Proyecto Keilyn- Alexandra)

7/25/2019 Proyecto Keilyn- Alexandra)

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REPBLICA BOLIVARIANA DE VENEZUELA

MINISTERIO DEL PODER POPULAR PARA LA EDUCACIN

UNIVERSITARIA, CIENCIA Y TECNOLENOLOGICO

INSTITUTO UNIVERSITARIO DE TECNOLOGA DE LOS LLANOS

FUNDACIN MISIN SUCRE ALDEA JUAN JOS RONDN

PROGRAMA NACIONAL DE FORMACIN EN ADMINISTRACIN

VALLE DE LA PASCUA, ESTADO GURICO.

ESTRATEGIAS PARA LA ORIENTACION SOBRE EL MANEJO DE LOS

LIBROS CONTABLES A MIEMBROS DEL CONSEJO COMUNAL 5 DE

JULIO SUR DEL MUNICIPIO LEONARDO INFANTE EN VALLE DE LA

PASCUA, ESTADO GUARICO.


2/196








APROBACION DEL COORDINADOR.

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"%.$>$.?>@, E4)*1*&- !(13&, 20+-*/0+ / 1* )/91* / (/&-(/*/ N< C.I.V=

$.$.?", P*+* 02-*+ 20+ 1 -7-910 / T)&()0 S92+(0+ U&(+4(-*+(0 &

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'+(-04 49()(&-4 2*+* 4+ 40'-(/04 * 1* 2+4&-*)(& 2H51()* 3 * 1*


3/196

DEDICATORIA

L /03 8+*)(*4 * D(04 -0/0 20/+040 20+ (19'(&*+' 3 89(*+' 20+ 1

59& )*'(&0 3 /*+' 9+:*4 & 4- 1*+80 -+)60 3 20/+ *1)*&:*+ 9&0 /

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2*+* )*/* /7* 4+ '0+.

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& 1 '0'&-0 94-0.

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*)(1(-*/0+*, 9(& )0& '9)6* 2*)(&)(* &04 0+(&- 3 *39/0 * )9'21(+ 4-*

'-* 8+*)(*4 C*+'13 R9(:.

D (89*1 0+'* 9(+0 /*+1 1*4 8+*)(*4 * /04 2+040+4 9(&4 9+0&


4/196

DEDICATORIA

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20+ *)0'2*K*+' & )*/* 2*40 9 /03, 20+ (19'(&*+ '( '&-, 20+ /*+'

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'( 4020+- 3 )0'2*K7* /9+*&- -0/0 4- 2+70/0 / 4-9/(0.

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5+(&/*/0, 20+ 4+ '210 / 19)6*, / 0+-*1:* 3 2+4+*&)(*, 20+ /*+'

1* /9)*)(& -*&-0 *)*/'()* )0'0 / (/*. M*' 8+*)(*4 -0/0 4-0 - 10

/50 * -(.

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8*&*4 / 4+ )*/* /7* '0+. L04 *'0. A '(4 6+'*&04 J04 R*'7+:, L9(4

R*'7+: 3 !&&3 E4)*1*&- 20+ '0-(*+', 20+ *203*+', 104 9(+0 '9)60.

A '7 )9K*/* Y91(*&* / R*'7+: 3 '( -7* M+)/4 S0951-- 20+ 6*5+

0'&-*/0 & '7 1 /40 / 492+*)(&.

A '( P+040+* C*+'13 R9(: 20+ 49 49+:0 3 //()*)(&, 20+ 49

2*)(&)(* 3 0+(&-*)(& 9 6*& 4(/0 9&/*'&-*14 2*+* 1* +*1(:*)(& /


5/196

AGRADECIMIENTOS

S0& &9'+04*4 1*4 2+40&*4 * 1*4 9 14 /5'04 *8+*/)+ 20+

*39/*+&04 & 1 108+0 / &94-+* )*+++*, 4 /'*4(*/0 20)0, 1 /)(+

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695(4'04 6)60 +*1(/*/ 4- 49K0 -*& *&61*/0 )0'0 4 1* )91'(&*)(&

/ &94-+* )*+++* 9&(+4(-*+(*.

A &94-+0 SK0+ J49)+(4-0 2+('0+/(*1'&- 20+ /*+&04 1* 4*5(/9+7*, 1*)0&4-*&)(* 3 1* 2*)(&)(* 2*+* 20/+ +*1(:*+ 4- -+*5*0, 20+ /*+&04 1

2+((18(0 / 1* (/*.

A &94-+* *440+* C*+'13 R9(: 20+ 89(*+&04 & -0/0 '0'&-0 2*+*

1*50+*+ 4- -+*5*0, 5+(&/*+ 49 *2030, 49 )0&0)('(&-0, -('20 3 2*)(&)(*

& -0/*4 1*4 )0++))(0&4 / 4- -+*5*0, * 11* '9)6*4 8+*)(*4.

A &94-+04 2*/+4 20+ 4-*+ /7* -+*4 /7* 5+(&/*&/0 49 *2030 & 1*


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ESTRATEGIAS PARA LA ORIENTACION SOBRE EL MANEJO DE LOS

LIBROS CONTABLES A MIEMBROS DEL CONSEJO COMUNAL 5 DE

JULIO SUR DEL MUNICIPIO LEONARDO INFANTE EN VALLE DE LA

PASCUA, ESTADO GUARICO.

TUTOR: LCDA. CARMELY RUIZ

AUTORES: RODRIGUEZ Y ESCALANTE

MA-O, /05.

RESUMEN


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INDICE GENERAL

A2+05*)(& /1 C00+/(&*/0+ ((

D/()*-0+(* (((

D/()*-0+(* (

A8+*/)('(&-04

R49'& (

&/() G&+*1 ((

L(4-* / -*51*4 ;

L(4-* / (89+*4 ;(

L(4-* / 0-04 ;((

I&-+0/9))(& $

SECCION I DESCRIPCION DEL CONTE1TO >

R*:& 40)(*1 >

V(4(& >

M(4(& >


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P1*&-*'(&-0 /1 P+051'* $#

P+024(-0 G&+*1 $"

P+024(-04 E42)7()04 $"

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V(&)91*)(& /1 P+03)-0 )0& 1 P1*& / D4*++0110 E)0&'()0 3S0)(*1 / 1* N*)(& "#$>="#$@

$%

L7&*4 / (&4-(8*)(& /1 PNFA 3 T+*&4+4*1(/*/ )0& 1 E /S0)(0=)+7-()0 3 P+04(0&*1

$?

SECCION II. PLAN DE ACCION $Q

P1*& / A))(& $Q

C+0&08+*'* ""

SECCION III. CONTRASTACION "

A&-)/&-4 "

B*44 -+()*4 "%


9/196

M'0+(* D4)+(2-(* ?

D4)+(2)(& /1 P+0/9)-0 ?

P+4&-*)(& /1 P+0/9)-0 0 S+()(0

D4)+(2)(& / 104 T*11+4 R*1(:*/04 Q

E*19*)(& / 104 T*11+4 %?

I&4-+9'&-04 A21()*/04 2*+* 1* E*19*)(& / 104 T*11+4R*1(:*/04

%?

P1*& / C*2*)(-*)(& S05+ 104 L(5+04 C0&-*514 ?"

R1;(0&4 F(&*14 ?>

C0&)194(0&4 ?%

R)0'&/*)(0&4 ?

R+&-4 B(51(08+()04 ?

ANE1OS #


10/196

Ta2la N35.P1*& / A))(& $Q

Ta2la N36. C+0&08+*'* / A)-((/*/4 ""

Ta2la N3 7.P1*& / C*2*)(-*)(& 405+ 104 1(5+04 )0&-*514 ?


11/196


12/196

F"" N8 5E;21()*&/0 )'0 6*)+ 104 *4(&-04 & 1 1(5+0 /(*+(0

F"" N86 R*1(:*&/0 2+95* /1 S89&/0 T*11+

F"" N8 7T+)+ -*11+ / )*2*)(-*)(& %

F"" N89M('5+04 /1 )0&40 )0'9&*1 4)9)6*&/0 1* ;21()*)(& / 10

9 4 9& 1(5+0 / (&&-*+(0

%

F"" N8M('5+04 /1 C0&40 C0'9&*1 4)9)6*&/0 1* ;21()*)(& ?

F"" N80/T*11+ /()-*/0 20+ 1 P+0. N140& S*+'(&-0 ?

F"" N800P+0. N140& S*+'(&-0 R*1(:*&/0 1* ;21()*)(&

F"" N80M('5+04 /1 C0&40 C0'9&*1

F"" N804E&-+8* / )+-(()*/04 * '('5+04 /1 C0&40 )0'9&*1 % /J91(0 S9+

Q

F"" N80*)(&/0 &-+8* / )+-(()*/04 Q


13/196

0+8*&(:*)(0&4 40& /&0'(&*/*4 )0&404 )0'9&*14, 104 )9*14 4-&

(&-8+*/04 20+ '('5+04 / 1* '(4'* )0'9&(/*/ 2+40&*4 9 -(&&

427+(-9 19)6*/0+ )0& (&-&4(0&4 / '0+*+ 1* 4(-9*)(& / 1* )0'9&(/*/

4-*4 0+8*&(:*)(0&4 4 &)9&-+*& 18*1'&- +42*1/*/*4 20+ 1* 13

0+8&()* / 104 )0&404 )0'9&*14 2*+* 11*+ 104 )0&-+014 */'(&(4-+*-(04

3 )0&4+*+ 1* 18*1(/*/ / 104 2+0)404 / -+*5*04 / )*/* )0'(-.

