informe de prácticas dicetur

8/18/2019 Informe de prácticas DICETUR

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Informe de ejecución de prácticas pre-profesionales del Módulo III “Análisis Financiero”

INSTITUTO DE EDUCACIÓN SUPERIORTECNOLÓGICO PÚBLICO “CHOTA”

ANEXO TACABAMBA

Fundada por R.D.R. N !"!#$"%&&$ED$CA'

CARRERA PROFESIONAL DE CONTABILIDAD

MÓDULO TÉCNICO PROFESIONAL

MODULO III: “ANÁLISIS FINANCIERO”

PRÁCTICA PRE PROFESIONAL

DIRECCIÓN ZONAL DE COMERCIO EXTERIOR Y TURISMO CHOTA

ALUMNO

JUAN MARINO TORRES HUAMÁN

DOCENTE ASESOR

C.P.C. JOSÉ STALIN DÁVILA MEGO

1


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______________________________________

COORDINADOR IESTPCH

ANEXO TACABAMBA

_______________________________________

JEFE DEL ÁREA ACADEMICA

DE CONTABILIDAD

____________________________________

DOCENTE ASESOR

____________________________________

JUAN MARINO TORRES HUAMÁN

ESTUDIANTE

2


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DEDICATORIA

D !"#$" !%& '()*"+ ,,*)- ' *#/-$! , ($0)*)"' ($

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MARINO

3


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AGRADECIMIENTO

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PRESENTACIÓN

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ÍNDICE

DEDICATORIA………………………………………………………………………

AGRADECIMIENTO………………………………………………………………..

PRESENTACIÓN……………………………………………………………………

ÍNDICE………………………………………………………………………………..

CAPITULO I

PROBLEMÁTICA

I. DATOS GENERALES DE LA PRÁCTICA………………………………… 9

II. DATOS GENERALES DE LA ENTIDAD………………………………….. 9

CAPITULO II

BASES TEÓRICAS

II.1.LA CONTABILIDAD………………………………………………………. 12

II.2.CONTABILIDAD GUBERNAMENTAL………………………………… 15II..SISTEMA NACIONAL DE PRESUPUESTO…………………………… 1!II.".SISTEMA NACIONAL DE CONTABILIDAD…………………………… 2#II.5.SISTEMA NACIONAL DE CONTABILIDAD…………………………… 2

CAPITULO III

RESULTADOS DURANTE LA EJECUCIÓN DE LA PRÁCTICA PRE$

PROFESIONAL

1. LABORES REALI%ADAS & EXPERIENCIAS AD'UIRIDAS.A. L()*+,- R,(/0((-……………………………………………………. 2!B. E3,+/,4/(- A67/+/(-……………………………………………… 2!

2. PROBLEMAS OBSER8ADOS & ALTERNATI8AS DE SOLUCIÓN DURANTE

LA PRÁCTICA PRE$PROFESIONAL EN LA INSTITUCIÓN.A. P+*),(- O)-,+:(*-……………………………………………… 29B. A;,+4(;/:(- , S*7/


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RECOMENDACIONES................................................................................. 1

BIBLIOGRAFIA…………………………………………………………………… 2

LIN=OGRAFIA………….…………………………………………………………

ANEXOS

!


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CAPÍTULO I

"


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PROBLEMÁTICA

I. DATOS GENERALES DE LA PRÁCTICA.

1. A3,/*- > N*)+,- , E-;7/(4;,.J%"# M"$*#- T-$$' H%"!0#

2. C(++,+( P+*?,-/*4(.C-#"4*+*,",

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5. R,3+,-,4;(4;, L,(.P$-/. M"$*#- T-$$' ;$*-#'

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1*


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CAPÍTULO II

11


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BASES TEÓRICAS

2.1. LA CONTABILIDAD.

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@A%-$: T$0# G"#,"$*++"' G-#6"+-B

2 “Contabilidad General I” - Terán Gandarillas Gonzalo

3 “Contabilidad General” ErlyZeballosZeballos

4 Contabilidad I “Eduardo Rivero” – Universidad del Pac!ico"

5 Contabilidad General I” - Terán Gandarillas Gonzalo

12


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Go()*rno Na+)ona,Administración central

;r'anismos representatios del +oder 7jecutio< +oder =e'islatio< +oder /udicial< >niersidades +?(;r'anismos re'uladores

;r'anismos recaudadores;r'anismos superisores

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7mpresas de los 'o(iernos locales

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CAPÍTULO III

2


27/33


2!


