{\rtf\ansi\deff0\ansicpg1252{\fonttbl{\f0\froman times new roman;}{\f1\fswiss arial;}}{\colortbl\red0\green0\blue0;}{\info{\author PHCLOADER}}\jexpand\viewkind1\viewscale100{\shp{\*\shpinst\shpleft1626\shptop15880\shpright9906\shpbottom15880\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2028\shpz0\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 8280}}{\sp{\sn geoBottom}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;2;(0,0);(8280,0);}}{\sp{\sn pSegmentInfo}{\sv 2;5;16384;45824;1;45824;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 12700}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineDashing}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft1480\shptop653\shpright2173\shpbottom1440\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2031\shpz1\shpbxpage\shpbypage\absh16840\absw11893{\sp{\sn shapeType}{\sv 75}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn pibFlags}{\sv 2}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fEditedWrap}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn pib}{\sv {\pict\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}}}}}{\shp{\*\shpinst\shpleft2333\shptop960\shpright9893\shpbottom1053\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2029\shpz2\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 7560}}{\sp{\sn geoBottom}{\sv 93}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;12;(0,0);(7560,0);(7560,13);(0,13);(0,0);(0,40);(7560,40);(7560,93);(0,93);(0,40);(0,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;26;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft2840\shptop1840\shpright8266\shpbottom2813\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2030\shpz4\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 5426}}{\sp{\sn geoBottom}{\sv 973}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;85;(160,0);(146,0);(133,0);(120,0);(106,13);(93,13);(93,13);(80,26);(66,26);(53,40);(53,53);(40,53);(26,66);(26,80);(13,93);(13,93);(13,106);(0,120);(0,133);(0,146);(0,160);(0,813);(0,826);(0,840);(0,853);(13,866);(13,880);(13,893);(26,906);(26,920);(40,920);(53,933);(53,946);(66,946);(80,960);(93,960);(93,973);(106,973);(120,973);(133,973);(146,973);(160,986);(5266,986);(5280,973);(5293,973);(5306,973);(5320,973);(5333,973);(5333,960);(5346,960);(5360,946);(5373,946);(5373,933);(5386,920);(5400,920);(5400,906);(5413,893);(5413,880);(5413,866);(5426,853);(5426,840);(5426,826);(5426,813);(5426,160);(5426,146);(5426,133);(5426,120);(5413,106);(5413,93);(5413,93);(5400,80);(5400,66);(5386,53);(5373,53);(5373,40);(5360,26);(5346,26);(5333,13);(5333,13);(5320,13);(5306,0);(5293,0);(5280,0);(5266,0);(160,0);}}{\sp{\sn pSegmentInfo}{\sv 2;172;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 9525}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineDashing}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}\paperw11893\paperh16840\margl666\margr133\margt573\margb93\pard\li2106\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b { UNIVERSIDAD JOSE CARLOS MARIATEGUI}\b0 \par\pard\li4000\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4000\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4000\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4000\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4000\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4000\ri0\sl-360\slmult0 \fs24\cf0\f0\charscalex100\b {LECCIN N 05}\b0 \par\pard\li2520\ri0\sl-266\slmult0 \fs24\cf0\f0\charscalex100\b {APLICACIN DEL PROCESO CONTABLE}\b0 \par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-280\slmult0 \fs20\cf0\f0\charscalex100\b {LA PARTIDA DOBLE}\b0 \par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100\b {GENERALIDADES:}\b0 \par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Previa a la apartida doble, apareci la partida simple, la cual careci de fundamento cientfico}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {para cumplir con el objeto y fines de la Contabilidad.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {La partida doble surgi a principios del siglo XIV segn consta en algunos registros}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {comerciales aparecidos en pergaminos encontr}\fs18\cf0\f1\charscalex100 {ados en Miln \uc1\u8211X Italia. Sin embargo fue Fray}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {Lucas Pacciolo, monje franciscano, quien puntualiz}\fs18\cf0\f1\charscalex100 { y divulg los procedimientos contables en}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {base a la Partida Doble, la cual tiene carcter de UNIVERSALIDAD, teniendo como pilares de}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {sustento contable: EL DEBE y EL HABER.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {En base a la partida doble se consigui la }\fs18\cf0\f1\charscalex100 {verdadera sistematizacin de la contabilidad y}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {constituye el sistema ms conocido y co}\fs18\cf0\f1\charscalex100 {mnmente empleado, ya que todo hecho contable}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {debe ser registrado \uc1\u8220XDoblemente\uc1\u8221X.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Lucas Pacciollo pudo determinar en sus diferent}\fs20\cf0\f1\charscalex100 {es escritos una ecuacin de primer grado:}\par\pard\li4573\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4573\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {A = B + C}\par\pard\li4493\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {20 = 12 + 8 }\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \*\tx2413\fs18\cf0\f1\charscalex100 {De ella se deriva}\tab \fs18\cf0\f0\charscalex100\i {\uc1\u8220Xsi con cantidades iguales se verifi}\i0 \fs18\cf0\f0\charscalex100\i {can operaciones iguales, los resultados}\i0 \par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100\i {sern iguales\uc1\u8221X}\i0 \fs20\cf0\f1\charscalex100 {.