U& )0&40 )0'9&*1 4 1* (&4-*&)(* / 2*+-()(2*)(& *+-()91*)(&

(&-8+*)(& &-+ 1*4 /(+4*4 0+8*&(:*)(0&4 )0'9&(-*+(*4, 8+9204 40)(*14 3

104 )(9/*/*&04 3 )(9/*/*&*4 9 2+'(-& *1 29510 0+8*&(:*/0 +)+

/(+)-*'&- 1* 84-(& / 2017-()*4 2H51()*4 3 2+03)-04 0+(&-*/04 *

+420&/+ * 1*4 &)4(/*/4 3 *42(+*)(0&4 / 1* )0'9&(/*/, 2*+* 4-0 104

'(4'04 /5& 11*+ 9&* 59&* */'(&(4-+*)(& 20+ 2*+- / 9(&4 (&-8+*&

/()60 )0&40 )0'9&*1.

D -*1 '*&+*, 4- 2+03)-0 40)(0 (&-8+*/0+ 594)* 5+(&/*+ 1* 0+(&-*)(&

&)4*+(* * 104 '('5+04 /1 )0&40 )0'9&*1 % / 91(0 49+ /1 '9&()(2(0L0&*+/0 (&*&- / *11 / 1* 2*4)9* 4-*/0 G9+()0 405+ )'0 11*+

1(5+04 )0&-*514 3 1 2+0)40 */'(&(4-+*-(0 +9+(/0 2*+* 49 9&)(0&*'(&-0


14/196

/ 4-* +*1(/*/ 3* 9 /5& 11*+ 9& )0&-+01 9 8*+*&-() 49 59&

9&)(0&*'(&-0 3 1* 4*-(4*))(& / 104 '('5+04 9 )0&0+'*& /()6*

)0'9&(/*/.


15/196

95()*/0 & 1* P*++09(* V*11 / 1* P*4)9* /1 M9&()(2(0 L0&*+/0 I&*&-

/1 E4-*/0 G9+()0.

V*


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MATRI FODA

F"!ale&a* O"!%nae*F$. E1 )0&40 )0'9&*1 4- *)-(0 3)0&0+'*/0.F". E1 )0&40 )0'9&*1 4- 9&)(0&*&/02*+* 5+(&/*+ 5(&4-*+ 40)(*1.F>. C01*50+*)(& 3 019&-*/ 20+ 2*+- /104 6*5(-*&-4 2*+* 9 4 +491*& 1042+051'*4.F. C9&-*& )0& 9& 4('0&)(-0, 42*)(09 4(+ 2*+* 1*4 )*2*)(-*)(0&4.

O$. P0+ 4-*+ *)-(0 3 )0&0+'*/0 146*& *2+05*/0 *+(04 2+03)-04.O". T+(9&*/0+4 /1 PNFA /4*&0+(&-*+104 405+ 1 '*&0 / 104 1(5+04)0&-*514.O>. A2030 20+ 2*+- / 1* )0'9&(/*/ &-0/*4 1*4 *)-((/*/4.O. C9&-*& )0& 9& 4('0&)(-0, 9*2+0)6*+'04 2*+* 1* )9)(& /4- 2+03)-0.

De2lae* A=ena&a*

D$. F*1-* / '0-(*)(& 20+ 2*+- / 104'('5+04 /1 )0&40 )0'9&*1.D". P0)0 )0&0)('(&-0 405+ 1 '*&0/ 104 1(5+04 )0&-*514.D>. A189&04 '('5+04 &0 4*5& )91440& 1*4 9&)(0&4 /&-+0 /1 )0&40)0'9&*1.D. A189&04 '('5+04 -(&& 9& -+*5*0

*540+5&- 3 &0 -(&& 1 -('20&)4*+(0 2*+* +*1(:*+ 494 *)-((/*/4/&-+0 /1 )0&40 )0'9&*1.

A$. F*1-* / )0'9&()*)(& &-+ 104'('5+04 /1 )0&40 )0'9&*1.A". P0)* 0+8*&(:*)(& 3 0+(&-*)(& * 1*60+* / +*1(:*+ 2+03)-04 & 1*)0'9&(/*/.

A>. F*1-* / (&-8+*)(& 20+ 2*+- /*189&04 '('5+04 /1 )0&40 )0'9&*1.

A. D(()91-*/ 2*+* -0'*+ /)(4(0&4

/&-+0 /1 )0&40 )0'9&*1.

Ta2la N3 0: M*-+(: FODA F%ene: R0/+789: 3 E4)*1*&- "#$


17/196

E& *91 &-0&)4 ;(4-7*& '0&-*K*4 / 89)('0 3 )97. *57* 9&*

)6(+* / J04(-0 '/(&*.

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2+0/9)7* 1 940 3 1* 1)6, 49 /9K0 4 11*'*5* 1 S+. C010+*/0, -*'5(&

6*57* 9& 4'5+*/70 / 21-*&0 3 )*K*.

L*4 2+('+*4 )*114 9+0& 1* P(*+, M&&, O+(-9)0 3 O+(&0)0, & *91

&-0&)4 1 4)-0+ 4 11*'*5* 21*3* +/ 6*57* 9&* 1*89&* 11*'*/* B*1-*4*+

NHK:.

L04 2+('+04 9&/*/0+4 -*1*5*& 1* '0&-*K* 3 )0& '*/+* +*1(:*5*&494 )04*4, 1980 2*+* 1 *K0 / $@@#, 4 )010) 0-+0 &0'5+ 1 )9*1 1180 *

)0&0)+4 )0'0 % DE JULIO 1 &0'5+ +*/()* 20+9 9 4 /7* 9 4

(+' 1* /((4(& / 21*3* +/ 3 4 4-*51)( 1 &0'5+ '&)(0&*/0 &

60&0+ / 6*5+ (+'*/0 1 *)-0 /0&/ 4 (&/2&/(:*5* / 21*3* +/

05-&(&/0 )0'0 +491-*/0 9& 4)-0+ 9 4 -+*&40+' & )*4*4, +*&)604 35**+94.


18/196

D=en*


19/196

'(&-+*4 9 *189&04 2051*/0+4 4 -+*41*/*& * 1* )*-/+*1 / *11 / 1*

2*4)9* 2*+* 07+ 1* '(4*, * 49 : )15+*& 1*4 /(4-(&-*4 )6*4 4-(*4 -*14

)0'0 )*+&**14, 89*+/*& 104 /7*4 4*&-04, 4'*&* 4*&-*, &*(/*/ &-+

0-+*4.

D=en*


20/196

?. T(&& 20)04 )0&0)('(&-04 / )'0 +*1(:*+ 2+03)-04 *)-(514.

. P0)* (&-8+*)(& 3 2*+-()(2*)(& &-+ 104 '('5+04 /1 )0&40)0'9&*1.

L04 '(4'04 4 29/& (49*1(:*+ & 1* 4(89(&- '*-+(:

MATRI PROBLEMASPARTICIPANTES

PROBLEMASPARTICIPANTES

SUMATORIA$ " > % ? Q @ $# $$ $" $> $ $%

B*0 )0&0)('(&-0 405+104 L(5+04 C0&-*514

># "% "# "% ># "% ># "% "# ># "# "% ># "# $% >#

P0)* 0+8*&(:*)(&

2+0)404*/'(&(4-+*-(04

$% $% $% $% $# % $# $% $# "% $% "# $# "# $% "$%

P0)* 0+(&-*)(& *1-* /)0'9&()*)(& &-+ 104'('5+04 /1 )0&40)0'9&*1

$# "% $# "# $# $# $% $% $% $# $# $% $# $# $# $@%

B*0 )0&0)('(&-0 405+1* 13 / 104 )0&404

)0'9&*14

$% $# $% $# % % $% "# $% $# $# % "# $# % $#

N0 6*& +*1(:*/0*9/(-0+7*4

$# $# $% $# % $% $# $# ># % $% % $# $# % $?%

P ( ( - $% % $% $# "# "# $# % % $# "# $% $# $# "% $@%


21/196

MATRI DE JERARUIACION DE PROBLEMAS

P!"2le=a* S%=a"!a Je!a!%&a+


22/196

P0)* 0+8*&(:*)(& 2+0)404*/'(&(4-+*-(04

U& 21*& / */(4-+*'(&-0 2*+* 104'('5+04 /1 CC.

P0)* )0'9&()*)(& &-+ 104'('5+04 /1 C.C

A21()*+ 4-+*-8(*4 & 5*4 * 1*)0'9&()*)(& 3 2*+-()(2*)(& / 104'('5+04 /1 CC.

B*0 )0&0)('(&-0 405+ 1* 13 /1C.C

B+(&/*+14 1* (&0+'*)(& &)4*+(**-+4 / )6*+1*4 *)+)* / 1* 13 /1CC.

N0 6*& +*1(:*/0 *9/(-0+(*4 I'2914*+104 * +*1(:*+ *9/(-0+7*4 *1 CC.

P0)0 )0&0)('(&-0 2*+* +*1(:*+

2+03)-04

A440+*'(&-0 405+ 1* +*1(:*)(& /

2+03)-04F*1-* / (&-8+*)(& 3 2*+-()(2*)(&&-+ 104 '('5+04 /1 C.C

M0-(*+104 * 2*+-()(2*+ / 0+'* *)-(*/&-+0 /1 CC.