28/33


RESULTADOS DURANTE LA EJECUCIÓN DE LA PRÁCTICA PRE

PROFESIONAL.

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(84+*)"'3 )-!(+!#"#,- , '" !"#$" +-' )-#-)*!*#-' 7$*)-'

",1%*$*,-' # +" %#*$'*,", (-$ +" ($0)*)".

L" )-#"4*+*,", ' %#" )*#)*" 1% '0 # )-#'"# )"!4*-3 (-$ +- "#- +

($-/'*-#"+ ,4 '"$ # )-#'"# '%,*-.

% + ($-/'*-#"+ )-#"4+ ,4 #$ )-#-)*!*#- '-4$ *#/-$!0*)"3 &"

1% ' %#" , +"' 2$$"!*#"' 1% ($!* /")*+*"$ + $"4"5-.

F*#"+!# +" ($*#)*" !0' $'"+"# 1% ",1%*$< /% 1% #- -,- +- 1%

' "($#, # -$


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+-' )-#-)*!*#-' ",1%*$*,-' # +"' "%+"' &" #- ' (%,# "(+*)"$ ,4*,- "

1% &" ' !-,*/*)"$-#.

2. PROBLEMAS OBSER8ADOS & ALTERNATI8AS DE SOLUCIÓN DURANTE

LA PRÁCTICA PRE$PROFESIONAL EN LA INSTITUCIÓN.

A. P+*),(- O)-,+:(*-. A+ $"+*6"$ !*' ")**,",' )-!- ($")*)"# # +" D*$))*7# Z-#"+ ,

C-!$)*- E$*-$ & T%$*'!- C2-" # + ,'"$$-++- , +"' ")**,",'3

#)-#$= "+9%#-' ($-4+!"' 1% ,*/*)%+"# %# ",)%",- ,'!(?- , +"'

")**,",' ,'"$$-++","' # ,*)2" *#'*%)*7# 1% " )-#*#%")*7# ' ,"++" &

"#"+*6".- E4 , SIGA.$ A+ !-!#- , *#9$'"$ # + '*'!" # -)"'*-#' '

#- $'(-#,3 &" 1% +-' 1%*(-' #- )%!(+# )-# +"' '()*/*)")*-#'

!


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CONCLUSIONES

> L" ($0)*)" ($ ($-/'*-#"+ )-#'*%& %#" , +"' "("' /%#,"!#"+' #

#%'$" /-$!")*7# )-!- ($-/'*-#"+'3 ,4*,- 1% "+ $"+*6"$+" #-'

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

)-#-)*!*#-' # + +%9"$ ,+ $"4"5-.

> L" +"4-$")*7# , ' *#/-$! , ($0)*)"' ($>($-/'*-#"+' 2" '$*,-

("$" )-#)$*6"$ & ,')$*4*$ +"' ($*#)*"' -4#*,"' ,%$"# + ,'"$$-++-

, +"' !*'!"'.

> L" /-$!")*7# ($-/'*-#"+ ,+ =)#*)- # )-#"4*+*,", ,4 '"$ ")-$, )-#

+-' )"!4*-' )-#'"#' ,+ !%#,- 9+-4"+*6",- # +" ($0)*)" , "+-$'

2%!"#-' )-!- $'(7 2-#$",6 $'(-#'"4*+*,", #$ -$-' 1% )-#++"#

"+ =*- , +" ($'-#".

