Trabajo Final de Sistemas Contables Omega

UNIVERSIDAD TECNOLOGICA DE SANTIAGO (UTESA) “Área de Ciencias Económicas y Sociales”

TRABAJO FINAL DE SISTEMA CONTABLE NOMBRE: ARANZATH VIALETH ZORRILLA ZORRILLA CRUZ KARLA INOA JULISSA VARGAS JEANNELY CASTILLO

MATRICULA : 1-10-0226 2-09-2390 1-06-2466 1-09-1902

PROFESORA: MARTHA HERNANDEZ

GRUPO: 005

DICIEMBRE DE 2012 SANTIAGO DE LOS CABALLEROS REPUBLICA DOMINICANA 2

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INTRODUCCION P! "#$ #% $&'!$( )#%*+,%$ *,% *+.. / $)+*+$%*+ ($ *$ %$*$(!+  +&'$&$%*+% .$ #% (+($& "#$ *,%!,$ $ )#, .$ +%),!&*+,%$( !$+(!,( *,%$( / ( .+7$!(( ,'$!*+,%$( !$+8.( ',!  $&'!$( S$ ',%.!: $% $$*#*+% #% (+($& *,%$ / (# *,%!, +%$!%, $%  $&'!$( '! "#$ $ '!,!& .$ *,%++.. #++8., $% .+* $%+.. '!$($%$ #% 7+(+% *! / '!$*+( .$ ( +%),!&*+,%$( )+%%*+$!( E($ (+($& $ '$!&++!: '$!*!($ .$ ,( ',(+$( )!#.$( "#$ ($ '#$.% '!$($%! $% ( *+7+..$( .+!+( !$+8.( ',!  $&'!$( L +&',!%*+ .$   +&'$&$%*+% +&'$&$%*+% .$ #% (+($& (+($& C,%$ C,%$ $% Omega, SRL, !.+* $%  !$*,$**+% / $ ,!.$%&+$%, .$ ( *+7+..$( $*,%&+*( .$  $&'!$(  !7;( .$ +!,( ),!&#!+,( / !$+(!,( *,% ,( *#$( ($ ,+$%$ +%),!&*+% '!  $!$%*+ N,( ($%+&,( *,&'!,&$+.,( *,% *!$! #% (+($& *,%$ '! '!,7$$! #% $)+*+$%$ .+(!+#*+% .$ !$(',%(++..$( *,% ,( &$*%+(&,( .$ *,%!, %$*$(!+, L *,&'<= +$%$ &+! *+ $ )##!, )##!, ',! , %, $ ($!: ($!: .$ &#* #++.. *,%,*$! *#:$( (,% ,( '#%,( "#$ %$*$(+ !$),!8! $% $ (+($& *,%$ / *,%!, +%$!%, '! .$ $( &%$! *,%+%#! *!$*+$%., / '!$($!7! '!$($!7! #% .$*#. .$*#. ,!%+8*+% $% *#%, *#%,  .&+%+(!*+% ($ !$)+$!$

2

INDICE I!"#$%&''!***********************+ IDa"$- %e .a em/#e-a 11 U+**+%>>>>>>>>>>>>>>>>>>>>>>>> ? 12 H+(,!+ ? 1+ N#!$8>>>>>>>>>>>>>>>>>>>> ? 1 S$!: +&'%., , &,.+)+*., $ (+($&>>>>>> 9 1 D$)+%+*+% .$ $& +&',!%*+ $*>>>>>>>> 9 1 O$+7,( $%$!$( / $('$*=)+*,(>>>>>>>>>>> 10 II O#ga!3a'! a%m!-"#a"4a 21 C,%($, .+!$*+7,>>>>>>>>>>>>>>>>>>>>13 22 @#%*+,%$( .$ *. &+$&!,>>>>>>>>>>>>>>13 2+ J#% .$ **+,%+(>>>>>>>>>>>>>>>>>>>14 2 L .&+%+(!*+%>>>>>>>>>>>>>>>>>>>14 III D4-! 5&!'$!a. 6 %e/a#"ame!"a. +1 O!%+!& / $(!#*#! .$  $&'!$(>>>>>>1 +2 D$)+%+*+% .$ ,!%+!&>>>>>>>>>>>>>>1? + + I&',!%*+ .$ ,!%+!&>>>>>>>>>>>>1? + T+',( .$ ,!%+!&(>>>>>>>>>>>>>>>>1? + V$%( / .$(7$%(>>>>>>>>>>>>>>>>20 + @#%*+,%$( .$ *. .$'!&$%,>>>>>>>>>>21 +7 D$)+%+*+% .$ ,( '#$(,(>>>>>>>>>>>>>>>22 IV O#ga!3a'! '$!"a8.e 1 @#%*+,%$( .$ .$'!&$%, .$ *,%++..>>>>26 2 S+($& .$ !$+(!,  #(!>>>>>>>>>>>>>>2 + C,, .$ *#$%(>>>>>>>>>>>>>>>>>>2 2