Ta2la N3 :A1-+&*-(*4 / S019)(& F%ene:R0/+789: 3 E4)*1*&-

"#$

PLANTEAMIENTO EL PROBLEMA

L* */'(&(4-+*)(& 4 / 49'* ('20+-*&)(* 3* 9 4 9&/*'&-*1 2*+*


23/196

D (89*1 0+'* 4 59&0 4*5+ 9 1*4 0+8*&(:*)(0&4 40& 4-+9)-9+*4

40)(*14 )+*/*4 2*+* 108+*+ '-*4 0 134 20+ '/(0 / 104 0+8*&(4'04

69'*&04 0 / 1* 84-(& /1 -*1&-0 69'*&0 3 / 0-+0 -(20. L*4

0+8*&(:*)(0&4 40& 1 05-0 / 4-9/(0 / 1* )(&)(* / 1* */'(&(4-+*)(&, *

49 : / 0-+*4 /(4)(21(&*4.

E1 2+051'* 9 4 /-)- 3 & 1 )9*1 4 -+*5**+* & 1* )0'9&(/*/ % /

91(0 49+ /1 '9&()(2(0 L0&*+/0 (&*&- / *11 / 1* 2*4)9* 4-*/0 G9+()0

4 405+ 1 5*0 )0&0)('(&-0 405+ 1 '*&0 / 104 1(5+04 )0&-*514 20+

2*+- / 104 '('5+04 /1 )0&40 )0'9&*1, 3* 9 & /()6* )0'9&(/*/ &0

4 11*& 104 1(5+04 )0&-*514 / 9&* 0+'* */)9*/* 3 20+ &/ 4-&(&)9'21(&/0 )0& 1 *+-7)910 >$ / 1* 13 / 104 )0&404 )0'9&*14 /0&/

4-(291* 10 4(89(&- & 1 2++*0 " 1*50+*+ 104 +8(4-+04 )0&-*514 )0& 104

4020+-4 9 /'94-+& 104 (&8+404 3 8+404 )-9*/04 .

C9'21(&/04 )0& 1*4 &0+'*4 3 104 1(&*'(&-04 2*+* 1* +*1(:*)(& /

2+03)-04 40)(0 (&-8+*/0+4 /1 PNFA, (/&)(&/04 1* (&4-(8*)(&*))(& 2*+-()(2*)(& IAP, 4 6* 2+0294-0 4-+*-8(*4 2*+* 1* 0+(&-*)(&

405+ 1 '*&0 / 104 1(5+04 )0&-*514 )0& 1* (&-&)(& / /4*++011*+ & 104


24/196

9 4-+*-8(*4 4 29/& +*1(:*+ 2*+* 1* 0+(&-*)(& 405+ 1 '*&0

/ 104 1(5+04 )0&-*514 * 104 '('5+04 /1 )0&40 )0'9&*1 % / 91(0 49+ /1

'9&()(2(0 L0&*+/0 (&*&- / *11 / 1* 2*4)9* 4-*/0 G9+()0

9 -(204 / +)9+404 4 29/& 9-(1(:*+ 2*+* 1* 0+(&-*)(& 405+ 1

'*&0 / 104 1(5+04 )0&-*514 * 104 '('5+04 /1 )0&40 )0'9&*1 % / 91(049+ /1 '9&()(2(0 L0&*+/0 (&*&- / *11 / 1* 2*4)9* 4-*/0 G9+()0

C'0 *19*+'04 104 )0&0)('(&-04 *21()*/04 405+ 1 '*&0 / 104

1(5+04 )0&-*514 * 104 '('5+04 /1 )0&40 )0'9&*1 % / 91(0 49+ /1

'9&()(2(0 L0&*+/0 (&*&- / *11 / 1* 2*4)9* 4-*/0 G9+()0

PROPOSITOS DE LA INVESTIGACION

PROPOSITO GENERAL

D(4K*+ 4-+*-8(*4 2*+* 1* 0+(&-*)(& 405+ 1 '*&0 / 104 1(5+04

)0&-*514 * '('5+04 /1 C0&40 C0'9&*1 % D J91(0 S9+ D1 M9&()(2(0L0&*+/0 I&*&- & V*11 / 1* P*4)9*, E4-*/0 G9+()0.


25/196

4.)A21()*+ 1*4 4-+*-8(*4 2*+* 1* 0+(&-*)(& 405+ 1 '*&0 / 104 1(5+04

)0&-*514 * '('5+04 /1 )0&40 )0'9&*1 % / J91(0 S9+ /1 M9&()(2(0

L0&*+/0 I&*&- & V*11 / 1* P*4)9*, E4-*/0 G9+()0.

.) E*19*+ 104 )0&0)('(&-04 *21()*/04 405+ 1 '*&0 / 104 1(5+04

)0&-*514 * '('5+04 /1 )0&40 )0'9&*1 % / J91(0 S9+ /1 M9&()(2(0L0&*+/0 I&*&- & V*11 / 1* P*4)9*, E4-*/0 G9+()0.

JUSTIFICACION DE LA INVESTIGACION.

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LHNEAS DE INVESTIGACI;N DEL PNF EN ADMINISTRACI;N -

TRANSVERSALIDAD CON EL EJE DE PRO-ECTO, SOCIOCRITICO -

PROFESIONAL


29/196

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36/196

SECCION III: CONTRASTACION

ANTECEDENTES DE LA INVESTIGACION

T0/* (&4-(8*)(& 4 494-&-* & -+*5*04 2951()*/04 )0& *&-+(0+(/*/,

4 20+ 110 9, 4- 2+03)-0 40)(0 (&-8+*/0+ 4 +1*)(0&* )0& 104 4(89(&-4-+*5*04

R9(:, V149:, O+-8*, 3 V(11*++01 "#$>, & 49 (&4-(8*)(& -(-91*/*

Capacitacin Sobre El Uso Y Control De Los Libros Contables A Los

Miembros Del Consejo Comunal De La Florida II De Valle De La Pascua

Municipio Leonardo In!ante Estado "u#rico$, 2*+-( / 9& /(*8&4-()0 /

1* 4(-9*)(& / 104 0)+04 /1 )0&40 )0'9&*1 ,2+020&(&/04 1*

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( 1 ( / 1 ( 5 / 1 1 1


37/196

A+(4'&/( "#$> & 49 -+*5*0 -(-91*/0 'rientacin A La Unidad

Administrati+a Financiera Y Comunitaria Del Consejo Comunal De

"irardot Sobre La Elaboracin De *e&istros Contables Ubicada En

San )os, De "uanipa Estado An(o#te&ui$, &-+ 1*4 )0&)194(0&4 '4

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BASES TEORICAS

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38/196

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39/196

Ta!ea* e la %na a=n*!aa @nan+e!a

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40/196

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*50&*'04 4 6*)+ 1 +8(4-+0 )0&-*51 20+ 1 6*5+, (&/2&/(&-'&- /

9 *9'&- 0 /(4'(&93* 1 4*1/0 / 1* )9&-*, 4 /)(+ * * /2&/+

/(+)-*'&- / 1* &*-9+*1:* / 1* )9&-*.

L"* a*en"*:S0& *&0-*)(0&4 +8(4-+*/*4 20+ 1 4(4-'* / 2*+-(/*


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D (89*1 0+'* /5'04 )0&0)+ 1*4 )9&-*4 9 4 11*& & 1*

)0&-*5(1(/*/, 1*4 )9*14 2+'(-& * 9&* 0+8*&(:*)(& 1* +)01))(& / 1*

(&0+'*)(& 2*+* +*1(:*+ 104 *4(&-04.

A+"*:40& -0/04 104 5(&4 9 204 9&* '2+4*.

Pa*":40& 1*4 /9/*4 / 1* '2+4*.

Pa!="n": )0++420&/ * 49 )*2(-*1 )0'0 /9K0 / 1* '2+4* 3

+491-*/0 / 1* /(+&)(* / 104 *)-(04 '&04 104 2*4(04.

TIPOS DE ACTIVOS

C"!!ene: 10 9 94-/ /5 (&+-(+ & 1 )0+-0 21*:0 2*+* +*1(:*+ 49

&80)(0 8&+*1'&- )0++420&/& * 10 9 -(& & 5*&)04 3 )+/(-04 *

*0+.

A+"* @>"*:4 1* (&+4(& & (&+*4-+9)-9+* 9(204, '*9(&*+(*4,

6++*'(&-*4 3 67)9104, -++&04, 0()(&*4.

O!"* a+"*: 40& (&+4(0&4 9 94-/ +*1(:* 3 9 )0++420&/& *


42/196

Caal:)0++420&/ * 10 9 /(&(-(*'&- 1* '2+4* -(& /4294

/ )*&)1*+ -0/04 494 2*4(04.

E4 / 8+*& ('20+-*&)(* )0&0)+ 9 104 1(5+04 )0&-*514 40& 051(8*-0+(04

& V&:91* 3 9 4-& /4)+(-04 & 1 )/(80 / )0'+)(0 / V&:91*,

&-+ 104 1(5+04 )0&-*514 20/'04 '&)(0&*+

L2!" a!": 4 20+ /0&/ 4 +8(4-+*& 20+ 0+/& / )6* )*/* 9&* /+

1*4 02+*)(0&4 /(*+(*4 9 4 *& )-9*&/0. E4-*4 *&0-*)(0&4 & 1 1(5+0

/(*+(0 4 11*'*& *4(&-0.