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Por lo tanto da lugar a una ecuacin fundamental de la partida doble:}\par\pard\li4573\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4573\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {A = P + C}\par\pard\li3893\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Activo = Pasivo + Capital}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Por lo tanto reemplazando la palabra capital por patrimonio se tiene:}\par\pard\li3720\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3720\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Pasivo = Activo \uc1\u8211X Patrimonio}\par\pard\li3746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Patrimonio = Activo - Pasivo}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {Toda transaccin comercial basada en el mtodo de la partida doble, cualesquiera que sean}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {sus propsitos y fines, no es ms que el camb}\fs18\cf0\f1\charscalex100 {io de un valor por otro, as tenemos: las}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {compras, ventas, cobros, pagos, descuentos, etc}\fs20\cf0\f1\charscalex100 {., a todos se les atribuye un idntico valor.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {Por ejemplo, una venta al contado de mercader}\fs18\cf0\f1\charscalex100 {a representar para el vendedor una entrega}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {de bienes (mercadera) y la recepcin de una suma equivalente de dinero; por parte del}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {comprador significar la recepcin de la mercadera que compr y la entrega del efectivo}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {correspondiente, es decir el cambio de un valor por otro.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {La accin de comprar y vender mercaderas afec}\fs18\cf0\f1\charscalex100 {tar dos cuentas fundamentales: CAJA y}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {MERCADERIAS, ya que al vender}\fs18\cf0\f1\charscalex100 {se disminuye mercadera y aumenta caja por el dinero}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {recibido. Estos hechos opuestos deber expresarse}\fs18\cf0\f1\charscalex100 { en la contabilidad en el mismo sentido en}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {que se han producido y guardando la misma relacin matemtica. De lo dicho anteriormente}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {podemos deducir que en \uc1\u8220Xtoda operacin mercantil in}\fs18\cf0\f1\charscalex100 {tervienen por lo menos dos personas, una}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {que recibe y otra que entrega\uc1\u8221X.}\par\pard\sect\sectd\sbknone\cols2\colno1\colw7240\colsr-0\colno2\colw3853\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-386\slmult0 \fs20\cf0\f0\charscalex100\b \i {Pg. 62}\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-386\slmult0 \fs20\cf0\f0\charscalex100\b \i {Contabilidad General}\b0 \i0 \par\pard\sect\sectd\sbknone\pard\sect\sectd\sbkpage{\shp{\*\shpinst\shpleft9906\shptop466\shpright10600\shpbottom1266\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2035\shpz0\shpbxpage\shpbypage\absh16840\absw11893{\sp{\sn shapeType}{\sv 75}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn pibFlags}{\sv 2}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fEditedWrap}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn pib}{\sv {\pict\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}}}}}{\shp{\*\shpinst\shpleft2013\shptop960\shpright9573\shpbottom1053\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2032\shpz1\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 7560}}{\sp{\sn geoBottom}{\sv 93}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;12;(0,0);(7560,0);(7560,13);(0,13);(0,0);(0,40);(7560,40);(7560,93);(0,93);(0,40);(0,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;26;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft1986\shptop15906\shpright10453\shpbottom15906\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2033\shpz2\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 8467}}{\sp{\sn geoBottom}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;2;(0,0);(8466,0);}}{\sp{\sn pSegmentInfo}{\sv 2;5;16384;45824;1;45824;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 9525}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineDashing}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft1986\shptop15240\shpright4866\shpbottom15253\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2034\shpz3\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 2880}}{\sp{\sn geoBottom}{\sv 13}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,13);(2880,13);(2880,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\margtsxn573\margbsxn93\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {UNIVERSIDAD JOSE CARLOS MARIATEGUI}\b0 \par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-426\slmult0 \fs20\cf0\f1\charscalex100 {Toda empresa posee bienes patrimoniales que }\fs20\cf0\f1\charscalex100 {representan sus activos, as como los}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {elementos patrimoniales que vienen a ser }\fs18\cf0\f1\charscalex100 {las fuentes de donde se obtienen los fondos}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {necesarios para adquirir los bienes activos si }\fs20\cf0\f1\charscalex100 {nos basamos en la ecuac}\fs20\cf0\f1\charscalex100 {in general, es decir:}\par\pard\li4880\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4880\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Activo = Pasivo}\par\pard\li5040\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 { + }\par\pard\li5560\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 { Patrimonio (Capital)}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {Se puede representar en forma prctica lo que se }\fs18\cf0\f1\charscalex100 {dijo anteriormente.: Si existe una variacin}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {en uno de los elementos referentes al activo, }\fs18\cf0\f1\charscalex100 {pasivo y patrimonio, entonces dicha accin