PROF. ECON. LUIS ARAMBURU ALVARO
PROF. ECON. LUIS ARAMBURU ALVARO
CUSCO - 2012
CUSCO - 2012
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CONTABILIDAD BANCARIA
CONTABILIDAD BANCARIA
•
•
CONT
CONTABILIDAD
ABILIDAD GENERAL
GENERAL
•
•
DEFINICIÓN
DEFINICIÓN
••
La palabra contabilidad se deriva del verbo latino
La palabra contabilidad se deriva del verbo latino “Computare”
“Computare”
que
que
significa contar o computar. La Contabilidad tiene dos significados:
significa contar o computar. La Contabilidad tiene dos significados:
Aritmético y literario, la primera se refiere a hacer cuentas y la
Aritmético y literario, la primera se refiere a hacer cuentas y la
segunda a hacer cuentos, por lo tanto la Contabilidad cuenta los
segunda a hacer cuentos, por lo tanto la Contabilidad cuenta los
valores y cuenta la historia de las
valores y cuenta la historia de las empresas.
empresas.
La Contabilidad como ciencia que es tiene como finalidad informar
La Contabilidad como ciencia que es tiene como finalidad informar
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CONTABILIDAD BANCARIA
CONTABILIDAD BANCARIA
•
•
La Contabilidad a través del tiempo ha ido refinando sus normas y
La Contabilidad a través del tiempo ha ido refinando sus normas y
principios, de igual forma su conceptualización ha sufrido
principios, de igual forma su conceptualización ha sufrido
modificaciones diversas, conforme a los acontecimientos modernos
modificaciones diversas, conforme a los acontecimientos modernos
de la globalización económica de estos últimos tiempos.
de la globalización económica de estos últimos tiempos.
•
•
El concepto de Contabilidad se desarrolló desde 2 puntos de vista,
El concepto de Contabilidad se desarrolló desde 2 puntos de vista,
técnico y científico. Según el Instituto Latinoamericano de
técnico y científico. Según el Instituto Latinoamericano de
Contaduría técnicament
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CONTABILIDAD BANCARIA
CONTABILIDAD BANCARIA
••
Pero la Contabilidad no sólo registra e informa sino que sirve de
Pero la Contabilidad no sólo registra e informa sino que sirve de
gestión y perspectiva económica, lo que ha dado lugar a la siguiente
gestión y perspectiva económica, lo que ha dado lugar a la siguiente
conceptualización científica.
conceptualización científica.
• •
Contabilidad:
Contabilidad: “Es
“Es
la ciencia que a través del análisis e
la ciencia que a través del análisis e
interpretación de los registros contables nos permite conocer la
interpretación de los registros contables nos permite conocer la
verdadera situación económica y financiera de la empresa
verdadera situación económica y financiera de la empresa
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CONTABILIDAD BANCARIA
CONTABILIDAD BANCARIA
•
•
La Contabilidad al coordinar y disponer en registros contables las
La Contabilidad al coordinar y disponer en registros contables las
operaciones ef
operaciones efectuadas por una
ectuadas por una empresa tiene como fin:
empresa tiene como fin:
•
•
Saber la situación económica, ¿Cómo está?
Saber la situación económica, ¿Cómo está?
••
Saber el resultado obtenido por la entidad económica, ¿Cuánto
Saber el resultado obtenido por la entidad económica, ¿Cuánto
obtuvo?
obtuvo?
•
•
Saber las causas del resultado, ¿Por qué se obtuvo?
Saber las causas del resultado, ¿Por qué se obtuvo?
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CONTABILIDAD BANCARIA
CONTABILIDAD BANCARIA
•
•
La Contabilidad representa un testimonio continuo de la vida
La Contabilidad representa un testimonio continuo de la vida
mercantil de todo negocio, haciendo uso de los registros contables,
mercantil de todo negocio, haciendo uso de los registros contables,
se analiza e
se analiza e interpret
interpreta el presente y
a el presente y se proyecta el futuro.
se proyecta el futuro.
•
•
La Contabilidad no se considera una disciplina aislada, muy por el
La Contabilidad no se considera una disciplina aislada, muy por el
contrario, está en constante movimiento y en relación con otras
contrario, está en constante movimiento y en relación con otras
materias se alimenta de los diferentes cambios que requiere el
materias se alimenta de los diferentes cambios que requiere el
mundo de los negocios como son la globalización y la
mundo de los negocios como son la globalización y la
competitividad. Al ingresar a un mundo de constante flujo de
competitividad. Al ingresar a un mundo de constante flujo de
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CONTABILIDAD BANCARIA
CONTABILIDAD BANCARIA
•
•
IMPORT
IMPORTANCIA Y
ANCIA Y OBJETIVOS
OBJETIVOS
La Contabilidad moderna está lejos de ser un simple registro de lo
La Contabilidad moderna está lejos de ser un simple registro de lo
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CONTABILIDAD BANCARIA
CONTABILIDAD BANCARIA
•
•
La Contabilidad es importante para:
La Contabilidad es importante para:
•
•
La Empresa:
La Empresa:
Porque es el medio que permite conocer el desenvolvimiento del negocio
Porque es el medio que permite conocer el desenvolvimiento del negocio
y el resultado que este obtiene al término de cada ejercicio económico.
y el resultado que este obtiene al término de cada ejercicio económico.
•
•
Los Inversionistas:
Los Inversionistas:
Porque por medio de la contabilidad pueden saber si les conviene o
Porque por medio de la contabilidad pueden saber si les conviene o
no continuar invirtiendo.
no continuar invirtiendo.
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CONTABILIDAD BANCARIA
CONTABILIDAD BANCARIA
•
•
La ciencia contable también es una herramienta de la planeación
La ciencia contable también es una herramienta de la planeación
económica en todos los niveles, por ello abarca una serie de
económica en todos los niveles, por ello abarca una serie de
objetivos como:
objetivos como:
La contabilidad represent
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CONTABILIDAD BANCARIA
CONTABILIDAD BANCARIA
•
•
En base a la contabilidad se puede conocer la eficacia o deficiencia de la
En base a la contabilidad se puede conocer la eficacia o deficiencia de la
administración y su función económico social qu
administración y su función económico social que lleva a cabo.
e lleva a cabo.
•
•
El proceso contable cumple un papel ejecutivo en el sentido de propiciar
El proceso contable cumple un papel ejecutivo en el sentido de propiciar
las recomendaciones para corregir las diferencias que se vayan
las recomendaciones para corregir las diferencias que se vayan
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CONTABILIDAD BANCARIA
CONTABILIDAD BANCARIA
•
•
LA CONTABILIDAD COMO SISTEMA
LA CONTABILIDAD COMO SISTEMA
••
Dentro del macro-
Dentro del macro-sistema “empresa” existe una variedad de
sistema “empresa” existe una variedad de
Subsistemas de Información Administrativ
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