lunes, 6 de octubre de 2008

Unidad 4 "Cuentas Complementarias de Activo"

Objetivo: Al término del estudio de esta unidad, el alumno conocerá los principales porcentajes de depreciación y amortización, los aplicará sobre el valor original de los activos y los registrará contablemente.

Cuenta complementaria: es aquella que con su saldo complementa o ayuda a la cuenta principal en forma accesoria para mejorar la información. Las cuentas complementarias se necesitan para que las cuentas principales presenten saldos actualizados o más reales.

Las cuentas complementarias del activo que son: las depreciaciones y las amortizaciones.

LA DEPRECIACIÓN
: se refiere a la "disminución del valor o precio de una cosa", la depreciación es "una pérdida en el valor material funcional del activo fijo tangible". En contabilidad la depreciación es un procedimiento que "tiene como fin distribuir de una manera sistemática y razonable el costo de los activos, fijos tangibles, menos su valor de desecho, si lo tienen, entre la vida útil estimada de la unidad".

Las causas principales de esa baja de valor son:

Por el uso
Por el transcurso del tiempo
Por obsolescencia (falta de uso, fuera de moda aun cuando se encuentre en buenas condiciones materiales o rebasado por la tecnología).



Cuentas que se utilizan y sus porcentajes fiscales:

Se carga a los gastos de la entidad

con abono a la depreciación acumulada del activo correspondiente.

A continuación se muestran las cuentas más usuales:

Depreciación acumulada de edificio.

Depreciación acumulada de equipo de tienda

Depreciación acumulada de equipo de oficina

Depreciación acumulada de equipo de transporte

Depreciación acumulada de equipo de cómputo



Porcentajes fiscales: Estos porcentajes deben consultarse en la Ley del Impuesto sobre la Renta en su título 11, deducciones en general, en relación con las inversiones.


Activo Fijo
Edificio 5 % de depreciación anual
Equipo de tienda 10 % de depreciación anual

Equipo de oficina 10% de depreciación anual

Equipo de transporte 25% de depreciación anual

Equipo de cómputo 30% de depreciación anual



Presentación en el estado de situación financiera

La cuenta de depreciación acumulada de algún bien se presenta abajo del activo correspondiente, restándola, con lo que se determina el valor neto, ejemplo:

Activo no circulante

Equipo de oficina $ 500 000.00
-Depreciación acumulada de equipo de oficina 50 000.00
Total neto del activo fijo $ 450 000.00

Ejemplo del cálculo de depreciacion:

La "Cía. W, S.A.", desea aplicar la depreciación anual de sus acti­vos fijos que utiliza en el departamento de administración, que son los siguientes:

Activo Fijo (valor original)


Edificio $800,000.00
Equipo de tienda $60,000.00

Equipo de oficina $40,000.00

Equipo de transporte $50,000.00

Equipo de cómputo $20,000.00

Realiza una tabla determinando la depreciacion anual de cada activo fijo, y registra el asiento contable correspondiente

216 comentarios:

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las amortizaciones se utilizan igual que las depreciaciones, con la diferencia que son para los gastos de constitución, de instalación, etc, o sea que las depreciaciones se utilizan en bienes tangibles y las amortizaciones en gastos

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