tiene}\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {contrapartida, as tenemos que, si se modifica el}\fs18\cf0\f1\charscalex100 { activo, posiblemente se modifica el activo}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {mismo o el pasivo. Por ejemplo, si una }\fs18\cf0\f1\charscalex100 {persona aporta una determinada cantidad de dinero}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {(500 soles en efectivo) para la formacin de su }\fs18\cf0\f1\charscalex100 {propia empresa, por consiguiente su posicin}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {inicial sera:}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols5\colno1\colw3440\colsr-0\colno2\colw2120\colsr-0\colno3\colw1426\colsr-0\colno4\colw1626\colsr-0\colno5\colw2480\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {Caja}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Activo }\par\pard\li706\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {500}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {Total Pasivo}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Pasivo }\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {Patrimonio }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {---}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols5\colno1\colw3440\colsr-0\colno2\colw2120\colsr-0\colno3\colw2293\colsr-0\colno4\colw546\colsr-0\colno5\colw2693\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {Total Activo}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 { ----------}\par\pard\li706\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {500}\par\column\pard\li666\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Capital}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {Total Pasivo y Patrimonio}\par\column\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {500}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {----------}\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 { 500}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Como se observa un elemento patrimonial (capi}\fs20\cf0\f1\charscalex100 {tal) dio lugar a un bien patrimonial (caja).}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Si el dueo compra mercadera por 200 soles en efectivo y 100 soles al crdito, entonces los}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {datos observados cambian de posicin, tendr}\fs18\cf0\f1\charscalex100 {a 300 en mercadera y debera 100 soles a su}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {proveedor. Como vemos se da una modificacin en el activo y otra en el pasivo:}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols4\colno1\colw3440\colsr-0\colno2\colw2120\colsr-0\colno3\colw2840\colsr-0\colno4\colw2693\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {Caja}\par\pard\li2026\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Mercadera}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Activo }\par\pard\li706\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {300}\par\pard\li680\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {300}\par\column\pard\li1426\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1426\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Pasivo }\par\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Proveedores }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 { 100}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols3\colno1\colw5560\colsr-0\colno2\colw2840\colsr-0\colno3\colw2693\pard\li2026\ri0\sl-253\slmult0 \fs20\cf0\f0\charscalex100 {\uc1\u8226X}\fs20\cf0\f1\charscalex100 { Contado 200}\par\pard\li2026\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {\uc1\u8226X}\fs20\cf0\f1\charscalex100 { Crdito 100}\par\pard\li3440\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 { ----------}\par\column\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Patrimonio}\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Capital }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-280\slmult0 \fs20\cf0\f1\charscalex100 { 500}\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {----------}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols4\colno1\colw4146\colsr-0\colno2\colw1413\colsr-0\colno3\colw2840\colsr-0\colno4\colw2693\pard\li2026\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Total Activo}\par\column\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {600}\par\column\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Total Pasivo y Patrimonio}\par\column\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 { 600}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Con ello podemos decir que no existe anotac}\fs20\cf0\f1\charscalex100 {iones unidimensionales. Siempre existen}\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {anotaciones que representan la causa y el efecto}\fs18\cf0\f1\charscalex100 {. Este es el fundamento de la partida doble.}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {Es decir todas las partidas se anotan dos veces, }\fs18\cf0\f1\charscalex100 {una por lo que sale y otra por lo que ingresa.}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {Lo anterior indica que \uc1\u8220Xel principio fundamental }\fs18\cf0\f1\charscalex100 {que rige a la contabilidad por partida doble, es}\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {la oposicin de los valores, en otras palabras el balance de las cifras. Combinacin que se}\par\pard\li1320\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {realiza automticamente por el engranaje de las cuentas\uc1\u8221X.}{\super \fs12\up4\cf0\f1\charscalex100 {8}}\fs20\cf0\f1\charscalex100 { Quiere decir que las operaciones}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {mercantiles de una empresa dan lugar siempre a una igualdad como si fueran 2 valores iguales}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {en ambos platillos de una balaza; en nuestro caso es de 600 soles.