>Este manual incluye un material dirigido favorecer el aprendizaje teórico-práctico del programa docente Técnico Superior en Dirección y Gestión de PYMES Vol I , el cual está desarrollado en profundidad mediante una estructura modular y adecuada para su aplicación en actividades de Formación para el Empleo. Se trata contenidos propios de acciones formativas transversales para el reciclaje, recualificación o reinserción laboral: ? Planes de formación Intersectoriales y Sectoriales dirigidos a cualquier trabajador ocupado (cursos gratuitos), tanto a nivel estatal como autonómico. ? Cursos de formación a trabajadores desempleados no basados en la obtención de Certificados de Profesionalidad. ? Cursos de Formación Bonificada para Empresas.ÍndiceManual Técnico Superior en Dirección y Gestión de PYMES Vol I. Formación para el Empleo 5 1. REAL DECRETO 1515/2007 DE 16 DE NOVIEMBRE 2. PLAN GENERAL DE CONTABILIDAD DE PEQUEÑAS Y MEDIANAS EMPRESAS INTRODUCCIÓN 3. PRIMERA PARTE. MARCO CONCEPTUAL DE LA CONTABILIDAD 1. Cuentas anuales. Imagen fiel. 2. Requisitos de la información a incluir en las cuentas anuales. 3. Principios contables 4. Elementos de las cuentas anuales 5. Criterios de registro o reconocimiento contable de los elementos de las cuentas anuales. 6. Criterios de valoración 7. Principios y normas de contabilidad generalmente aceptados. 4. SEGUNDA PARTE. NORMAS DE REGISTRO Y VALORACIÓN PARA PEQUEÑAS Y MEDIANAS EMPRESAS . 1. Desarrollo del marco conceptual de la contabilidad. 2. Inmovilizado material. 3. Normas particulares sobre inmovilizado material 4. Inversiones inmobiliarias. 5. Inmovilizado intangible. 6. Normas particulares sobre el inmovilizado intangible 7. Arrendamientos y otras operaciones de naturaleza similar. 8. Activos financieros. 9. Pasivos financieros. 10. Contratos financieros particulares. 11. Instrumentos de patrimonio propio. 12. Existencias 13. Moneda extranjera. 14. Impuesto sobre el Valor Añadido (IVA), Impuesto General Indirecto Canario (IGIC) y otros Impuestos indirectos 15. Impuestos sobre beneficios. 16. Ingresos por ventas y prestación de servicios 17. Provisiones y contingencias. 18. Subvenciones, donaciones y legados recibidos. 19. Negocios conjuntos. 20. Operaciones entre empresas del grupo. 21. Cambios en criterios contables, errores y estimaciones contables. 22. Hechos posteriores al cierre del ejercicio. 5. TERCERA PARTE. CUENTAS ANUALES. Normas de elaboración de las cuentas anuales 1. Documentos que integran las cuentas anuales 2. Formulación de cuentas anuales 3. Estructura de las cuentas anuales. 4. Normas comunes al balance, la cuenta de pérdidas y ganancias y el estado de cambios en el patrimonio neto. 5. Balance 6. Cuenta de pérdidas y ganancias 7. Estado de cambios en el patrimonio neto. 8. Memoria 9. Cifra anual de negocios 10. Número medio de trabajadores. 11. Empresas del grupo, multigrupo y asociadas. 12. Estados financieros intermedios 13. Partes vinculadas Balance de PYMES al cierre del ejercicio 200x Cuenta de pérdidas y ganancias de PYMES Estado de cambios en el patrimonio neto de PYMES . Contenido de la memoria de PYMES . 6. CUARTA PARTE. CUADRO DE CUENTAS 7. QUINTA PARTE. DEFINICIONES Y RELACIONES CONTABLES Grupo 1. Financiación básica . Grupo 2. Activo no corriente Grupo 3. Existencias Grupo 4. Acreedores y deudores por operaciones comerciales. Grupo 5. Cuentas financieras Grupo 6. Compras y gastos. Grupo 7. Ventas e ingresos .
El ser humano consume y produce información a lo largo de su vida. Esa información genera infinidad de documentos en distintos soportes que necesitan ser clasificados y archivados en nuestro propio interés. La conservación y el mantenimiento de documentos en centros como archivos y bibliotecas ha existido desde el origen de la humanidad, ya que consultar lo que ha sido escrito e investigado es parte del progreso y avance de las sociedades industrializadas. La Documentación en sí es una disciplina autónoma pero también un valioso campo auxiliar para el resto de las ciencias sociales, función que se hace más latente en el ámbito de la comunicación. La documentación informativa trata del estudio de las fuentes documentales y periodísticas. La presente obra realiza un repaso histórico en el contexto de la documentación en general, y de la informativa en particular, para luego abordar la elaboración del análisis documental desde el punto de vista de las diferentes organizaciones y empresas de comunicación.