 I%(!#*+7,>>>>>>>>>>>>>>>>>>>>>>>>>>>32  L+!,( / ),!&#!+,(  #(!($ / (#( !$('$*+7,( +%(!#*+7,(39  D$)+%+*+% .$ *. .$'!&$%, .$ *,%++..>>>>>42 V S-"ema %e '$!"#$. !"e#!$ 1 E)$*+7,>>>>>>>>>>>>>>>>>>>>>>>>>>>>>45 2 C#$%( / .,*#&$%,( ',! *,!!>>>>>>>>>>>>>>>45 + M$!+$( / (#&+%+(!,(>>>>>>>>>>>>>>>>>>>>46  A*+7,( +%%+$(>>>>>>>>>>>>>>>>>>>>>>>46  P(+7,(>>>>>>>>>>>>>>>>>>>>>>>>4 VI Re/$#"e- 6 e-"a%$- 1 E(., .$ (+#*+%>>>>>>>>>>>>>>>>>>>>>>50 2 E(., .$ !$(#.,>>>>>>>>>>>>>>>>>>>>>>52 + E(., .$ )#, .$ $)$*+7,>>>>>>>>>>>>>>>>>>53 Re'$me!%a'$!e-********************** C$!'.&-$!e-************************ A!e9$-****************************7 B8.$g#a5a************************2

2

MARCO TEORICO

2

DATOS DE LA EMPRESA

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N*$ *,% #% *'+ .$ .,( &+,%$( .$ '$(,( .,&+%+*%,( (RD<2, 000,00000) 000,00000) S# *+7+.. '!+%*+' $(  7$% $ +%(*+% .$ ($!7+*+,( .$ ($#!+..

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La m-! La m-! .$  $&'!$( $( '!,7$$!  %#$(!,( *+$%$( ( (,#*+,%$( .$ ($#!+.. "#$ ($% +%%,7.,!(  !7;( .$ #(, .$ $*%,,= .$ '#% '!$*+,( *,&'$++7,( / #% ($!7+*+,  *+$%$ .$ *($ &#%.+

La 4-! La 4-! .$  $&'!$( $( .$%!($  ( %$*$(+..$( .$ ($#!+.. .$ %#$(!,( *+$%$( *,% (,#*+,%$( "#$ %+*+'$% ,/ ,( '!,$&( .$ ($#!+.. .$ &<%

L$- 4a.$#eL$- 4a.$#e- "#$ ',($$  $&'!$( (,% O',!#%+.. .$ *!$*+&+$%, M$,!= *,%+%# E"#+.. $ +%$!+.. G%!-%! / A*+#. .$ ($!7+!