L2!" =a"!: 4 /0&/ 4 0+8*&(:*& 3 )1*4(()*& -0/*4 1*4 /(+&-4)9&-*4 / *)-(0, 2*4(0 3 2*-+('0&(0, 4 9& +49'& / -0/04 104

'0('(&-04 9 *2*+)& & 1 1(5+0 /(*+(0.

L2!" e nena!" 2alan+e: )0&4(4- & +8(4-+*+ -0/04 104 5(&4,

-*&-0 '9514 )0'0 (&'9514. A)-(04, )+/(-04 3 2*4(04, (&)91*/04 0 &0 *

49 )0'+)(0 3 -*'5(& +1* 1* 4(-9*)(& /1 2*-+('0&(0 / 1* '2+4*.

L2!" a%xla!: 4 9& )0'21'&-0 * 104 2+(&)(2*14 1(5+04 /


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O-+0 )0&)2-0 9 /5 )0&0)+ 4

P!"+e*" a=n*!a": 40& -0/*4 1*4 *)-((/*/4 9 1 */'(&(4-+*/0+

/5 11*+ * )*50 2*+* *2+0)6*+ 104 +)9+404 69'*&04, -)&()04,

'*-+(*14, -)., )0& 104 9 )9&-* 1* '2+4*.

E1 2+0)40 */'(&(4-+*-(0 )0&4(4- & 1*4 4(89(&-4 9&)(0&4

Planea+


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C"n!"l: 4-*51) 4(4-'*4 2*+* '/(+ 104 +491-*/04 3 )0++8(+ 1*4

/4(*)(0&4 9 4 2+4&-&, )0& 1 (& / *489+*+ 9 104 05-(04

21*&*/04 4 108+&. C0&4(4- & 1 4-*51)('(&-0 / 4-&/*+4, '/()(&

/ )9)(&, (&-+2+-*)(& 3 *))(0&4 )0++)-(*4. 84-(0201(4.)0'

BASES LEGALES

S 9&/*'&-* 18*1'&- & 1*4 134 9 * )0&-(&9*)(& 4

'&)(0&*+*&

CONSTITUCI;N DE LA REPBLICA BOLIVARIANA DE VENEUELA

(0)

ARTHCULO 00:1* */'(&(4-+*)(& 2H51()* 4- *1 4+()(0 /104 )(9/*/*&04 3 )(9/*/*&*4 3 4 9&/*'&- & 1042+(&)(2(04 / 60&4-(/*/, 2*+-()(2*)(&, )1+(/*/, ()*)(*,()(&)(*, -+*&42*+&)(*, +&/()(& / )9&-*4 3+420&4*5(1(/*/ & 1 +)()(0 / 1* 9&)(& 2H51()*, )0&40'-('(&-0 21&0 * 1* 13 3 *1 /+)60.

ANALISIS:1* +&/()(& / )9&-*4 -(& +*&80 )0&4-(-9)(0&*1, 21*4'*/0

& 1 *+-7)910 $$ / 1* )0&4-(-9)(& / 1* +2H51()* / V&:91*, 3 20+ 110


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A4('(4'0, -(&& *))40 * 104 *+)6(04 3 +8(4-+04*/'(&(4-+*-(04, 4(& 2+ 9()(0 / 104 17'(-4 *)2-*514 /&-+0/ 9&* 40)(/*/ /'0)+-()* & '*-+(*4 +1*-(*4 *489+(/*/ (&-+(0+ 3 ;-+(0+, * (&4-(8*)(& )+('(&*1 3 * 1*(&-('(/*/ / 1* (/* 2+(*/*, / )0&0+'(/*/ )0& 1* 13 9+891 1* '*-+(* / )1*4(()*)(& / /0)9'&-04 /)0&-&(/0 )0&(/&)(*1 3 4)+-0 .

N0 4 2+'(-(+ )&49+* *189&* * 104 9&)(0&*+(04 2H51()04 09&)(0&*+(*4 2H51()*4 9 (&0+'& 405+ *49&-04 5*0 49+420&4*5(1(/*/.

ANALISIS:D 1* '(4'* '*&+*, 1 *+-7)910 $> ;2+4* 104 /+)604

9 -(&& 104 )(9/*/*&04 / *))40 * 1* (&0+'*)(& / 84-(&, 2+0/9)(/*

20+ 104 &-4 2H51()04, *47 )0'0 / *91104 /0)9'&-04, 9 )0&-&8*&(&0+'*)(& / (&-+4 2*+* 1 )(9/*/*&0 0 1* )0'9&(/*/, & +8(4-+04

2H51()04 0 2+(*/04. C*5 /4-*)*+ 9 4 * 1* */'(&(4-+*)(& 2H51()*, * 1*

9 1 )0++420&/ '0-0+(:*+ 2017-()*4 / )0'9&()*)(& (&0+'*)(&, 9

8*+*&-()& 1 940 20+ 2*+- / 104 )(9/*/*&04 *1 40)(*1(:*+ 1 )0&0)('(&-0

2017-()0, )0&'()0 3 40)(*1, 2+02(0 / 1* /(&'()* 2H51()*, 9 1 4(+* /

*2030 * 104 /(+&-4 (&-+44 / 104 *49&-04 / 49 )0-(/(*&(/*/


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P+('+ 01(0 /1 1(5+0 4 )0109 1* )6*, (+'* /1 9: '(40+ 3 & )*/* 9&0

/ 104 01(04 4(89(&-4 1 4110 / 1* 0()(&*.

A47 '(4'0 & 1*

LE- ORGANICA DE LOS CONSEJOS COMUNALES (//)

E4-(291* 10 4(89(&-.

ARTICULO 4/: 1* 9&(/*/ */'(&(4-+*-(* 3 (&*&)(+*)0'9&(-*+(* 4 1* (&4-*&)(* /1 )0&40 )0'9&*1 99&)(0&* )0'0 &- / */'(&(4-+*)(& )9)(&, (&+4(&,)+/(-0, *60++0 (&-+'/(*)(& (&*&)(+* / 104 +)9+404 3

0&/04 / 104 )0&404 )0'9&*14, / *)9+/0 * 1*4/)(4(0&4 3 *2+05*)(0&4 / 1* *4*'51* / )(9/*/*&04,2+((18(*&/0 1 (&-+4 40)(*1 405+ 1* *)9'91*)(& /)*2(-*1. E4-90 (&-8+*/0 20+ % 6*5(-*&-4 / 1* )0'9&(/*/,1)-04 * -+*4 / 9& 2+0)40 / 1))(& 20291*+.

ANALISIS:1* (&4-*&)(* /1 )0&40 )0'9&*1 9 9&)(0&* )0'0 9& &-

/ */'(&(4-+*)(& )+/(-04, *60++04 &-+ 0-+04. E4 1* 9&(/*/ */'(&(4-+*-(* 3

(&*&)(+* )0'9&(-*+(*. 9 4 1* &)*+8*/* / '*&*+ 104 +)9+404 3

0&/04 (&*&)(+04 /1 )0&40 )0'9&*1, 2+0 1*4 /)(4(0&4 / 10 9 4 *


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)00+/(&*)(& )0'9&(-*+(* 0 20+ )9*19(+ 0-+0 +8*&0 0 &-/1 20/+ 2H51()0 9 1 6*3*& 0-0+8*/0 +)9+404.. P+4&-*+ 4+()(04 (&*&)(+04 3 &0 (&*&)(+04 & 1 +*/ 49 )0'2-&)(*.%. R*1(:*+ 1* (&-+'/(*)(& (&*&)(+* )0'9&(-*+(*,2+((18(*&/0 1 (&-+4* 40)(*1 405+ 1* *)9'91*)(& /)*2(-*1.

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

A/'(&(4-+*-(* 3 F(&*&)(+* C0'9&(-*+(* *1 (&()(0 3 )4 /

494 9&)(0&4.$$. A/'(&(4-+*+ 104 0&/04 /1 )0&40 )0'9&*1 )0& 1*)0&4(/+*)(& /1 )01)-(0 / )00+/(&*)(& )0'9&(-*+(* 3 1*

5 ( / 1 A 51 / C( / / C( / /
http://www.monografias.com/trabajos16/configuraciones-productivas/configuraciones-productivas.shtmlhttp://www.monografias.com/Economia/index.shtmlhttp://www.monografias.com/Economia/index.shtmlhttp://www.monografias.com/trabajos11/contrest/contrest.shtmlhttp://www.monografias.com/trabajos11/metods/metods.shtml#ANALIThttp://www.monografias.com/trabajos14/nuevmicro/nuevmicro.shtmlhttp://www.monografias.com/trabajos12/eleynewt/eleynewt.shtmlhttp://www.monografias.com/trabajos14/patrimonio/patrimonio.shtmlhttp://www.monografias.com/trabajos16/configuraciones-productivas/configuraciones-productivas.shtmlhttp://www.monografias.com/Economia/index.shtmlhttp://www.monografias.com/trabajos11/contrest/contrest.shtmlhttp://www.monografias.com/trabajos11/metods/metods.shtml#ANALIThttp://www.monografias.com/trabajos14/nuevmicro/nuevmicro.shtmlhttp://www.monografias.com/trabajos12/eleynewt/eleynewt.shtmlhttp://www.monografias.com/trabajos14/patrimonio/patrimonio.shtml


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0&/04 /1 )0&40 )0'9&*1, &-+ 0-+*4 9&)(0&4 9 40& / 8+*&

('20+-*&)(* 2*+* 1* '0+ 0+8*&(:*/04 3 9&)(0&*'(&-0 /1 '(4'0.

