Financiera

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Publisher :
ISBN 13 : 9788436840643
Total Pages : 368 pages
Book Rating : 4.8/5 (46 download)

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Book Synopsis Supuestos de Contabilidad Financiera by : María Jesús Cámara Zorzano

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Tax Aspects of Fiscal Federalism

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Publisher : IBFD
ISBN 13 : 908722110X
Total Pages : 797 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Tax Aspects of Fiscal Federalism by : Gianluigi Bizioli

Download or read book Tax Aspects of Fiscal Federalism written by Gianluigi Bizioli and published by IBFD. This book was released on 2011 with total page 797 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website

Refiguring Democracy

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Publisher : Routledge
ISBN 13 : 1351663291
Total Pages : 172 pages
Book Rating : 4.3/5 (516 download)

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Book Synopsis Refiguring Democracy by : Ramón Feenstra

Download or read book Refiguring Democracy written by Ramón Feenstra and published by Routledge. This book was released on 2017-06-26 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: Spain has become a remarkable democratic laboratory in which millions of citizens are experimenting with new forms of political expression. This book examines the dynamics of this political laboratory, showing that the upheavals it is experiencing are likely in the near future to affect democracies elsewhere in the world. Examining the new means of participation that were established in fields where digital communication tools enabled the launch of novel dynamics of political action, the reader will gain access to a comprehensive analysis of the reshaping and mutation process that has affected fields such as activism, political parties and political participation. Using a case study of the Spain between 2011 and 2015, the book focuses on the changes that have taken place in politics and communication in Spain, paying particular attention to the 15M movement and its disruptive, innovative strength in all matters related to politics and communication. The chapters cover political repertoires and the hybridization of horizontal and vertical political logics; the appearance of new political parties; the establishment of monitoring mechanisms as an essential means of political expression and participation; and the subversion of rationality across media as a product of the communication strategies implemented by online political activism. Showing that Spain is not just at the forefront of democratic innovation, but that it is a political laboratory in which trials are taking place that tell us much about the future of democracy everywhere, this book will be of great use to scholars of political theory, democracy and philosophy.

Two Hundred Years of Accounting Research

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Publisher : Routledge
ISBN 13 : 1135980586
Total Pages : 630 pages
Book Rating : 4.1/5 (359 download)

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Book Synopsis Two Hundred Years of Accounting Research by : Richard Mattessich

Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand

Ingeniería financiera

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Publisher : Editorial Almuzara
ISBN 13 : 8483561840
Total Pages : 230 pages
Book Rating : 4.4/5 (835 download)

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Book Synopsis Ingeniería financiera by : Ignacio de la Torre

Download or read book Ingeniería financiera written by Ignacio de la Torre and published by Editorial Almuzara. This book was released on 2006-12 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Worldcom, Enron, Parmalat... son algunos de los escándalos que han puesto de moda la contabilidad creativa y la ingeniería financiera. Ignacio de la Torre acumula una gran experiencia como analista bursátil de dos bancos europeos en escudriñar desde grandes empresas mundiales a chicharros españoles. Como buen profesor de contabilidad forense que es, nos explica, de forma sencilla y fácil, el origen de estas y otras muchas desviaciones contables y cómo algunas empresas utilizan estos atajos. La profusión de casos prácticos de organismos públicos y de empresas como Ahold, Nortel, Xerox... y el nivel de detalle del análisis convierten este libro en obligada lectura para aquellos que quieran entender los estados financieros y la verdadera marcha de las empresas, para los que quieran aprender a leer entre líneas. Porque la última línea depende de las anteriores y no hay engañado más culpable que el que no quiere leer.