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {DETERMINACIN DEL DEUDOR Y EL ACREEDOR}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {En todo sistema de la partida doble se expresa en }\fs18\cf0\f1\charscalex100 {los registros contables cual es la cuenta que}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {recibe y cual es la cuenta que entrega. Anteri}\fs18\cf0\f1\charscalex100 {ormente dijimos que DEUDOR es el que recibe un}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {valor por el solo hecho de recibirlo Y ACREEDOR es el que entrega un valor por el solo hecho}\par\pard\li1320\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {de entregarlo.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {La partida doble se fundamenta en el hecho de que en toda operacin mercantil deber}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {siempre existir un Deudor y un Acreedor, lo}\fs20\cf0\f1\charscalex100 { que da lugar a un principio elemental:}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-400\slmult0 \fs12\cf0\f0\charscalex100 {8}\fs20\cf0\f0\charscalex100 { Mtodo Superior de Contabilidad. Julio de la}\fs20\cf0\f0\charscalex100 { Canal, Ed. De la Canal, Mxico, pg. 10}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100\b \i {Contabilidad General }\b0 \i0 \fs18\cf0\f0\charscalex100\b \i { Pg. 63 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage{\shp{\*\shpinst\shpleft1626\shptop15880\shpright9906\shpbottom15880\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2036\shpz0\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 8280}}{\sp{\sn geoBottom}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;2;(0,0);(8280,0);}}{\sp{\sn pSegmentInfo}{\sv 2;5;16384;45824;1;45824;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 12700}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineDashing}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft1480\shptop653\shpright2173\shpbottom1440\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2038\shpz1\shpbxpage\shpbypage\absh16840\absw11893{\sp{\sn shapeType}{\sv 75}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn pibFlags}{\sv 2}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fEditedWrap}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn pib}{\sv {\pict\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}}}}}{\shp{\*\shpinst\shpleft2333\shptop960\shpright9893\shpbottom1053\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2037\shpz2\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 7560}}{\sp{\sn geoBottom}{\sv 93}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;12;(0,0);(7560,0);(7560,13);(0,13);(0,0);(0,40);(7560,40);(7560,93);(0,93);(0,40);(0,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;26;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\margtsxn573\margbsxn93\pard\li2106\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b { UNIVERSIDAD JOSE CARLOS MARIATEGUI}\b0 \par\pard\li3000\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3000\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3000\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3000\ri0\sl-426\slmult0 \fs20\cf0\f1\charscalex100 {\uc1\u8220XNo hay deudor sin acreedor, ni acreedor sin deudor\uc1\u8221X}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Cualquier operacin mercantil cuenta con 2 par}\fs20\cf0\f1\charscalex100 {tes: una que recibe llamada Deudora y otra que}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {entrega llamada Acreedora.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {La parte que recibe y la que entrega estn repr}\fs18\cf0\f1\charscalex100 {esentadas por 1 o ms cuentas, tratando de que}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {exista igualdad de valores entre lo que se re}\fs18\cf0\f1\charscalex100 {cibe y se entrega, teniendo en cuenta el otro}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {principio de la partida doble.}\par\pard\li2933\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2933\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {\uc1\u8220XTodo lo que sale debe ser igual a todo lo que ingresa\uc1\u8221X}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {Es evidente que en una opresin mercantil exis}\fs18\cf0\f1\charscalex100 {te una persona que entrega y otra que recibe,}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {un valor que sale y otro que ingresa. En otras palabras al comprar un producto debe existir una}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {persona que compra y otra que vende.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {Ejemplo, si Carlos entrega a Pepe 100 soles en }\fs18\cf0\f1\charscalex100 {calidad de prstamo se determina lo siguiente:}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {para distinguir el deudor del acreedor es necesario}\fs18\cf0\f1\charscalex100 { trazar una lnea vertical y escribir a la}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {izquierda la palabra RECIBE y a la}\fs20\cf0\f1\charscalex100 { derecha la palabra ENTREGA.}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols3\colno1\colw4240\colsr-0\colno2\colw1466\colsr-0\colno3\colw5386\pard\li2880\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2880\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2880\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Pepe}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Recibe}\par\pard\li53\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {S/. 100.00}\par\column\pard\li693\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li693\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Entrega}\par\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Carlos S/. 100.00}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {En este caso Pepe es el deudor porque reci}\fs20\cf0\f1\charscalex100 {be, y Carlos es acreedor porque entrega.