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Sistemas Contables
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Book Synopsis Management Information Systems by : Kenneth C. Laudon
Download or read book Management Information Systems written by Kenneth C. Laudon and published by Pearson Educación. This book was released on 2004 with total page 618 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Information Systems provides comprehensive and integrative coverage of essential new technologies, information system applications, and their impact on business models and managerial decision-making in an exciting and interactive manner. The twelfth edition focuses on the major changes that have been made in information technology over the past two years, and includes new opening, closing, and Interactive Session cases.
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).
Download or read book Business written by Ricky W. Griffin and published by Pearson Educación. This book was released on 2004 with total page 722 pages. Available in PDF, EPUB and Kindle. Book excerpt: For Introduction to Business courses. This best-selling text by Ricky Griffin and Ronald Ebert provides students with a comprehensive overview of all the important functions of business. Each edition has introduced cutting-edge firsts while ensuring the underlying principles that guided its creation, Doing the Basics Best, were retained. The seventh edition focuses on three simple rules- Learn, Evaluate, Apply. - NEW- Chapter 2: Understanding the Environments of Business - This new chapter puts business operations in contemporary context, explaining the idea of organizational boundaries and describing the ways in which elements from multiple environments cross those boundaries and shape organizational activities. This chapter sets the stage as an introduction to some of the most important topics covered in the rest of the book, for example: - The Economics Environment includes the role of aggregate output, standard of living, real growth rate; GDP per capita; real GDP; purchasing power parity; and the Consumer Price Index. - The Technology Environment includes special attention to new tools for competitiveness in both goods and services and business process technologies, plus e
Book Synopsis Sistemas contables by : Jairo Hernando Cardona Aguirre
Download or read book Sistemas contables written by Jairo Hernando Cardona Aguirre and published by . This book was released on 1998 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Catherine D. Farvacque-Vitkovic Publisher :World Bank Publications ISBN 13 :1464806950 Total Pages :964 pages Book Rating :4.4/5 (648 download)
Book Synopsis Finanzas municipales by : Catherine D. Farvacque-Vitkovic
Download or read book Finanzas municipales written by Catherine D. Farvacque-Vitkovic and published by World Bank Publications. This book was released on 2015-10-26 with total page 964 pages. Available in PDF, EPUB and Kindle. Book excerpt: Desde Detroit hasta Lahore, la mayoría de las ciudades del mundo enfrentan problemas financieros, y aun así se espera que lleven a cabo sus funciones cada vez más complejas. Finanzas municipales - Manual para los gobiernos locales toma partido. Se pone del lado de los alcaldes y de los responsables de los asuntos municipales. Son escasas las publicaciones sobre este tema dirigidas tan directa y pragmáticamente a las autoridades decisorias y al personal financiero a nivel local. El contenido y los mensajes principales procuran responder a las inquietudes y a las cuestiones que enfrentan diariamente las ciudades y los municipios en la administración de sus finanzas. Finanzas municipales - Manual para los gobiernos locales asume una posición. En ocho capítulos, en esta obra se pasa revista a las lecciones aprendidas sobre relaciones intergubernamentales; finanzas de las áreas metropolitanas; gestión financiera, de los ingresos, de los gastos y de los activos públicos; financiamiento externo, y medición del desempeño de las finanzas municipales. Abarca temas tales como la descentralización, la transparencia y la rendición de cuentas, y aborda temas menos explorados como la gestión de activos, la capacidad crediticia, la respuesta frente a crisis financieras y los mecanismos de presentación de informes a los diversos niveles de gobierno y a la ciudadanía. Finanzas municipales - Manual para los gobiernos locales hace un llamado a la acción. No solo aporta conocimientos de avanzada en muchas cuestiones técnicas, sino que también guía a los gobiernos locales en el laberinto de los instrumentos existentes. En particular, la autoevaluación de las finanzas municipales que se propone en el capítulo 8 debería ayudar a los municipios a evaluar su propia situación y a avanzar en la senda de las reformas.
Book Synopsis Management Information Systems by : Raymond McLeod
Download or read book Management Information Systems written by Raymond McLeod and published by Pearson Educación. This book was released on 1998 with total page 698 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text enjoys a strong loyalty among instructors who adopt it. Focusing on the role of managers within an organization, the text emphasizes the development of computer-based information systems to support an organization's objectives and strategic plans. The General Systems Model is, introduced in Chapter 6, and implemented throughout the rest of the text.