P0+ 0-+* 2*+- & 1*

LE- ORGNICA DE LOS PROCEDIMIENTOS ADMINISTRATIVOS

(090)

ARTHCULO 7: 4 &-(&/ 20+ *)-0 */'(&(4-+*-(0, * 104(&4 / 4-* 13, -0/* /)1*+*)(& / )*+)-+ 8&+*1 02*+-()91*+ / *)9+/0 )0& 1*4 0+'*1(/*/4 3 +9(4(-044-*51)(/04 & 1* 13, 20+ 104 +8*&04 / 1* */'(&(4-+*)(&2H51()*.

ANALISIS:104 *)-04 */'(&(4-+*-(04 40& / )*+)-+ 8&+*1 0 2*+-()91*+

/ *)9+/0 * 1*4 0+'*1(/*/4 3 +9(4(-04 4-*51)(/04 20+ 104 +8*&04

*/'(&(4-+*-(04.

ARTICULO 9: 104 *)-04 */'(&(4-+*-(04 9 +9(+& 4+)9'21(/04 '/(*&-, *)-04 / )9)(&, /5+& 4+)9-*/04 20+ 1* */'(&(4-+*)(& & 1 -+'(&0 4-*51)(/0 **1-* / 4- -+'(&0, 4 )9-*+*& (&'/(*-*'&-.


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ANALISIS 1* */'(&(4-+*)(& 2H51()* 4 /5 /4*++011*+ )0& *10+4

-*14 )0'0 1* )1+(/*/, 4('21()(/*/, ('2*+)(*1(/*/, 60&4-(/*/,

-+*&42*+&)(*, 59&* 3 )0&(*&:*, / (89*1 0+'* 4 )-9*+*& /&-+0 /

104 2*+'-+04 4-*51)(/04.

ARTHCULO 0 1* */'(&(4-+*)(& 2H51()* 4+ +420&4*51*&- 104 2*+-()91*+4 20+ 1* 84-(& / 104 +42)-(04 +8*&04/ )0&0+'(/*/ )0& 1* )0&4-(-9)(&.

ANALISIS N0 6*5+ '4 +420&4*51 9 1* */'(&(4-+*)(& 2H51()* 20+

1* 84-(& / 494 +42)-(04 +8*&04 +&- * 104 2*+-()91*+4.


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SECCION IV: REFERENTES METODOLOGICOS.

TIPO DE INVESTIGACION

L* '0/*1(/*/ *21()*/* 2*+* 1 /4*++0110 / 4- 2+03)-0 40)(0

(&-8+*/0+, 4-90 5*4*/* & 1* (&4-(8*)(& *))(& 2*+-()(2*-(* IAP

'-0/0 )9*1(-*-(0, 1* )9*1 4 )0&4(/+*/* 20+ 1 (&4-(8*/0+ 3 40)(1080

)010'5(*&0 O+1*&/0 *14=50+/* 9 4 9&0 / 104 9&/*/0+4 3

+2+4&-*&-4 '4 /4-*)*/04 / 1* '(4'*. P*+* O+1*&/0 *14=50+/* 4 9&

'-0/0 / (&4-(8*)(& )9*1(-*-(* 9 2+-&/ &0 4010 )0&0)+ 1*4

&)4(/*/4 40)(*14 / 9&* )0'9&(/*/, 4( &0 -*'5(& *8+92*+ 49+:04

2*+* -+*&40+'*+ 1* +*1(/*/ )0& 5*4 & 1*4 &)4(/*/4 40)(*14.

L* (&4-(8*)(& *))(& 2*+-()(2*)(& 4 9& &09 (&4-(8*-(0 3 9&*

'-0/01087* / (&4-(8*)(&, *21()*/* * 4-9/(04 405+ +*1(/*/4 69'*&*4.

A/'4 20/'04 '&)(0&*+ 9 1 '-0/0 / (&4-(8*)(& )9*1(-*-(0

4 *911* 9 2+4(89 /4)95+(+ 49)404 )0'2104 & 49 '/(0 &*-9+*1,)0& (&0+'*)(& 2++(51'&- )9*1(-*-(*.


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INVESTIGACION ACCION PARTICIPATIVA (IAP)

Ine*$a+


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(&0+'*)(&, ;21()&/01 49 18()*, ()*)(* 3 1('(-*)(0&4, 2*+* 9 *91104

*10+4 3 1(* & 49 5*4 104 +)9+404 69'*&04 3 '*-+(*14 /(420&(514

2*+* 1* +)08(/* / (&0+'*)(& 4 94*& -)&()*4 )0'0 1* 054+*)(& /

)*'20, 10* (&4-(8*)(& & *+)6(04 3 5(51(0-)*4, 1*4 6(4-0+(*4 / (/*, 1*4

&)94-*4, 1* &-+(4-*4, -).

4 La a++


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TECNICAS E INSTRUMENTOS PARA LA RECOLECCION DE DATOS

L*4 -)&()*4 (&4-+9'&-04 9-(1(:*/04 2*+* 1* +)01))(& / /*-04

9+0& 1* 054+*)(& /(+)-*, 1* &-+(4-* 3 1* &)94-*. E&-&/(&/04 20+

11*4, 48H& 0+-8* C6*+0 10 4(89(&-

La "2*e!a+


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'('5+04 /1 )0&40 )0'9&*1 % / 91(0 49+, 3 *47 *&*1(:*+ 1 20+9 / 104

2+051'*4 9 2+4&-* 1* )0'9&(/*/.

D (89*1 '*&+* 4 9-(1(: 1* &-+(4-* Y 1* &)94-* 3* 9 4 9&*

0+'* / )0&+4*)(& 9 &04 2+'(-( )0&0)+ (&0+'*)(& / 1* '*&0 /

104 '('5+04 /1 )0&40 )0'9&*1 405+ 1* 4(-9*)(& / /()60 4)-0+.


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SECCION V: DESCRIPCI;N DEL PRODUCTO O SERVICIO DEL

PRO-ECTO.

PROPOSITO DE LA PROPUESTA

A21()*+ 4-+*-8(*4 405+ 1 '*&0 / 104 1(5+04 )0&-*514 * '('5+04 /1

C0&40 C0'9&*1 % / J91(0 S9+ /1 M9&()(2(0 / L0&*+/0 I&*&- / V*11

/ 1* P*4)9* E4-*/0 G9+()0.

PROPOSITOS ESPECHFICOS:

D-+'(&*+ 1* 0+'* (/*1 2*+* )*2*)(-*+ * 104 '('5+04 /1 )0&40

)0'9&*1 % / 91(0 49+.

\R*1(:*+ -*11+4 / )*2*)(-*)(& 405+ 1 '*&0 / 104 1(5+04 )0&-*514 *

104 '('5+04 /1 )0&40 )0'9&*1 % / 91(0 49+.

\(&)&-(*+ * 104 '('5+04 /1 )0&40 )0'9&*1, * 2*+-()(2*+ / 0+'*

'*4(* & 104 -*11+4 / )*2*)(-*)(&, '/(*&- 1* &-+8* / )+-(()*/04.


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M(&-+*4 9 F(/(*4 1* (&4-(8*)(& /4)+(2-(*, )0&4-(-93 1 29&-0 /

2*+-(/* / 1*4 17&*4 / (&4-(8*)(&, 3 49 05-(0 4 /-+'(&*+ 1* 4(-9*)(&

/ 1*4 *+(*514 (&019)+*/*4 & 1 4-9/(0 & 9& '0'&-0 /*/0 )0&

+1*)(0&* 49 2+4&)(*.

L* (&4-(8*)(& *))(& 2*+-()(2*-(* )0&4-(-93 9& -(20 / (&4-(8*)(&

*21()*/* 9 4 +*1(:* & *'5(&-4 )0-(/(*&04 0 / -+*5*0 /(*+(0. S 29/

/(&(+ )0'0 9& '-0/0 / 4-9/(0 3 *))(& 9 594)* 05-&+ +491-*/04

(*514 3 H-(14 2*+* '0+*+ 4(-9*)(0&4 )01)-(*4, 5*4*&/0 1* (&4-(8*)(&

& 1* 2*+-()(2*)(& / 104 2+02(04 )01)-(04 * (&4-(8*+.

E4 54()*'&- / )*+)-+ ;210+*-0+(0 3 &0 +9(+ /1 +(80+ ;(8&-/ 9&* (&4-(8*)(& )*94*1 ;2+('&-*1, *9&9 4 ('20+-*&- *)+)*+4 *

4- +(80+. S +*1(:* 2+(*'&-, /9+*&- 0 1980 / 1* )9)(& / 9&

2+08+*'* / (&-+&)(&, 2*+* 10 )9*1 4 +)08 (&0+'*)(& / 9&* +*1(/*/

/*/* '/(*&- -)&()*4 42)7()*4 )9*&-(-*-(*4 30 )9*1(-*-(*4 & 0+'*

4(4-'-()* / '*&+* 2*+-()(2*-(*, +1;(*, )0'2+&4(* 3 )+7-()* )0& 1

2+024(-0 / 21*&-*+ '/(/*4 / +*94-4 (&'/(*-0.