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Otro ejemplo: si Pepe le devuelve en su }\fs20\cf0\f1\charscalex100 {totalidad el prstamo a Carlos, entonces:}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw6400\colsr-0\colno2\colw4693\pard\li4240\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4240\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Recibe}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Entrega}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols3\colno1\colw5706\colsr-0\colno2\colw1413\colsr-0\colno3\colw3973\pard\li2880\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Carlos S/. 100.00}\par\column\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Pepe}\par\column\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {S/. 100.00}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {En este caso Carlos sera el deudor porque recibe y Pepe sera acreedor porque entrega.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-266\slmult0 \fs20\cf0\f0\charscalex100\b {PERSONIFICACIN DE LAS CUENT}\b0 \fs20\cf0\f0\charscalex100\b {AS DEUDORAS Y ACREEDORAS:}\b0 \par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {La contabilidad no solo se propone establecer }\fs20\cf0\f1\charscalex100 {la situacin patrimonial de una empresa en}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {determinado tiempo, sino que tiene la misin de }\fs18\cf0\f1\charscalex100 {registrar constante y continuamente las}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {diversas modificaciones o alteraciones que }\fs18\cf0\f1\charscalex100 {afectan a cada cuenta ponindolas en diversas}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {posiciones en cuanto a valores se refiere. Ante}\fs18\cf0\f1\charscalex100 { ello existe la necesidad de que la contabilidad}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {registre las relaciones entre una y otra }\fs18\cf0\f1\charscalex100 {cuenta mediante LA PERSONIFICACIN de las}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {mismas, tratando de que stas fueran como }\fs18\cf0\f1\charscalex100 {una persona para as adoptar la posicin de}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {DEUDORAS o ACREEDORAS.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-253\slmult0 \fs18\cf0\f1\charscalex100 {Realmente no se tiene inconveniente en admitir}\fs18\cf0\f1\charscalex100 { la personificacin de aquellas cuentas que}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {representan efectivamente a \uc1\u8220Xpersonas\uc1\u8221X, prov}\fs18\cf0\f1\charscalex100 {eedores, acreedores, cli}\fs18\cf0\f1\charscalex100 {entes, etc., pero la}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {objecin se presenta cuando se trata de personi}\fs18\cf0\f1\charscalex100 {ficar cuentas realmente impersonales como:}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {caja, mercaderas, materias primas, valores, }\fs20\cf0\f1\charscalex100 {etc., es decir como si}\fs20\cf0\f1\charscalex100 { stas fueran personas.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {Las operaciones que la empresa efecta, oc}\fs18\cf0\f1\charscalex100 {asionan la entrada y salida de valores de toda}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {clase.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {Personificando las cuentas diremos que \uc1\u8220Xcuando una cuenta recibe un valor de los que a ella}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {corresponde, se dice que esta cuenta es deudora. Cuando una cuenta entrega un valor que a}\par\pard\li746\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {ella corresponde, se dice que esta cuenta es creedora\uc1\u8221X.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {Con un ejemplo comprenderemos mejor: Si una empresa compra mercaderas, pagando en}\par\pard\li746\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {efectivo llegamos a un resultado: ingresa mercadera}\fs18\cf0\f1\charscalex100 {s y sale dinero en efectivo, por lo tanto la}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {cuenta mercaderas es deudora ya que ingres a la }\fs18\cf0\f1\charscalex100 {empresa y recibi un valor. La cuenta caja}\par\pard\li746\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {que representa al dinero en efectivo es ac}\fs18\cf0\f1\charscalex100 {reedora ya que sali de la empresa con un}\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {determinado valor.}\par\pard\li746\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li746\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Lo expresado quedara representado de la siguiente forma:}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw7240\colsr-0\colno2\colw3853\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li920\ri0\sl-266\slmult0 \fs20\cf0\f0\charscalex100\b \i {Pg. 64}\b0 \i0 \par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs20\cf0\f0\charscalex100\b \i {Contabilidad General}\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage{\shp{\*\shpinst\shpleft9906\shptop466\shpright10600\shpbottom1266\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2043\shpz0\shpbxpage\shpbypage\absh16840\absw11893{\sp{\sn shapeType}{\sv 75}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn pibFlags}{\sv 2}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fEditedWrap}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn pib}{\sv {\pict\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}}}}}{\shp{\*\shpinst\shpleft2013\shptop960\shpright9573\shpbottom1053\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2039\shpz1\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 7560}}{\sp{\sn geoBottom}{\sv 93}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;12;(0,0);(7560,0);(7560,13);(0,13);(0,0);(0,40);(7560,40);(7560,93);(0,93);(0,40);(0,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;26;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft1986\shptop15906\shpright10453\shpbottom15906\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2040\shpz2\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 8467}}{\sp{\sn geoBottom}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;2;(0,0);(8466,0);}}{\sp{\sn pSegmentInfo}{\sv 2;5;16384;45824;1;45824;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 