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N DE
OPERACIONES
COMERCIALES
Conocer los mtodos de registro
OBJETI
VO :
contable
perodo
de
la
depreciacin
del
Cmo
calculo la
Cmo hago
cuota de
el registro
depreciaci
contable de
n
del
estos
perodo?
ajustes?
CONTABILIZACIN
Para contabilizar la depreciacin, se tienen 2 mtodos:
1. Directo
2. Indirecto
MTODO DIRECTO:
MTODO INDIRECTO:
El
Mtodo
ms
utilizado
es
el
mtodo
indirecto
ya
que
permite
obtener
mayor
informacin
acerca
del valor de compra
los activos fijos deben
delTodos
activo
fijo
actualizarse primero mediante la
Correccin Monetaria y despus
calcular la Depreciacin del ao
EJEMPLO
El da 2 de Enero del 2008, la empresa adquiere un computador
Samsung, en la suma de $ 460.000.- (neto) con cheque. Se
estima una vida til de 6 aos y un valor residual de $ 46.000.-
Ahora Ustedes!
1. Complete
0
1
2
3
4
Valor
Depreciac Vida
til
elMquin
cuadroin
para calcular
a
la
Depreciaci
n
depreciacin
acumulada
89,526,1
24
Whoa! Thats a big
number, arent you
proud?
89,526,124$
185,244 users
100%
Total success!
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