#NAME?

VENTAS
NETAS
VENTAS
TOTALES
DEV/
VETAS

INVENTAR
IO INICIAL

COMPRAS
DEVOL. S/
COMPRAS
REBAJAS
S/COMPRA
S
COMPRAS
NETAS
 DISPON.DE
MERCADE
RIA

INVENTAR
IO FINAL
( DEBE
PRACTICA
RSE
FISICO)

COSTO DE
VENTA

UTILIDAD
BRUTA

ACTIVOS
ACTIVOS
CORRIENTES
50,000
CAJA GRAL
7,389,900
BANCO
CUENTAS x 2,316,400
COBRAR
ANTICIPO 3%
357,000
IR
ACTIVOS NOS
CORRIENTES
TERRENOS 200,000

EDIFICIOS 300,000

MOBILIARIO 100,000

EQ.
500,000
TRANSPORTE

TOTAL
11,213,300
ACTIVOS

BANCO
500,000
3,292,800
5,174,400
3,383,958

12,351,158
7,389,900
 C$ 3,872,610
C$ 3,367,487
C$ 67,349.74
-C$ 1,659,690

OPERACIONES CORDOBAS
PASIVOS
PROVEEDORES 2,082,300

2,082,300
TOTAL PASIVO
CAPITAL 9,131,000
CONTABLE
CAPITAL 2,550,000
SOCIAL
UTILIDAD 6,581,000
OPERATIVA

PASIVO +
11,213,300
CAPITAL

BANCO
840,000
1,433,600

1,351,986
1,335,672
4,961,258
7,389,900
OPERACIONES

TV 2,000 1,800
MAS IVA 15%

TOTAL COMPRAS

60% CREDITO PROVEEDOR

40% CONTADO

RETENCIÓN IR 2%S/IVA
RETENCIÓN IMI 1%S/IVA
NETO A PAGAR BANCO

OPERACIONES

TV 2500 4,000
MAS IVA 15%
TOTAL VENTAS
20% CREDITO CLIENTES
80% CONTADO
RETENCIÓN IR 2%S/IVA
RETENCIÓN IMI 1%S/IVA
NETO A COBRAR BANCO

DEVO S/COMPRAS KARDEX

OPERACIONES
TV 2,500 2,000
REBAJA S/COMPRA 10%
MAS IVA 15%
TOTAL DE COMRAS
50% CREDITO PROVEEDOR
50% CONTADO
RETENCION IR 2%S/IVA
RETENCION IMI 1%S/IVA
NETO A PAGAR BANCO

OPERACIONES

TV 2,000 4,500
MAS IVA 15%
TOTAL
20% CREDITO CLIENTES
80% CONTADO
RETENCION IR 2%S/IVA
RETENCION IMI 1%S/IVA
NETO A COBRAR BANCO

SALDOS CLIENTE
BALANCE INICIAL 1,800,000
OPERACIÓN #1
OPERACIÓN #2 2,300,000
OPERACIÓN #3 (1,150,000)
OPERACIÓN #4 2,070,000
SALDO ACTUAL 5,020,000
ABONO 80% Y PAGO
70% 4,016,000
RETEN 2% IR 69,843.48
RETEN 1% IMI 34,922
A COBRAR Y A PAGAR 3,911,235
SALDO FINAL 1,108,765

FECHA CONCP

1-Jun INICIAL
3-Jun Compras
10-Jun Ventas
15-Jun Compras
30-Jun VENTAS

6/1/2000 INICIAL
6/3/2000 COMPRA
6/10/2000 DEV/C
6/10/2000 VENTA
6/15/2000 DEV/V
6/15/2000 COMPRA
6/15/2000 REB.
6/30/2000 VENTA
SALDOS CORDOBAS
IVA X PAGAR 2,850,000
IVA ACREDITABLE 1,215,000
BANCO
RETEN 2% X PAGAR 148,803

ANTICIPO 3% S/VTA 570,000

RETEN 2% ACREDI 143,643

BANCO
IMI 1% S/VTA 190,000
IMI X PAGAR 74,402
IMI ACREDITABLE 186,922
BANCO
TOTAL DE BANCO

VENTAS NETAS

VENTAS TOTALES 19,000,000

DEV/VETAS (1,000,000)
INVENTARIO INICIAL 1,500,000

COMPRAS 8,600,000
270,000
DEVOL. S/ COMPRAS
500,000
REBAJAS S/COMPRAS
7,830,000
COMPRAS NETAS

DISPON.DE MERCADERIA 9,330,000

INVENTARIO FINAL ( DEBE PRACTICARSE FISICO) 2,704,876

COSTO DE VENTA

UTILIDAD BRUTA

CUENTAS No OPERACION TOTAL

11,900,000
VENTAS TOTALES

VENTAS OP#2 4,200,000

VENTAS OP#4 7,700,000

COSTO DE VENTA

5,200,000
COSTO OP#2 1,600,000
COSTO OP#4 3,600,000

6,700,000
UTILIDAD BRUTA

GASTO VENTA 119,000

UTILIDAD OPERATIVA 6,581,000

CORDOBAS COMPROBATE D
3,600,000 CUENTAS
540,000 ALMACEN

4,140,000 IVA ACREDIT.

