Capítulo 3

Estados
financieros
Copyright © 2009. Ecoe Ediciones. All rights reserved.

Competencias

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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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Sistema de información empresarial

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Tipos de sistemas de información contable

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Copyright © 2009. Ecoe Ediciones. All rights reserved.

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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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El proceso contable
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Objetivos de la información contable

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Usuarios de la información contable

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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central, &DStWXOR 
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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Copyright © 2009. Ecoe Ediciones. All rights reserved.

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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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Consideraciones
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Copyright © 2009. Ecoe Ediciones. All rights reserved.

Características:
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central, &DStWXOR 
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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Copyright © 2009. Ecoe Ediciones. All rights reserved.

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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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En el balance general se indican las inversiones realizadas por la empresa,

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dichos activos, ya sea bajo la modalidad de préstamos (pasivos) o mediante la
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su negocio, como el estado de sus deudas, lo que debe cobrar, o la disponibi-
lidad de dinero en el momento o en un futuro próximo.
Copyright © 2009. Ecoe Ediciones. All rights reserved.

Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central, &DStWXOR 
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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Partes que conforma el balance general. Consta de tres partes: Activos,

Pasivos y Patrimonio

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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central, &DStWXOR 
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
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http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
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http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central, &DStWXOR 
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
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Copyright © 2009. Ecoe Ediciones. All rights reserved.

Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central, &DStWXOR 
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
 Copyright © 2009. Ecoe Ediciones. All rights reserved.
Created from bibliouniminutosp on 2019-08-15 20:19:19.

Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.

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BALANCE GENERAL

ALMACÉN CRÉDITOS DEL MAR SAS

Balance General al 31 de diciembre de 2007 – 2008

ACTIVO AÑO 2007 AÑO 2008 PASIVO MÁS PATRIMONIO AÑO 2007 AÑO 2008

3$6,926

$&7,92&255,(17(   PASIVO CORRIENTE

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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central, &DStWXOR 
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
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http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
 Copyright © 2009. Ecoe Ediciones. All rights reserved.
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
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Evaluación

BALANCE GENERAL
ALMACÉN CRÉDITOS DEL MAR SAS

Balance General al 31 de diciembre de 2007 - 2008

ACTIVO AÑO 2007 AÑO 2008 PASIVO MÁS PATRIMONIO AÑO 2007 AÑO 2008

3$6,926

$&7,92&255,(17(   PASIVO CORRIENTE

CAJA   2%/,*$&,21(6),1$1&,(5$6  

BANCOS   %$1&2%%9$52/'$1,//2  

,19(56,21(6   /($6,1*2&&,'(17(  

&8(17$6325&2%5$5&/,(17(6   3529(('25(6  

&8(17$6325&2%5$5(03/($'26   5(7(1&,Ð1(1/$)8(17(3253$*$5  

$17,&,32'(,038(6726   ,9$3253$*$5  

,19(17$5,2'(0(5&$1&Ì$6   TOTAL PASIVO  

$&7,9212&255,(17(   3$75,021,2 DxR DxR

)/27$<(48,32'(75$163257(   &$3,7$/  

08(%/(6<(48,326'(2),&,1$   5(6(59$6(67$787$5,$6  

9,75,1$6&$%$6',63(16$'25   5(6(59$3$5$)8785$6&$3,7$/,=$&,21(6  

(67$17(5Ì$6   5(6(59$/(*$/  

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'LHJR%DHQD7RUR
(16(5(69$5,26'(2),&,1$   87,/,'$''(/(-(5&,&,2  

'(35(&,$&,Ð1$&808/$'$   TOTAL PATRIMONIO  

727$/$&7,92   TOTAL PASIVO + PATRIMONIO  

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72
Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
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74
Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
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$&7,92  

ACTIVO CORRIENTE  

CAJA  
BANCOS  
,19(56,21(6  
&8(17$6325&2%5$5&/,(17(6  
&8(17$6325&2%5$5(03/($'26  
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$17,&,32'(,038(6726  

,19(17$5,2'(0(5&$1&Ì$6  
$&7,9212&255,(17(  
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9(17,/$'25(6',9,6,21(6  
(16(5(69$5,26'(2),&,1$  
'(35(&,$&,Ð1$&808/$'$  
TOTAL ACTIVO $ 2.079.413.662 $ 1.783.177.076

Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central, &DStWXOR 75
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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PASIVOS

PASIVO CORRIENTE

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%$1&2%%9$52/'$1,//2  

/($6,1*2&&,'(17(  

3529(('25(6  

5(7(1&,Ð1(1/$)8(17(3253$*$5  

,9$3253$*$5  

3529,6,Ð135(67$&,21(662&,$/(6  

TOTAL PASIVO $ 911.603.073 $ 792.257.337

PATRIMONIO

&$3,7$/  

5(6(59$6(67$787$5,$6  

5(6(59$3$5$)8785$6&$3,7$/,=$&,21(6  

5(6(59$/(*$/  

5(9$/25,=$&,Ð1'(/3$75,021,2  

87,/,'$''(/(-(5&,&,2  

TOTAL PATRIMONIO $ 1.167.810.589 $ 990.919.739

TOTAL PASIVO + PATRIMONIO $ 2.079.413.662 $ 1.783.177.076

ESTADO DE RESULTADOS
ALMACÉN CRÉDITOS DEL MAR S.A.S
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Copyright © 2009. Ecoe Ediciones. All rights reserved.

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76
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central, &DStWXOR 77
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
 Copyright © 2009. Ecoe Ediciones. All rights reserved.
Created from bibliouniminutosp on 2019-08-15 20:19:19.

Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.

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Empresa Tocalera Ltda.

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Nota Año Vertical Año Vertical +RUL]RQWDO
2008 % 2007 % Absoluta 5HODWLYD
2008 - 2007
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TOTAL ACTIVO CORRIENTE 7.070.400  5.840.000  1.230.400 
3523,('$'3/$17$<(48,32 4      
(48,32'(2),&,1$08(%/(6<(16(5(6 -  -  - 
(48,32'(&203<&2081,&$&,21(6 -  -  - 
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9$/25,=$&,21(6 5      
727$/$&7,9212&255,(17(      
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TOTAL ACTIVO 12.610.400  10.890.000  1.720.400 


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Copyright © 2009. Ecoe Ediciones. All rights reserved.

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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.
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Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central, &DStWXOR 
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
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84
Baena, Toro, Diego. <i>Análisis financiero: enfoque, proyecciones financieras</i>, Ecoe Ediciones, 2009. ProQuest Ebook Central,
http://ebookcentral.proquest.com/lib/bibliouniminutosp/detail.action?docID=3193382.
Created from bibliouniminutosp on 2019-08-15 20:19:19.