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CONTABILIDAD : Estado de Ganancias y Perdidas
Enviado por GENARO14 el 1/8/2005 5:24:40 (29620 Lecturas) Noticia del mismo redactor
CONTABILIDAD

Definición
Es un estado financiero que mide los resultados obtenidos a largo de un periodo de tiempo determinado, comparando los ingresos obtenidos y los gastos relacionados con la obtención de dichos ingresos por tanto se puede decir que mide el éxito o el fracaso de un ente en un periodo determinado.

Es un EE.FF de carácter dinámico que resume los hechos significativos que ocurrieron en un periodo como consecuencia de sus operaciones normales.


Los Principios que son aplicables a este EE.FF son los siguientes
-Empresa en Marcha
-Devengado
-Uniformidad
-Importancia relativa
-Información comparativa

Métodos de Presentación

1.E.G.P. por Función
También llamado método del costo de ventas, mediante este método los gastos se clasifican de acuerdo a su función estructural, y se divide de acuerdo a los siguientes elementos:

-Secciones o cuentas relativas a los productos
-Fases generales de la administración
-Departamentos de operación o producción

Básicamente es este método se puede identificar fácilmente los ingresos(proveniente de las ventas normales de la empresa, otros ingresos y los ingresos excepcionales) y gastos(provenientes de obtención de servicios y provisiones diversas).
De acuerdo al segundo elemento mencionado y la que es aceptable por todos, se puede estructurar de la siguiente manera:
a)Operaciones Ordinarias
En este se subdividen de la siguiente forma:
-Costos de los artículos vendidos: son todos aquellos costos en que se incurren para llevar a la venta un bien, un producto o un servicio.
-Costo de Mercadeo o distribución: son todos aquellos que se incurren en el área que se encarga de en llevar el producto, desde la empresa hasta el ultimo consumidor(pueden ser de almacenaje transporte, etc).
-Costos generales de administración: son aquellos costos que se originan en el área de administración( pueden ser gastos de operación de oficinas generales, gastos de relaciones publicas entre otros).
-Costos financieros: son costos que se generan debido a ciertas decisiones financieras(intereses, diferencia en cambio, etc).
b)Operaciones Extraordinarias
Son transacciones que tienen como característica principal que su ocurrencia es poco probable y se presenta en EGP de forma independiente para su fácil identificación y compresión.

2.E.G.P. por Naturaleza
Mediante este método los gastos se clasifican de acuerdo a su esencia.

Noticia anterior - Noticia siguiente Versión imprimible Enviar a un amigo Crea un documento PDF con la noticia


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12/1/2009 15:50:00 - ALGUNOS ALCANCES SOBRE EL "NON BIS IN IDEM" EN MATERIA TRIBUTARIA
19/3/2008 1:05:10 - Los Libros contable y el Aspecto Tributario
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