{"id":1430,"date":"2021-02-17T10:22:21","date_gmt":"2021-02-17T15:22:21","guid":{"rendered":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/?p=1430"},"modified":"2021-02-17T10:22:21","modified_gmt":"2021-02-17T15:22:21","slug":"guia-2-once-especialidad-operaciones-contables","status":"publish","type":"post","link":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/guia-2-once-especialidad-operaciones-contables\/","title":{"rendered":"Gu\u00eda 2 Once especialidad operaciones contables"},"content":{"rendered":"<p><strong>I.E MONSE\u00d1OR RAMON ARCILA SEDE CENTRAL<\/strong><\/p>\n<p><strong>REFUERZO LEG LABORAL 11\u00b0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0JORNADAS MA\u00d1ANA Y TARDE \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0DOCENTE: CARLOS ALBERTO BOLA\u00d1OS PEREZ<\/strong><\/p>\n<p><a href=\"https:\/\/meet.google.com\/iod-isvk-aiw\">https:\/\/meet.google.com\/iod-isvk-aiw<\/a><\/p>\n<p>Este es el enlace permanente para <strong><u>Onces\u00a0 de operaciones contables<\/u><\/strong> al momento de unirse a la las clases de <strong>Costos y matem\u00e1ticas financiera <\/strong>con el docente Carlos Alberto Bola\u00f1os durante el a\u00f1o lectivo 2021<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>TALLER 2 DE LA GUIA 1<\/u><\/strong><\/p>\n<p>Efect\u00fae la liquidaci\u00f3n de salario y prestaciones sociales a los empleados que a continuaci\u00f3n se le presentan en el momento en que se <strong>retiren de la empresa o se les termine el contrato de trabajo<\/strong>, haciendo el registro para cada empleado en el siguiente formato:<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"217\"><strong>PRESTACION SOCIAL<\/strong><\/td>\n<td width=\"189\"><strong>DEL\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 AL\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/td>\n<td width=\"138\"><strong>VALOR<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"217\">SALARIO<\/td>\n<td width=\"189\">&nbsp;<\/td>\n<td width=\"138\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">CESANTIAS<\/td>\n<td width=\"189\">&nbsp;<\/td>\n<td width=\"138\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">INTERESES SOBRE CESANTIAS<\/td>\n<td width=\"189\">&nbsp;<\/td>\n<td width=\"138\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">PRIMA DE SERVICIOS<\/td>\n<td width=\"189\">&nbsp;<\/td>\n<td width=\"138\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">VACACIONES<\/td>\n<td width=\"189\">&nbsp;<\/td>\n<td width=\"138\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"217\"><strong>TOTAL A PAGAR <\/strong><\/td>\n<td width=\"189\"><strong>\u00a0<\/strong><\/td>\n<td width=\"138\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><strong>Leonardo Acevedo.<\/strong> Contrato a t\u00e9rmino fijo de 3 a\u00f1os a partir del 1 de julio del a\u00f1o 2.017, por pol\u00edticas de la empresa las vacaciones las liquidan a 31 de diciembre todos los a\u00f1os; de \u00a0su salario hacen parte un b\u00e1sico de \u00a0\u00a0\u00a0$ 1.150.000 m\u00e1s recargos nocturno y comisiones, las cuales para efectos de liquidaci\u00f3n se relacionan as\u00ed:<\/li>\n<\/ol>\n<p><strong>Mes\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Recargo Nocturno\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Comisiones<\/strong><\/p>\n<p>Enero \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 109.000 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 421.000<\/p>\n<p>Febrero\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 89.600 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 318.700<\/p>\n<p>Marzo\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 196.800 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 736.000<\/p>\n<p>Abril\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 206.400 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 606.000<\/p>\n<p>Mayo\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 137.000 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 671.000<\/p>\n<p>Junio\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 189.000 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 698.000<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li><strong>Viviana P\u00e9rez<\/strong>. Contrato a t\u00e9rmino indefinido desde el 1 de febrero del 2.011, se retira el 30 de Agosto del 2.021 salario b\u00e1sico m\u00ednimo legal m\u00e1s extras, recargos nocturnos y comisiones por producci\u00f3n pagaderas cada dos meses, discriminados as\u00ed:<\/li>\n<\/ol>\n<p><strong>Mes\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Extras\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Recargos Nocturnos\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Comisiones<\/strong><\/p>\n<p>Enero\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $\u00a0 73.000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 $\u00a0\u00a0 95.000<\/p>\n<p>Febrero\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 89.300\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 304.000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 269.000<\/p>\n<p>Marzo\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 45.700\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 285.000<\/p>\n<p>Abril\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 75.460\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 198.000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 723.000<\/p>\n<p>Mayo\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 196.130\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 265.700<\/p>\n<p>Junio\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 145.800\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 368.900\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 798.000<\/p>\n<p>Julio\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 106.700\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 267.000<\/p>\n<p>Agosto\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0 146.780\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 156.700\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 803.000<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li><strong>Camila<\/strong> <strong>Cifuentes<\/strong>: Contrato a t\u00e9rmino indefinido a partir del 1 de junio del 2.005, se retira de la empresa el 30 de noviembre de 2.020 salario b\u00e1sico $ 1.645.000 m\u00e1s comisiones que se le pagan cada dos meses y en el \u00faltimo a\u00f1o fueron:<\/li>\n<\/ol>\n<p><strong>FEBRERO\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>$ \u00a0\u00a0\u00a0948.000<\/p>\n<p><strong>ABRIL\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 <\/strong>1.205.000<\/p>\n<p><strong>JUNIO\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 <\/strong>1.458.000<\/p>\n<p><strong>AGOSTO\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>980.000<\/p>\n<p><strong>OCTUBRE\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 <\/strong>1.345.000<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I.E MONSE\u00d1OR RAMON ARCILA SEDE CENTRAL REFUERZO LEG LABORAL 11\u00b0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0JORNADAS MA\u00d1ANA Y TARDE \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0DOCENTE: CARLOS ALBERTO BOLA\u00d1OS PEREZ https:\/\/meet.google.com\/iod-isvk-aiw &hellip; <\/p>\n","protected":false},"author":27,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,4],"tags":[],"_links":{"self":[{"href":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/wp-json\/wp\/v2\/posts\/1430"}],"collection":[{"href":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/wp-json\/wp\/v2\/comments?post=1430"}],"version-history":[{"count":1,"href":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/wp-json\/wp\/v2\/posts\/1430\/revisions"}],"predecessor-version":[{"id":1432,"href":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/wp-json\/wp\/v2\/posts\/1430\/revisions\/1432"}],"wp:attachment":[{"href":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/wp-json\/wp\/v2\/media?parent=1430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/wp-json\/wp\/v2\/categories?post=1430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ieo.ieramonarcila.edu.co\/mra\/wp-json\/wp\/v2\/tags?post=1430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}