{"id":2362,"date":"2017-04-20T22:20:30","date_gmt":"2017-04-21T01:20:30","guid":{"rendered":"http:\/\/hnaranjo.com\/blog\/?p=2362"},"modified":"2017-05-24T00:32:20","modified_gmt":"2017-05-24T03:32:20","slug":"operaciones-comerciales","status":"publish","type":"post","link":"http:\/\/hnaranjo.com\/blog\/operaciones-comerciales\/","title":{"rendered":"<h3> Operaciones comerciales. Tratamiento contable.<\/h3> <h5> 2017 - SIC II - 5\u00ba A\u00f1o.<\/h5>"},"content":{"rendered":"<div style=\"text-align: justify;\">\n<p><h6>Las Operaciones Comerciales.<\/h6>\n<p>Llamamos operaciones comerciales a las operaciones b\u00e1sicas que realiza una empresa, tales como: compras, ventas, cobros y pagos.<br \/>\nSe denomina <i>compraventa<\/i> a la operaci\u00f3n por la cual una persona (<i>vendedor<\/i>) transmite la propiedad de un bien a otra (<i>comprador<\/i>) mediante el pago de un precio. El valor de un bien expresado en dinero constituye el precio. En consecuencia, en la compraventa <em>el precio es el importe que el comprador se compromete a pagar al vendedor<\/em>.<br \/>\nVeamos, a trav\u00e9s de algunas vi\u00f1etas cual es el circuito de las operaciones comerciales:\n<\/p>\n<p>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-operacion.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-operacion.jpg?resize=570%2C379\" alt=\"Operaciones comerciales: compraventa\" width=\"570\" height=\"379\" class=\"aligncenter size-full wp-image-2388\" srcset=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-operacion.jpg?w=353 353w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-operacion.jpg?resize=300%2C200 300w\" sizes=\"auto, (max-width: 570px) 100vw, 570px\" \/><\/a><br \/>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-partes.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-partes.jpg?resize=570%2C379\" alt=\"Operaciones comerciales: comprador  y vendedor\" width=\"570\" height=\"379\" class=\"aligncenter size-full wp-image-2390\" \/><\/a><br \/>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-derechos-y-obligaciones.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-derechos-y-obligaciones.jpg?resize=570%2C379\" alt=\"Operaciones comerciales: derechos y obligaciones\" width=\"570\" height=\"379\" class=\"aligncenter size-full wp-image-2392\" \/><\/a><br \/>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-comprobantes.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-comprobantes.jpg?resize=570%2C379\" alt=\"Operaciones comerciales: documentos comerciales\" width=\"570\" height=\"379\" class=\"aligncenter size-full wp-image-2393\" \/><\/a><br \/>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-pagos-y-cobros.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-pagos-y-cobros.jpg?resize=570%2C379\" alt=\"Operaciones comerciales: pagos y cobros\" width=\"570\" height=\"379\" class=\"aligncenter size-full wp-image-2394\" \/><\/a><br \/>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-cierre-de-operacion.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-cierre-de-operacion.jpg?resize=570%2C379\" alt=\"Operaciones comerciales: cierre\" width=\"570\" height=\"379\" class=\"aligncenter size-full wp-image-2395\" \/><\/a><br \/>\nA continuaci\u00f3n analizaremos cada una de las operaciones.\n<\/p>\n<p><h6>Operaciones de compra.<\/h6>\n<p>La operaci\u00f3n b\u00e1sica de <em>compras<\/em> abarca un conjunto de actividades tendientes a adquirir lo necesario para el desenvolvimiento de la empresa.<br \/>\nSe pueden comprar distintas clases de bienes:<\/p>\n<ul>\n<li>De larga duraci\u00f3n, para uso de la empresa: llamados bienes de uso (como un escritorio).<\/li>\n<li>Destinados a la venta: llamados bienes de cambio (como las mercader\u00edas o los insumos).<\/li>\n<li>De corta duraci\u00f3n en la empresa: gastos (como \u00fatiles de oficina, productos de limpieza).<\/li>\n<\/ul>\n<p>Los <em>bienes de larga duraci\u00f3n<\/em> representan activos para la empresa.<br \/>\nLos <em>bienes de corta duraci\u00f3n,<\/em> es decir que se consumen r\u00e1pidamente con el uso, entran en la categor\u00eda de <em>gastos.<\/em><br \/>\nPodemos ver el proceso de compra en el siguiente diagrama:<br \/>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-compras.