> L-' '-/"$ )-#"4+' - '*'!"' , )-#"4*+*,", )-!(%"$*6",-' '-# %#"

2$$"!*#" /%#,"!#"+ # +" )-#"4*+*,", &" 1% 2")# !0' /0)*+3 $0(*," &

-(-$%#" +" -4#)*7# , *#/-$!")*7# ("$" +" -!"$ ,)*'*-#' "'< )-!- +

*#$# ' 2" )-#$*,- # %# !,*- , %*+*6")*7# !"'*" # '-'*!(-'.

> P"$" ++"$ +" )-#"4*+*,", , !"#$" )-$$)"3 -!"$ )-#)*#)*" 1% #%'$"

+"4-$ $"+*6"," )-!- P$-/'*-#"+' T=)#*)-' # C-#"4*+*,", ' , *"+

*!(-$"#)*" !"##$' ")%"+*6",-' )-# +-' )"!4*-' -)%$$*,-' # +-'

!"' , C-#"4*+*,", & !"$*"' $+")*-#","' )-# '"3 ' /%#,"!#"+

("$" + ,'"$$-++- , #%'$" ($-/'*7# , !"#$" /*)*# & ("$" 1% '

++ %# !"#5- ",)%",- , +-' $)%$'-' ,+ '",-.

RECOMENDACIONES

A IESTPCH ANEXO TACABAMBA.

3*


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> % + I#'*%- , E,%)")*7# S%($*-$ T)#-+79*)- P84+*)- C2-" A#-

T")"4"!4" $"+*) )-##*-' )-# "#*)*(")*7# ("$" 1% + "+%!#- #-

#9" ($-4+!"' "+ *#*)*"$ ,*)2"' ($0)*)"'.

> % I.E.S.T.P.CHOTA A#- D'*9# - )$ %# 0$" , '9%*!*#- &"''-$"!*#- "+ ($")*)"#.

> C$"$ %#" )#$"+ , )-#'%+"' ("$" 1% + "+%!#- (%," )-#'%+"$ #

'*%")*-#' 1% +" #)'*".

A LOS DOCENTES> R)-!*#,- " -,-' +-' ($-/'*-#"+' )-#"4+' " '9%*$ ",)%0#,-' "

+-' ,*/$#' )"!4*-' 1% ' ," # +" )-#"4*+*,",.

> A -,-' +-' ($-/'*-#"+' # C-#"4*+*,", & " +"' ($'-#"' #)"$9","' ,

+" ",!*#*'$")*7# , +"' #*,",' (84+*)"'3 ' *!(-$"# )-#"$ )-#

'-/"$ , )-#$-+ & !-,$#-' 1%*(-' , )7!(%- ("$" "+%"$ +"

*#/-$!")*7# & ")**,",' $"+*6","'3 "'< '"4+)$ & "%!#"$ + 9$",-

, /*)*#)*" & /*)")*" # + $"4"5- $"+*6",-.

A LOS ESTUDIANTES> T#$ !0' $'(-#'"4*+*,", # '%' ($0)*)"' !-,%+"$' &" 1% ' !%&

*!(-$"# ("$" '$ %# 4%# ($-/'*-#"+.

> S")"$+ ($-)2- " +"' ($0)*)"' &" '" # +"' !($'"' (84+*)"' -

($*","' ("$" #$ %# 4%# ,'!(?- +"4-$"+.

31


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BIBLIOGRAFÍA

“C-#"4*+*,", G#$"+ I” > T$0# G"#,"$*++"' G-#6"+-

“C-#"4*+*,", G#$"+” E$+& Z4"++-' Z4"++-'

C-#"4*+*,", I “E,%"$,- R*$-” U#*$'*,", ,+ P") E')%+" T)#-+79*)" S%($*-$ , +" U#*$'*,", N")*-#"+ , P*%$">

ETSUNP

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LIN=OGRAFIA

2(:%$*'!-.$9*-#)"5"!"$)".9-4.(*#'*%)*-#"+$'#">2*'-$*)"
http://turismo.regioncajamarca.gob.pe/institucional/resena-historicahttp://turismo.regioncajamarca.gob.pe/institucional/resena-historica

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