tag:blogger.com,1999:blog-19239349443528780012024-02-19T23:31:03.619-08:00TEORIAS CONTABLESAnonymoushttp://www.blogger.com/profile/07599512494506862805noreply@blogger.comBlogger5125tag:blogger.com,1999:blog-1923934944352878001.post-21933703043383439072013-09-05T12:59:00.001-07:002013-09-05T13:58:09.864-07:00EVOLUCION HISTORICA<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="http://1.bp.blogspot.com/-Le99Z3LMvd4/UigRBigs6zI/AAAAAAAAACc/WNda4IgYXMU/s1600/Diapositiva3.JPG" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" src="http://1.bp.blogspot.com/-Le99Z3LMvd4/UigRBigs6zI/AAAAAAAAACc/WNda4IgYXMU/s1600/Diapositiva3.JPG" height="240" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="font-family: Perpetua;"><span style="font-size: large;">A
través de la historia se ha demostrado que el conocimiento y la investigación contable son vitales para la contabilidad y
en consecuencia para la contaduría publica. </span><i><span style="font-size: x-small;">"</span></i></span><i><span style="font-size: x-small;"><span style="font-family: Perpetua; text-indent: 0in;">JAILER</span><span style="font-family: Perpetua; text-indent: 0in;">
</span><span style="font-family: Perpetua; text-indent: 0in;">ALBERTO</span><span style="font-family: Perpetua; text-indent: 0in;"> </span><span style="font-family: Perpetua; text-indent: 0in;">HERNANDEZ</span><span style="font-family: Perpetua; text-indent: 0in;"> </span><span style="font-family: Perpetua; text-indent: 0in;">OTALVARO"</span></span></i></td></tr>
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<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="http://4.bp.blogspot.com/-efgcm83FDn4/UigRAsVOJSI/AAAAAAAAACM/8nnac9BXwU4/s1600/Diapositiva9.JPG" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" src="http://4.bp.blogspot.com/-efgcm83FDn4/UigRAsVOJSI/AAAAAAAAACM/8nnac9BXwU4/s1600/Diapositiva9.JPG" height="240" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><div style="direction: ltr; language: es; margin-bottom: 0pt; margin-left: .3in; margin-top: 5.8pt; mso-line-break-override: none; punctuation-wrap: hanging; text-align: justify; text-indent: -.3in; text-justify: inter-ideograph; unicode-bidi: embed; word-break: normal;">
<span style="font-size: 32pt;"><span style="color: #d34817; font-family: "Wingdings 2"; font-size: 85%; mso-color-index: 4; mso-special-format: bullet;"></span></span><span style="font-family: Perpetua;"><span style="font-size: large;">El hombre era nómada y su subsistencia
era básicamente la caza y la pesca diaria, posteriormente estas comunidades
pasan al sedentarismo y con estas las actividades como la agricultura y el
pastoreo. Como cada grupo no tiene lo necesario se da origen al intercambio ,
es allí donde se da una economía de cambio llamada trueque, con esta nueva modalidad
nace de forma rudimentaria el comercio
y con el registrar todo aquello que se posee lo que se gasta y lo que queda</span></span><span style="font-family: Perpetua;"><span style="font-size: large;">. </span></span><span style="font-family: Perpetua; text-align: center;"><i><span style="font-size: x-small;">"</span></i></span><i style="text-align: center;"><span style="font-size: x-small;"><span style="font-family: Perpetua; text-indent: 0in;">JAILER</span><span style="font-family: Perpetua; text-indent: 0in;"> </span><span style="font-family: Perpetua; text-indent: 0in;">ALBERTO</span><span style="font-family: Perpetua; text-indent: 0in;"> </span><span style="font-family: Perpetua; text-indent: 0in;">HERNANDEZ</span><span style="font-family: Perpetua; text-indent: 0in;"> </span><span style="font-family: Perpetua; text-indent: 0in;">OTALVARO"</span></span></i></div>
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<a href="http://1.bp.blogspot.com/-UqVylVvPttA/UigQ_EBTp6I/AAAAAAAAAB0/Lfna_DxDbj8/s1600/Diapositiva11.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://1.bp.blogspot.com/-UqVylVvPttA/UigQ_EBTp6I/AAAAAAAAAB0/Lfna_DxDbj8/s1600/Diapositiva11.JPG" height="240" width="320" /></a></div>