>Este manual incluye un material dirigido favorecer el aprendizaje teórico-práctico del programa docente Técnico Superior en Dirección y Gestión de PYMES Vol III, el cual está desarrollado en profundidad mediante una estructura modular y adecuada para su aplicación en actividades de Formación para el Empleo. Se trata contenidos propios de acciones formativas transversales para el reciclaje, recualificación o reinserción laboral: - Planes de formación Intersectoriales y Sectoriales dirigidos a cualquier trabajador ocupado (cursos gratuitos), tanto a nivel estatal como autonómico. - Cursos de formación a trabajadores desempleados no basados en la obtención de Certificados de Profesionalidad. - Cursos de Formación Bonificada para Empresas.ÍndiceManual Técnico Superior en Dirección y Gestión de PYMES Vol III. Formación para el Empleo
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
>Este manual incluye un material dirigido favorecer el aprendizaje teórico-práctico del programa docente Técnico Superior en Dirección y Gestión de PYMES Vol I , el cual está desarrollado en profundidad mediante una estructura modular y adecuada para su aplicación en actividades de Formación para el Empleo. Se trata contenidos propios de acciones formativas transversales para el reciclaje, recualificación o reinserción laboral: ? Planes de formación Intersectoriales y Sectoriales dirigidos a cualquier trabajador ocupado (cursos gratuitos), tanto a nivel estatal como autonómico. ? Cursos de formación a trabajadores desempleados no basados en la obtención de Certificados de Profesionalidad. ? Cursos de Formación Bonificada para Empresas.ÍndiceManual Técnico Superior en Dirección y Gestión de PYMES Vol I. Formación para el Empleo 5 1. REAL DECRETO 1515/2007 DE 16 DE NOVIEMBRE 2. PLAN GENERAL DE CONTABILIDAD DE PEQUEÑAS Y MEDIANAS EMPRESAS INTRODUCCIÓN 3. PRIMERA PARTE. MARCO CONCEPTUAL DE LA CONTABILIDAD 1. Cuentas anuales. Imagen fiel. 2. Requisitos de la información a incluir en las cuentas anuales. 3. Principios contables 4. Elementos de las cuentas anuales 5. Criterios de registro o reconocimiento contable de los elementos de las cuentas anuales. 6. Criterios de valoración 7. Principios y normas de contabilidad generalmente aceptados. 4. SEGUNDA PARTE. NORMAS DE REGISTRO Y VALORACIÓN PARA PEQUEÑAS Y MEDIANAS EMPRESAS . 1. Desarrollo del marco conceptual de la contabilidad. 2. Inmovilizado material. 3. Normas particulares sobre inmovilizado material 4. Inversiones inmobiliarias. 5. Inmovilizado intangible. 6. Normas particulares sobre el inmovilizado intangible 7. Arrendamientos y otras operaciones de naturaleza similar. 8. Activos financieros. 9. Pasivos financieros. 10. Contratos financieros particulares. 11. Instrumentos de patrimonio propio. 12. Existencias 13. Moneda extranjera. 14. Impuesto sobre el Valor Añadido (IVA), Impuesto General Indirecto Canario (IGIC) y otros Impuestos indirectos 15. Impuestos sobre beneficios. 16. Ingresos por ventas y prestación de servicios 17. Provisiones y contingencias. 18. Subvenciones, donaciones y legados recibidos. 19. Negocios conjuntos. 20. Operaciones entre empresas del grupo. 21. Cambios en criterios contables, errores y estimaciones contables. 22. Hechos posteriores al cierre del ejercicio. 5. TERCERA PARTE. CUENTAS ANUALES. Normas de elaboración de las cuentas anuales 1. Documentos que integran las cuentas anuales 2. Formulación de cuentas anuales 3. Estructura de las cuentas anuales. 4. Normas comunes al balance, la cuenta de pérdidas y ganancias y el estado de cambios en el patrimonio neto. 5. Balance 6. Cuenta de pérdidas y ganancias 7. Estado de cambios en el patrimonio neto. 8. Memoria 9. Cifra anual de negocios 10. Número medio de trabajadores. 11. Empresas del grupo, multigrupo y asociadas. 12. Estados financieros intermedios 13. Partes vinculadas Balance de PYMES al cierre del ejercicio 200x Cuenta de pérdidas y ganancias de PYMES Estado de cambios en el patrimonio neto de PYMES . Contenido de la memoria de PYMES . 6. CUARTA PARTE. CUADRO DE CUENTAS 7. QUINTA PARTE. DEFINICIONES Y RELACIONES CONTABLES Grupo 1. Financiación básica . Grupo 2. Activo no corriente Grupo 3. Existencias Grupo 4. Acreedores y deudores por operaciones comerciales. Grupo 5. Cuentas financieras Grupo 6. Compras y gastos. Grupo 7. Ventas e ingresos . 
El ser humano consume y produce información a lo largo de su vida. Esa información genera infinidad de documentos en distintos soportes que necesitan ser clasificados y archivados en nuestro propio interés. La conservación y el mantenimiento de documentos en centros como archivos y bibliotecas ha existido desde el origen de la humanidad, ya que consultar lo que ha sido escrito e investigado es parte del progreso y avance de las sociedades industrializadas. La Documentación en sí es una disciplina autónoma pero también un valioso campo auxiliar para el resto de las ciencias sociales, función que se hace más latente en el ámbito de la comunicación. La documentación informativa trata del estudio de las fuentes documentales y periodísticas. La presente obra realiza un repaso histórico en el contexto de la documentación en general, y de la informativa en particular, para luego abordar la elaboración del análisis documental desde el punto de vista de las diferentes organizaciones y empresas de comunicación.
>Este manual incluye un material dirigido favorecer el aprendizaje teórico-práctico del programa docente Técnico Superior en Dirección y Gestión de PYMES Vol III, el cual está desarrollado en profundidad mediante una estructura modular y adecuada para su aplicación en actividades de Formación para el Empleo. Se trata contenidos propios de acciones formativas transversales para el reciclaje, recualificación o reinserción laboral: - Planes de formación Intersectoriales y Sectoriales dirigidos a cualquier trabajador ocupado (cursos gratuitos), tanto a nivel estatal como autonómico. - Cursos de formación a trabajadores desempleados no basados en la obtención de Certificados de Profesionalidad. - Cursos de Formación Bonificada para Empresas.ÍndiceManual Técnico Superior en Dirección y Gestión de PYMES Vol III. Formación para el Empleo 
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.