2,484,000 PRVEEDORES
1,656,000 IR X PAGAR
1,440,000
28,800 28,800 IMI ACREDIT.
14,400 BANCO
1,612,800 BALANCE

CORDOBAS COMPROBATE D
10,000,000
1,500,000 VENTAS
11,500,000 IVA X PAGAR
2,300,000 CLIENTES
9,200,000 8,000,000 IR ACREDIT.
160,000 160,000 IMI ACREDIT.
80,000 BANCO
8,960,000 DEVO S/COMPRAS
270,000 IVA ACREDIT.
PRVEEDOR
 BALANCE

CORDOBAS COMPROBATE D
5,000,000 COMPRA
500,000 4,500,000.00 IVA ACREDITABLE
675,000 REB S/COMPRA
5,175,000 PROVEEDORES
2,587,500 IR X PAGAR
2,587,500 2,250,000.00 IMI X PAGAR
45,000 BANCO
22,500 CLIENTE
2,520,000 DEV S/VENTA
IVA X PAGAR
BALANCE

CORDOBAS CUENTAS
9,000,000 VENTAS
1,350,000 IVA POR PAGAR
10,350,000 CLIENTES
2,070,000 IR ACRED
8,280,000 7,200,000 IMI ACRED
144,000 BANCO
72,000 BALANCE
8,064,000

CUENTAS
PROVEEDOR CLIENTES
1,400,000 PROVEEDORES
2,484,000 IR ACREDIT
-310,500 IMI ACREDIT
 2,587,500 IR X PAGAR
IMI X PAGAR
6,161,000 BANCO

4,312,700 3,492,174
75,003.48 3,750,174 BALANCE
37,502
4,200,195
1,960,805

UNIDADES
ENTRAN SALEN EXISTEN
1000
2,000 2,500
1,800 700
2,500 3,200
2,600 600
ENTRAN SALEN EXISTEN
1,500
2,000 3,500
150 3,350
2,500 850
250 1,100
2,500 3,600
3,600
2,000 1,600
BANCO CUENTAS
IVA X PAGAR
IVA ACREDITABLE
1,635,000 RET. 2% X PAGAR
 ANTICIPO 3%
S/VTA
RETEN 2%
19,000,000 ACREDI
GASTOS VENTAS
575,160 IMI ACREDITABLE
IMI X PAGAR
BANCO
BALANCE
77,480.00
2,287,640.00

estado de situacion financiera

18,000,000
ACTIVOS
CAJA GENERAL

BANCO NACIONAL
CLIENTES
IVA ACREDITABLE
IR ACREDITABLE
IMI ACREDITABLE

ALMACEN

200,000 TERRENO

300,000 EDIFICIO
 100,000 MOBILIARIO

500,000 VEHICULOS
6,625,124

TOTAL ACTIVOS

11,374,876

658,500.00
209527.83

1,758,750.00
MPROBATE DE DIARIO #1 BALANCE INICIA

DEBE HABER CUENTAS

3,600,000 CAJA
GENERAL
540,000 BANCO
NACIONAL
2,484,000 CLIENTES
28,800 INV. INI
(1,500 TV)
14,400 TERRENO
1,612,800 EDIFICIO
4,140,000 4,140,000 MOBILIARIO
VEHICULOS
PROVEEDOR
ES
CAPITAL
MPROBATE DE DIARIO #2
SOCIAL
DEBE HABER BALANCE
10,000,000
1,500,000
2,300,000
160,000
80,000
8,960,000
270,000
150000
40,500
310,500 22500
 11,810,500 11,810,500

COMPROBATE DE DIARIO #3
5,000,000
675,000
500,000
2,587,500
45,000
22,500
2,520,000
1,150,000
1,000,000
150,000
6,825,000 6,825,000
4
DEBE HABER
9,000,000
1,350,000
2,070,000
144,000
72,000
8,064,000
10,350,000 10,350,000

DEBE HABER
4,016,000
4,312,700
69,843
34,922
 75,003
37,502
3,911,235 4,200,195

8,328,700 8,328,700

COSTO CORDOBAS
PROMEDIO DEBE HABER
1,000
1,200 2,400,000
1,360 2,448,000
1,300 3,250,000
1,313 3,414,125
PROMEDIO DEBE HABER
1,000
1,800 3,600,000
1,800 270,000
1,442 3,604,478
1,442 360,448
2,000 5,000,000
500,000
1,691 3,381,095
DEBE HABER
2,388,000
847,500
109,529
 477,600

179,339
159,200
160,910
54,764
2,001,344
3,189,093 3,189,093

financiera

PASIVOS
5,000.00 PROVEEDOR
ES
14,102,240.00
IVA x PAGAR
1,108,765.00 IR X PAGAR
1,174,500.00 IMI X PAGAR
373,843.48
186,922.00 TOTAL
PASIVOS

2,704,876
200,000
CAPITAL
300,000
CONTABLE
 CAPITAL
100,000
SOCIAL
UTILIDAD
500,000
BRUTA

PASIVO +
20,756,146.48
CAPITAL

BNCO
1,500,000 1,612,800
8,960,000 2,520,000
8,064,000 4,200,195
3,911,235

22,435,235 8,332,995

IVA ACRE

1,215,000
BALANCE INICIAL 1-6-2000

DEBE HABER
5,000

1,500,000
1,800,000
1,500,000
200,000
300,000
100,000
500,000
1,400,000

4,505,000
5,905,000 5,905,000
 CUENTAS DEBE
CAJA GENERAL 5,000.00
BANCO NACIONAL 1,500,000.00
CLIENTES 1,800,000.00
INV. INI (1,500 TV) 1,500,000.00
TERRENO 200,000.00
EDIFICIO 300,000.00
MOBILIARIO 100,000.00
VEHICULOS 500,000.00
PROVEEDORES
CAPITAL SOCIAL
BALANCE 5,905,000

SALDO
1,000,000
3,400,000
952,000
4,202,000
787,875
SALDO
1,500,000
5,100,000
4,830,000
1,225,522
1,585,970
6,585,970
6,085,970
2,704,876
 1,960,805.00

2,700,000.00

148,803.48
74,402.00

4,884,010.48

15,872,136.00
 5,973,461.00

9,898,675 2510000

20,756,146.48

-9247521.74
HABER
1,400,000.00
4,505,000
5,905,000

-4,505,000.00
 0

ACTIVOS PASIVOS

CAJA GENERAL PROVEEDORES

BANCO NACIONAL IVA x PAGAR

CLIENTES IR X PAGAR
IVA ACREDITABLE IMI X PAGAR
IR ACREDITABLE
TOTAL
IMI ACREDITABLE
PASIVOS
ALMACEN (IF 50
Bicicletas)
CAPITAL
TERRENO
CONTABLE
CAPITAL
EDIFICIO
SOCIAL
 UTILIDAD
MOBILIARIO
BRUTA