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<span style="color: black; font-family: Perpetua; language: es-CO; mso-ascii-font-family: Perpetua; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: +mn-cs; mso-bidi-theme-font: minor-bidi; mso-color-index: 1; mso-fareast-font-family: +mn-ea; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black; mso-style-textfill-fill-themecolor: text1; mso-style-textfill-type: solid;"><span style="font-size: large;">El señor esclavista era incluso dueño de
la vida de sus esclavos y podía disponer de ella, Además las relaciones de
producción estaban dadas<span style="mso-spacerun: yes;"> </span>en el sentido
de que todo el producto del trabajo les pertenecía a los señores esclavistas. </span></span></div>
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<span style="color: black; font-family: Perpetua; language: es-CO; mso-ascii-font-family: Perpetua; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: +mn-cs; mso-bidi-theme-font: minor-bidi; mso-color-index: 1; mso-fareast-font-family: +mn-ea; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black; mso-style-textfill-fill-themecolor: text1; mso-style-textfill-type: solid;"><span style="font-size: large;"><span style="color: black; font-family: Perpetua; language: es-CO; mso-ascii-font-family: Perpetua; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: +mn-cs; mso-bidi-theme-font: minor-bidi; mso-color-index: 1; mso-fareast-font-family: +mn-ea; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black; mso-style-textfill-fill-themecolor: text1; mso-style-textfill-type: solid;">Los
contadores de esa época presentan informes<span style="mso-spacerun: yes;">
</span>que dan cuenta de las riquezas<span style="mso-spacerun: yes;"> </span>y
justifican la propiedad privada , los bienes le pertenecen al esclavista. <span style="font-size: x-small;">"</span></span></span><span style="font-size: x-small;"><i style="text-align: center;"><span style="font-family: Perpetua; text-indent: 0in;">JAILER</span><span style="font-family: Perpetua; text-indent: 0in;"> </span><span style="font-family: Perpetua; text-indent: 0in;">ALBERTO</span><span style="font-family: Perpetua; text-indent: 0in;"> </span><span style="font-family: Perpetua; text-indent: 0in;">HERNANDEZ</span><span style="font-family: Perpetua; text-indent: 0in;"> </span><span style="font-family: Perpetua; text-indent: 0in;">OTALVARO"</span></i></span></span></div>
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<a href="http://4.bp.blogspot.com/-RAG6kj7GzS0/UigQ_mb-mqI/AAAAAAAAAB8/CJZ6qk7TWEk/s1600/Diapositiva13.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://4.bp.blogspot.com/-RAG6kj7GzS0/UigQ_mb-mqI/AAAAAAAAAB8/CJZ6qk7TWEk/s1600/Diapositiva13.JPG" height="240" width="320" /></a></div>
<div style="text-align: center;">
<span style="font-size: x-small;"><span style="color: black; font-family: Perpetua; language: es-CO; mso-ascii-font-family: Perpetua; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: +mn-cs; mso-bidi-theme-font: minor-bidi; mso-color-index: 1; mso-fareast-font-family: +mn-ea; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black; mso-style-textfill-fill-themecolor: text1; mso-style-textfill-type: solid;"><span style="font-size: large;">El
prestigio social se media por la posesión de distintas propiedades, la
contabilidad tenia por objeto medir esos<span style="mso-spacerun: yes;">
</span>bienes<span style="mso-spacerun: yes;"> </span>y era precisamente la
iglesia<span style="mso-spacerun: yes;"> </span>quien tenia un importante
poderío feudal.</span></span></span><br />