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.
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.
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
Book Synopsis Sistemas contables by : Orlando Parra Parra
Download or read book Sistemas contables written by Orlando Parra Parra and published by . This book was released on 1983 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Book Synopsis Innovations in Governmental Accounting by : Vicente Montesinos
Download or read book Innovations in Governmental Accounting written by Vicente Montesinos and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.
Book Synopsis Standardization of Financial Reporting and Accounting in Latin American Countries by : Lourenço, Isabel
Download or read book Standardization of Financial Reporting and Accounting in Latin American Countries written by Lourenço, Isabel and published by IGI Global. This book was released on 2015-07-01 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.
Download or read book Gobernabilidad y desarrollo written by and published by World Bank Publications. This book was released on 1992 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Governance,' as defined by the World Bank in its 1992 report, 'Governance and Development', is 'the manner in which power is exercised in the management of a country's economic and social resources for development.' The report deemed it is within the Bank's mandate to focus on the following: -the process by which authority is exercised in the management of a country's economic and social resources -the capacity of governments to design, formulate, and implement policies and discharge functions.Also available: 'Governance: The World Bank's Experience' (ISBN 0-8213-2804-2) Stock No. 12804.
Book Synopsis How to Open and Operate a Profitable Restaurant by : Steve Malaga
Download or read book How to Open and Operate a Profitable Restaurant written by Steve Malaga and published by AuthorHouse. This book was released on 2010 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: - Plan and organize your new startup restaurant business - Make more money in your existing restaurant and improve ROI This restaurant startup book is easy to read and the tips and strategies are time proven and used by successful restaurateurs worldwide.
Book Synopsis International Financial Reporting Standards and New Directions in Earnings Management by : Oliveira, Jonas da Silva
Download or read book International Financial Reporting Standards and New Directions in Earnings Management written by Oliveira, Jonas da Silva and published by IGI Global. This book was released on 2019-03-22 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Book Synopsis Regional Comparisons in Comparative Policy Analysis Studies by : Iris Geva-May
Download or read book Regional Comparisons in Comparative Policy Analysis Studies written by Iris Geva-May and published by Taylor & Francis. This book was released on 2020-06-29 with total page 521 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume Three of the Classics of Comparative Policy Analysis, contains chapters concerned with "Regional Comparisons and Policy Analysis" – one of the most prevailing approaches in comparative public policy. Through the prism of inter-jurisdiction comparisons of similarities and variations, they address comparisons in specific policy sectors, governance or institutional constructs, and political regimes. The foci are, nevertheless, on those comparisons between countries or regions, which help to lesson-draw by identifying and understanding the variation in policy analysis and policy making that exists within or across regions. One benefit of regional comparisons is that it often allows studies to hold constant many variables, ranging from colonial legacy to federal systems, or from language to specific traditions, and more effectively isolate dependent variables. Regional organizations like the Organization for Economic Co-operation and Development (OECD) or European Union are also considered as catalysts for regional policy approaches and harmonization, and occupy a major role in this volume. The chapters address a broad and diverse number of countries and geographical areas: Latin America, North America, East Asia, Southeast Asia, Southern Africa, the Baltic states, the Nordic states, Western Europe, Central Europe, Eastern Europe, and Europe as a whole. "Regional Comparisons and Policy Analysis" will be of great interest to scholars and learners of public policy and social sciences, as well as to practitioners considering what can be learned or facilitated through methodologically and theoretically sound approaches. The chapters were originally published as articles in the Journal of Comparative Policy Analysis which in the last two decades has pioneered the development of comparative public policy. The volume is part of a four-volume series, the Classics of Comparative Policy Analysis including Theories and Methods, Institutions and Governance, Regional Comparisons, and Policy Sectors. Each volume showcases a different new chapter comparing domains of study interrelated with comparative public policy: political science, public administration, governance and policy design, authored by the JCPA co-editors Giliberto Capano, Iris Geva-May, Michael Howlett, Leslie A. Pal and B. Guy Peters.