1+

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1

Se#a m/.a!"a%$ $ m$%5'a%$ e. --"ema

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1

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2

ORGANI>ACI?N CONTABLE 2

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2

*. #%, .$ ,( $(.,( )+%%*+$!,( &$%(#$( / %#$( *,% $ )+% .$ 7#!  !8,%++.. .$ ( *+)!(  !$%++.. .$ %$,*+, / ,( !$(#.,( $*,%&+*,( .$  $&'!$( 

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A'"4$- C$##e!"eE5e'"4$ e! Ca=a 6 Ba!'$ C G$%$! C C+* B%*, P,'#! D,&+%+*%, B%*, L$%

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PASIVOS

2

21 211 211-01 211-02 211-03 211-04 211-04-01 211-04-02 211-04-03 211-04-04 211-04-05 211-04-06 211-05 211-05-01 211-05-02 211-05-03 211-05-04 211-05-05 211-05-06 211-06 211-06-01 211-06-02

PASIVOS CORRIENTES C&e!"a- P$# Paga# C#$%( P,! P! S#'+.,!$( C#$%( P,! P! C,&'<= R$*+,%. O!( C#$%( P,! P!

Re"e!'$!e- P$# Paga# ITBIS R$$%+.,( A.&+%+(!.,! .$ @,%., .$ P$%(+,%$( S$#!, @&++! .$ S#. I%),$' I&'#$(, S,!$  R$% ',! P! S$#!, M$.+*, P!+7., / .$ V+.

A'&m&.a'$!e- /$# Paga# S#$.,( A*#&#.,( I%$!$($( S,!$ P!;(&,( A',!$(   A@P A',!$(   S@S A',!$(  I%),$' A',!$( R+$(,( L,!$(

D$'&me!"$- P$# Paga# a C$#"$ P.a3$

212

PASIVOS A LARGO PLA>O

212-01 212-01-02

P!$(&,( P,! P!

+

PATRIMONIO

311 312 313 314 315

 411

 51 511 511-01 511-02

C'+ S,*+ R$($!7 L$ U++..$( %, D+(!+#+.( $% A<,( A%$!+,!$( D+7+.$%.,( G%%*+( /, '$!.+.(

INGRESOS I%!$(,( P,! S$!7+*+,(

GASTOS Ga-"$- O/e#a'$!a.eGa-"$- Ge!e#a.eS#$.,( @#%*+,%!+,( / E&'$.,( S$#!,( M;.+*,( / .$ V+.

2

511-03 511-04 511-05 511-06 511-0 511-0? 511-09 511-10 511-11 511-12 511-13 511-14 511-15 511-16 511-1 511-1? 511-19 511-20 511-21 511-22 511-23 511-24 511-25 511-26 511-2 511-2? 511-29 511-30 511-31 511-32 511-33

A',!$( S$#!,( @&++! / .$ S#. A',!$( P!,% A@P A',!$( P!,% R+$(, L,! A',!$(  IN@OTEP D+$ / G(,( .$ V+$ A&,!+8*+% G(,( .$ O!%+8*+% C$$!*+% A(&$( / R$#%+,%$( C,&#(+$( / L#!+*%$( C#$%( I%*,!$( C#,( / S#(*!+'*+,%$( C'*+*+% B$*( / E%!$$%+&+$%,( G(,( D+7$!(,( R$= P(*# B,%+)+**+,%$( V**+,%$( M$!+$( .$ L+&'+$8 S#&+%+(!,( / M$!+$( .$ O)+*+%( I%!$(,( P! O)+*+%( A.&+%+(!+7( H,%,!!+,( P,! A#.+,!+( @%$( $% C M%$%+&+$%, C$,!= I R$'!*+% C$,!= I D$'!$*+*+% C$,!= I M%$%+&+$%, C$,!= II R$'!*+% C$,!= II D$'!$*+*+% C$,!= II S$!7+*+,( .$ A# / B(#! S$!7+*+,( .$ E%$!= E;*!+* S$!7+*+,( .$ T$;),%, @ $ I%$!%$ S$!7+*+,( .$ C,!!$,( / E%7=,( .$ D,*#&$%,( M!+*#( R$7+(( / P*( .$ V$=*#,(

512 512-01 512-02 512-03 B%*!+(

Ga-"$- F!a!'e#$-

611 611-01 611-02

O"#$- I!g#e-$-

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2

621 621-01 621-02

O"#$- Ga-"$-

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2

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2

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2

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2

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D$'&me!"$- /$# /aga# a '$#"$ /.a3$:

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2

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2

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2

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2

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2

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BIBLIOGRAFIA 2

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