9525}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineDashing}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft4466\shptop8026\shpright4640\shpbottom8813\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2041\shpz3\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 174}}{\sp{\sn geoBottom}{\sv 787}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;83;(173,0);(173,0);(160,0);(160,0);(146,0);(146,0);(133,13);(133,13);(120,13);(120,13);(120,13);(106,26);(106,26);(106,26);(93,40);(93,40);(93,40);(93,53);(93,53);(93,66);(93,66);(93,333);(93,333);(93,346);(93,346);(80,346);(80,360);(80,360);(80,360);(66,373);(66,373);(66,373);(53,373);(53,386);(53,386);(40,386);(40,386);(26,386);(26,400);(13,400);(13,400);(0,400);(13,400);(13,400);(26,400);(26,400);(40,400);(40,400);(53,400);(53,413);(53,413);(66,413);(66,413);(66,426);(80,426);(80,426);(80,440);(80,440);(93,440);(93,453);(93,453);(93,466);(93,720);(93,733);(93,733);(93,746);(93,746);(93,746);(93,760);(106,760);(106,760);(106,773);(120,773);(120,773);(120,773);(133,786);(133,786);(146,786);(146,786);(160,786);(160,786);(173,786);(173,786);}}{\sp{\sn pSegmentInfo}{\sv 2;167;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 9525}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineDashing}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft4466\shptop9173\shpright4640\shpbottom10000\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2042\shpz3\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 174}}{\sp{\sn geoBottom}{\sv 827}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;83;(173,0);(173,0);(160,0);(160,0);(146,0);(146,0);(133,13);(133,13);(120,13);(120,13);(120,26);(106,26);(106,26);(106,26);(93,40);(93,40);(93,53);(93,53);(93,53);(93,66);(93,66);(93,346);(93,346);(93,346);(93,360);(80,360);(80,373);(80,373);(80,373);(66,386);(66,386);(66,386);(53,400);(53,400);(53,400);(40,400);(40,400);(26,413);(26,413);(13,413);(13,413);(0,413);(13,413);(13,413);(26,413);(26,413);(40,413);(40,413);(53,426);(53,426);(53,426);(66,426);(66,440);(66,440);(80,440);(80,453);(80,453);(80,453);(93,466);(93,466);(93,466);(93,480);(93,746);(93,760);(93,760);(93,773);(93,773);(93,773);(93,786);(106,786);(106,786);(106,800);(120,800);(120,800);(120,813);(133,813);(133,813);(146,813);(146,813);(160,813);(160,813);(173,826);(173,826);}}{\sp{\sn pSegmentInfo}{\sv 2;167;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 9525}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineDashing}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\margtsxn573\margbsxn93\cols3\colno1\colw6280\colsr-0\colno2\colw706\colsr-0\colno3\colw4106\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f0\charscalex100\b {UNIVERSIDAD JOSE CARLOS MARIATEGUI}\b0 \par\pard\li4146\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4146\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4146\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4146\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4146\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li4146\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Mercaderas}\par\pard\li4146\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Caja }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f0\charscalex100 {\uc1\u61632X}\par\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100 {\uc1\u61632X}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Cuenta Deudora}\par\pard\li13\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Cuenta Acreedora}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Empleando los trminos Debe, Haber, Cargo y }\fs20\cf0\f1\charscalex100 {Abono determinamos que: todo valor que recibe}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {una persona se registra en el debe y se dice que es cargo, y todo valor que se entrega a una}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {persona se registra en el haber y se dice que }\fs18\cf0\f1\charscalex100 {es Abono. Dicho en otra forma: toda cuenta que}\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {ingresa puede ser mercadera, dinero en efectivo, co}\fs18\cf0\f1\charscalex100 {mpras varias, etc., se registra en el debe y}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {se dice que es el cargo y toda cuenta que sale}\fs18\cf0\f1\charscalex100 { puede ser dinero en efectivo, letras por pagar,}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {mercaderas, ventas, etc., se regist}\fs20\cf0\f1\charscalex100 {ra en el haber y se dice que es abono.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs18\cf0\f0\charscalex100\i {Un ejemplo har entender mejor el asunto: un }\i0 \fs18\cf0\f0\charscalex100\i {cliente nos cancela su letra firmada un mes}\i0 \par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f0\charscalex100\i {antes. Dicha accin la registramos de la siguiente manera:}\i0 \par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols3\colno1\colw6280\colsr-0\colno2\colw1400\colsr-0\colno3\colw3413\pard\li3440\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3440\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li3440\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {Caja y Bancos}\par\pard\li4146\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Clientes }\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Debe}\par\pard\li106\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {XX}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Haber}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 { XX }\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Por lo tanto la cuenta Caja y Bancos es una }\fs20\cf0\f1\charscalex100 {cuenta deudora registrada como cargo en el Debe.}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {La cuenta Clientes es una cuenta acreedor}\fs20\cf0\f1\charscalex100 {a registrada como Abono en el Haber.