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&)4(/*/4 3 & 1* 1*50+*)(& / 2+0294-*4 3 4019)(0&4. C0& 1 (& /

/-)-*+ 4*4 /'*&/*4 +*14 +1*)(0&*/*4 )0& 1 05-0 / 4-9/(0 3

)0&)+-*+1*4 & 2+0294-*4 / *))(& *94-*/*4 * &)4(/*/4 4&-(/*4, 4

/4*++011* 9& 2+0)40 / (&4-(8*)(& 9 *29&-* * 1* -+*&40+'*)(&

'/(*&- 1 -+*5*0 )0& )01)-(04, *40)(*)(0&4, 8+9204 / )(&04*4 3

0-+04 *)-0+4 /1 '9&()(2(0 )0& 4&4(5(1(/*/4 0 (&-+44 )0'9&4, 10 )9*1*)(1(-* 9&* '0(1(:*)(& 6*)(* 1* ('21()*)(& )(9/*/*&* 9 *0+) 1*

)+*-((/*/ 40)(*1 & 5&()(0 / -0/* 1* )0'9&(/*/ 10)*1.

E1 )0&0)('(&-0 / 1* +*1(/*/ 4 )0&4-+93 2+08+4(*'&- & 9&

2+0)40 2*+-()(2*-(0 & 1 )9*1 104 *)-0+4 ('21()*/04 -(&& 1* 2*1*5+*, /

4- '0/0 4 )+*& 1*4 )0&/()(0&4 9 *)(1(-*& 42*)(04 / +1;(&,

2+08+*'*)(& 3 *))(& 40)(*1 +1*)(0&*/04 )0& 104 2+051'*4 9 21*&-* 1

05-0 / 4-9/(0. P*+* )+*+ 4*4 )0&/()(0&4 &)4*+(*4 4 *21()* 9&

2+0)/('(&-0 / (&4-(8*)(& +(89+040 5*0 1 &09 / 1* /&0'(&*/*

I&4-(8*)(& A))(& P*+-()(2*-(* IAP, 9 2+020& (&-+&(+ / 0+'*

(&-8+*1 (&-8+*/0+* & 1 -++(-0+(0.

T*1 2+0)/('(&-0 (&4-(8*/0+ 2+4(89 1* 1*50+*)(& / 9& )0&0)('(&-0


58/196

*8&-4 40)(*14 3 )(9/*/*&04 / 1* )0'9&(/*/, 4 *5+ 9& 8+*& *5*&()0 /

204(5(1(/*/4, 2+0 1*4 +4294-*4, 4019)(0&4 3 2+0294-*4 / *))(& 4

*94-*+& '4 * 1* +*1(/*/ )0&)+-*, & 1* '/(/* & 9 6*& 4(/0

2*+-()(2*/*4 3 )0'2*+-(/*4 20+ 1* )(9/*/*&7* & 1 2+0)40 / (&4-(8*)(&

*))(&.

MEMORIA DESCRIPTIVA

S 4-9/( 1 0+(8& /1 C0&40 C0'9&*1 % / J91(0 S9+ 3 1* 0+'* )0'0

4 /4*++011*& 104 1(5+04 )0&-*514, * -+*4 / 1* 054+*)(& 3 1* &)94-*

/0&/ 4 /-)- 1* &)4(/*/ / ('21'&-*+ -*11+4 2*+* 1* )*2*)(-*)(&

405+ 1 '*&0 (/*1 / 104 1(5+04 )0&-*514 /(+(8(/0 * 104 '('5+04 /1

)0&40 )0'9&*1, 3* 9 4 /-+'(& 1 20)0 )0&0)('(&-0 405+ 1 '*&0

/ 104 1(5+04 )0&-*514 & 8+*& 2*+- / 104 0)+04 9 (&-8+*& /()60

)0&40 )0'9&*1.

L* *21()*)(& / 4-+*-8(*4 405+ 1 '*&0 / 104 1(5+04 )0&-*514

4+(+ )0'0 897* * 104 0)+04 /1 C0&40 C0'9&*1 % / J91(0 S9+ /1


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)0&0)('(&-0 405+ 1 '*&0 / 104 1(5+04 )0&-*514, 4 +*1(: 9&* '4* /

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-*11+4 2*+* 1* )*2*)(-*)(& 405+ 1 '*&0 / 104 1(5+04 )0&-*514, D()604

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,4-04 -*11+4 / )*2*)(-*)(& -(&& 1 05-0 / )*2*)(-*+ * )*/* 9&0 / 104'('5+04 /1 )0&40 )0'9&*1 & 1 '*&0 / 104 1(5+04 )0&-*514 9

4+& / *39/* 2*+* 1 /4*++0110 2+40&*1 )0'0 40)(*1 / 1* )0'9&(/*/.

PRESENTACI;N DEL PRODUCTO O SERVICIO

L* 2+4&- 2+0294-* / -*11+4 / )*2*)(-*)(&, 2+0)9+* 1* 0+'*)(& &*42)-04 +1*)(0&*/04 )0& 1 '*&0 / 104 1(5+04 )0&-*514 3 / /4*++0110

2+40&*1.

C0& 1* '(4'* 4 2+-&/ )0&-+(59(+ * )+*+ )0&/()(0&4 *0+*514 9

2+'(-*& 1* )0&(&)(* 40)(*1, 401(/*+(* 3 2*)7()* )0& 1* +/*/+*

2*+-()(2*)(& /1 29510 +2+4&-*/0 & 1*4 /(+&-4 )0'9&(/*/4. L04

-*11+4 41))(0&*/04 9+0& 104 (&)91*/04 )0& 1 '*&0 / 104 1(5+04


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T*11+ -+()0 2+*)-()0 405+ 1 1(5+0 / (&&-*+(0, (&8+40 3 8+40.

D9+*)(& 60+*4

)6* $Q#$%.

DESCRIPCI;N DE LOS TALLERES REALIADOS

0.Q T*11+ -+()0 405+ -0/0 10 +1*)(0&*/0 *1 '*&0 / 104 1(5+04 )0&-*514.

C"nen": alle! n80

UE ES UN CONSEJO COMUNAL:

E4 9&* 0+'* / 0+8*&(:*)(& / 1* )0'9&(/*/ /0&/ 1 '(4'0 29510

4 9(& 0+'91*, )9-*, )0&-+01* 3 *1H* 1*4 2017-()*4 2H51()*4, *49'(&/0

*47 1 +)()(0 /1 20/+ 20291*+, 4 /)(+, 20&(&/0 & 2+)-()* 1*4

/)(4(0&4 */02-*/*4 20+ 1* )0'9&(/*/.

UNIDAD ADMINSTRATIVA FINANCIERA

E4 1* (&4-*&)(* /1 )0&40 )0'9&*1 9 9&)(0&* )0'0 9& &- /*/'(&(4-+*)(&, )9)(&, (&+4(&, )+/(-0, *60++0 (&-+'/(*)(&


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>2+4&-*+ -+('4-+*1'&- 1 (&0+' / 84-(& 3 +&/()(& / )9&-*4

2H51()*4 )9*&/0 10 4* +9+(/0X

2+0'0+ 1 *60++0 *'(1(*+.

%*/'(&4-+*+ 104 0&/04 /1 )0&40 )0'9&*1 )0& 1* )0&4(/+*)(& /1

)01)-(0 / )00+/(&*)(& )0'9&(-*+(* 3 *2+05*)(& / 1* *4*'51*X

TAREAS BASICAS DE LA UNIDAD ADMINISTRATIVA - FINANCIRA.

$S01()(-*+ -*11+4 / )*2*)(-*)(& *1 INCES 0 * 1* *1)*1/7*.

"E1*50+*+ 1 *)-* )0&4-(-9-(* 4-*-9-*+(*.

>*/9(+(+ 104 1(5+04 40)(*14 3 )0&-*514.

2+4&-*+ 104 1(5+04 )0&-*514 *1 SENIAT

UE ES LA ADMINISTRACION

L* */'(&(4-+*)(& 4 / 49'* ('20+-*&)(* 3* 9 4 9&/*'&-*1 2*+*108+*+ ()(&-'&- 104 05-(04 / 1* 0+8*&(:*)(&, * -+*4 / )00+/(&*+


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L* )0&-*5(1(/*/ 49+8 )0'0 +4294-* * 1* &)4(/*/ / 11*+ 9& )0&-+01

(&*&)(+0 / 1* '2+4* 9 0+8*&(4'0 3* 9 2+020+)(0&* 49()(&- '*-+(*1

(&0+'*-(0 405+ 49 /4&01('(&-0 )0&'()0 3 (&*&)(+0, 10 9 2+'(-

-0'*+ /)(4(0&4 9 11*& *1 '*&0 2-('0 / 1* '2+4* 9 0+8*&(4'0

IMPORTANCIA DE LA CONTABILIDAD.

L* )0&-*5(1(/*/ 4 / 8+*& ('20+-*&)(* 20+9 -0/*4 1*4 '2+4*4 -(&& 1*

&)4(/*/ / 11*+ 9& )0&-+01 / 494 &80)(*)(0&4 '+)*&-(14 3

(&*&)(+*4. A47 05-&/+& '*30+ 2+0/9)-((/*/ 3 *2+0)6*'(&-0 / 49

2*-+('0&(0, 20+ 0-+* 2*+- 104 4+()(04 *20+-*/04 20+ 1* )0&-*5(1(/*/ 40&

('2+4)(&/(514 2*+* 05-&+ (&0+'*)(& / )*+)-+ 18*1.