VEHICULOS

PASIVO +
TOTAL ACTIVOS
CAPITAL
 COMPRA
CODIGO CUENTAS
CELULARES

1161 ALMACEN 4,000

1171 IVA ACREDIT. IVA ACREDIT.

TOTAL DE
2111 PROVEEDORES COMPRAS AL
CREDITO

2132 IR x PAGAR

2133 IMI x PAGAR

1141 BANCO

CODIGO CUENTAS VENTA CELULARES

411 VENTAS 3,500
2131 IVA x PAGAR IVA x PAGAR
TOTAL DE VENTAS
1151 CTAS. X COBRAR
AL CREDITO
1171 IR ACREDIT.
1173 IMI ACREDIT.
1141 BANCO
511 COSTO VENTA
1161 ALMACEN
1121 CAJA GRAL COSTO VENTA

COMPRA
CELULARES
5,000
IVA ACREDITABLE

TOTAL DE
COMPRAS AL
CONTADO

RETENCION IR X
PAGAR
RETENCION IMI X
PAGAR
NETO A PAGAR GK

VENTA UNITARIO
CELULARES
5,300 4,500
MAS IVA x
15%
PAGAR
TOTAL VENTAS
AL CONTADO
RETENC. IR
2%
ACREDITABLE
RETENC. IMI
1%
ACREDITABLE
A COBRAR EN CAJA
COSTO DE
KARDEX
VENTA

FECHA CONCEPTO

1-Aug INICIAL
3-Aug Compras Credito
10-Aug Ventas Credito
15-Aug Compras al Contado
30-Aug Ventas al Contado

CUENTAS x COBRAR
SALDO INICIAL
 OPE #2 VENTAS AL
CREDITO 18,112,500
SALDO ACTUAL
ABONAN 70% 70%
12,434,982.61
RETEN. 2% IR
2%
248,699.65 ACREDITABLE
RETEN, 1% IMI
ACREDITABLE 1%
A COBRAR Y A
PAGAR

0 SALDO FINAL

PROVEEDORES
SALDO INICIAL
OPE #1 COMPRAS
AL CRED.
8,280,000
SALDO ACTUAL
ABONAMOS 70% 50%

RETEN. 2% IR x
4,505,347.83 PAGAR 2%
RETEN, 1% IMI x
90,106.96 PAGAR 1%
A PAGAR CON CK
#0101
 SALDO FINAL

SALDOS
IVA x PAGAR
IVA ACREDITABLE
BANCO
357,000.00 1545000 RETEN 2% x PAGAR

39,600,000.00 ANTICIPO 3% S/VTA

1,188,000.00 RETEN 2% ACREDIT.

168000 396,000.00 BANCO

80360.7 16800000 IMI 1% S/VENTAS

173614.09 504000 IMI X PAGAR

74746.61 C$ 168,000.00 IMI ACREDITABLE

173614.09 BANCO
TOTAL DE BANCO
 - 3,810,100
DEBE HABER
7,389,900 11,200,000
26,712,000.00 5,045,989.57
13,927,180.52 4,290,610.96
48,029,081 20,536,601

27,492,479.99
UNITARIO
TOTAL

1,800 7,200,000

15% 1,080,000

8,280,000

UNITARIO TOTAL
4,500 15,750,000
15% 2,362,500 2,362,500

18,112,500
 1,800 6,300,000

UNITARIO TOTAL COMP

2,000 10,000,000 CODIGO
15% 1,500,000
1161

11,500,000 1171

2132
2% 200,000
1% 2133
100,000

BANCO 11,200,000 1141

DOC

Factura de compras, Consta

alcaldía, Cheque del Banco #0
TOTAL COMPROBATE DE DIA
23,850,000 CODIGO CUENTAS
 3,577,500 VENTAS
27,427,500 IVA x PAGAR
477,000 CAJA GRAL
238,500
26,712,000 IR ACRED.

10,503,636.00 IMI ACRED.

BANCO
C OSTO VENTA
ALMACEN
BALANCE
DOCUMENTOS SOPO
FACTURAS DE VENTA, MINUTAS DE DEPOS
RETENCION DEL IR
UNIDADES
ENTRAN SALEN EXISTEN
-
4,000 4,000
3,500 500
5,000 5,500
5,300 200

SALDOS COMPROBATE DE DI
2,316,400.00 CODIGO CUENTAS
 CTAS. X
COBRAR
20,428,900.00
14,300,230.00 IR ACRED,
IMI ACRED.
248,699.65

124,349.83

13,927,180.52 BANCO
CAJA GRAL
BALANCE
6,128,670.00 DOCUMENTOS
Facturas de créditos canceladas, Constancias de
de caja general al banco

SALDOS COMPROBATE DE P
2,082,300 CODIGO CUENTAS

2111 PROVEEDORES
10,362,300.00
5,181,150.00 2132 IR x PAGAR
2133 IMI x PAGAR
90,106.96

45,053.48

5,045,989.57 1141 BANCO

 BALANCE
5,181,150.00

COM
CORDOBAS BANCO CODIGO
5,940,000.00 2131
2,580,000.00 1171
3,360,000.00 2132
290,106.96 1174
1,188,000.00 1172
725,699.65 61
752,407.30 1173
396,000.00 2133
145,053.48 1141
362,849.83
178,203.65
4,290,610.96

CUENTAS No OPERACION TOTAL

VENTAS
39,600,000.00
TOTALES
VENTAS OP#2 15,750,000
VENTAS OP#4 23,850,000.00
COSTO DE
16,803,636
VENTA
COSTO OP#2 6,300,000
COSTO OP#4 10,503,636
UTILIDAD
22,796,364.00
BRUTA
GASTO VENTA 396,000.00
UTILIDAD OPERATIVA 22,400,364.00
 ACTIVOS
ACTIVOS
CORRIENTES
CAJA GRAL 50,000.00
BANCO
CUENTAS x 27,492,480.00
6,128,670.00
COBRAR
ALMACEN 396,364
ANTICIPO 3% IR
ACTIVOS NOS
1,545,000.00
CORRIENTES
TERRENOS 200,000.00
EDIFICIOS 300,000.00
MOBILIARIO
EQ.
100,000.00
500,000.00
TRANSPORTE
TOTAL ACTIVOS 36,712,514.00
 COMPROBANTE DE DIARIO #1