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-compras.jpg?resize=450%2C775\" alt=\"Operaciones comerciales: proceso de compra\" width=\"450\" height=\"775\" class=\"aligncenter size-full wp-image-2397\" srcset=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-compras.jpg?w=450 450w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-compras.jpg?resize=174%2C300 174w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-compras.jpg?resize=300%2C517 300w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/a>\n<\/p>\n<p><h6>Operaci\u00f3n de Venta.<\/h6>\n<p>La operaci\u00f3n b\u00e1sica de <em>ventas<\/em> abarca un conjunto de operaciones tendientes a colocar el producto en el mercado.<br \/>\nB\u00e1sicamente consiste en:<\/p>\n<ul>\n<li>Determinar el precio  de venta.<\/li>\n<li>Buscar compradores.<\/li>\n<li>Establecer l\u00edneas  de cr\u00e9dito.<\/li>\n<li>Concretar  operaciones.<\/li>\n<li>Entregar los bienes.<\/li>\n<\/ul>\n<p>Podemos analizar dicho proceso en el siguiente diagrama:<br \/>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-ventas.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-ventas.jpg?resize=399%2C583\" alt=\"Operaciones comerciales: proceso de venta\" width=\"399\" height=\"583\" class=\"aligncenter size-full wp-image-2399\" srcset=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-ventas.jpg?w=399 399w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-ventas.jpg?resize=205%2C300 205w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-ventas.jpg?resize=300%2C438 300w\" sizes=\"auto, (max-width: 399px) 100vw, 399px\" \/><\/a>\n<\/p>\n<p><h6>Las cobranzas.<\/h6>\n<p>La operaci\u00f3n b\u00e1sica de <em>cobranzas<\/em> es la actividad mediante la cual se trata de percibir las sumas adeudadas por los clientes.<br \/>\nEsta actividad implica las siguientes etapas:<\/p>\n<ul>\n<li>Hacer el seguimiento de las cuentas a cobrar.<\/li>\n<li>Reclamar lo adeudado.<\/li>\n<li>Recibir el dinero o los valores que entregan los clientes.<\/li>\n<li>Registrar el cobro.<\/li>\n<\/ul>\n<p>Gr\u00e1ficamente lo vemos a continuaci\u00f3n:<br \/>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-cobros.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-cobros.jpg?resize=416%2C644\" alt=\"Operaciones comerciales: cobranzas\" width=\"416\" height=\"644\" class=\"aligncenter size-full wp-image-2400\" srcset=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-cobros.jpg?w=416 416w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-cobros.jpg?resize=194%2C300 194w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-cobros.jpg?resize=300%2C464 300w\" sizes=\"auto, (max-width: 416px) 100vw, 416px\" \/><\/a>\n<\/p>\n<p><h6>Los pagos.<\/h6>\n<p>La operaci\u00f3n b\u00e1sica de <em>pagos<\/em> abarca un conjunto de operaciones tendientes a cancelar las dudas contra\u00eddas al comprar bienes o servicios a cr\u00e9dito. Ello implica llevar a cabo las siguientes etapas:<\/p>\n<ul>\n<li>Controlar la fecha de vencimiento de las compras a cr\u00e9dito.<\/li>\n<li>Verificar a qui\u00e9n se le debe pagar.<\/li>\n<li>Enviar el dinero o los valores a los proveedores.<\/li>\n<li>Anotar los pagos efectuados.<\/li>\n<\/ul>\n<p>As\u00ed queda graficado el proceso:<br \/>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-pagos.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-pagos.jpg?resize=432%2C643\" alt=\"Operaciones comerciales: pagos\" width=\"432\" height=\"643\" class=\"aligncenter size-full wp-image-2401\" srcset=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-pagos.jpg?w=432 432w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-pagos.jpg?resize=202%2C300 202w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-pagos.jpg?resize=300%2C447 300w\" sizes=\"auto, (max-width: 432px) 100vw, 432px\" \/><\/a>\n<\/p>\n<p>\n<strong>Documentos generados en la compraventa.<\/strong><br \/>\nVale recordar que en todo este proceso los documentos que se utilizan, en base a los cuales se realizan registros contables (asientos) son: la Factura y el Recibo. Y, si hay descuentos, recargos, intereses, tambi\u00e9n se pueden utilizar la nota de d\u00e9bito y la nota de cr\u00e9dito.<br \/>\nFinalmente,  la nota de pedido, la orden de compra, el remito, sin bien son documentos comerciales que prueban la operaci\u00f3n y deben archivarse ordenadamente, no permiten hacer asientos contables.\n<\/p>\n<p><h6>Los registros contables.<\/h6>\n<p>Los asientos contables para que tengan validez legal y sean una fuente confiable para la emisi\u00f3n de informes, deben confeccionarse en los libros y con las formalidades que la legislaci\u00f3n establece.<br \/>\nPodemos sintetizarlos en los gr\u00e1ficos que vemos a continuaci\u00f3n:<br \/>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-libros-contables.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-libros-contables.jpg?resize=521%2C756\" alt=\"Operaciones contables: libros contables\" width=\"521\" height=\"756\" class=\"aligncenter size-full wp-image-2402\" srcset=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-libros-contables.jpg?w=521 521w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-libros-contables.jpg?resize=207%2C300 207w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-libros-contables.jpg?resize=300%2C435 300w\" sizes=\"auto, (max-width: 521px) 100vw, 521px\" \/><\/a><br \/>\n<a href=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-registros-contables.jpg\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-registros-contables.jpg?resize=518%2C766\" alt=\"Operaciones comerciales: registros contables\" width=\"518\" height=\"766\" class=\"aligncenter size-full wp-image-2403\" srcset=\"https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-registros-contables.jpg?w=518 518w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-registros-contables.jpg?resize=203%2C300 203w, https:\/\/i0.wp.com\/hnaranjo.com\/blog\/wp-content\/uploads\/2017\/04\/Compraventa-registros-contables.jpg?resize=300%2C444 300w\" sizes=\"auto, (max-width: 518px) 100vw, 518px\" \/><\/a><\/p>\n<p>\nBien, as\u00ed cerramos esta vista sintetizada de las operaciones comerciales y las formalidades de los libros contables.<br \/>\nEn el siguiente link pueden bajar <a href=\"https:\/\/app.box.com\/s\/h76pbcfpmj8d8vgih31t8ef13i8vxe8h\" target=\"_blank\">el apunte de clase <\/a>para trabajar y estudiar el tema.<br \/>\nAqu\u00ed pueden bajar el <a href=\"https:\/\/app.box.com\/s\/olz6zgdg89e9cwx4zokvlbxptsxz5iw5\" target=\"_blank\">manual de cuentas<\/a>.<br \/>\nEn este otro, pueden bajar el <a href=\"https:\/\/app.box.com\/s\/46vbiyfs333rnagizla6ewciibb2cish\" target=\"_blank\">trabajo pr\u00e1ctico N\u00ba 1,<\/a> y aqu\u00ed la <a href=\"https:\/\/app.box.com\/s\/kmqhpu61p0kwlmkbg536k81wupkbak43\" target=\"_blank\">soluci\u00f3n para controlar y estudiar.<\/a>.<br \/>\nAqu\u00ed tienen <a href=\"https:\/\/app.box.com\/s\/nllruxbek8qy49wlyy9hxideqgj7ma43\" target=\"_blank\">la primera parte del trabajo pr\u00e1ctico integral,<\/a> y la<br \/>\n<a href=\"https:\/\/app.box.com\/s\/d9wupjyko7se38uld0v8buyuep379ak0\" target=\"_blank\">soluci\u00f3n de los primeros 12 asientos<\/a> para que controlen y pases a los libros.<br \/>\nPor \u00faltimo, en este link pueden bajar el <a href=\"https:\/\/app.box.com\/s\/awdntev73tamzvhdneemdzaqdk3lph50\" target=\"_blank\">trabajo pr\u00e1ctico N\u00ba 2,<\/a> que deben presentar resuelto el 30\/05.<br \/>\nHasta la pr\u00f3xima, nos vemos en el aula&#8230;<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Las Operaciones Comerciales. Llamamos operaciones comerciales a las operaciones b\u00e1sicas que realiza una empresa, tales como: compras, ventas, cobros y pagos. Se denomina compraventa a la operaci\u00f3n por la cual una persona (vendedor) transmite la propiedad de un bien a otra (comprador) mediante el pago de un precio. El valor <a class=\"mh-excerpt-more\" href=\"http:\/\/hnaranjo.com\/blog\/operaciones-comerciales\/\" title=\" Operaciones comerciales. Tratamiento contable.  2017 - SIC II - 5\u00ba A\u00f1o.\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":2,"featured_media":2310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[6],"tags":[271,270,268,273,90,272,274,269],"class_list":["post-2362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sistemas-de-informacion-contable","tag-cobros","tag-compraventa","tag-comra","tag-factura","tag-operaciones-comerciales","tag-pagos","tag-recibo","tag-venta"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Operaciones comerciales. Tratamiento contable. - El Profe Virtual<\/title>\n<meta name=\"description\" content=\"Operaciones Comerciales: Compras. Ventas. Cobros. Pagos. Partes de la operaci\u00f3n: Comprador. Vendedor. Tratamiento Contable.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/hnaranjo.com\/blog\/operaciones-comerciales\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Operaciones comerciales. Tratamiento contable. - El Profe Virtual\" \/>\n<meta property=\"og:description\" content=\"Operaciones Comerciales: Compras. Ventas. Cobros. Pagos. Partes de la operaci\u00f3n: Comprador. Vendedor. 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