UE ES LA CONTABILIDAD

E4 9&* )(&)(* 40)(*1 9 4-9/(*, '(/, *&*1(:* 3 +8(4-+* 1 2*-+('0&(0

/ '2+4*4 0 (&/((/904. T(& )0'0 9&)(& 49'(&(4-+*+ /*-04 3 +491-*/04

05-&(/04 /(&+0, 2+49294-0, *60++04, )0&0'7*, -). /9+*&- 9& 2+(0/0

/ -('20 /-+'(&*/0.


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104 (&8+404 3 8+404, 2+'(-& 1 489('(&-0 / 1* 019)(& / 104

1'&-04 & 1 -('20.

TIPOS DE CUENTAS.

La* +%ena* Reale*:E4-*4 )9&-*4 +2+4&-*& *10+4 -*&8(514 )0'0 1*4

2+02(/*/4 3 1*4 /9/*4, 0+'*& 2*+- /1 5*1*&) / 9&* '2+4*.A+"*:S0& 104 5(&4 3 /+)604 / 1* '2+4*, 4 /)(+ 1*4 2+02(/*/4

3 10 9 */9/*& 104 )1(&-4 )05+*+.

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2*8*+.

Caal: R2+4&-* 1 2*-+('0&(0 / 1* '2+4* /0&/ 4 (&)193& 104

5(&4 3 /+)604.

C%ena n"=nale*:S0& )9&-*4 -'20+*14 9-(1(:*/*4 & 1 2+0)40 / 1*

)0&-*5(1(/*/. E4-*4 )9&-*4 40& 94*/*4 2*+* '0&(-0+*+ )*&-(/*/4 & 9&

2+(0/0 / -('20 3 )9*&/0 4- 6* -+'(&*/0.

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TIPOS DE LIBROS CONTABLES:

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02+*)(0&4 /(*+(*4 9 4 *& )-9*&/0. E4-*4 *&0-*)(0&4 & 1 1(5+0

/(*+(0 4 11*'*& *4(&-0.

L2!" =a"!:4 /0&/ 4 0+8*&(:*& 3 )1*4(()*& -0/*4 1*4 /(+&-4 )9&-*4/ *)-(0, 2*4(0 3 2*-+('0&(0, 4 9& +49'& / -0/04 104 '0('(&-04 9

*2*+)& & 1 1(5+0 /(*+(0.

L2!" e nena!" 2alan+e:)0&4(4- & +8(4-+*+ -0/04 104 5(&4, -*&-0

'9514 )0'0 (&'9514. A)-(04, )+/(-04 3 2*4(04, (&)91*/04 0 &0 * 49

)0'+)(0 3 -*'5(& +1* 1* 4(-9*)(& /1 2*-+('0&(0 / 1* '2+4*.

L2!" e +"=!a ena:4 /0&/ 4 11* 9& +8(4-+0 )+0&018()0 /

-0/*4 1*4 )0'2+*4 3 &-*4.

.Q T*11+ -+()0 2+)-()0 405+ 104 1(5+04 /(*+(04 3 '*30+.

C"nen": alle! n8


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L"* a*en"*.S0& *&0-*)(0&4 +8(4-+*/*4 20+ 1 4(4-'* / 2*+-(/* /051 3

)0&-(&& &-+*/*4 / /5(-0 & 9&* 0 '4 )9&-*4 3 )+/(-04 & 0-+*4

)9&-*4 / -*1 '*&+* 9 1* 49'* / 104 /5(-04 4* (89*1 * 1* 49'* / 104

)+/(-04.

El **e=a e a!a "2le: 4 1 '-0/0 0 4(4-'* / +8(4-+0 / 1*4

02+*)(0&4 '4 94*/*4 & 1* )0&-*5(1(/*/. E4- 4 *4'* * 9&* 5*1*&:*,

3* 9 -(& 9 4-*+ & (89*14 )0&/()(0&4 2*+* 4-*+ & 9(1(5+(0.

A97 -(&& 9 6*5+ /04 )0&)2-04 1 /5 3 1 6*5+. 1 /5 4 /5(-*+,

)*+8*+ 0 */9/*+. E1 6*5+ 4 *)+/(-*+, *50&*+.

La +"na2la: 4010 20/+ 11*+4 & (/(0'* 42*K01 20+ 1 4(4-'* /

2*+-(/* /051 3 & 1(5+04 +8(4-+*/04 / '*&+* 9 49'(&(4-+ 9&* 6(4-0+(*

)0&)+-* / 104 &80)(04 /1 '2+4*+(0 * 1*4 +81*'&-*)(0&4 9

/-+'(& 1 805(+&0.

L2!" =a"!: 4 /0&/ 4 +8(4-+*& 1*4 )9&-*4 / *)-(0, 2*4(0, 2*-+('0&(0

/ 9&* 0+8*&(:*)(&. E4 1 1(5+0 / )0&-*5(1(/*/ & /0&/ 4 0+8*&(:*& 3

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66/196

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11*+ 1* )0&-*5(1(/*/.

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42+*&:* 48H& 21*&(11* &$" C** %#.###


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C0'2+*4 %.###

C9&-*4 20+ P*8*+ %.###

PR. C0'2+* / M+)*&)7* 48H&F*)-9+*

4.Q T*11+ -+()0 2+)-()0 405+ 104 1(5+04 / (&&-*+(0.

C"nen" n84

L2!" e nena!"

E4 9&* +1*)(& /-*11*/*, '(&9)(04*, *&*17-()* / -0/04 104 5(&4 9

204 9&* 2+40&* &*-9+*1 0 9+7/()*, 4 /)(+ -0/0 1 *)-(0 3 2*4(0.

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EVALUACI;N DE LOS TALLERES: C0& 1* 0+(&-*)(& /*/* *1 )0&40

)0'9&*1 % / 91(0 49+ 405+ 1 '*&0 / 104 1(5+04 )0&-*514 4 6(:0 1*

4(89(&- *19*)(&.

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69/196

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-*11+4

Talle! N8 0:P*+* 1 -*11+ / )*2*)(-*)(& &


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PROGRAMA NACIONAL DE FORMACION EN ADMINISTRACION

VALLE DE LA PASCUA ESTADO GUARICO.

CUESTINARIO.

NOMBRE APELLIDOC.I

$. UE ES UN CONSEJO COMUNAL

". UE ES LA ADMINISTRACION

>. CON LA SIGUIENTE INFORMACION COMPLETE LOS SIGUIENTESTERMINOS:

A.LAES EL ARTE DE REGISTRAR,CLASIFICAR YRESUMIR EN FORMA SIGNIFICATIVA Y EN TERMINOS DE DINERO, LASOPERACIONES Y LOS ECOS UE SON CUANDO MENOS DE CARCTERFINANCIERO Y ASI COMO EL INTERPRETAR LOS RESULTADOS .

B.ESTE GRUPO ESTARA REPRESENTADO POR LOS BIENES YOBLIGACIONES DE LA EMPRESA LO INTEGRAN LOS ACTIVOS, PASIVOS Y EL


71/196

%. MENCIONE LOS TIPOS DE LIBROS

CONTABLES

Talle! N8 N84: P*+* 104 -*11+4 / )*2*)(-*)(& N


72/196

PROGRAMA NACIONAL DE FORMACION EN ADMINISTRACION

VALLE DE LA PASCUA ESTADO GUARICO

PRUEBA ESCRITA.

NOMBRE

YAPELLIDOC.I

SE PIDE ACER LOS ASIENTOS DIARIOS, PASES AL MAYOR Y EL BALANCE

DE COMPROBACION.

EL #$#"$# LA EMPRESA MEGA POERINICIO SUS OPERACIONES,

APORTANDO EL SR. LUIS PEREZ SU PROPIETARIO LO SIGUIENTE. BS $#.###EN EFECTIVO Y BS $%.### EN MERCANCIAS.

EL #%#"$# SE COMPRA UNA MERCANCIA A CREDITO SEGN FACTURA POR

BS Q.### A TOMAS GARCIA.

EL $##"$# SE VENDE MERCANCIAS POR BS. %.### LOS CUALES SE

CANCELAN BS. ".### EN EFECTIVO Y EL RESTO A CREDITO.

FECA DESCRIPCION R DEBE ABER


73/196

CUENTAS T

BALANCE DE COMPROBACION.

FECA DESCRIPCION DEBE ABER


74/196

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E1 )0&40 )0'9&*1 % / 91(0 49+ .(&()(0 49 84-(& 1 #"#%"#$"

L* 0+8*&(:*)(& &0 )0&-*5* )0& 104 '*-+(*14 &)4*+(04 2*+* 494 9&)(0&4 104

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)0&40 )0'9&*1.

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/ $##.

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R*1(:* 1 +8(4-+0 / (&&-*+(0 )0'0 )0++420&/.

DESCRIPCION UNIDADES PRECIO TOTAL


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" 60+*4$Q#$%

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T+(9&*/0+4 / 1*'(4(& 49)+


76/196

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9 4 9+7* 20&+ & 4019)(&.

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77/196

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5+(&/*/* & )9*&-0 *1 '*&0 / 104 1(5+04 )0&-*514.

CONCLUSIONES

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91(0 49+ /1 '9&()(2(0 L0&*+/0 (&*&- / *11 / 1* 2*4)9* 4-*/0 G9+()0.

E1 '(4'0 2+'(-( 0'&-*+ 3 20&+ & 2+)-()*, /4-+:*4 3 6*5(1(/*/4

-+()0=2+)-()0.