<span style="font-size: x-small;"><span style="color: black; font-family: Perpetua; language: es-CO; mso-ascii-font-family: Perpetua; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: +mn-cs; mso-bidi-theme-font: minor-bidi; mso-color-index: 1; mso-fareast-font-family: +mn-ea; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black; mso-style-textfill-fill-themecolor: text1; mso-style-textfill-type: solid;"><span style="font-family: Times New Roman; font-size: small;">
</span><span style="font-size: large;"><span style="color: black; font-family: Perpetua; language: es-CO; mso-ascii-font-family: Perpetua; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: +mn-cs; mso-bidi-theme-font: minor-bidi; mso-color-index: 1; mso-fareast-font-family: +mn-ea; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black; mso-style-textfill-fill-themecolor: text1; mso-style-textfill-type: solid;">Fray Lucca Paciolo perteneció a una época
de oro de la civilización mundial, “ El renacimiento” . En el año 1494 hace
conocer el texto “summa de<span style="mso-spacerun: yes;"> </span>aritmética,
geometría,<span style="mso-spacerun: yes;"> </span>proporciones y
proporcionalidades” en donde trata el tema de las cuentas, de tal forma que con
su obra inauguro<span style="mso-spacerun: yes;"> </span>una nueva fase<span style="mso-spacerun: yes;"> </span>en la literatura de la contabilidad: </span><span style="color: red; font-family: Perpetua; language: es-CO; mso-ascii-font-family: Perpetua; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: +mn-cs; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: +mn-ea; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: red; mso-style-textfill-type: solid;">EL
PARADIGMA PATRIMONIAL Y LA PARTIDA DOBLE , </span><span style="color: black; font-family: Perpetua; language: es-CO; mso-ascii-font-family: Perpetua; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: +mn-cs; mso-bidi-theme-font: minor-bidi; mso-color-index: 1; mso-fareast-font-family: +mn-ea; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black; mso-style-textfill-fill-themecolor: text1; mso-style-textfill-type: solid;">cuyos<span style="mso-spacerun: yes;">
</span>efectos aun se encuentran vigentes en Colombia. <span style="font-size: x-small;"><span style="font-family: Times New Roman;">"</span><i style="text-align: center;"><span style="font-family: Perpetua; text-indent: 0in;">JAILER</span><span style="font-family: Perpetua; text-indent: 0in;"></span><span style="font-family: Perpetua; text-indent: 0in;">ALBERTO</span><span style="font-family: Perpetua; text-indent: 0in;"></span><span style="font-family: Perpetua; text-indent: 0in;">HERNANDEZ</span><span style="font-family: Perpetua; text-indent: 0in;"></span><span style="font-family: Perpetua; text-indent: 0in;">OTALVARO"</span></i></span></span></span></span></span></div>
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<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-BUnSTiiZ428/UijhDSDwIUI/AAAAAAAAACs/58SILWz-1ys/s1600/Diapositiva17.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://3.bp.blogspot.com/-BUnSTiiZ428/UijhDSDwIUI/AAAAAAAAACs/58SILWz-1ys/s1600/Diapositiva17.JPG" height="240" width="320" /></a></div>
<div style="direction: ltr; language: es-CO; margin-bottom: 0pt; margin-left: 0.3in; margin-top: 5.8pt; mso-line-break-override: none; punctuation-wrap: hanging; text-align: center; text-indent: -0.3in; text-justify: inter-ideograph; unicode-bidi: embed; word-break: normal;">
<span style="color: black; font-family: Perpetua; language: es-CO; mso-ascii-font-family: Perpetua; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: +mn-cs; mso-bidi-theme-font: minor-bidi; mso-color-index: 1; mso-fareast-font-family: +mn-ea; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black; mso-style-textfill-fill-themecolor: text1; mso-style-textfill-type: solid;"><span style="font-size: large;">Los industriales y los capitalistas<span style="mso-spacerun: yes;"> </span>como<span style="mso-spacerun: yes;">
</span>clase<span style="mso-spacerun: yes;"> </span>dominante económicamente
requieren<span style="mso-spacerun: yes;"> </span>de una información contable
distinta.</span></span></div>
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<span style="color: black; font-family: Perpetua; language: es-CO; mso-ascii-font-family: Perpetua; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: +mn-cs; mso-bidi-theme-font: minor-bidi; mso-color-index: 1; mso-fareast-font-family: +mn-ea; mso-fareast-theme-font: minor-fareast; mso-font-kerning: 12.0pt; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: black; mso-style-textfill-fill-themecolor: text1; mso-style-textfill-type: solid;"><span style="font-size: large;">Surge la contabilidad de costos . La
contabilidad especializa su mensaje, y nace la necesidad de la toma de
decisiones sobre esa información.<i><span style="font-size: x-small;">"</span></i><i><span style="font-size: x-small;"><span style="font-family: Perpetua; text-indent: 0in;">JAILER</span><span style="font-family: Perpetua; text-indent: 0in;"> </span><span style="font-family: Perpetua; text-indent: 0in;">ALBERTO</span><span style="font-family: Perpetua; text-indent: 0in;"> </span><span style="font-family: Perpetua; text-indent: 0in;">HERNANDEZ</span><span style="font-family: Perpetua; text-indent: 0in;"> </span><span style="font-family: Perpetua; text-indent: 0in;">OTALVARO"</span></span></i></span></span></div>
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Anonymoushttp://www.blogger.com/profile/07599512494506862805noreply@blogger.com0tag:blogger.com,1999:blog-1923934944352878001.post-5625198763098658332013-09-05T10:26:00.001-07:002013-09-05T13:03:53.738-07:00EPISTEMOLOGIA CONTABLE MAPA CONSEPTUAL<img src="http://cmapspublic.ihmc.us/rid=1183599460625_281221822_8830/Epistemologia%20contable%20%20FUAA.jpg" /><br />
<a href="http://cmapspublic.ihmc.us/rid=1180978021031_1748771555_9524/FUAA%202007">http://cmapspublic.ihmc.us/rid=1180978021031_1748771555_9524/FUAA%202007</a>Anonymoushttp://www.blogger.com/profile/07599512494506862805noreply@blogger.com1tag:blogger.com,1999:blog-1923934944352878001.post-61254582337474331272013-09-05T10:23:00.001-07:002013-09-05T10:23:20.474-07:00EPISTEMOLOGIA CONTABLE<em>" El hombre es un ser epistémico, porque esta dotado del poder para pensar, para hablar y para transformar el mundo. El ser humano tiene esa capacidad para hacerse preguntas y formular posible respuestas, que en otras palabras significa la constante preocupación del hombre por dominar el mundo." </em><br />
José Luis Villarreal.<br />
<br />
<img src="http://efrainadams.blogia.com/upload/20081012164416-pensador1.jpg" />Anonymoushttp://www.blogger.com/profile/07599512494506862805noreply@blogger.com1tag:blogger.com,1999:blog-1923934944352878001.post-67326550795911332122013-09-04T16:57:00.001-07:002013-09-05T13:04:20.152-07:00ORIGEN & EVOLUCION VIDEO<div class="separator" style="clear: both; text-align: center;">
<iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='320' height='266' src='https://www.youtube.com/embed/ifRHD7qNT2E?feature=player_embedded' frameborder='0'></iframe></div>
<br />Anonymoushttp://www.blogger.com/profile/07599512494506862805noreply@blogger.com1tag:blogger.com,1999:blog-1923934944352878001.post-49983479193767581202013-09-03T20:35:00.000-07:002013-09-05T17:45:57.159-07:00EPISTEMOLOGIA CONTABLEEn este blog podemos encontrar información del <b><span style="background-color: white;"><span style="font-family: Trebuchet MS, Trebuchet, sans-serif; font-size: x-small;">Contador Público con especialización en Pedagogía y Docencia Universitaria y Administración financiera Carlos Garcia Montaño </span></span><a href="http://epistemolcontable.blogspot.com/" target="_blank">http://epistemolcontable.blogspot.com/</a></b>Anonymoushttp://www.blogger.com/profile/07599512494506862805noreply@blogger.com0