Contabilidad

PRINCIPIOS DE CONTABILIDAD GENERALMENTE ACEPTADOS

Los principios de Contabilidad constituyen conceptos fundamentales que establecen bases adecuadas para:

1. Identificar y delimitar a las entidades económicas, las cuales, por medio de la celebración de operaciones generan información financiera.

2. Valuar las operaciones.

3. Presentar la información financiera.

Dichos principios,pronunciados por el Instituto Mexicano de Contadores Públicos, con base en el consenso de su membresía, son los siguientes:

1. Entidad.

“La actividad económica es realizada por entidades identificabas, las que constituyen combinaciones de recursos humanos, recursos naturales y capital, coordinados por una autoridad que toma decisiones encaminadas a la consecución de los fines de la entidad.”“A la contabilidad, le Interesa Identificar la entidad que persigue fines económicos particulares y que es independiente de otras entidades. Se utilizan para identificar una entidad dos criterios:

(1) conjunto de recursos destinados a satisfacer alguna necesidad social con estructura y operación propios, Y

(2) centro de decisiones independiente con respecto al logro de fines específicos,es decir, a la satisfacción de una necesidad social. Por tanto, la personalidad de un negocio es independiente de la de sus accionistas o propietarios y en sus estados financieros sólo deben incluirse los bienes, valores, derechos y obligaciones de este ente económico independiente. La entidad puede ser una persona física, una persona moral o una combinación de varias de ellas.”

Aplicación enSistemas Computacionales: El término “Entidad” es muy común. En las bases de datos, una entidad es un objeto (persona, cosa, proceso, etc.), del que salen flujos de datos hacia los procesos u otras entidades indicando lo que mandan, por ejemplo, en una empresa, en el área de ventas, la entidad “dientes” manda al proceso “captura de pedidos” el flujo de datos “pedido del cliente X”. Gráfica:

DATOSDE PEDIDOS

2. Realización.

“La contabilidad cuantifica en términos monetarios las operaciones que realiza una entidad con otros participantes en la actividad económica y ciertos eventos económicos que la afectan.”

“Las operaciones y eventos económicos que la contabilidad cuantifica se consideran por ella realizados: (A) cuando ha efectuado transacciones con otros entes económicos. (B)cuando han tenido lugar transformaciones internas que modifican la estructura de recursos o de sus fuentes o cuando han ocurrido eventos económicos externos a la entidad o derivados de las operaciones de ésta y cuyo efecto puede cuantificarse razonablemente en términos monetarios.”

Aplicaciones en Sistemas Computacionales: Esta parte ya está descrita en el punto 1. Se refiere a las actividadesque hay entre las diferentes entidades y que establecen relaciones entre ellas.

3. Periodo Contable.

“La necesidad de conocer los resultados de operación y la situación financiera de la entidad, que tiene una existencia continua, obliga a dividir su vida en períodos convencionales. Las operaciones y eventos así como sus efectos derivados, susceptibles de ser cuantificados, se identifican conel período en que ocurren; por tanto cualquier información contable debe indicar claramente el período a que se refiere. En términos generales, los costos y gastos deben identificarse con el ingreso que originaron, independientemente de la fecha en que se pague

Aplicación en Sistemas Computacionales: Esta parte es muy aplicable en Sistemas. Para generar cualquier reporte o listado referente acualquier tipo de información (de contabilidad, de inventados, de producción, etc.), se necesita un rango de fechas sobre el que se procesará toda la información. Por ejemplo, si quiero obtener un reporte de todas mis entradas al almacén, le debo incluir un periodo de fechas para que procese mi información y me dé los resultados que espero.

4. Valor Histórico Original.

“Las transacciones y…

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