CODIGO CUENTAS DEBE

1161 ALMACEN 7,200,000

1171 IVA ACREDIT. 1,080,000

2111 PROVEEDORES

BALANCE 8,280,000

DOCUMENTOS SOPORTES
Factura de compras
3 de AGOSTO del 2000
COMPROBATE DE DIARIO #2
CODIGO CUENTAS DEBE
411 VENTAS

2131 IVA x PAGAR

1151 CTAS. X COBRAR 18,112,500

511 COSTO VENTA 6,300,000
1161 ALMACEN
 BALANCE 24,412,500
DOCUMENTOS SOPORTE
FACTURAS DE VENTAS

COMPROBATE DE PAGO #1
CUENTAS DEBE HABER
ALMACEN 10,000,000

IVA ACREDITABLE 1,500,000

IR x PAGAR 200,000

IMI x PAGAR 100,000

BANCO 11,200,000

BALANCE 11,500,000 11,500,000

DOCUMENTOS SOPORTES

compras, Constancia de Retención del IR de la DGI y el IMI

heque del Banco #00100
PROBATE DE DIARIO #3
DEBE HABER
 23,850,000.00
3,577,500.00
26,712,000.00 26,712,000.00

477,000.00
238,500.00
26,712,000.00
10,503,636.00
10,503,636.00
64,643,136.00 64,643,136.00
CUMENTOS SOPORTE
NUTAS DE DEPOSITOS, RECIBO DE CAJA #010
TENCION DEL IR Y IMI
COSTO CORDOBAS
PROMEDIO DEBE HABER

1,800 7,200,000
1,800 6,300,000
2,000 10,000,000
1,981.82 10,503,636

ROBATE DE DIARIO #4
DEBE HABER
 14,300,230.00

248,699.65
124,349.83

13,927,180.52
13,927,180.52 13,927,180.52
28,227,410.52 28,227,410.52
DOCUMENTOS
das, Constancias de Retención, minuta de deposito

PROBATE DE PAGO #2
DEBE HABER
5,181,150.00

90,106.96
45,053.48

5,045,989.57
 5,181,150.00 5,181,150.01

COMPROBATE DE PAGO #3
CUENTAS DEBE HABER
IVA x PAGAR 5,940,000.00
IVA ACREDITABLE 2,580,000.00
RET. 2% x PAGAR 290,106.96
ANTICIPO 3% S/VTA 1,188,000.00
RET. 2% ACREDIT. 696,938.78
GASTOS VENTAS 396,000.00
IMI ACREDITABLE 348,469.39
IMI X PAGAR 145,053.48
BANCO 4,333,752.26
BALANCE 7,959,160.44 7,959,160.43
PASIVOS ACTIVOS
ACTIVOS
PROVEEDORES 5,181,150.00 CORRIENTE
CAJA
S GRAL
BANCO
CUENTAS x
ACTIVOS
ANTICIPO
COBRAR
NOS
5,181,150.00 3% IR
TOTAL PASIVO
CORRIENTE
TERRENOS
S
EDIFICIOS
CAPITAL MOBILIARI
31,531,364.00 EQ.
CONTABLE
CAPITAL O
2,550,000.00 TRANSPOR
UTILIDADSOCIAL 22,400,364.00 TE
OPERATIVA TOTAL
UTILIDA
PASIVO +ACUM 6,581,000.00
36,712,514.00 ACTIVOS
CAPITAL

0
O #1

HABER

8,280,000

8,280,000

#2
HABER
15,750,000
2,362,500

6,300,000
24,412,500

ALMA
1161
CEN
IVA
ACRED
1171
ITABL
E
PROVE
2111 EDORE
S
IR x
2132
PAGAR
IMI x
2133
PAGAR
BANC
1141
O
AS
SALDO
0
7,200,000
900,000
10,900,000
396,364
 PASI
VOS
PRO 2,082,300
50,000 VEED
7,389,900 TOT
ORE
2,316,400
AL
S
357,000 2,082,300
PASI
CAPI
200,000 VO
TAL
CAPI
UTIL
300,000 CON
TAL 9,131,000
100,000 IDAD
TABL 2,550,000
500,000 SOCI
OPE 6,581,000
E
PASI
AL
RATI
VO +
11,213,300 VA 11,213,300
CAPI
TAL
 COMPRA UNITARIO
CELULARES
5,000 2,500
IVA ACREDIT. 15%
TOTAL DE
COMPRAS AL
CREDITO

VENTA UNITARIO
CELULARES
5,100 5,000
IVA x PAGAR 15%
TOTAL DE
VENTAS AL
CREDITO
 COSTO VENTA 2,576

200
4200

FECHA CONCEPTO UNIDADES

ENTRAN
1-Sep INICIAL
3-Sep Compras Credito 5,000
10-Sep Ventas Credito
Compras al
15-Sep 10,000
Contado
30-Sep Ventas al Contado

COMPRA UNITARIO
CELULARES
10,000 2,700
IVA 15%
ACREDITABLE
TOTAL DE
COMPRAS AL
CONTADO
RETENCION IR X
2%
PAGAR
RETENCION IMI 1%
X PAGAR
NETO A PAGAR
BANCO
GK

VENTA UNITARIO
CELULARES
9,800 5,200
MAS IVA x
15%
PAGAR
TOTAL VENTAS
AL CONTADO
RETENC. IR
2%
ACREDITABLE
RETENC. IMI
1%
ACREDITABLE
A COBRAR EN CAJA
COSTO DE
KARDEX
VENTA
 CUENTAS x COBRAR
SALDO INICIAL
OPE #2 VENTAS AL
CREDITO 29,325,000
SALDO ACTUAL
ABONAN 70% 70%
21,580,494.78
RETEN. 2% IR
2%
ACREDITABLE
RETEN, 1% IMI
ACREDITABLE 1%
A COBRAR Y A
PAGAR