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-266\slmult0 \fs20\cf0\f0\charscalex100\b {REGLAS PARA DETERMINAR LAS CUE}\b0 \fs20\cf0\f0\charscalex100\b {NTAS DEUDORAS Y ACREEDORAS:}\b0 \par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {Todo estudioso de la contabilidad tropieza conc}\fs18\cf0\f1\charscalex100 {iertas dificultades como son: no saber}\par\pard\li1320\ri0\sl-240\slmult0 \fs18\cf0\f1\charscalex100 {determinar el principio de la partida doble; en su}\fs18\cf0\f1\charscalex100 { inicio no distingue las partidas deudoras de las}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {acreedoras, para ello es important}\fs20\cf0\f1\charscalex100 {e saber los siguientes aspectos:}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw4146\colsr-0\colno2\colw6946\pard\li2733\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2733\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Se carga}\par\column\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {1. A toda persona que recibe un valor}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li2733\ri0\sl-226\slmult0 \*\tx4146\fs20\cf0\f1\charscalex100 { o }\tab \fs20\cf0\f1\charscalex100 {2. Todo valor u objeto que ingresa}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw4146\colsr-0\colno2\colw6946\pard\li2733\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Adeuda }\par\pard\li2733\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2733\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2733\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {Se Abona}\par\column\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {3. A las prdidas en su concepto respectivo.}\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li0\ri0\sl-266\slmult0 \fs20\cf0\f1\charscalex100 {1. A toda persona que entrega un valor}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li2733\ri0\sl-226\slmult0 \*\tx4146\fs20\cf0\f1\charscalex100 { o }\tab \fs20\cf0\f1\charscalex100 {2. Todo valor u objeto que sale}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols2\colno1\colw4146\colsr-0\colno2\colw6946\pard\li2733\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Acredita}\par\column\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {3. A las ganancias en su concepto respectivo}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Las reglas que sirven de base para la partida }\fs20\cf0\f1\charscalex100 {doble y que son aplicables a personas, cosas y}\par\pard\li1320\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {resultados son:}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\cols3\colno1\colw2733\colsr-0\colno2\colw4240\colsr-0\colno3\colw4120\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {I.}\par\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-280\slmult0 \fs20\cf0\f1\charscalex100 {II.}\par\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li2026\ri0\sl-280\slmult0 \fs20\cf0\f1\charscalex100 {III.}\par\column\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {PARA PERSONAS}\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Toda persona que recibe es Deudora. }\par\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Toda persona que entrega es Acreedora}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {PARA COSAS Y VALORES}\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Todo valor que ingresa es Deudor}\par\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Todo valor que sale es Acreedor}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {PARA RESULTADOS}\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Toda prdida es Deudora}\par\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Toda ganancia es Acreedora}\par\column\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {PREGUNTA}\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Quin recibe?}\par\pard\li13\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Quin entrega o da?}\par\pard\li13\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {PREGUNTA}\par\pard\li13\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Qu valor ingresa?}\par\pard\li13\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Qu valor sale?}\par\pard\li26\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li26\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {PREGUNTA}\par\pard\li0\ri0\sl-240\slmult0 \fs20\cf0\f1\charscalex100 {Existe prdida?}\par\pard\li0\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {Existe ganancia?}\par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-253\slmult0 \fs20\cf0\f1\charscalex100 {Con las preguntas respectivas el estudi}\fs20\cf0\f1\charscalex100 {oso podr determinar las cuentas deudoras y}\par\pard\li1320\ri0\sl-226\slmult0 \fs18\cf0\f1\charscalex100 {acreedoras. Si realmente llegas a entender la}\fs18\cf0\f1\charscalex100 {s reglas de la partida doble habrs avanzado un}\par\pard\li1320\ri0\sl-226\slmult0 \fs20\cf0\f1\charscalex100 {amplio trecho en la difcil tar}\fs20\cf0\f1\charscalex100 {ea de aprender contabilidad. Suerte.}\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-213\slmult0 \fs18\cf0\par\pard\li1320\ri0\sl-346\slmult0 \fs18\cf0\f0\charscalex100\b \i {Contabilidad General }\b0 \i0 \fs18\cf0\f0\charscalex100\b \i { Pg. 65 }\b0 \i0 \par\pard\sect\sectd\sbknone\pgwsxn11893\pghsxn16840\marglsxn666\margrsxn133\pard\sect\sectd\sbkpage{\shp{\*\shpinst\shpleft1626\shptop15880\shpright9906\shpbottom15880\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2044\shpz0\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 8280}}{\sp{\sn geoBottom}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;2;(0,0);(8280,0);}}{\sp{\sn pSegmentInfo}{\sv 2;5;16384;45824;1;45824;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 12700}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineDashing}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft1480\shptop653\shpright2173\shpbottom1440\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2226\shpz1\shpbxpage\shpbypage\absh16840\absw11893{\sp{\sn shapeType}{\sv 75}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn pibFlags}{\sv 2}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fEditedWrap}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn pib}{\sv {\pict\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}}}}}{\shp{\*\shpinst\shpleft2333\shptop960\shpright9893\shpbottom1053\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2045\shpz2\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 7560}}{\sp{\sn geoBottom}{\sv 93}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;12;(0,0);(7560,0);(7560,13);(0,13);(0,0);(0,40);(7560,40);(7560,93);(0,93);(0,40);(0,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;26;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft1706\shptop3293\shpright1720\shpbottom3306\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2046\shpz3\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 14}}{\sp{\sn geoBottom}{\sv 13}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,13);(13,13);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft1706\shptop3293\shpright7093\shpbottom3306\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2047\shpz4\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 5387}}{\sp{\sn geoBottom}{\sv 13}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,13);(5386,13);(5386,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft7093\shptop3293\shpright8493\shpbottom3306\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2048\shpz5\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 1400}}{\sp{\sn geoBottom}{\sv 13}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,13);(1400,13);(1400,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft8493\shptop3293\shpright10266\shpbottom3306\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2049\shpz6\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 1773}}{\sp{\sn geoBottom}{\sv 13}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,13);(1773,13);(1773,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft10253\shptop3293\shpright10266\shpbottom3306\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2050\shpz7\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 13}}{\sp{\sn geoBottom}{\sv 13}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,13);(13,13);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft1706\shptop3306\shpright1720\shpbottom3586\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2051\shpz8\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 14}}{\sp{\sn geoBottom}{\sv 280}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,280);(13,280);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft3240\shptop3306\shpright3253\shpbottom3586\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2052\shpz9\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 13}}{\sp{\sn geoBottom}{\sv 280}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,280);(13,280);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft5133\shptop3306\shpright5146\shpbottom3586\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2053\shpz10\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 13}}{\sp{\sn geoBottom}{\sv 280}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,280);(13,280);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft7080\shptop3306\shpright7093\shpbottom3586\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2054\shpz11\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 13}}{\sp{\sn geoBottom}{\sv 280}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,280);(13,280);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft8493\shptop3306\shpright8506\shpbottom3586\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2055\shpz12\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 13}}{\sp{\sn geoBottom}{\sv 280}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,280);(13,280);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft10253\shptop3306\shpright10266\shpbottom3586\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2056\shpz13\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 13}}{\sp{\sn geoBottom}{\sv 280}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,280);(13,280);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft1706\shptop3586\shpright1720\shpbottom3586\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2057\shpz14\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 14}}{\sp{\sn geoBottom}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,13);(13,13);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft3240\shptop3586\shpright3253\shpbottom3586\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2058\shpz15\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 13}}{\sp{\sn geoBottom}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,13);(13,13);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft5133\shptop3586\shpright5146\shpbottom3586\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2059\shpz16\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 13}}{\sp{\sn geoBottom}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,13);(13,13);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft7080\shptop3586\shpright7093\shpbottom3586\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2060\shpz17\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 13}}{\sp{\sn geoBottom}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,13);(13,13);(13,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft8493\shptop3586\shpright10266\shpbottom3586\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2061\shpz18\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 1773}}{\sp{\sn geoBottom}{\sv 0}}{\sp{\sn shapePath}{\sv 4}}{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,13);(1773,13);(1773,0);(0,0);}}{\sp{\sn pSegmentInfo}{\sv 2;12;16384;45824;1;45824;1;45824;1;45824;1;45824;24577;32768}}{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\sp{\sn fLine}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}}}{\shp{\*\shpinst\shpleft1706\shptop3586\shpright1720\shpbottom3880\shpfhdr0\shpwr3\shpwrk0\shpfblwtxt1\shplid2062\shpz19\shpbxpage\shpbypage{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn rotation}{\sv 0}}{\sp{\sn geoRight}{\sv 14}}{\sp{\sn geoBottom}{\sv 294}}{\sp{\sn shapePath}{\sv 4}}{\s