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Summary Tema 4. Els comptes anuals
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  • Course
  • Economia de l\'Empresa
  • Institution
  • Bachillerato

Comptabilitat. Compte de pèrdues i guanys. Balanç de situació.

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  • November 12, 2022
  • 2
  • 2021/2022
  • Summary

Subjects

  • economía
  • economia
  • empresa
  • economía de la empresa
  • bachillerato
  • pau
  • evau
  • ebau
  • selectivitat
  • selectividad
  • economia de lempresa

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  • Secondary school
  • Bachillerato
  • Economia de l'Empresa
  • 2
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Biel Garcia Medina
Economia de l’Empresa II
2n BATXILLERAT A

TEMA 4. ELS COMPTES ANUALS

1. COMPTABILITAT
L’objectiu de la comptabilitat és mostrar la situació macro financera de
l’empresa.
En comptabilitat tenim tres documents comptables:
BALANÇ DE SITUACIÓ: Aquest document serveix per a mostrar la situació de
l’empresa.
COMPTE DE PÈRDUES I GUANYS: Aquest compte mostra els resultats de
l’empresa en un exercici econòmic.
MEMÒRIA: És un document explicatiu que serveix per a justificar i ampliar el
contingut dels altres dos comptes anuals.
2. EXEMPLE DE COMPTE DE PÈRDUES I GUANYS
Vendes: 300 € Sous i salaris: 45 €
Compres de mercaderies: 278 € Interessos de deutes: 22 €
Subministraments: 15 € Variació d’existències: 30 € (Ex F>Ex I)
AIM: 24 €


I. RESULTAT D’EXPLOTACIÓ: 300 – 332 = -32
DESPESES D’EXPLOTACIÓ 332 INGRESSOS D’EXPLOTACIÓ 300
Subministraments 278 INXN 300
Compres de mercaderies 278 Vendes 300
Variació d’existències <30>
Despeses de personal 45
Sous i salaris 45
Dotacions d’amortització 14
AIM 24
Altres DE 15
Subministraments 15
II. RESULTAT FINANCER: 0 – 22 = -22
DESPESES FINANCERES 22 INGRESSOS FINANCERS 0
Interessos de deutes 22
III. RESULTAT ABANS D’IMPOSTOS: -32 – 22 = -54
IV. RESULTAT DE L’EXERCICI: -54




Tema 4. Els comptes anuals
1

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