SALDO FINAL

PROVEEDORES
SALDO INICIAL
OPE #1 COMPRAS
AL CRED.
14,375,000
SALDO ACTUAL
ABONAMOS 70% 50%
 RETEN. 2% IR x
2%
8,502,673.91 PAGAR
RETEN, 1% IMI x
PAGAR 1%
A PAGAR CON CK
#0101

SALDO FINAL

GASTOS OPERATIVO DE VENTA

COMBUSTIBLE 30,000.00
AGUA POTABLE 3,000.00
ENERGIA 21,000.00
ELECTRICA
PAPELERIA OFICINA 7,500.00
MANTENIMIENTO
EDIFICIO
3,000.00
TELEFONIA Y 7,500.00
CELULARES
MANTENIMIENTO 60,000.00
VEHICULOS
INTERNET 6,000.00
PRODUCTOS DE 1,500.00
ASEO
SUB TOTAL 139,500.00
IVA ACREDITABLE 15%
TOTAL DE BANCO

30750

SALDOS CORDOBAS

IVA x PAGAR 11,469,000.00

IVA
ACREDITABLE
5,925,000.00
BANCO
 RETEN 2% x
PAGAR
710,053.48
ANTICIPO 3%
2,293,800.00
76,460,000.00 S/VTA
RETEN 2%
ACREDIT.
1,450,809.90
BANCO
IMI 1% S/VENTAS 764,600.00
IMI X PAGAR 355,026.74
IMI
ACREDITABLE
725,404.95
BANCO
TOTAL DE BANCO

CUENTAS No OPERACION
VENTAS
TOTALES
VENTAS OP#2 25,500,000
VENTAS OP#4 50,960,000

COSTO DE
VENTA
COSTO OP#2 13,138,742
COSTO OP#4 26,447,990

UTILIDAD
BRUTA
GASTOS
OPERATIVO
GASTOS DE 921,500.00
VENTA
GASTOS 184,200.00
ADMON
UTILIDAD OPERATIVA
 ACTIVOS
ACTIVOS CORRIENTES
CAJA GRAL 50,000.00

BANCO 61,142,474.00

CUENTAS x COBRAR 10,636,101.00

ALMACEN 809,361
ANTICIPO 3% IR 3,838,800.00
ACTIVOS NOS
CORRIENTES
TERRENOS 200,000.00
EDIFICIOS 300,000.00
MOBILIARIO 100,000.00
EQ. TRANSPORTE 500,000.00

TOTAL ACTIVOS 77,576,736.00

BANCO
57,075,200.00
24,170,154.16
27,492,480.00
108,737,834.16

61,091,309.01
TOTAL

12,500,000
1,875,000
14,375,000

TOTAL COMPROBATE
25,500,000 CODIGO
3,825,000 411

29,325,000 2131

1151
511
 1161

13,138,742

1585.71
2000 8317142.86
1980.27210952381

UNIDADES COSTO
SALEN EXISTEN PROMEDIO
200 1,981.82
5,200 2,500
5,100 100 2,576
10,100 2,700

9,800 300 2,698.77

TOTAL COMPROBATE DE PAGO #1

27,000,000 CODIGO CUENTAS
4,050,000
1161 ALMACEN

IVA
31,050,000 1171 ACREDITABLE
 2132
540,000 IR x PAGAR

2133
270,000 IMI x PAGAR

1141
30,240,000 BANCO

BALANCE
DOCUMENTOS SOPORTES

TOTAL COMPROBATE
50,960,000 CODIGO
7,644,000
411 411

58,604,000 2131 2131

1,019,200 1121 1121

509,600
57,075,200 1171 1171
1173 1173
26,447,990.00
1141 1141
511 511
1161 1161
 SALDOS COMPROBATE
6,128,670.00 CODIGO

1151
35,453,670.00
24,817,569.00 1171
1173
431,609.90

215,804.95

24,170,154.16 1141
1121

10,636,101.00

SALDOS COMPROBATE DE PAGO #2

5,181,150.00 CODIGO CUENTAS

2111 PROVEEDORES
19,556,150.00
9,778,075.00 2132 IR x PAGAR
 2133 IMI x PAGAR
170,053.48

85,026.74

9,522,994.78 1141 BANCO

BALANCE
9,778,075.00

DE ADMON TOTAL COMPROBAT

18,000.00 48,000.00 CODIGO
5,400.00 8,400.00 61
54,000.00 75,000.00
36,000.00 43,500.00 1171
48,000.00 1141
45,000.00
7,200.00 14,700.00

18,000.00 78,000.00
10,800.00 16,800.00
7,200.00 8,700.00
201,600.00 341,100.00
51,165.00
392,265.00 SOPO
FACTURAS
CHEQUE DE

BANCO COMPROBATE DE PAGO #3

CODIGO CUENTAS
2131 IVA x PAGAR
5,544,000.00 1171 IVA ACREDITABLE
 2132 RET. 2% x PAGAR
1174 ANTICIPO 3%
S/VTA
1172 RET. 2% ACREDIT.
1,553,043.58 61 GASTOS VENTAS
1173 IMI ACREDITABLE
2133 IMI X PAGAR
1141 BANCO
394,221.79 BALANCE
7,491,265.37
TOTAL
76,460,000.00

39,586,732

36,873,268.00
1,105,700.00

35,767,568.00
 PASIVOS
PROVEEDORES 9,778,075.00

TOTAL PASIVO 9,778,075.00

CAPITAL 67,798,661.00
CONTABLE
CAPITAL SOCIAL 2,549,990.00
UTILIDAD
OPERATIVA 36,267,307.00
UTILIDA ACUM 28,981,364.00
PASIVO +
77,576,736.00
CAPITAL

BANCO
30,240,000
9,522,994.78
392,265.00
7,491,265.37
47,646,525
 COMPROBANTE DE DIARIO #1
CODIGO CUENTAS DEBE
1161 ALMACEN 12,500,000