C*5 /4-*)*+ 9 *1 (&()(*+ 1* (&4-(8*)(& 4 29/0 )0&-*)-*+ * 1*


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104 1(5+04 )0&-*514.

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L* (&4-(8*)(& 4 / )*+)-+ 40)(0=(&-8+*/0+ )0& 1 2+024(-0 /

5&()(*+ * 104 '('5+04 /1 )0&40 )0'9&*1. S 29/0 054+*+ 9 1

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)0'9&(/*/.

S 054+* 9 1 )0&40 )0'9&*1 % / 91(0 49+ )9&-* )0& 9& *'5(&-


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RECOMENDACIONES

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REFERENCIAS BIBLIOGRAFICAS.


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P*+* L* C0'9&(/*/_ C*40 M9&()(2(0 J9*& G+'& R04)(0.

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L* F10+(/* II D V*11 D L* P*4)9*, M9&()(2(0 L0&*+/0 I&*&-, E4-*/0

G9+()0.

6--24/0)4.8081.)0'/0)9'&-/$6ED646@S"3ZYR*EB[RVDT+
http://www.monografias.com/Computacion/Programacion/http://www.monografias.com/trabajos7/mafu/mafu.shtmlhttps://docs.gogle.com/document/d/1hEDhsjh9S2yjZXHYqRaEeBwWRqVDTjrvBIKe6w0hE/mobilebasic?pli=1https://docs.gogle.com/document/d/1hEDhsjh9S2yjZXHYqRaEeBwWRqVDTjrvBIKe6w0hE/mobilebasic?pli=1http://www.monografias.com/Computacion/Programacion/http://www.monografias.com/trabajos7/mafu/mafu.shtmlhttps://docs.gogle.com/document/d/1hEDhsjh9S2yjZXHYqRaEeBwWRqVDTjrvBIKe6w0hE/mobilebasic?pli=1https://docs.gogle.com/document/d/1hEDhsjh9S2yjZXHYqRaEeBwWRqVDTjrvBIKe6w0hE/mobilebasic?pli=1


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+)9+404=69'*&04=@=/()(0&

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6--2[[[.'0&08+*(*4.)0'-+*5*04@Q)0&-*5(1(/*/=5*4()*=

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6--2[[[.'0&08+*(*4.)0'-+*5*04Q@(&4-(8*)(0&=*))(0&=

2*+-()(2*-(*(&4-(8*)(0&=*))(0&=2*+-()(2*-(*.46-'1
http://www.monografias.com/trabajos66/evaluacion-proceso/evaluacion-proceso.shtmlhttp://www.monografias.com/trabajos66/evaluacion-proceso/evaluacion-proceso.shtmlhttp://es.slideshare.net/Daannaahh/idalberto-chiavenato-administracion-de-recursos-humanos-9-edicionhttp://es.slideshare.net/Daannaahh/idalberto-chiavenato-administracion-de-recursos-humanos-9-edicionhttp://es.wikipedia.org/wiki/Administraci%C3%B3nhttp://www.monografias.com/trabajos72/plan-accion/plan-accion.shtmlhttp://www.apse.or.cr/webapse/docum/docu08.htmhttp://psisc.blogspot.com/2012/05/dimensiones-basicas-de-la-comunidad.htmhttp://pedroflovel.blogspot.com/http://www.monografias.com/trabajos98/contabilidad-basica-estudio/contabilidad-basica-estudio.shtmlhttp://www.monografias.com/trabajos98/contabilidad-basica-estudio/contabilidad-basica-estudio.shtmlhttp://www.monografias.com/trabajos89/investigacion-accion-participativa/investigacion-accion-participativa.shtmlhttp://www.monografias.com/trabajos89/investigacion-accion-participativa/investigacion-accion-participativa.shtmlhttp://es.wikipedia.org/wiki/Investigaci%C3%B3n-Acci%C3%B3n_participativahttp://www.monografias.com/trabajos66/evaluacion-proceso/evaluacion-proceso.shtmlhttp://www.monografias.com/trabajos66/evaluacion-proceso/evaluacion-proceso.shtmlhttp://es.slideshare.net/Daannaahh/idalberto-chiavenato-administracion-de-recursos-humanos-9-edicionhttp://es.slideshare.net/Daannaahh/idalberto-chiavenato-administracion-de-recursos-humanos-9-edicionhttp://es.wikipedia.org/wiki/Administraci%C3%B3nhttp://www.monografias.com/trabajos72/plan-accion/plan-accion.shtmlhttp://www.apse.or.cr/webapse/docum/docu08.htmhttp://psisc.blogspot.com/2012/05/dimensiones-basicas-de-la-comunidad.htmhttp://pedroflovel.blogspot.com/http://www.monografias.com/trabajos98/contabilidad-basica-estudio/contabilidad-basica-estudio.shtmlhttp://www.monografias.com/trabajos98/contabilidad-basica-estudio/contabilidad-basica-estudio.shtmlhttp://www.monografias.com/trabajos89/investigacion-accion-participativa/investigacion-accion-participativa.shtmlhttp://www.monografias.com/trabajos89/investigacion-accion-participativa/investigacion-accion-participativa.shtmlhttp://es.wikipedia.org/wiki/Investigaci%C3%B3n-Acci%C3%B3n_participativa


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Anex"*

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CUENTASNOMINALES: Son

cuentas utilizadas

temporalmente en el

proceso de la

contabilidad.

DENTRO DE LAS

CUENTAS NOMINALESSE ENCUENTRAN:

Ingresos: son las

entradas de dinero,

producto de las

operaciones comerciales

realizadas por la

empresa.

Egresos: son todas las

salidas de dinero, es

decir, los gastos que

resultan como

consecuencia de las

actividades llevadas a

cabo por la empresa.

resumen de todos losmovimientos que

aparecen en el libro

diario.

LIBRO DE

INVENTARIO: consiste

en registrar todos los

bienes, tanto mueblescomo inmuebles.

!ctivos, cr%ditos $

pasivos, vinculados o no

a su comercio $ tambi%n

refle&a la situaci'n del

patrimonio de la

empresa.

EducacinUniversitaria

Ciencia y Tecnologa

Misin sucre ldea

!"uan "os# Rondn$

P%& en

d'inistracin(Valle de la pascua

edo( )u*rico

T++ER %, -TERM.%/0 1E

+

C/%TB.+.11(

Integrantes:


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e&ercicio del poderpopular, es decir,

poniendo en pr*ctica

las decisiones adoptadas

por la comunidad.

QUE ES LA UNIDAD

ADMINISTRATIVA Y

FINANCIERA YCOMUNITARIA.

Es la instancia del

conse&o comunal que

funciona como un ente

de administraci'n,

e&ecuci'n, inversi'n,

cr%dito, ahorro e

intermediaci'n

financiera de los

recursos $ fondos del

conse&o comunal. " la

unidad administrativa

estar* conformada por

+ habitantes de la

comunidad, electos.

humano. El %ito deuna empresa u

organismo social, se

debe a la buena

administraci'n que se

lleve. La administraci'n

son normas $ le$es

capaces de resolver los

problemas de un

organismo social.

QUE ES LA

CONTABILIDAD.

Es una ciencia social

que estudia, mide,

analiza $ registra el

patrimonio de empresas

o individuos. -iene

como funci'n

suministrar datos $

resultados obtenidos

dinero, presupuesto,

ahorros, econom)a, etc./

durante un periodo de

patrimonio de unaempresa bienes,

derechos $ obligaciones

$ del resultado de la

misma los ingresos $

egresos/, permiten el

seguimiento de la

evoluci'n de los

elementos en el tiempo.

TIPOS DE CUENTAS.

CUENTAS REALES:

Estas cuentas

representan valores

tangibles como las

propiedades $ las

deudas, forman parte

del balance de una

empresa.

DENTRO DE LAS

CUENTAS REALES SE

ENCUENTRAN:

A$t"%os: son todos los

i


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Cuentas activo2pasivo2patri'onio2ingreso2 egreso3ue son utilizadasen unaorganizacin para

llevar lacontabilidad(

GRACIAS POR SU

ATENCION.

Misin sucre ldea!"uan "os#

Rondn$

P%& en

d'inistracin(

Valle de la pascua

edo( )u*rico

+.BR/ 1.R./ 4

M4/R(

Integrantes:

Alexandra Rodrguez

!e"l#n Es$alante


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anotacin de un5ec5o econ'ico

en el libro diario

se lla'a asiento6

es decir en #l se

registran todas las

transacciones

realizadas por una

e'presa(

Los asientos.

0on

la su'a de loscr#ditos(

Elsistema de

partida doble:

Es el '#todo osiste'a de

registro de las

operaciones '*s

usadas en la

contabilidad( Estese ase'e7a a una

balanza2 ya 3ue

tiene 3ue estar en

iguales

condiciones para

estar en e3uilibrio(

0olo podr*llevarse en idio'a

espa:ol por el

siste'a de partida

doble y en libros

registrados de

'anera 3ue

su'inistre una

5istoria concreta

de los negocios

del e'presario a

las

regla'entaciones

3ue deter'ine el

gobierno(

Libro mayor:Es donde se


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3ue 'oviliza lacooperativa de sus

activos2 pasivos ypatri'onio( Para

3ue los registrossean valido


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$%"

$%>


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$%Q

MUCHAS

GRACIAS POR

SU AE!CIO!.

Misin sucre ldea

!"uan "os#

Rondn$

P

Proyecto Keilyn- Alexandra)

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Transcript of Proyecto Keilyn- Alexandra)