Informe de Prácticas en Municipalidad

8/18/2019 Informe de Prácticas en Municipalidad

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Informe de ejecución de prácticas pre-profesionales del Módulo II “Contabilidad Pública yPrivada”

INSTITUTO DE EDUCACIÓN SUPERIORTECNOLÓGICO PÚBLICO “CHOTA”

ANEXO TACABAMBAFundada por R.D.R. N !"!#$"%&&$ED$CA'

CARRERA PROFESIONAL DE CONTABILIDAD

MÓDULO TÉCNICO PROFESIONAL

MODULO II: “CONTABILIDAD PUBLICA Y PRIVADA”

PRÁCTICA PRE PROFESIONAL

MUNICIPALIDAD DISTRITAL DE TACABAMBA

ALUMNO

JUAN MARINO TORRES HUAMÁN

DOCENTE ASESOR

C.P.C. JOSÉ STALIN DÁVILA MEGO

1


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______________________________________

COORDINADOR IESTPCH

ANEXO TACABAMBA

_______________________________________

JEFE DEL ÁREA ACADEMICA

DE CONTABILIDAD

____________________________________

DOCENTE ASESOR

____________________________________

JUAN MARINO TORRES HUAMÁN


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ESTUDIANTE

DEDICATORIA

De mae!a m"# e$%e&'a( )e)'&* e$+e ',*!me )e %!-&+'&a$ %!e

%!*,e$'*a(e$ a m'$ "e!')*$ # a/e(a)*$ %a)!e$ # /e!ma*$0

"e $e $a&!','&a a%*#-)*me &*$+a+eme+e0 )e e$+a mae!a

&"(m'a! m'$ e$+")'*$ $"%e!'*!e$0 e 1"$&a )e "a me2*!

!ea('3a&'4 %e!$*a( # %!*,e$'*a( %a!a $e! 5+'( e (a $*&'e)a).

MARINO

!


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AGRADECIMIENTO

A6!a)e&em*$ e %!'me! ("6a! a D'*$ %*! )a!me e( %!'7'(e6'* )e

(a 7')a # /-1'+*$ %a!a ,*!ma!me &*m* %e!$*a )e 1'e %a!a (a

$*&'e)a).

A m'$ %a)!e$ "'ee$ ,"e!* (*$ "e me 1!')a!* +*)* $"

a%*#* %a!a &"(m'a! m'$ e$+")'*$.

A( A16. Da+e L"'$ T'!a7a+' De(6a)* A(&a()e )e (a

M"'&'%a(')a) D'$+!'+a( )e Ta&a1am1a0 "'e &*,8* e (a

&a%a&')a) )e (*$ 247ee$ # me 1!')4 (a *%*!+"')a) %a!a

)e$a!!*((a! m'$ %!-&+'&a$ e )'&/a e+')a).

A( C.P.C. J*$9 S+a(' D-7'(a Me6* %*! $" *!'e+a&'40 # %*! $"

',''+* a%*#* %e!$e7e!a+e e e( a$e$*!am'e+* e (a

!ea('3a&'4 )e 9$+e ',*!me.

A "e$+!a &a$a $"%e!'*! )e e$+")'*$ IESTP “CHOTA” ANEO

TACABAMBA )e "e$+!a ,*!ma&'40 )e$a!!*((* # &!e&'m'e+*

%!*,e$'*a( %*! a&*6e!*$ e $"$ a"(a$ )"!a+e "e$+!*$

e$+")'*$ # %e!m'+'!*$ ,*!ma! %a!+e )e (a 6!a ,am'('a

+e&*(*6e$e.

MA

RINO

"


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PRESENTACIÓN

La$ )',e!e+e$ em%!e$a$ P51('&a$0 $'em%!e &*+!'1"#e a( )e$a!!*((* )e "

D'$+!'+*0 P!*7'&'a0 )e +*)a "a Re6'4 # %*!"e * )e&'!(* +*)*$ e((*$ 2"+*$

&*+!'1"#e a( )e$a!!*((* )e( %a8$. La M"'&'%a(')a) D'$+!'+a( )e Ta&a1am1a e$ "a

I$+'+"&'4 P51('&a ;&a!-&+e! 6"1e!ame+a(< "e $e )e)'&4 a( a%*#* $*&'a( )e (*$

/a1'+a+e$ )e (a 3*a "!1aa # !"!a(0 &* (a e(a1*!a&'4 )e %!*#e&+*$ e $"$

)',e!e+e$ ,*!ma$ # e+a%a$ &*m*: Me2*!am'e+* )e ',!ae$+!"&+"!a$0 a)"'$'&'4 e

'$+a(a&'4 )e m-"'a$ "e &"e+a &* (a +e&*(*68a a)e&"a)a0 # a$8 )a!

&"m%('m'e+* a (a$ )',e!e+e$ ,"&'*e$ a ,a7*! )e +*)a (a %*1(a&'4.

De2* e$+e +!a1a2* a( %e!$*a( e&a!6a)* )e (a !e7'$'4 6ee!a(0 $e=*! 2"!a)*

&a(','&a)*!0 e&a!6a)*$ )e $"%e!7'$a! # a7a("a! (a$ %!-&+'&a$ %!e>%!*,e$'*a(e$ )e

m4)"(* II0 e$+e ',*!me0 "e $e /a !ea('3a)* e (a M"'&'%a(')a) D'$+!'+a( )e

Ta&a1am1a0 %a!a $" !e7'$'4 # &a(','&a&'4 &*!!e$%*)'e+e.

C*$'e+e &*m* !e$%*$a1(e )e( &*+e')* )e e$+e +!a1a2* "e &*$+'+"#e "*

)e (*$ !e"'$'+*$ ')'$%e$a1(e$ %a!a *1+ee! e( +8+"(* )e %!*,e$'*a( +9&'&* e

&*+a1'(')a)? %*6* a &*$')e!a&'4 )e "$+e)e$ e( %!e$e+e ',*!me.

#


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ÍNDICE

DEDICATORIA……………………………………………………………………… @

AGRADECIMIENTO………………………………………………………………..

PRESENTACIÓN……………………………………………………………………

ÍNDICE………………………………………………………………………………..

CAPITULO I

PROBLEMÁTICA

I. DATOS GENERALES DE LA PRÁCTICA………………………………… 9

II. DATOS GENERALES DE LA ENTIDAD………………………………….. 9

CAPITULO II

BASES TEÓRICAS

1. Def!"#! $e C%!&'()$'$ G*(e+!',e!&')……………………………. 1--. O(e&% $e )' C%!&'()$'$…………………………………………………. 1//. M0#! $e )' "%!&'()$'$…………………………………………………. 1/. L' Ce!"' C%!&'()e 2 )' Te!e$*+3' $e L(+%0………………………… 1/4. C%!&'()$'$ P5()"'………………………………………………………. 16. S0&e,' I!&e7+'$% $e A$,!0&+'"#! F!'!"e+' 8SIAF……………. 16

CAPITULO III

RESULTADOS DURANTE LA EJECUCIÓN DE LA PRÁCTICA PRE:

PROFESIONAL

1. LABORES REALI;ADAS < EXPERIENCIAS AD=UIRIDAS.A. L'(%+e0 Re')>'$'0……………………………………………………. -/B. E?@e+e!"'0 A$*+$'0……………………………………………… /4

-. PROBLEMAS OBSERADOS < ALTERNATIAS DE SOLUCIÓN DURANTE

LA PRÁCTICA PRE:PROFESIONAL EN LA INSTITUCIÓN.A. P+%()e,'0 O(0e+'$%0……………………………………………… /6

B. A)&e+!'&'0 $e S%)*"#!…………………………………………….. /

$


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CONCLUSIONES……………………………………………………………….. /

RECOMENDACIONES................................................................................. /9

BIBLIOGRAFIA……………………………………………………………………

LINOGRAFIA………….………………………………………………………… 1

ANEXOS

%


8/42


CAPÍTULO I

&


9/42


PROBLEMÁTICA

I. DATOS GENERALES DE LA PRÁCTICA.

1. A@e))$%0 2 N%,(+e0 $e) E0&*$'!&e.J"a Ma!'* T*!!e$ H"am-

-. C'++e+' P+%fe0%!').C*+a1'(')a)

/. M#$*)% T"!"% P+%fe0%!').M4)"(* II: “C*+a1'(')a) P51('&a # P!'7a)a”

. D*+'"#! $e )' P+"&"'.

.1. N $e K%+'0: @.-. I!"% F )e ee!* )e ./. T+,!% )e ma!3* )e

4. D%"e!&e A0e0%+.C.P.C. J*$9 S+a(' D-7'(a Me6*

II. DATOS GENERALES DE LA ENTIDAD.

1. A@e))$%0 2 N%,(+e0 De!%,!'"#! % R'>#! S%"').M"'&'%a(')a) D'$+!'+a( )e Ta&a1am1a

-. RUC.F

/. D+e""#!.J!: L'ma N

. A"&$'$ % G+% $e Ne7%"%.1

I$+'+"&'4 )e 6*1'e!* (*&a( "e +'ee (a ,"&'4 )e a)m''$+!a! (*$ '6!e$*$

e&*4m'&*$ # )e$a!!*((a! (a1*!e$ e 1ee,'&'* # %!*6!e$* )e (a &*m"')a)

(*&a(. S"$ ,"&'*e$ $*: Em'+'! (a$ *!ma$ +9&'&a$ 6ee!a(e$0 e ma+e!'a )e *!6a'3a&'4 )e(

e$+a)* ,8$'&* # "$* )e( $"e(* a$8 &*m* $*1!e %!*+e&&'4 # &*$e!7a&'4

)e( am1'e+e.

1 'ttp())***+deperu+com),obierno)municipalidad)municipalidad-distrital-de-

tacabamba-c'ota-"#

.


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P!*m*7e!0 a%*#a! # e2e&"+a! %!*#e&+*$ )e '7e!$'4 # $e!7'&'*$ %51('&*$

m"'&'%a(e$ "e %!e$e+e0 *12e+'7ame+e0 eK+e!a(')a)e$ * e&**m8a$

)e e$&a(a e e( -m1'+*. P!*m*7e!0 %e!mae+eme+e (a &**!)'a&'4 e$+!a+96'&a )e (*$ %(ae$

'+e6!a(e$ )e )e$a!!*((* D'$+!'+a(.

4. Re@+e0e!&'!&e Le7'). A16. Da+e L"'$ T'!a7a+' De(6a)*

6. Se"&%+.P51('&*

1


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CAPÍTULO II

11


12/42


BASES TEÓRICAS

1. Def!"#! $e C%!&'()$'$ G*(e+!',e!&').

La %a(a1!a &*+a1'(')a) e$ " me)'* a +!a79$ )e( &"a( (*$ )'7e!$*$ '+e!e$a)*$

%"e)e me)'!0 e7a("a! # )a! $e6"'m'e+* a (a S'+"a&'4 'a&'e!a )e (a E+')a)0

%*! (* +a+* $" ,'a(')a) e$ %!*%*!&'*a! ',*!ma&'4 5+'(0 &*,'a1(e0 #

&*m%!e$'1(e "e $'!7a )e 1a$e %a!a (a +*ma )e )e&'$'*e$0 a$'m'$m* e$+e

%!*%4$'+* 6ee!a( &*m%!e)e @ *12e+'7*$ $e65 (a De&(a!a&'4 )e &*&e%+*$

5m. )e( 'a&'a( A &&*"+'6 S+a)a!) B*a!) ;ASB< "e a &*+'"a&'4 $e

+!a$&!'1e:

a. P!*%*!&'*a! ',*!ma&'4 5+'( %a!a (*$ a&+"a(e$ # %!*$%e&+'7*$ '7e!$'*'$+a$

# a&!ee)*!e$0 # %a!a *+!*$ "$"a!'*$ "e /a )e +*ma! )e&'$'*e$

!e(a&'*a(e$ )e '7e!$'*e$ # )e &!9)'+*.1. P!e%a!a! ',*!ma&'4 "e a#")e a (*$ "$"a!'*$ a )e+e!m'a! (*$ m*+*$0 (a

*%*!+"')a) # (a '&e!+')"m1!e )e (*$ %!*#e&+*$ )e e+!a)a )e e,e&+'7*

a$*&'a)*$ a (a !ea('3a&'4 )e '7e!$'*e$ )e+!* )e (a em%!e$a.&. I,*!me a&e!&a )e (*$ !e&"!$*$ e&*4m'&*$ )e "a em%!e$a0 (*$ )e!e&/*$

$*1!e 9$+*$ # (*$ e,e&+*$ )e (a$ +!a$a&&'*e$ # a&*+e&'m'e+*$ "e

&am1'a e$*$ !e&"!$*$ # (*$ )e!e&/*$ $*1!e a"e((*$.). E( I$+'+"+* MeK'&a* )e C*+a)*!e$ P51('&*$0 A.C0” (a )e,'e )e (a

$'6"'e+e mae!a”:“La C*+a1'(')a) G"1e!ame+a( "a +9&'&a "e $e "+'('3a %a!a %!*)"&'!

$'$+em-+'&a # e$+!"&+"!a)ame+e ',*!ma&'4 &"a+'+a+'7a eK%!e$a)a e

"')a)e$ m*e+a!'a$ )e (a$ +!a$a&&'*e$ "e !ea('3a "a e+')a)

e&*4m'&a # )e &'e!+*$ e7e+*$ e&*4m'&*$ ')e+','&a1(e$ # &"a+','&a1(e$

"e"e (a a,e&+a0 &* e( *12e+* )e ,a&'('+a! a (*$ )'7e!$*$ '+e!e$a)*$ e(

+*ma! )e&'$'*e$ e !e(a&'4 &* )'&/a e+')a) e&*4m'&a”.

-. O(e&% $e )' C%!&'()$'$.-

E( *12e+'7* %!'&'%a( )e (a &*+a1'(')a) e$ ',*!ma! a (*$ "e )'!'6e (a em%!e$a

$*1!e e( a&+'7*0 %a$'7* # &a%'+a( )e (a m'$ma0 a$8 &*m* (a ',*!ma&'4 # a-('$'$

I/0234CCI5/ 6 76 C2/068I7I363 9:n,el Mu;o< Merc'ante=

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%e!+'e+e$ )e (a$ *%e!a&'*e$ me!&a+'(e$. La &*+a1'(')a) %e!m'+e e( a-('$'$ )e

(*$ a&*+e&'m'e+*$ "e +'ee ("6a! )'a!'ame+e e " e6*&'*. La me)'&'4 )e

(*$ a&+'7*$0 %a$'7*$ # &am1'*$ *&"!!')*$ e (*$ m'$m*$ )a!- &*m* !e$"(+a)*

a&&'*e$ )e *!)e a)m''$+!a+'7* (*$ &"a(e$ $e a)e&"a!a 1"$&a)* e( me2*! (*6!* )e (*$ *12e+'7*$ %!*%"e$+*$ e (a em%!e$a.

La$ ,"&'*e$ &*m*: Re6'$+!a!0 aa('3a!0 &(a$','&a! # !e$"m'! (a$ a&+'7')a)e$

&*me!&'a(e$ %e!m'+'!- &"m%('! )e ,*!ma a)e&"a)a &* e( *12e+* )e (a

&*+a1'(')a).

/. M0#! $e )' "%!&'()$'$./

La &'e&'a &*+a1(e &"m%(e "a )e (a$ m'$'*e$ m-$ *+a1(e$ e (a *!6a'3a&'4

)e +*)a em%!e$a0 m''m'3a)* &*$+*$ me)'a+e (a $"%!e$'4 )e (a$ %e!)')a$ #

)e$6a$+e0 a%('&a)* e( %!'&'%'* )e )'7e!$','&a&'4 # &*+!*(0 !e6'$+!a)* e ('1!*$

# ,*!m"(a!'*$ +*)a$ (a$ +!a$a&&'*e$ )e( *!6a'$m* e&*4m'&* e e( *!)e "e

$e 7a e,e&+"a)* # &* $"2e&'4 a *!ma$ %!ee$+a1(e&')a$.

La &*+a1'(')a) em%(ea)* m9+*)*$ # +9&'&a$0 &*+!*(a # 7'$"a('3a a +!a79$ )e

(*$ E$+a)*$ 'a&'e!*$0 (a ',*!ma&'4 *%*!+"a # 7e!a3 )e +*)*$ (*$ !e&"!$*$

)e (a em%!e$a %a!a (a +*ma )e )e&'$'*e$.

. L' Ce!"' C%!&'()e 2 )' Te!e$*+3' $e L(+%0.

P*! m"&/* +'em%* $e /a &*,")')* (a %a(a1!a CONTABILIDAD &* e( a!+e )e

!e6'$+!a! (a$ *%e!a&'*e$ me!&a+'(e$ ((ama)a TENEDURIA DE LIBROS. S'

em1a!6* %*)em*$ )e&'! "e $* )',e!e+e$ %e!* "e +'ee "a 8+'ma !e(a&'4

* ('6a34. L' Te!e$*+3' $e L(+%0 e0 e) '+&e *e @%+ ,e$% $e !%+,'0 2

@+%"e$,e!&%0 !%0 e!0e' ' +e70&+'+ )'0 %@e+'"%!e0 ,e+"'!&)e0 e!

)(+%0 e0@e"')e0 0e' "*') f*e+e e) 00&e,' $e "*e!&'0 e)e7$%. S'!7e )e

me)'* ma+e!'a( # a"K'('a! a (a &*+a1'(')a)? %"e)e !ea('3a!$e a ma* * 1'e0

"+'('3a)* %!*&e)'m'e+*$ me&-'&*$. M'e+!a$ (a &*+a1'(')a) e$ "a &'e&'a

"e ,*!m"(a # aa('3a (a$ *%e!a&'*e$ !e6'$+!a)a$0 m*)','&a)* $' ,"e!a %*$'1(e

! PI/CIPI2> 3? C2/068I7I363 9:lvaro @avier omero 7ópe


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e( !"m1* )e (a eK%(*+a&'4 /a&'a $" 9K'+* )e1')*. I+e!%!e+a (a$ &',!a$ "e

%!e7'ame+e /a &(a$','&a)* # *!)ea)* (a +ee)"!8a )e ('1!*$0 %a!a e$+* e&e$'+a

)e " !a3*am'e+* %!e7'* # "a ,*!m"(a&'4 ,*!ma(0 * $ea e$+a1(e&e!

%!e7'ame+e " &!'+e!'* )e a-('$'$. De e$+a ,*!ma $e &*,'6"!a &*m* &'e&'a%*!"e eK%('&a # &a(','&a (*$ !e$"(+a)*$.

4. C%!&'()$'$ P5()"'.4

C*m* (* $e=a(a e( ME (a D'!e&&'4 Gee!a( )e C*+a1'(')a) P51('&a +'ee

&*m%e+e&'a )e &a!-&+e! a&'*a( &*m* 4!6a* !e&+*! )e( S'$+ema Na&'*a( )e

C*+a1'(')a)0 e$ (a e&a!6a)a )e a%!*1a! (a *!ma+'7')a) &*+a1(e )e (*$

$e&+*!e$ %51('&* # %!'7a)*? e(a1*!a! (a C"e+a Gee!a( )e (a Re%51('&a

%!*&e$a)* (a$ !e)'&'*e$ )e &"e+a$ !em'+')a$ %*! (a$ e+')a)e$ # em%!e$a$

%51('&a$? e(a1*!a! (a E$+a)8$+'&a C*+a1(e %a!a (a ,*!m"(a&'4 )e (a$ &"e+a$

a&'*a(e$0 (a$ &"e+a$ ,'$&a(e$0 e( %(aeam'e+* # (a e7a("a&'4 %!e$"%"e$+a( #

%!*%*!&'*a! ',*!ma&'4 &*+a1(e *%*!+"a %a!a (a +*ma )e )e&'$'*e$ e +*)a$

(a$ e+')a)e$.

E( S'$+ema Na&'*a( )e C*+a1'(')a) e$ e( &*2"+* )e %*(8+'&a$ %!'&'%'*$0

*!ma$ # %!*&e)'m'e+*$ &*+a1(e$ a%('&a)*$ e (*$ $e&+*!e$ %51('&* # %!'7a)*

Me)'a+e Le# N FF > Le# Gee!a( )e( S'$+ema Na&'*a( )e C*+a1'(')a)0 $e

)e+e!m'a (a$ ,"&'*e$0 *12e+'7*$ # e$+!"&+"!a )e (*$ O!6a'$m*$ &*m%*e+e$

)e( S'$+ema Na&'*a( )e C*+a1'(')a).

• LEY @ > A)e&"a (a Le# N FF0 Le# Gee!a( )e( S'$+ema Na&'*a( )e

C*+a1'(')a) a( A!+8&"(* F )e (a C*$+'+"&'4 P*(8+'&a )e( Pe!5 ;%"1('&a)a e(

F )e 2"'* )e <• LEY > Re,*!ma )e (*$ A!+8&"(*$ F Y F )e (a C*$+'+"&'4 P*(8+'&a

)e( Pe!5 ;%"1('&a)a e( F )e $e+'em1!e )e <

T'ee &*m* %!'&'%'*$ !e6"(a+*!'*$:

" C2/068I7I363 B?/?67 9?rly evallos= versión .

# C2/068I7I363 B48?/6M?/067 9C+P+C+ Mario icardo Dera /ovoa= 1"A pá,+

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• U',*!m')a).> E$+a1(e&e! *!ma$ # %!*&e)'m'e+*$ &*+a1(e$ %a!a e(

+!a+am'e+* /*m*69e* )e( !e6'$+!*0 %!*&e$am'e+* # %!e$e+a&'4 )e (a

',*!ma&'4 &*+a1(e.•

I+e6!')a).> Re6'$+!* $'$+em-+'&* )e (a +*+a(')a) )e (*$ /e&/*$ ,'a&'e!*$ #e&*4m'&*$.

• O%*!+"')a).> Re6'$+!*0 %!*&e$am'e+* # %!e$e+a&'4 )e (a ',*!ma&'4

&*+a1(e e e( m*me+* # &'!&"$+a&'a$ )e1')a$.• T!a$%a!e&'a.> L'1!e a&&e$* a (a ',*!ma&'40 %a!+'&'%a&'4 # &*+!*(

&'")a)a* $*1!e (a &*+a1'(')a) )e( E$+a)*.• Le6a(')a).> P!'ma&8a )e (a (e6'$(a&'4 !e$%e&+* a (a$ *!ma$ &*+a1(e$.

L*$ *12e+'7*$ )e( S'$+ema Na&'*a( )e C*+a1'(')a) $* (*$ $'6"'e+e$:

• A!m*'3a! # /*m*6ee'3a! (a &*+a1'(')a) e (*$ $e&+*!e$ %51('&* # %!'7a)*

me)'a+e (a a%!*1a&'4 )e (a *!ma+'7')a) &*+a1(e?• E(a1*!a! (a C"e+a Gee!a( )e (a Re%51('&a a %a!+'! )e (a$ !e)'&'*e$ )e

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16/42


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19/42


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22/42


CAPÍTULO III


23/42

M23472 63MI/I>060ID2

M23472 63MI/I>060ID2 ?@?C4026


RESULTADOS DURANTE LA EJECUCIÓN DE LA PRÁCTICA PRE

PROFESIONAL.

1. LABORES REALI;ADAS < EXPERIENCIAS AD=UIRIDAS.

A. L'(%+e0 Re')>'$'0.D"!a+e e( %e!'*)* )e !ea('3a&'4 )e m'$ %!-&+'&a$ e (a m"'&'%a(')a)

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(. E!&+e7'+ ,'&e+')e0 ' )'0 $fe+e!&e0 %f"!'0.

". Re0#! $e f'"&*+'0.

$. Re70&+% e! e) SIAF M#$*)% A$,!0&+'&%.

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C*+a1'(')a) )e (a '$+'+"&'4 e$+- a &a!6* )e !ea('3a! %*! (*$ 6a$+*$ "e

!ea('3a.

P+%"e$,e!&% $e) S0&e,' I!&e7+'$% De A$,!0&+'"#!

F!'!"e+'

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e e$+e &a$* $e '6!e$a &* e( USUARIO: MP&(a7e: MP.

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e e$+e &a$* M*)"(* A)m''$+!a+'7* # /a&em*$ &('& e (a 'ma6e

)e (a )e!e&/a.

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24/42


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me$ e e( &"a( $e e$+- /a&'e)* e( !e6'$+!*0 *$ a#")am*$ &*0 a&e%+a!.

P'0% -. T'%* )e *%e!a&'4.

"

INGRESAMOS AREGISTRO>REGISTROSIA


25/42


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&*m%!*m'$*0 a&e%+a!.

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)am*$ # e(e6'm*$ e( &4)'6* e e$+e &a$* "a *!)e )e

$e!7'&'*$ "e e$ e( @ # a&e%+a!.

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5me!* )e( )*&"me+*.

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&"a( $e &*(*&a!- (a ,e&/a )e( )*&"me+*.

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$e &*(*&a e( 5me!* "e (e &*!!e$%*)e.

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26/42


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27/42


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28/42


7e!)e ')'&a)* "e e( eK%e)'e+e e$+- ('$+* %a!a $e! e7'a)* a(

ME.

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29/42


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$e65 $ea e( &a$*.

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30/42


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/a $')* 6"a!)a)*$.

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31/42


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ME.

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32/42


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$e65 $ea e( &a$*.

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33/42


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34/42


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D%"*,e!&%.

P'0% 14. E( &"!$*! $e %*)!- a"+*m-+'&ame+e e C#$7%

e$&*6em*$ e( )*&"me+* &*!!e$%*)'e+e0 *$ a#")am*$ &*

. P'0% 16. E( &"!$*! $e %*)!- a"+*m-+'&ame+e e e( &am%*

N5,e+% a"8 '6!e$am*$ e( 5me!* )e &/e"e.

P'0% 1. E( &"!$*! $e %*)!- a"+*m-+'&ame+e e e( &am%*

N%,(+eG+'$% a"8 $e )'6'+a!- e *m1!e a "'e $e 6'!a e(

&/e"e.

P'0% 1. E( &"!$*! $e &*(*&a!- a"+*m-+'&ame+e e M%!&% a"8

&*(*&am*$ (a &a+')a) "e $e 6'!a.


!e6'$+!am*$ e( )e+a((e )e (a *%e!a&'4 "e $e e$+- !ea('3a)*0

("e6* %!*&e)em*$ a 6"a!)a! (*$ &am1'*$ )a)* &('& e (a ,'6"!'+a

!"


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)e( )'$"e+e m*$+!a)* e( me$a2e )e "e (*$ &am1'*$ /a $')*

6"a!)a)*$.

P'0% -. L"e6* '6!e$am*$ a( ,e!5 "%,*!"'"#!:

&+'!0fe+e!"' $e $'&%0 )am*$ &('& e E!'+Re"(+. He&/*e$+* (a ',*!ma&'4 7'a2a!- a( ME.

B. E?@e+e!"'0 A$*+$'0.D"!a+e (*$ @ a=*$ )e e$+")'* e (a$ a"(a$ a)"'!'m*$ e 6!a %a!+e (*$

&**&'m'e+*$ +e4!'&*$ )e "e$+!a %!*,e$'40 1!')a)*$ %*! "e$+!*$

%!*,e$*!e$ # a)"'!'m*$ +am1'9 %*! (a '7e$+'6a&'4 %!*%'a a +!a79$ )e

)',e!e+e$ me)'*$. E$+*$ &**&'m'e+*$ *$ a#")a a )e$em%e=a!*$ )e

mae!a e,'&'e+e e e( &am%* (a1*!a( a( m*me+* )e %*e!(*$ e %!-&+'&a.

A( ''&'a! (a$ %!-&+'&a$ e (a I$+'+"&'40 em%e&9 a ,am'('a!'3a!me &* (a

ma#*! %a!+e )e (a )*&"me+a&'4 &*+a1(e "e e$ "+'('3a)a %*! (a$ e+')a)e$

%51('&a$0 &*m%(eme+a)* )e e$+a mae!a (*$ &**&'m'e+*$ +e4!'&*$

a)"'!')*$ e (a "'7e!$')a) %*! (a %!-&+'&a.

!#


36/42


E (a I$+'+"&'4 %51('&a a%!e)8 "e (a ',*!ma&'4 *+*!6a)a a (*$

!e$%*$a1(e$ )e( &"m%('me+* )e "e "a e,e&+'7a a)m''$+!a&'4 $ea

a)e&"a)a0 $e +e)!- "e ((e7a! (*$ !e6'$+!*$ e ,*!ma )'a!'a # %e!mae+e?

)e1'e)* &*&'e+'3a! a +ee! $" )*&"me+a&'4 e *!)e.

La &*+a1'(')a) e$ "a &'e&'a "e e$+- e &*$+a+e &am1'*0 %*! (* +a+* e(

%!*,e$'*a( )e1e e$+a! e &*$+a+e e$+")'*0 a)em-$ e( %!*,e$'*a( &*+a1(e

)e1e +ee! &**&'m'e+* $*1!e ',*!m-+'&a0 #a "e e$ "a )e (a$

/e!!am'e+a$ "e %e!m'+e ,a&'('+a! e( +!a1a2*.

O+!a eK%e!'e&'a ,"e "e e$ e&e$a!'* )e+!* )e (a I$+'+"&'4 %51('&a0 &*+a!

&* " &"!$* )e a&+"a('3a&'4 %e!mae+e a&e!&a )e( $'$+ema )e

&*+a1'(')a) "+'('3a)* ;SIA


37/42


&*+a1(e$0 %*! +a( m*+'7* $e +'ee "e !e''&'a! a( &*m%"+a)*! %a!a "e

,"&'*e &*!!e&+ame+e e( $'$+ema.- N* &**&e! e( mae2* )e %!e$"%"e$+* %a!a " ma#*! )e$e7*(7'm'e+*.

B. A)&e+!'&'0 $e S%)*"#!.Te'e)* e &"e+a (a %!*1(em-+'&a e&*+!a)a # (a (a1*! !ea('3a)a e (a

I$+'+"&'4 %51('&a: “M"'&'%a(')a) D'$+!'+a( )e La2a$”0 )e+a((a)a

a+e!'*!me+e0 a &*+'"a&'4 $e %(a+ea (a$ $'6"'e+e$ a(+e!a+'7a$ )e

$*("&'4:

$ C"(m'9 (a$ @ /*!a$ )e (a$ %!-&+'&a$ e$+a1(e&')a$.

$ A%('"9 e %!-&+'&a (*$ &**&'m'e+*$ a)"'!')*$ e e( +!a$&"!$* )e(

M4)"(* II: “CONTABILIDAD PUBLICA Y PRIVADA”.

$ Tee! a&+"a('3a)a # *!)ea)a +*)a (a ',*!ma&'4 )e (a I$+'+"&'40 &*m*

$* $"$ )*&"me+*$ em'+')*$0 )*&"me+*$ !e&'1')*$0 )'!e&+'7a$0

PECOSAS0 &"e+a$ )e e(a&e0 ',*!ma&'4 )e 1a(a&e0 (a$ *+a$ )e

&*m%!*m'$*0 !e&'1*$ )e '6!e$* +*)*$ e((*$ )e1e e$+a! a( )8a0 )e1e

e$+a! a!&/'7a)*$ )e mae!a &*!!e&+a # "e e( %e!$*a( +e6a

&**&'m'e+*$ $*1!e e$+a (a1*!. E$+* e7'+a!a +ee! "e !e&"!!'! a a!)"a

15$"e)a )e (*$ )*&"me+*$.

$ A)"'!'! m*)e!*$ e"'%*$ )e &4m%"+*0 %a!a "e )e e$+a ,*!ma e(

$'$+ema SIA !e$%*)a e,'&'e+eme+e? a$8 $e e7'+a!- a+!a$*$ # e!!*!e$

e e( !e6'$+!* )e (a$ *%e!a&'*e$.

!%


38/42


!&


39/42


CONCLUSIONES

> La %!-&+'&a %!e %!*,e$'*a( &*$+'+"#e "a )e (a$ e+a%a$ ,")ame+a(e$ e

"e$+!a ,*!ma&'4 &*m* %!*,e$'*a(e$0 )e1')* "e a( !ea('3a!(a *$

e,!e+am*$ a (a !ea(')a) )e( m")* (a1*!a(0 a%('&a)* "e$+!*$

&**&'m'e+*$ a)"'!')*$ e (a$ a"(a$ "'7e!$'+a!'a$ # a)"'!'e)* "e7*$

&**&'m'e+*$ e e( ("6a! )e( +!a1a2*.

> La e(a1*!a&'4 )e e$+e ',*!me )e %!-&+'&a$ %!e>%!*,e$'*a(e$ /a $e!7')*

%a!a &*&!e+'3a! # )e$&!'1'! (a$ eK%e!'e&'a$ *1+e')a$ )"!a+e e( )e$a!!*((*

)e (a$ m'$ma$.

> La ,*!ma&'4 %!*,e$'*a( )e( +9&'&* e &*+a1'(')a) )e1e e$+a! a&*!)e &*(*$ &am1'*$ &*$+a+e$ )e( m")* 6(*1a('3a)* e (a %!-&+'&a )e 7a(*!e$

/"ma*$ &*m* !e$%e+4 /*!a)e3 !e$%*$a1'(')a) e+!e *+!*$ "e &*((e7a

a( 9K'+* )e (a %e!$*a.

> L*$ $*,+a!e &*+a1(e$ * $'$+ema$ )e &*+a1'(')a) &*m%"+a!'3a)*$ $* "a

/e!!am'e+a ,")ame+a( e (a &*+a1'(')a) #a "e /a&e m-$ ,-&'(0 !-%')a #

*%*!+"a (a *1+e&'4 )e ',*!ma&'4 %a!a (a +*ma! )e&'$'*e$ a$8 &*m* e(

'+e!e+ $e /a &*7e!+')* e " me)'* )e "+'('3a&'4 ma$'7a e e$+*$+'em%*$.

> Pa!a ((e7a! (a &*+a1'(')a) )e mae!a &*!!e&+a0 +*ma! &*&'e&'a "e "e$+!a

(a1*! !ea('3a)a &*m* P!*,e$'*a(e$ T9&'&*$ e C*+a1'(')a) e$ )e 7'+a(

'm%*!+a&'a? ma+ee!$e a&+"a('3a)*$ &* (*$ &am1'*$ *&"!!')*$ e (*$

+ema$ )e C*+a1'(')a) # ma+e!'a$ !e(a&'*a)a$ &* e$+a0 e$ ,")ame+a(

%a!a e( )e$a!!*((* )e "e$+!a %!*,e$'4 )e mae!a e,'&'e+e # %a!a "e $e

((e7e " mae2* a)e&"a)* )e (*$ !e&"!$*$ )e( e$+a)*.

RECOMENDACIONES

A) IESTPCH ANEXO TACABAMBA.

!.


40/42


> "e e( I$+'+"+* )e E)"&a&'4 S"%e!'*! Te&*(46'&* P51('&* C/*+a AeK*

Ta&a1am1a !ea('&e &*7e'*$ &* a+'&'%a&'4 %a!a "e e( a("m* *

+e6a %!*1(ema$ a( ''&'a! )'&/a$ %!-&+'&a$.

> "e I.E.S.T.P.CHOTA AeK* De$'6e * &!ee " -!ea )e $e6"'m'e+* #

a$e$*!am'e+* a( %!a&+'&a+e.

> C!ea! "a &e+!a( )e &*$"(+a$ %a!a "e e( a("m* %"e)a &*$"(+a! e

$'+"a&'*e$ "e (a e&e$'+a.

A LOS DOCENTES> Re&*m'e)* a +*)*$ (*$ %!*,e$'*a(e$ &*+a1(e$ a $e6"'! a)e&"-)*$e a

(*$ )',e!e+e$ &am1'*$ "e $e )a e (a &*+a1'(')a).

> A +*)*$ (*$ %!*,e$'*a(e$ e C*+a1'(')a) # a (a$ %e!$*a$ e&a!6a)a$ )e

(a a)m''$+!a&'4 )e (a$ e+')a)e$ %51('&a$0 e$ 'm%*!+a+e &*+a! &*

$*,+a!e )e &*+!*( # m*)e!*$ e"'%*$ )e &4m%"+* %a!a e7a("a! (a

',*!ma&'4 # a&+'7')a)e$ !ea('3a)a$0 a$8 e$+a1(e&e! # a"me+a! e( 6!a)*

)e e,'&'e&'a # e,'&a&'a e e( +!a1a2* !ea('3a)*.

A LOS ESTUDIANTES> Tee! m-$ !e$%*$a1'(')a) e $"$ %!-&+'&a$ m*)"(a!e$ #a "e e$ m"#

'm%*!+a+e %a!a $e! " 1"e %!*,e$'*a(.

> Sa&a!(e %!*7e&/* a (a$ %!-&+'&a$ #a $ea e (a$ em%!e$a$ %51('&a$ *

%!'7a)a$ %a!a +ee! " 1"e )e$em%e=* (a1*!a(.

"


41/42


BIBLIOGRAFÍA

INTRODUCCIN A LA CONTABILIDAD ;Á6e( M"=*3 Me!&/a+e<

PRINCIPIOS DE CONTABILIDAD ;Á(7a!* Ja7'e! R*me!* L4%e3


42/42


LINOGRAFIA

/++%:.)e%e!".&*m6*1'e!*m"'&'%a(')a)m"'&'%a(')a)>)'$+!'+a(>)e>

+a&a1am1a>&/*+a>

/++%:.me,.6*1.%e')eK.%/%W

*%+'*X&*m_&*+e+7'eXa!+'&(e')XFI+em')X
http://www.deperu.com/gobierno/municipalidad/municipalidad-distrital-de-tacabamba-chota-4052http://www.deperu.com/gobierno/municipalidad/municipalidad-distrital-de-tacabamba-chota-4052http://www.mef.gob.pe/index.php?option=com_content&view=article&id=2028&Itemid=101421http://www.mef.gob.pe/index.php?option=com_content&view=article&id=2028&Itemid=101421http://www.deperu.com/gobierno/municipalidad/municipalidad-distrital-de-tacabamba-chota-4052http://www.deperu.com/gobierno/municipalidad/municipalidad-distrital-de-tacabamba-chota-4052http://www.mef.gob.pe/index.php?option=com_content&view=article&id=2028&Itemid=101421http://www.mef.gob.pe/index.php?option=com_content&view=article&id=2028&Itemid=101421

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