The Pan American Book Shelf

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Publisher :
ISBN 13 :
Total Pages : 1146 pages
Book Rating : 4.:/5 (26 download)

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Download or read book The Pan American Book Shelf written by and published by . This book was released on 1944 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Limitation on Benefits Clauses in Double Taxation Conventions

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041161430
Total Pages : 438 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Limitation on Benefits Clauses in Double Taxation Conventions by : Félix Alberto Vega Borrego

Download or read book Limitation on Benefits Clauses in Double Taxation Conventions written by Félix Alberto Vega Borrego and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping – whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax – can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with requirements found in the limitation on benefits (LOB) clauses in tax treaties. This second edition of the only publication directly analysing the legal framework and application of LOB clauses in double taxation conventions adds detailed coverage of such major recent developments as the recent tax treaties concluded between the United States (US) and European Union (EU) Member States, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), and relevant new rulings handed down by the European Court of Justice. Among the subjects and topics covered are the following: – definition of the concepts of person and residence provided in the OECD model; – concept of beneficial owner; – application of domestic anti-avoidance rules; – adoption of specific provisions to counter the phenomenon of treaty shopping; – determination of sufficient nexus with the state of residence or a real business purpose;and – possible consequences of the incompatibility of LOB clauses with EU law. This new edition will continue to provide tax attorneys, tax professionals, and government officials with the perspective needed for effective decision-making in this realm of international taxation. Academics and researchers in taxation will also appreciate the in-depth and up-to-date coverage of this important subject.

Routledge Spanish Dictionary of Business, Commerce and Finance Diccionario Ingles de Negocios, Comercio y Finanzas

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Publisher : Taylor & Francis
ISBN 13 : 1040281958
Total Pages : 1200 pages
Book Rating : 4.0/5 (42 download)

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Book Synopsis Routledge Spanish Dictionary of Business, Commerce and Finance Diccionario Ingles de Negocios, Comercio y Finanzas by : Emilio G. Muniz Castro

Download or read book Routledge Spanish Dictionary of Business, Commerce and Finance Diccionario Ingles de Negocios, Comercio y Finanzas written by Emilio G. Muniz Castro and published by Taylor & Francis. This book was released on 2024-11-01 with total page 1200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Dictionary consists of some 100,000 terms in both Spanish and English, drawn from the whole range of business, finance and banking terminology. Over 45 subject areas are covered, compiled by a team of international terminologists

Revista de Fomento Social

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Publisher :
ISBN 13 :
Total Pages : 516 pages
Book Rating : 4.3/5 ( download)

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Download or read book Revista de Fomento Social written by and published by . This book was released on 2000 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Finanzas para todos (ICADE)

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Publisher : Editorial Almuzara
ISBN 13 : 8483566249
Total Pages : 148 pages
Book Rating : 4.4/5 (835 download)

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Book Synopsis Finanzas para todos (ICADE) by : José Luis Martín

Download or read book Finanzas para todos (ICADE) written by José Luis Martín and published by Editorial Almuzara. This book was released on 2011-05 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Una recopilación de los conceptos financieros que todo profesional debe conocer.

Global History of Accounting, Financial Reporting and Public Policy

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Publisher : Emerald Group Publishing
ISBN 13 : 0857248111
Total Pages : 173 pages
Book Rating : 4.8/5 (572 download)

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Book Synopsis Global History of Accounting, Financial Reporting and Public Policy by : Gary J. Previts

Download or read book Global History of Accounting, Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2011-07-12 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addresses Global Accounting History developments, focusing upon financial reporting, and related institutional aspects of disclosures for accountability and decision making purposes. This title also addresses five countries of the Americas, Argentina, Brazil, Canada, Mexico and the United States of America.

Host Bibliographic Record for Boundwith Item Barcode 30112044669122 and Others

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Publisher :
ISBN 13 :
Total Pages : 2422 pages
Book Rating : 4.:/5 (31 download)

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Download or read book Host Bibliographic Record for Boundwith Item Barcode 30112044669122 and Others written by and published by . This book was released on 2013 with total page 2422 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Who's who in Spain

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Publisher :
ISBN 13 :
Total Pages : 1966 pages
Book Rating : 4.3/5 (91 download)

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Download or read book Who's who in Spain written by and published by . This book was released on 1992 with total page 1966 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Proceedings of the Second Pan American Scientific Congress

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Publisher :
ISBN 13 :
Total Pages : 690 pages
Book Rating : 4.A/5 ( download)

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Download or read book Proceedings of the Second Pan American Scientific Congress written by and published by . This book was released on 1917 with total page 690 pages. Available in PDF, EPUB and Kindle. Book excerpt: