Primer Informe Del Proyecto de Aula

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UNA APROXIMACIÓN TEÓRICA A LA GENERACIÓN DEL CONOCIMIENTOCONTABLE

MAIRA MÓRELO CASTROVÍCTOR PALACIO CORDOBA

GUSTAVO TRUJILLO MARTINEZ

JOHANY IGLESIAS LAMBISLIDIA CASTRO RODRÍGUEZ

FUNDACION UNIVERSITARIA TECNOLOGICO COMFENALCOCARTAGENA

FACULTAD DE CONTABILIDAD SISTEMATIZADA

CARTAGENA DE INDIAS D.T. Y.C

2015

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UNA APROXIMACIÓN TEÓRICA A LA GENERACIÓN DEL CONOCIMIENTOCONTABLE

MAIRA MÓRELO CASTROVÍCTOR PALACIO CÓRDOBA

GUSTAVO TRUJILLO MARTÍNEZJOHANY IGLESIAS LAMBISLIDIA CASTRO RODRÍGUEZ

COLECTIVOS DE DOCENTES

NORMAN RODRÍGUEZ A.JORGE ELIECER ARROLLO BERRIO.

JAIRO ROCHA MACÍAS.HERNAN AGAMEZIVOR OLIER GAINER.

EDISON PEDROZA DORIA.

FUNDACION UNIVERISTARIA TECNOLOGICO COMFENALCOCARTAGENA.

FACULTA DE CONTABILIDAD SISTEMATIZADA

CARTAGENA DE INDIAS D.T.Y.C.

2015

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T!"#! $% &'()%(*$'INTRODUCCIÓN.............................................................................................. 5

OBJETIVO GENERAL........................................................................................ 6

OBJETIVO ESPECIFICO.....................................................................................7

.RASTREO CONCEPTUAL ECONOMÍA..............................................................7

1.1 FACTORES DE PRODUCCION.....................................................................7

1.3 ACTIVIDAD ECONOMICA:........................................................................11

1.4 ESTRUCTURA ECONOMICA.....................................................................13

2. R!"#$% &%'&$("%! )$...............................................................................15

TECNOLOGÍA................................................................................................ 15

2.1 TECNOLOGÍA..........................................................................................152.2 TECNOLOGÍAS ARTESANALES................................................................15

2.3 TECNOLOGÍAS TRADICIONALES..............................................................16

2.4 TECNOLOGÍAS DE BASE CIENTÍFICAS.....................................................16

2.5 TECNOLOGÍAS EVOLUTIVAS:...................................................................17

3. #!"#$% &%'&$("*+...................................................................................1,

)$ -"$-"/& I...........................................................................................1,

3.1 FUNCIONES:...........................................................................................1,

3.2 UNA ECUACIÓN.......................................................................................10

3.3 CONJUNTO:.............................................................................................2

3.4 EPRESIONES ALGEBRAICAS.................................................................21

4. R"$#% &%'&$("*+...................................................................................22

D$ ($)% /'!"/"*&/%'+...........................................................................22

4.1 PERSONA NATURAL................................................................................ 22

4.2 PERSONA JURÍDICA.............................................................................23

4.3 DEFINICIÓN DE COMERCIANTES:............................................................234.4 PATRIMONIO.......................................................................................24

4.5 LAS NORMAS INTERNACIONALES DE CONTABILIDAD NIC % IFRS............26

PPP............................................................................................................... 27

4.6 NIF N%#-! I'"$#'&/%'+$! )$ I'%#-&/' F/''&/$#8.......................27

BIBLIOGRAFÍA...............................................................................................20

INTRODUCCIÓN

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";.L!+ -%+)-*&&*'(%+ $% $%3!($! #! !&)*4*$!$ %&'(83*&! ,%$% -%,-%+%()!-+% %( +'-3! 39+ +*3,#**&!$! ! )-!4@+ $% ( #7' &*-&#!- $% ,-'$&&*8( % *(-%+' %()-% #!+!3*#*!+ #!+ %3,-%+!+. L!+ ,-*3%-!+ '-%&%( !&)'-%+ $% ,-'$&&*8( )*#*!$'+ ,'- #!+%3,-%+!+ ,!-! ,-'$&*- #! )')!#*$!$ $% "*%(%+ +%-4*&*'+ /% #%' +'( '-%&*$'+ ! #!+!3*#*!+. S*#4%+)-%6 2005

1.. S'( !&)*4*$!$%+ %&'(83*&!+ )'$'+ #'+ ,-'&%+'+ /% )*%(%( #!- ,!-! #! '")%(&*8($% ,-'$&)'+6 "*%(%+ ' +%-4*&*'+ $%+)*(!$'+ ! &"-*- (%&%+*$!$%+ $%+%'+ %( (!+'&*%$!$ %( ,!-)*&#!-.

P!-! #! %&'('3:! #!+ *(!(!+6 (! !&)*4*$!$ %+ &!#/*%- ,-'&%+' /% '&--% $%3!(%-! '-!(*!$! &'( %# *( #)*3' $% %(%-!- ,-'$&)'+6 ' )!3"*@( "*%(%+ +%-4*&*'+6/% %( ( &'()%)' $!$' &'()-*"*-9( !# ,-'-%+' %&'(83*&' $% ( -,'6 +'&*%$!$ '(!&*8(.L!+ !&)*4*$!$%+ %&'(83*&!+ )*%(%( %# ,-',8+*)' $% &"-*- #!+ (%&%+*$!$%+ >3!(!+ !

,!-)*- $%# )-!"!7' +'"-% #'+ -%&-+'+ $*+,'(*"#%+ %( %# ,#!(%)! 6 %( %+% +%()*$'6&'()%3,#!( ( &-*)%-*' (' +8#' %&'(83*&' %3,-%+!-*!#6 +*(' )!3"*@( +'&*!# !3"*%()!# %( #! )'3! $% $%&*+*'(%+.

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%()%($*$! &'3' !/%##! /% ',%-! +'"-% #! 3!)%-*! ,-*3! ,!-! %# $%+!--'##' $% &*%-)' ,-'$&)' ' "*%(6 $*+)-*"&*8( %( )@-3*('+ $% &'#'&!&*8( $% #'+ ,-'$&)'+ %( $*+)*()'+ ,()'+ %'-9*&'+ $% #! +'&*%$!$ !# !#&!(&% $%# &'(+3*$'- &'(+3' %+ $%&*-6 #!!,-',*!&*8( $%# "*%( ,'- ,!-)% $% ( *($*4*$' ' %()*$!$.

A&)*4*$!$%+ %&'(83*&!+ ):,*&!+ %( #'+ $*+)*()'+ ,!:+%+ $%# 3($' +'( #! !-*&#)-! #!!(!$%-:!6 ,%-' )!3"*@( #! *($+)-*!6 %# &'3%-&*'6 #!+ &'3(*&!&*'(%+6 #! *(4%+)*!&*8(&*%():*&! &!+* &!#/*%- !&)*4*$!$ /% *(4'#&-% #! ,-'$&&*8( $% ( "*%( ! &!3"*' $%(! $%4'#&*8( 3'(%)!-*! ' $% ')-' )*,'.

D%()-' $% %+)!+ !&)*4*$!$%+6 +% &'(+*$%-! +%&)'- ,-*3!-*' !# /% &'3,-%($% #!+

!&)*4*$!$%+ /% +% '&,!( $% '")%(%- !#*3%()'+ 3!)%-*!+ ,-*3!+ $%# 3%$*' (!)-!#?+%&)'- +%&($!-*' !# /% )-!"!7! +'"-% #!+ 3!)%-*!+ ,-*3!+ %( 93"*)'+ *($+)-*!#%+? )%-&*!-*' !# /% !-,! ! #'+ +%-4*&*'+ $% #'+ &!#%+ $*+,'(% (! +'&*%$!$. E( #!+%&'('3:!+ 39+ !4!(!$!+ %# +%&)'- )%-&*!-*' +%#% !(!- #!- ,'- +'"-% %# ,-*3!-*'6 %#&!# %+ ,-%$'3*(!()% %( %&'('3:!+ %( 4:!+ $% $%+!--'##'. ABC6 200K ; 2015

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12/29

Paafa,#o

D%+$% #'+ $*%-%()%+ ,()'+ 4*+)! % *()%-,-%)!&*8(6 +% ,%$% $%&*- /% %+ %# ,-'&%+'%&'(83*&' %( %# &!# >! #!- ,!-! #! '")%(&*8( $% ,-%&*'+ $% &!#/*%- "*%( /%%+)'+ ,%$%( +%- $% 3 "!7'+ ' !#)'+ ,-%&*'+ '%-)! $%3!($!.

1. ESTRUCTURA ECONOMICA

1..1 F'-3! $% $*+)-*"&*8( '-!(*!&*8( $% ,-'$&)'-%+ &'(+3*$'-%+ $% "*%(%+ +%-4*&*'+ %( &*$!$%+ ,'"#!&*'(%+ $% $*3%(+*'(%+ $*4%-+!+.

#! %+)-&)-! %&'(83*&! %+ ( )'$' %( %# /% ++ %#%3%()'+ +% %(&%()-!( $*+)-*"*$'+

+%( #! '-!(*!&*8( $% &'(7()' /% +% $%)%-3*(! #! (&*8( /% $%+%3,%!( &!$!(' $%()-' $% + )')!#*$!$ &'('-3!$! ,'- #! %-! ,-'$&)*4! #!+ -%#!&*'(%+ +'&*!#%+$% ,-'$&&*8(.

E( #! !&)*4*$!$ $% ,-'$&&*8( $*+)-*"&*8( %&'(83*&! *()%-4*%(%( )-%+ )*,'+ $%!%()%+ #!+ !3*#*!+6 #!+ %3,-%+!+ %# E+)!$'.

La, fa/)l)a, )*%(%( ( $'"#% ,!,%# %( #! %&'('3:! $% 3%-&!$' +'( ! #! 4% #!+(*$!$%+ %#%3%()!#%+ $% &'(+3' #!+ ,-',*%)!-*!+ $% #'+ -%&-+'+ ,-'$&)*4'+. L!

,!#!"-! !3*#*! >! /% %()%($%-#! %( ( +%()*$' !3,#*'6 (' +8#' #! !3*#*! (%!- $%#! )-!$*&*8( 7$%';&-*+)*!(!. C!$! 4% +'( 39+ -%&%()%+ %( (%+)-!+ +'&*%$!$%+ #!+!3*#*!+ '-3!$!+ ,'- (! +'#! ,!-%7! ' ( +'#' *($*4*$'. E( #'+ ,!:+%++"$%+!--'##!$'+ %( #!+ '(!+ --!#%+ $% #'+ ,!:+%+ %( $%+!--'##' %+ 3 -%&%()% %#!)'&'(+3'6 %+ $%&*-6 /% #!+ !3*#*!+ ,-'$&!( #' /% 4!( ! &'(+3*-6 !#*3%()'+63%(!7% $% >'!-6 *(+' 4%+)!-*'? &'3' #'+ ,-'$&)'+ $%+)*(!$'+ !# !)'&'(+3' ('+% &'()!"*#*!( %( #!+ %+)!$:+)*&!+6 -%+#)!( 3 %(!'+!+ ! 4%&%+ #!+ &'3,!-!&*'(%+*()%-(!&*'(!#%+. T!3"*@( $%"% +%- &'(+*$%-!$' !)'&'(+3' #'+ +%-4*&*'+ $% #*3,*%!

,-%,!-!&*8( $% !#*3%()'+ ,-%+)!$'+ %( %# >'!- ,'- #'+ 3*%3"-'+ $% #! !3*#*!. E(%(%-!# +% &'(+*$%-!6 !(/% /*9 (' $%"*%-! +%- !+:6 /% %( #'+ ,!:+%+ '&&*$%()!#%+$%+!--'##!$'+ #! ,-'$&&*8( $%+)*(!$! !# !)'&'(+3' %+ 3 ,%/%! %( &'3,!-!&*8(&'( %# )')!# $%# ,!:+6 *(!,-%&*!"#% ! %%&)'+ %+)!$:+)*&'+ $%+,-%&*!"#%+ ! %%&)'+

&*%():*&'+. R%+3*%($' #!+ !3*#*!+ (' ,-'$&%(6 +8#' &'(+3%(. La, #/(#,a,0 +'(#'+ !%()%+ %&'(83*&'+ $%+)*(!$'+ %+*4!3%()% ! #! ,-'$&&*8( $% "*%(%+ +%-4*&*'+. P!-! -%!#*!- + !&)*4*$!$ (%&%+*)!( #'+ !&)'-%+ ,-'$&)*4'+ /% #%+ %()-%!(#!+ !3*#*!+. A &!3"*' $% %##'+ ,!!-9( (!+ -%()!+ +%#$'+ +!#!-*'+ &'3'&'()-!,!-)*$! $%# )-!"!7'? *()%-%+%+6 "%(%*&*'+6 $*4*$%($'+6 %)&.6 &'3' &'()-!,!-)*$! $%#&!,*)!#? !#/*#%-%+ ' +*3,#%3%()% -%()! &'3' &'()-!,!-)*$! $% #! )*%--!. L'+ "*%(%+ +%-4*&*'+ ,-'$&*$'+ ,'- #!+ %3,-%+!+ +'( '-%&*$'+ ! #!+ !3*#*!+ /% %()-%!-9( !&!3"*' + ,-%&*'. El #,tao0 %+ %# !%()% %&'(83*&' &! *()%-4%(&*8( %( #! !&)*4*$!$%&'(83*&! %+ 39+ &'3,#%7!. P'- (! ,!-)%6 %# E+)!$' !&$% ! #'+ 3%-&!$'+ $% !&)'-%+ $% "*%(%+ +%-4*&*'+ &'3' '%-%()% &'3' $%3!($!()%. A# *!# /% #!+ !3*#*!+6 %+

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$%3!($! -!( &!()*$!$ $% "*%(%+ +%-4*&*'+. A #! 4% %+ %# 3!'- ,-'$&)'- $% "*%(%+

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2.1 TECNOLOGÍA

2.1.1 S% ,%$% $%*(*- &'3' %# &'(7()' $% &'('&*3*%()'+ ,-',*'+ $% ( !-)% *($+)-*!#6/% ,%-3*)% #! &-%!&*8( $% !-)%!&)'+ ' ,-'&%+'+ ,!-! ,-'$&*-#'+. C!$! )%&('#':! )*%(%

( #%(!7% ,-',*'6 %+*4' )@&(*&'6 $% '-3! /% #'+ %#%3%()'+ /% #! &'3,'(%(/%$%( ,%-%&)!3%()% $%*(*$'+6 $% !&%-$' &'( %# #@*&' !$',)!$' ,!-! #! )%&('#':!%+,%&**&!. J'+%6 11

2.2.2 L! )%&('#':! %+ %# &'(7()' $% +!"%-%+6 &'('&*3*%()'+6 %,%-*%(&*!+6 >!"*#*$!$%+ )@&(*&!+ ! )-!4@+ $% #!+ &!#%+ ('+')-'+ #'+ +%-%+ >3!('+ &!3"*!3'+6 )-!(+'-3!3'+&'( %# '"7%)*4' $% &-%!- >%--!3*%()!+6 3!/*(!+6 ,-'$&)'+ +%-4*&*'+ /% +!)*+!!((%+)-!+ (%&%+*$!$%+ $%+%'+.2.2. E+ %# &'(7()' $% &'('&*3*%()'+ )@&(*&'+6 &*%():*&!3%()% '-$%(!$'+6 /%

,%-3*)%( $*+%!-6 &-%!- "*%(%+6 +%-4*&*'+ /% !&*#*)!( #! !$!,)!&*8( !# 3%$*' !3"*%()%

+!)*+!&%- )!()' #!+ (%&%+*$!$%+ %+%(&*!#%+ &'3' #'+ $%+%'+ $% #! >3!(*$!$.

Paafa,#oT%&('#':! %+ %# &'(7()' $% &'('&*3*%()' )@&(*&' /% (' ,%-3*)% $*+%!-6 &-%!- "*%(%+ +%-4*&*'+ ,!-! !&*#*)!- #!+ (%&%+*$!$%+ $% #! >3!(*$!$ #! !$!,)!&*8( $%# 3%$*' $%!3"*%()%.

2.2 TECNOLOGÍAS ARTESANALES

2.2.1 S% *(% !/: !/%##!+ )%&('#':!+ &' '-*%( %+ 3 !()*'6 /% (' )*#*!(3%$*'+ +'*+)*&!$'+ ,!-! + %7%&&*8(6 #! &!# +% %%&)!6 ,'- #' %(%-!#6 $% '-3!3!(!#. E()-% %##!+6 ,'$%3'+ &'()!- &'( #! '-%"-%-:!6 #! &!-,*()%-:!6 #! -%+)!-!&*8( $%'"7%)'+6 4!-*%$!$ $% !-)%+ 3!(!#%+. J'+%6 11

2.2.2 E+ )'$' #' /% +% !"-*&! ! 3!('6 %( $'($% (' +% )*#*!( &!+* 3!/*(!+ ,!-! #!!"-*&!&*8( $% %#%3%()'+ !-)%+!(!#%+. S'( )%&('#':!+ !(&%+)-!#%+ !(!$!+ %( #!+'&*%$!$ %( #! /% #'+ !-)%+!('+ %7%-&%( + '*&*'. S% )-!)! $% )%&('#':!+ ($!$!+ %( (&'('&*3*%()' %3,:-*&' +%&#!-. E# ,-'$&)' $% %+)! )%&('#':! -%+,'($% $*-%&)!3%()%6%( &!()*$!$ &!#*$!$ ! #!+ (%&%+*$!$%+ $% #'+ +!-*'+.

2.2. E+)! %)!,! $% #! %4'#&*8( $% #! )%&('#':! %+)9 $%*(*$! ,'- %# )-!"!7' !-)%+!(!# '>%&>' &'3,#%)!3%()% ! 3!(' 3%$*!()% >%--!3*%()!+ 3 +*3,#%+6 /% +*( %3"!-' $!(( -!( +!#)' %( #! %4'#&*8( $% #! )%&('#':! !# -%*(!-+% #!+ )@&(*&!+ ,!-! -%!#*!-$*4%-+'+ ,-'$&)'+.

Paafa,#o

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E+ #! )%&('#':! $% #! %4'#&*8( "!+!$! %( #! !"-*&!&*8( $% )-!"!7'+ 3!(!#%+ %( $'($%+% 3!(%7!( >%--!3*%()!+ 3 +*3,#%+ &'3' #! 3!$%-!6 %# "!--' #!+ ,*%$-!+ ,-%&*'+!+6

,!-! !+: -%!#*!- $*4%-+'+ ,-'$&)'+ /% +!)*+!&%( ! #! >3!(*$!.

2.- TECNOLOGÍAS TRADICIONALES

2..1 C'(+)*)%( %+)% )*,' $% )%&('#':!+ #!+ /% (' >!( )%(*$' ( ($!3%()'&*%():*&'6 +*(' /% >!( *$' %4'#&*'(!($' ,'- %# *(%(*' $% #'+ /% #!+ %7%-&:!( #!%,%-*%(&*! !$/*-*$! %( %# )-!(+&-+' $%# )*%3,'. E7%3,#' $% %+)% )*,' +'( #!)%&('#':! )%)*#6 #! )%&('#':! 3%)!#-*&!6 #! )%&('#':! $% #! *3,-%()!6 %)&. T!# &'3'>%3'+ *($*&!$' !()%-*'-3%()%6 !&)!#3%()% %+)!+ )%&('#':!+ >!( *(&'-,'-!$' (%4'+

%#%3%()'+ ,-'4%(*%()% $% )%&('#':!+ !4!(!$!+ !$/*-*%($' ( -!$' %#%4!$' $%3'$%-(*!&*8( /%6 $%+$% ')-' ,()' $% 4*+)!6 >!( ,!+!$' $% +%- )%&('#':!+ $% 3!(' $%'"-! *()%(+*4!6 ! )%&('#':!+ $% &!,*)!# *()%(+*4'. J'+%6 11

2..2 S% -%*%-% ! #!+ 4!-*!$!+ )@&(*&!+ %(%-!$!+ ,'- #!+ &#)-!+ )-!$*&*'(!#%+6 %+ $%&*-6#'+ +*+)%3!+ +'&*'&#)-!#%+ /% &'(+%-4!( + *$%()*$!$6 )!()' %( )@-3*('+ $% )%&('#':!&'3' $% 4*+*8( $%# 3($'6 !( &!($' %+)@( *()%-!$'+ %( +*+)%3! +'&*'&#)-!#%+3!'-%+. L!+ +'&*%$!$%+ &'3,#%7!+6 &!,!&%+ $% &'3,-%($%- %( + *()%-*'- 3&>!+)-!$*&*'(%+ &#)-!#%+ #'&!#%+ -%*'(!#%+.

Paafa,#oE+)! )%&('#':! (' >! )%(*$' %4'#&*8( %( %# ($!3%()' &*%():*&'6 &'( %# ,!+' $%#)*%3,' % %7%-&*%($' %,%-*%(&*! %( %# )-!(+&-+' $%# )*%3,' &'3' #! *3,-%()!6 %( %#)%)*#6 ! /% #'+ *(%(*'+ %-'( !$/*-*%($' (! 3'$%-(*!&*8(.

2. TECNOLOGÍAS DE BASE CIENTÍFICAS

2..1 D%()-' $% %+)!+ ,'$%3'+ %(&!$-!- )'$!+ !/%##!+ /% +*( %# &'('&*3*%()'

&*%():*&' $% "!+%6 (' >!"-:! +*$' ,'+*"#% + !,!-*&*8( ,%+)! ! ,()'. P'- #' %(%-!#6+'( )%&('#':!+ /% >!( (!&*$' %( #'+ #!"'-!)'-*'+ >!( ,!+!$' ,'- !+%+ $% !$!,)!&*8(%( ,#!()!+ ,*#')'6 !()%+ $% + *3,#!()!&*8( *($+)-*!#. L!+ $*4%-+!+ )%&('#':!+ $% #!/:3*&! *('-9(*&! '-9(*&! >!( %,%-*3%()!$' %+)% )*,' $% *(*&*!&*8(6 $%+!--'##' %*3,#!()!&*8(. J'+%6 11

Paafa,#oE+)! )%&('#':! %+)9 $!$! %( %# &'('&*3*%()' &*%():*&'6 ! /% >! +*$' ,'+*"#% +!,!-*&*8( %( #'+ #!"'-!)'-*'+6 ! /% >! )%(*$' ( -%+#)!$' !4!(&% %( %#&'('&*3*%()'6 >!##!($' ! )-!4@+ $% + *(4%+)*!&*8( ( (%4' ,-'$&)' ,!-! #!>3!(*$!$.

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2. TECNOLOGÍAS EVOLUTIVAS%

2.5.1 P'$%3'+ $%*(*-#!+ &'3' !/%##!+ /% !,!-%&*$!+ %( ( $%)%-3*(!$' 3'3%()'>*+)8-*&'6 %(%-!#3%()% #%7!('6 >!( *$' %4'#&*'(!($' 39+ ' 3%('+ #%()!3%()% %( %#)*%3,'6 !$!,)9($'+% +%( #!+ &*-&(+)!(&*! %)%-(!+6 3%$*'+ 3!)%-*!#%+6 (%&%+*$!$%++'&*'%&'(83*&!+ #! ,-%+%(&*! $% ,%-+'(!+ &'( *(%(*'6 ,%-+%4%-!(&*! +)' ,'- %#&!3"*'. J'+%6 11

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

2.5. S% &!-!&)%-*' ,'- (! %4'#&*8( #%()!6 /% $-' 3*#%+ $% !'+. L'+ %*,&*'+*(4%()!-'( )*#*!-'( 3&>!+ 3!/*(!+ "9+*&!+6 &'3' #! -!3,! #! ,!#!(&!6 &'3'!$! %( #!+ &'(+)-&&*'(%+. E# ,!,%# %*,&*'6 >%&>' $% ,!,*-'6 #! &%-93*&! %-!(

,-'$&*$'+ %( -!($%+ &!()*$!$%+ %,'-)!$'+ ! ')-'+ ,%"#'+ $%# 3%$*)%--9(%'. L!-%$!6 +*( %3"!-'6 (' ##%' >!+)! /% #'+ *(4!+'-%+ *()-'$7%-'( %# &!--' %( %# +*#'XVI !. &. )*#*!-'( &%-$!+ ,!-! 3!()%(%- *7' %# &!+&' $% ++ (!4%+6 +**%($' %#3@)'$' %(*&*'.

Paafa,#oL! )%&('#':! %4'#)*4! %+ !/%##! %( #! &!# ##%! %( + 3'3%()' ,!-! !&*#*)!- !# +%->3!(' &*%-)!+ !&)*4*$!$%+ )!()' +'&*!#%+ ,-'$&)*4!+6 4! %4'#&*'(!($'$%,%($*%($' #!+ (%&%+*$!$%+ $%# +%- >3!('6 %&'(83*&!6 *(!(&*%-!6 *($+)-*!#%+ %( %#

&!3,' $% #! 3%$*&*(!.

2.3 TECNOLOGÍAS NO EVOLUTIVAS

2..1 P'$-:!3'+ $%*(*-#!+ &'3' !/%##!+ /% ,-'$&%( &'( +'#&*8( $% &'()*(*$!$ $%#' #'-!$' %( %# ,!+!$'6 ! 3'$' $% ( +!#)' /% &!3"*! &'3,#%)!3%()% #! '-3! $%>!&%- ( !-)%!&)' ' $% &'(*-!- ( ,-'&%+' )%&('#8*&'. S*( %3"!-'6 (! )%&('#':!/% &3,#! %+)-*&)!3%()% %+)!+ &'($*&*'(%+6 (' %+ 9&*# $% %(&'()-!-#! !# !(!#*!- %#'-*%( $% )%&('#':!+ /% !,!-%()%3%()% +% ,%$%( &'(+*$%-!- &'3' (' %4'#)*4!+6 )!#%+&'3' #! # %#@&)-*&!6 ++)*))*4! $% #! # $% !+ ' $% !-&'6 %# )-!(+*+)'-6 +"+)*))*4' $%

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#'+ $*'$'+ )-:'$'+ $% 4!&:'6 ' #! !"-*&!&*8( $% 3!)%-*!#%+ )%)*#%+ $% +:()%+*+6++)*))!+ &'( (%4!+ ,-%+)!&*'(%+ $% #!+ *"-!+ (!)-!#%+. J'+%6 11

Paafa,#oT%&('#':! (' %4'#)*4! %+ !/%##! #!+ &!#%+ )*%(% (! &'()*(*$!$ $%# '"7%)*4' #'-!$'

"!+9($'+% ! (! 3*+3! %+)-&)-! +'#' )-!(+'-3!($' %# 3*+3' %#%3%()' ,!-! %(%-!-(! 3!'- &'3'$*$!$ ! #!+ (%&%+*$!$%+ $%# +%- >3!('

-. a,t#o co!c#(t"al

# /at#/4t)ca I

-.1 FUNCIONES%

.1.1 S*( $!-#% 3!'- *3,'-)!(&*!6 )'$'+ #'+ $:!+ +% 3!(*,#!( (&*'(%+ 3!)%39)*&!+$% !#( )*,'. U(! #*+)! $% ,-'$&)'+ ++ -%+,%&)*4'+ ,-%&*'+ %+ (! (&*8(. U($*-%&)'-*' )%#%8(*&' %+ (! (&*8(. L!+ &!#**&!&*'(%+ /% -%&*"%( #'+ %+)$*!()%+ !#*(!# $% ( ,%-*'$' $% %+)$*'.L!+ (&*'(%+ >!&%( ,!-)% $% #! 4*$! &')*$*!(! )!()' &'3' #'+ (3%-'+ #'+ &'(7()'+6

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,-'$&)'+ /% %( ( 3'3%()' $!$' #% *()%-%+!( ! !#*%(6 )'$'+ #'+ ,-%&*'+ ,'+*"#%+

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

,%$%( 4*4*- %( %# #!- $'($% >! ( +'#' ( (3%-' )%#%8(*&'. L' /% +: %+*3,'-)!()% ,!-! /% %+)% )*,' $% -%#!&*8( +%! #' / %( 3!)%39)*&!+ +% %()*%($% &'3'

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.1.2 U(! (&*8( %+ (! &'--%+,'($%(&*! %()-% $'+ &'(7()'+ AB /% !+*(! ! &!$!%#%3%()' $% A ( (*&' %#%3%()' $% B.U(! (&*8( %+ )!3"*@( (! -%#!&*8( %( #! &!# (' >! $'+ ,!-%+ '-$%(!$'+ $*%-%()%+&!+ ,-*3%-!+ &'3,'(%()%+ +%!( *!#%+. I4!(6 1

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Paafa,#o ,!-! >!##!- #! -%+,%+)! $% (! (&*8( +% $%"% &'('&%- #'+ *()%--'!()%+ 6 ++ &'(+)!()%+ ++ *(&'(*)'+ 6 %+)'+ (' %+ ,!-! !&*#*)!- $*&>! (&*8( 6 +* (' ,!-! -%+'#4%-#! 6 $%(')%(%- %+)'+ %#%3%()'+ +% ,'$-:! $%&*- /% %+)' (' -%,-%+%()! ( &'(7()' 4!&*' ! /% ('

)*%(% +'#&*8(.

-.2 UNA ECUACIÓN

.2.1 %+ (! *!#$!$ 3!)%39)*&! %()-% $'+ %,-%+*'(%+ !#%"-!*&!+6$%('3*(!$!+ miembros6 %( #!+ /% !,!-%&%( 4!#'-%+ &'('&*$'+ ' datos6 $%+&'('&*$'+' incógnitas6 -%#!&*'(!$'+ 3%$*!()% 3!)%39)*&!+. L'+ 4!#'-%+ &'('&*$'+ ,%$%( +%-

(3%-'+6 &'%*&*%()%+ ' &'(+)!()%+? )!3"*@( 4!-*!"#%+ &! 3!(*)$ ,%$! +%-%+)!"#%&*$! ! )-!4@+ $% #!+ -%+)!()%+ %&!&*'(%+ $% ( sistema6 ' "*%( 3%$*!()% ')-'+

,-'&%+'+ .(')! 2 Qcita requerida L!+ *(&8(*)!+6 -%,-%+%()!$!+ %(%-!#3%()% ,'- #%)-!+6&'(+)*)%( #'+ 4!#'-%+ /% +% ,-%)%($% >!##!-. P'- %7%3,#'6 %( #! %&!&*8(. #*(%!6 2015

.2.2 E+ (! *!#$!$ 3!)%39)*&! %()-% $'+ %,-%+*'(%+ !#%"-!*&!+6 /% +%-9($%('3*(!$'+ 3*%3"-'+ $% #! %&!&*8(. E( #!+ %&!&*'(%+6 !,!-%&%( -%#!&*'(!$'+!)-%4%+ $% ',%-!&*'(%+ 3!)%39)*&!+6 (3%-'+ #%)-!+ % *(&8(*)!+.

1,

https://es.wikipedia.org/wiki/Igualdad_matem%C3%A1ticahttps://es.wikipedia.org/wiki/Expresi%C3%B3n_matem%C3%A1ticahttps://es.wikipedia.org/wiki/Datohttps://es.wikipedia.org/wiki/Datohttps://es.wikipedia.org/wiki/Inc%C3%B3gnitahttps://es.wikipedia.org/wiki/Inc%C3%B3gnitahttps://es.wikipedia.org/wiki/N%C3%BAmerohttps://es.wikipedia.org/wiki/Coeficiente_matem%C3%A1ticohttps://es.wikipedia.org/wiki/Constante_(matem%C3%A1ticas)https://es.wikipedia.org/wiki/Variable_(matem%C3%A1ticas)https://es.wikipedia.org/wiki/Sistema_de_ecuacioneshttps://es.wikipedia.org/wiki/Sistema_de_ecuacioneshttps://es.wikipedia.org/wiki/Ecuaci%C3%B3n#cite_note-2https://es.wikipedia.org/wiki/Wikipedia:Verificabilidadhttps://es.wikipedia.org/wiki/Wikipedia:Verificabilidadhttps://es.wikipedia.org/wiki/Igualdad_matem%C3%A1ticahttps://es.wikipedia.org/wiki/Expresi%C3%B3n_matem%C3%A1ticahttps://es.wikipedia.org/wiki/Datohttps://es.wikipedia.org/wiki/Inc%C3%B3gnitahttps://es.wikipedia.org/wiki/N%C3%BAmerohttps://es.wikipedia.org/wiki/Coeficiente_matem%C3%A1ticohttps://es.wikipedia.org/wiki/Constante_(matem%C3%A1ticas)https://es.wikipedia.org/wiki/Variable_(matem%C3%A1ticas)https://es.wikipedia.org/wiki/Sistema_de_ecuacioneshttps://es.wikipedia.org/wiki/Ecuaci%C3%B3n#cite_note-2https://es.wikipedia.org/wiki/Wikipedia:Verificabilidad


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L! 3!'-:! +% #'+ ,-'"#%3!+ 3!)%39)*&'+ %(&%()-!( %,-%+!$!+ ++ &'($*&*'(%+ E( '-3! $% (! ' "!-*!+ %&!&*'(%+E( )!()' &!($' &!#/*%-! $% #'+ 4!#'-%+ $% #!+ 4!-*!"#%+ $% #! %&!&*8( &3,#!*!#$!$6 +% $%('3*(!-! ! %+)! +*)!&*8( &'3' +'#&*8( $% %&!&*8(. .$%*(*&*'(!"&62015

.2. S'( #!+ !,-',*!&*'(%+ %( #!+ /% !,!-%&%( %# +*(' *!# ,'- #' 3%('+ (!4!-*!"#% +% ##!3! %&!&*'(%+6 !# ++)*)*- #! 4!-*!"#% X %( #! %&!&*8( ,'- %# 4!#'-'")%(*$' %( #! +'#&*8( +% '")*%(% (! ,-','+*&*8( &%--!$! 4%-$!$%-!. I4!(6 1

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-.- CONJUNTO%

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

G%'-%6 15;1

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.. C'(7()' %+ (! &'#%&&*8( $% '"7%)'+ &'( !#(! ,-',*%$!$ &'3( ! )'$'+ %##'+ ,'$-:! +%-6 %( (! ,-*3%-! %)!,!6 (! "%(! $%*(*&*8(6 CANTOR $%*(:! %+)% &'(&%,)'$*&*%($' +% %()*%($% ,'- &'(7()' #! !-,!&*8( %( ( )'$' $% '"7%)'+ "*%($*%-%(&*!$'+ $% (%+)-! *()*&*8( $% (%+)-! 3%()% !+* ,%+6 %( #! *$%! *((!)! /%

,'+%%3'+ +'"-% &'(7()'+

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-. E6PRESIONES ALGEBRAICAS.

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G%(%-!#3%()% +% $%('3*(! /% %+ ( &'(7()' $% #%)-!+6 (3%-'+ +*(' $%',%-!&*'(%+. L!+ #%)-!+ +%#%( -%,-%+%()! &!()*$!$%+ $%+&'('&*$!+ +% $%('3*(!(4!-*!"#%+ ' *(&8(*)!+. L!+ %,-%+*'(%+ !#%"-!*&!+ ('+ ,%-3*)%( ##%!- ! ( -%+#)!$'*(!#.

. Rat#o co!c#(t"al

D# (#a*o*7a )!,t)t"c)o!al

.1 PERSONA NATURAL

.1.1 L#!3!$! )!3"*@( :+*&!+6 $% !&%-$' &'( (%+)-' &'( (%+)-' '-$%(!3*%()' 7-:$*&'6 +'( )'$'+ #'+ *($*4*$'+ $% #! %+,%&*% >3!(!6 &!#/*%- /% +%! + %$!$6 +%'6%+)*-,% ' &'($*&*8(. A#)-'6 200

.1.2 P%-+'(! N!)-!# %+ (! ,%-+'(! >3!(! /% %7%-&% $%-%&>'+ &3,#%'"#*!&*'(%+ ! ):)#' ,%-+'(!#.A# &'(+)*)*- (! %3,-%+! &'3' P%-+'(! N!)-!#6 #! ,%-+'(! !+3% ! ):)#' ,%-+'(!#)'$!+ '"#*!&*'(%+ $% #! %3,-%+!.L' /% *3,#*&! /% #! ,%-+'(! !+3% #! -%+,'(+!"*#*$!$ !-!()*! &'( )'$' %#

,!)-*3'(*' /% ,'+%! #'+ "*%(%+ /% %+)@( ! + ('3"-%6 #!+ $%$!+ '"#*!&*'(%+ /% ,%$! &'()-!%- #! %3,-%+!.S*6 ,'- %7%3,#'6 #! %3,-%+! /*%"-! %+ '"#*!$! ! ,!!- !#(! $%$!6 #! ,%-+'(!$%"%-9 >!&%-+% -%+,'(+!"#% ,'- %##! ! ):)#' ,%-+'(!# 6 %( &!+' $% (' ,!!-#!6 ++ "*%(%+

,%-+'(!#%+ ,'$-:!( +%- %3"!-!$'+. NEGOCIOS6 201

.1. C'('&*$! )!3"*@( &'3' ,%-+'(! :+*&!6 >!&% -%%-%(&*! ! &!#/*%- +%- >3!('&'( &!,!&*$!$ $% !$/*-*- $%"%-%+ $%-%&>'+ 7-:$*&'+. E+ (! '-3! $% -%,-%+%()!&*8(#%!# $%()-' $% #! +'&*%$!$ *($%,%($*%()% $% #! %$!$6 +%' ' -%#**8(. C!-'#*(!6 2015

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.2 PERSONA JURÍDICA

.2.1 S% ##!3! ,%-+'(! 7-:$*&! ! (! ,%-+'(! *&)*&*!6 &!,! $% %7%-&%- $%-%&>'+ &'()-!%- '"#*!&*'(%+6 $% +%- -%,-%+%()!$! 7$*&*!# %)-!7$*&*!#3%()%. L!+ ,%-+'(!+

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.- DEFINICIÓN DE COMERCIANTES%

...1 S'( &'3%-&*!()%+ #!+ ,%-+'(!+ /% ,-'%+*'(!#3%()% +% '&,!( %( !#(! $% #!+!&)*4*$!$%+ /% #! #% &'(+*$%-! 3%-&!()*#.L! &!#*$!$ $% &'3%-&*!()% +% !$/*%-% !(/% #! !&)*4*$!$ 3%-&!()*# +% %7%-! ,'-3%$*' $% !,'$%-!$'6 *()%-3%$*!-*' ' *()%-,%+)! ,%-+'(!.

C8$*' $%# &'3%-&*'6 ART. 106 CAPITULO 56 &%#% 10

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. LAS NORMAS INTERNACIONALES DE CONTABILIDAD NIC oIFRS

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BIBLIOGRAFÍA

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.)$9'/&/%'&. 7 )$ %&"*#$ )$ 2158. ww.defnicionabc.com octubre 07-2015-hora 1.30 pm. O"$'/)% )$ ;;.)$9'/&/%'&.&%- %&"*#$ 7<215 (. A. 1 )$ ?*'/% )$ 27 < 2158.

http://www.defnicionabc.com/economia/actividad-economica.php.O"$'/)% )$ =""(:@@;;;.)$9'/&/%'&.&%-@$&%'%-/@&"//))<$&%'%-/&.(=(

A+"*#%> V. . 2,8. dercho civil. B%%" COLOMBIA: TEMIS S.A.A+#%> O. M. 2,8. codigo de comercio. !'"/%< *$'%! /#$!: "$-/! S.A.#&%> S. ). 11 )$ !$("/$-#$ )$ 2158. https://sobreconceptos.com.

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C#%+/'> C. 13 )$ %!"% )$ 2158. "utor carolina cortes# wwwdefniciona.com/persona natural. O"$'/)% )$ A*"%# &#%+/' &%#"$!>;;; )$9'/&/%'.&%-@($#!%' '"*#+

C+*)/> F. 12 )$ %!"% )$ 2158. http://www.monografas.com/trabaos1!/patrimonio. O"$'/)% )$ =""(:@@;;;.-%'%#9!.&%-@"#?%!14@("#/-%'/%

&%'"+$!> C. 12 )$ ?*'/% )$ 2158. http://www.comunidadcontable.com/ .O"$'/)% )$ =""(:@@;;;.&%-*'/))&%'"+$.&%-@

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E)*> M. 4 )$ %&"*#$ )$ 2158. htt://edumoviles.com/site/actividad.O"$'/)% )$ ="":@@$)*-%/+$!.&%-@!/"$@&"//))

E)*#)%> L. 10048. (ntroduccion a la macro economia colombiana. S'" $)$ B%%": T@M E)/"%#$!.

F#'&/!&%> R. 10048. enciclopedia superior para el bachillerato % launiversidad. B%%": P#/'"$# +"/'%-$#/&' +").G> B. 10018. tecnologia evolutiva. B#&$+%': /"/&.G$%#$> C. 1,45


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/+/-. 10 )$ %!"% )$ 2158.http://www.iliam.org/inde).php/es/talleres/materiales. O"$'/)% )$=""(:@@;;;./+/-.%#@/')$.(=(@$!@"++$#$!@-"$#/+$!

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.blogspos.com.co/2013701concepto de comerciante. O"$'/)% )$=""(:@@;;;./)$9'/&/%' +$+ .+%!(%!.&%-.&%@21371&%'&$("% )$&%-$#&/'"$.

+/'$> (. $. 12 )$ %&"*#$ )$ 2158.http://www.pro+esorenlinea.cl/(ndice,emasgrales.htm. O"$'/)% )$

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http://www.crecenegocios.com/persona-natural-%-persona-uridica/ .O"$'/)% )$ =""(:@@;;;.$&$'$%&/%!.&%-@($#!%'

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