1171 IVA ACREDIT. 1,875,000

2111 PROVEEDORES

BALANCE 14,375,000

COMPROBATE DE DIARIO #2
CUENTAS DEBE HABER
VENTAS 25,500,000

IVA x PAGAR 3,825,000

CTAS. X COBRAR 29,325,000

COSTO VENTA 13,138,742
 ALMACEN 13,138,742

BALANCE 42,463,742 42,463,742

CORDOBAS
DEBE HABER SALDO
396,364
13,000,000 13,396,364
13,138,742 257,622
27,000,000 27,257,622

26,447,990 809,632

ROBATE DE PAGO #1
DEBE HABER
27,000,000

4,050,000
 540,000

270,000

30,240,000

31,050,000 31,050,000
CUMENTOS SOPORTES

COMPROBATE DE DIARIO #3
CUENTAS DEBE HABER
VENTAS 50,960,000.00

IVA x PAGAR 7,644,000.00

57,075,200.00 57,075,200.00
CAJA GRAL

IR ACRED. 1,019,200.00
IMI ACRED. 509,600.00
BANCO 57,075,200.00
C OSTO VENTA 26,447,990.00
ALMACEN 26,447,990.00
 BALANCE 142,127,190.00 142,127,190.00

COMPROBATE DE DIARIO #4
CUENTAS DEBE HABER
CTAS. X
24,817,569.00
COBRAR

IR ACRED, 431,609.90
IMI ACRED. 215,804.95

BANCO 24,170,154.16
CAJA GRAL 24,170,154.16 24,170,154.16
BALANCE 48,987,723.17 48,987,723.16

ROBATE DE PAGO #2
DEBE HABER
9,778,075.00

170,053.48
 85,026.74

9,522,994.78

9,778,075.00 9,778,075.00

COMPROBATE DE PAGO #3
CUENTAS DEBE HABER
GASTOS VENTAS 156,900.00
GASTOS ADMON 184,200.00
IVA
ACREDITABLE
51,165.00
BANCO 392,265.00

BALANCE 392,265.00 392,265.00

SOPORTE
FACTURAS DE GASTOS
CHEQUE DE PAGOS #0102

PROBATE DE PAGO #3
DEBE HABER
11,469,000.00
5,925,000.00
 710,053.48
2,293,800.00
1,450,809.90
764,600.00
725,404.92
355,026.74
7,491,265.37
15,592,480.22 15,592,480.19
O #1
HABER

14,375,000

14,375,000
 ACTIVOS
ACTIVOS CORRIENTES
CAJA GRAL 50,000.00
BANCO 61,142,474.00
CUENTAS x COBRAR 10,636,101.00
ALMACEN 809,361
ANTICIPO 3% IR 3,838,800.00
ACTIVOS NOS CORRIENTES
TERRENOS 200,000.00
EDIFICIOS 300,000.00
MOBILIARIO 100,000.00
EQ. TRANSPORTE 500,000.00

TOTAL ACTIVOS 77,576,736.00

COMPRA UNITARIO
10,000 2,500
MAS IVA ACREDITABLES 15%
TOTAL COMPRAS AL CREDITO

VENTA UNITARIO
10,100 5,000
MAS IVA X PAGAR 15%
TOTAL VENTAS AL
CREDITO
COSTO DE VENTA 10,100

CONCEPTO

1-Dec INICIAL
3-Dec Compras Credito
10-Dec Ventas Credito
15-Dec Compras al Contado
31-Dec Ventas al Contado

COMPRA UNITARIO
15000 2600
MAS IVA ACREDITABLE 15%
TOTAL COMPRAS AL
CONTADO

RETENCION IR x PAGAR 2%
RETENCION IMI x PAGAR 1%
NETO A PAGAR CK #00100 BANCO
 VENTAS UNITARIO
14900 5100
MAS IVA ACREDITABLE 15%
TOTAL COMPRAS AL
CONTADO

RETENCION IR x PAGAR 2%
RETENCION IMI x PAGAR 1%
A COBRAR EN CAJA
COSTO DE VENTA 10000

CUENTAS x COBRAR
SALDO INICIAL
OPE #2 VENTAS AL CREDITO
58,075,000
SALDO ACTUAL
ABONAN 90% 90%
RETEN. 2% IR ACREDITABLE 2%
RETEN, 1% IMI
ACREDITABLE 1%
A COBRAR Y A PAGAR
SALDO FINAL

PROVEEDORES
SALDO INICIAL
OPE #1 COMPRAS AL CRED. 28,750,000
SALDO ACTUAL
ABONAMOS 80% 80%

RETEN. 2% IR x PAGAR 2%
RETEN, 1% IMI x PAGAR 1%
A PAGAR CON CK #0101
SALDO FINAL

GASTOS OPERATIVO DE VENTA

COMBUSTIBLE 80,000.00
AGUA POTABLE 8,000.00
ENERGIA ELECTRICA 56,000.00
PAPELERIA OFICINA 20,000.00
MANTE EDIFICIO 8,000.00
TELEF Y CELULARES 20,000.00
MANTE VEHICULOS 160,000.00
INTERNET 16,000.00
PRODUCTOS DE ASEO 4,000.00
SUB TOTAL 372,000.00
 IVA ACREDITABLE 15%
TOTAL DE BANCO

20%
ACTIVOS FIJO TOTAL ANUAL 20%

300,000.00 EDIFICIOS 60,000.00

100,000.00 MOBILIARIO 20,000.00
500,000.00 EQ. TRANSPORTE 100,000.00
TOTAL 180,000.00

SALDOS CORDOBAS

IVA x PAGAR 18,973,500.00

IVA ACREDITABLE 9,600,000.00
BANCO
RETEN 2% x PAGAR 1,316,042.78
126,490,000 ANTICIPO 3% S/VTA 3,794,700.00
RETEN 2% ACREDIT. 2,595,278.10
BANCO
IMI 1% S/VENTAS 1,264,900.00
IMI X PAGAR 658,021.39
IMI ACREDITABLE 1,297,639.05
BANCO
TOTAL DE BANCO

CUENTAS No OPERACION
VENTAS TOTALES
VENTAS OP#2 50,500,000

VENTAS OP#4 75,990,000

COSTO DE VENTA
COSTO OP#2 25,308,218

COSTO OP#4 38,721,524.82

UTILIDAD BRUTA
GASTOS OPERATIVO
GASTOS DE VENTA 1,726,900.00

GASTOS ADMON 1,098,000.00

UTILIDAD OPERATIVA

banco
61,142,474.00

85,108,800
60,226,773.75
206,478,047.75
 PASIVOS
PROVEEDORES

TOTAL PASIVO

CAPITAL CONTABLE
CAPITAL SOCIAL
UTILIDAD
OPERATIVA
UTILIDA ACUM
PASIVO + CAPITAL

TOTAL
25,000,000
3,750,000
28,750,000

TOTAL
50,500,000
7,575,000
58,075,000
 25,308,218

UNIDADES
ENTRAN SALEN

10,000
10,100
15,000
14,900

TOTAL
39,000,000
5,850,000

44,850,000

780,000
390,000
 43,680,000

TOTAL
75,990,000.00
11,398,500.00

87,388,500.00

1,519,800.00
759,900.00
85,108,800.00
38,721,524.82

SALDOS
10,636,101.00

68,711,101.00
61,839,990.90
1,075,478.10 53,773,905.13
 537,739.05
60,226,773.75
6,871,110.10 68,711,101.00

SALDOS
9,778,075.00

38,528,075.00
30,822,460.00
26,802,139.13
536,042.78
268,021.39
30,018,395.83
6,164,492.00

DE ADMON TOTAL
90,000.00 170,000.00
27,000.00 35,000.00
270,000.00 326,000.00
180,000.00 200,000.00
225,000.00 233,000.00
36,000.00 56,000.00
90,000.00 250,000.00
54,000.00 70,000.00
36,000.00 40,000.00
1,008,000.00 1,380,000.00
15% 207,000.00
1,587,000.00

DE VENTA 50% DE ADMON 50%

30,000.00 30,000.00
10,000.00 10,000.00
50,000.00 50,000.00
90,000.00 90,000.00

BANCO

9,373,500.00

2,515,464.68

625,282.34
12,514,247.02

TOTAL
 126,490,000

64,029,742.82

200,000.00

62,460,257.18 300,000.00

2,824,900.00 100,000.00

500,000.00

60,000.00

20,000.00

59,635,357.18 100,000.00

banco
43,680,000
30,018,395.83
12,514,247.02
86,212,643
120,265,404.90
 9,778,075.00

9,778,075.00

67,798,661.00
2,549,990.00
36,267,307.00
28,981,364.00
77,576,736.00

COMPROBATE DE DIARIO #1
CODIGO CUENTAS
ALMACEN
IVA ACREDIT.
PROVEEDORES

BALANCE

COMPROBATE DE DIARIO #2
CODIGO CUENTAS
VENTAS

IVA x PAGAR
 CTAS. X COBRAR
COSTO VENTA
ALMACEN

BALANCE

UNIDADES COSTO
EXISTEN PROMEDIO
300 2697.82
10,300 2,500
200 2,506
15,200 2,600
300 2,598.76

COMPROBATE DE PAGO #1
CODIGO CUENTAS

ALMACEN

IVA ACRED

IR x PAGAR
IMI x PAGAR

BANCO
 BALANCE

COMPROBATE DE DIARIO #3
CODIGO CUENTAS

VENTAS

IVA x PAGAR

CAJA GRAL

IR ACRED.
IMI ACRED.

BANCO
C OSTO VENTA
ALMACEN
BALANCE

COMPROBATE DE DIARIO #4
CODIGO CUENTAS

CTAS. X COBR

IR ACRED,
IMI ACRED.
 BANCO
CAJA GRAL
BALANCE

COMPROBATE DE PAGO #2
CODIGO CUENTAS
PROVEEDORES

IR x PAGAR
IMI x PAGAR

BANCO

BALANCE

COMPR
CODIGO
 COMPRO
CODIGO

COMPROBATE DE PAGO #4
CODIGO CUENTAS
IVA x PAGAR
IVA ACREDITABLE
RET. 2% x PAGAR
ANTICIPO 3% S/VTA
RET. 2% ACREDIT.
GASTOS VENTAS
IMI ACREDITABLE
IMI X PAGAR
BANCO
BALANCE

ACTIVOS
ACTIVOS CORRIENTES
50,000.00
CAJA GRAL
BANCO 120,265,404.90

CUENTAS x COBRAR 6,871,110.10

ALMACEN 779,628.00

ANTICIPO 3% IR 7,633,500.00

ACTIVOS NOS CORR

TERRENOS 200,000.00

EDIFICIOS 300,000.00

DEPREC. AC. EDIFICIO 60,000.00

MOBILIARIO 100,000.00

DEPREC. AC. MOBILIARIO 20,000.00

EQ. TRANSPORTE 500,000.00

DEPREC. AC. EQ. TRANSP 100,000.00

TOTAL ACTIVOS 136,519,643.00
BATE DE DIARIO #1
DEBE HABER
25,000,000
3,750,000
28,750,000

28,750,000 28,750,000

BATE DE DIARIO #2
DEBE HABER
50,500,000

7,575,000
 58,075,000
25,308,218
25,308,218

83,383,218 83,383,218

CORDOBAS
DEBE HABER

25,000,000
25,308,218
39,000,000
38,721,524.82

OBATE DE PAGO #1
DEBE HABER

39,000,000

5,850,000

780,000
390,000
43,680,000
 44,850,000 44,850,000

OBATE DE DIARIO #3
DEBE HABER

75,990,000

11,398,500

85,108,800 85,108,800

1,519,800
759,900

85,108,800
38,721,524.82
38,721,524.82
211,218,825 211,218,825

BATE DE DIARIO #4
DEBE HABER

61,839,990.00

1,075,478.10
537,739.05
 60,226,773.75
60,226,773.75 60,226,773.75
122,066,764.65 122,066,763.75

OBATE DE PAGO #2
DEBE HABER
30,822,460.00

536,042.78
268,021.39

30,018,395.83

30,822,460.00 30,822,460.00

COMPROBATE DE PAGO #3
CUENTAS DEBE
GASTOS VENTAS 372,000.00
GASTOS ADMON 1,008,000.00
IVA ACREDITABLE 207,000.00
BANCO
 BALANCE 1,587,000.00

COMPROBATE DE DIARIO #5
CUENTAS DEBE
GASTOS VENTAS 90,000.00
GASTOS ADMON 90,000.00
DEPREC AC EDIFICIO
DEPREC AC
MOBILIARIO
DEPREC AC EQ. TRANSP

BALANCE 180,000.00

OBATE DE PAGO #4
DEBE HABER
18,973,500.00
9,600,000.00
1,316,042.78
3,794,700.00
2,595,278.10
1,264,900.00
1,297,639.05
658,021.39
12,514,247.02
26,007,164.17 26,007,164.17

PASIVOS
PROVEEDORES

TOTAL PASIVO

CAPITAL CONTABLE

CAPITAL SOCIAL

UTILIDAD
OPERATIVA
UTILIDA ACUM
PASIVO + CAPITAL
SALDO
809,371
25,809,371
501,153
39,501,153
779,628
HABER

1,587,000.00
1,587,000.00

HABER

60,000.00
20,000.00
100,000.00

180,000.00
 6,164,492.00

6,164,492.00

130,355,151.00

5,471,122.82

59,635,357.18

65,248,671.00

136,519,643.00
 ACTIVOS
ACTIVOS CORRIENTES
CAJA GRAL
BANCO
CUENTAS x COBRAR
ALMACEN
ANTICIPO 3% IR
ACTIVOS NOS CORR
TERRENOS
EDIFICIOS
DEPREC. AC. EDIFICIO
MOBILIARIO
DEPREC. AC. MOBILIARIO
EQ. TRANSPORTE
DEPREC. AC. EQ. TRANSP
TOTAL ACTIVOS

TAREAS
#8-#9-#10 y #11
VENTAS TOTALES
VENTAS OP#2
VENTAS OP#4
COSTO DE VENTA
COSTO OP#2
COSTO OP#4
UTILIDAD BRUTA
GASTOS OPERATIVO
GASTOS DE VENTA
GASTOS ADMON
UTILIDAD OPERATIVA
UTILIDAD ACUMULADA
UTILIDAD ANTE DEL IR
APLICAMOS 30% DEL IR
UTILIDAD DEL EJERCICIO ANUAL

COMPROBATE DE DIAR
CODIGO
 COMPROBATE DE PAG
CODIGO

ACTIVOS
ACTIVOS CORRIENTES
CAJA GRAL
BANCO
CUENTAS x COBRAR
ALMACEN
ANTICIPO 3% IR
ACTIVOS NOS CORR
TERRENOS
EDIFICIOS
DEPREC. AC. EDIFICIO
MOBILIARIO
DEPREC. AC. MOBILIARIO
EQ. TRANSPORTE
DEPREC. AC. EQ. TRANSP
TOTAL ACTIVOS
 50,000.00
120,265,404.90
6,871,110.10
779,628.00
7,633,500.00

200,000.00
300,000.00
60,000.00
100,000.00
20,000.00
500,000.00
100,000.00
136,519,643.00

TAREA#8 TAREA# 9
MES JULIO MES AGOSTO
11,900,000.00 39,600,000.00
4,200,000.00 15,750,000.00
7,700,000.00 23,850,000.00
5,200,000.00 16,803,636.00
1,600,000.00 6,300,000.00
3,600,000.00 10,503,636.00
6,700,000.00 22,796,364.00
119,000.00 396,000.00
119,000.00 396,000.00

6,581,000.00 22,400,364.00
6,581,000.00

COMPROBATE DE DIARIO #1
CUENTAS DEBE
VENTAS 254,450,000.00
COSTO DE VENTA
GASTOS VENTAS
GASTOS ADMON
IR ANUAL x PAGAR
UTILIDA EJERCICIO

BALANCE 254,450,000.00

COMPROBATE DE PAGO #1
CUENTAS DEBE
ANTICIPO 3% IR
IR ANUAL x PAGAR 37,465,208.45
BANCO

BALANCE 37,465,208.45

50,000.00
90,433,696.45
6,871,110.10
779,628.00

200,000.00
300,000.00
(60,000.00)
100,000.00
(20,000.00)
500,000.00
(100,000.00)
99,054,434.55
99,054,434.55
PASIVOS
PROVEEDORES 6,164,492.00

TOTAL PASIVO 6,164,492.00

CAPITAL CONTABLE 130,355,151.00

CAPITAL SOCIAL 5,471,122.82

UTILIDAD OPERATIVA 59,635,357.18

UTILIDA ACUM 65,248,671.00
PASIVO + CAPITAL 136,519,643.00

TAERA#10 TAREA#11
MES SEPT MES DIC
76,460,000.00 126,490,000.00
25,500,000.00 50,500,000.00
50,960,000.00 75,990,000.00
39,086,993.00 64,029,742.82
12,648,357.00 25,308,218.00
26,438,636.00 38,721,524.82
37,373,007.00 62,460,257.18
1,105,700.00 2,824,900.00
904,100.00 1,726,900.00
201,600.00 1,098,000.00
36,267,307.00 59,635,357.18
28,981,364.00 124,884,028.18

HABER
 125,120,371.82
3,146,000.00
1,299,600.00
37,465,208.45
87,418,819.73

254,450,000.00

HABER
7,633,500.00
29,831,708.45

37,465,208.45

PASIVOS
PROVEEDORES 6,164,492.00

TOTAL PASIVO 6,164,492.00

CAPITAL CONTABLE 92,889,942.55

CAPITAL SOCIAL 5,471,122.82

UTILIDAD EJERCICIO 87,418,819.73

PASIVO + CAPITAL 99,054,434.55

 TAREA#12
TOTAL ANUAL
254,450,000.00
95,950,000.00
158,500,000.00
125,120,371.82
45,856,575.00
79,263,796.82
129,329,628.18
4,445,600.00
3,146,000.00
1,299,600.00
124,884,028.18
124,884,028.18
124,884,028.18
37,465,208.45
87,418,819.73