Introduction

For the realization of this Integrative Learning Product, it should be emphasized that it was cre
one of those values is honesty which is one of the most important since we worked and comm
acting with the responsibility that the project deserved at the time we were working on it, all att
are reports about the financial situation of a company at its monthly or annual end and its finan
The analysis of financial statements is crucial for an organization's budgeting and financial plan
therefore, will automatically become more accurate decisions. A number of phases must be tak
statements. "Non-inflationary conversion" refers to an accounting or financial process in which
the effect of inflation. Unlike situations where inflation is taken into account to correct the value
adjustments without considering changes in the purchasing power of the currency. That is why
consolidated financial statements and in which we will be seeing the importance of currency co
asized that it was created based on always applying the values that we will mention below,
e worked and commented on our concerns and it was resolved in a correct way, each one
working on it, all attentive. Analyzing the project, we can comment that financial statements
nual end and its financial performance in that same period, and they can be consolidated.
ing and financial planning. In this way, strategic decisions will be based on real data, and,
of phases must be taken into account during the process of consolidating the financial
cial process in which financial figures are adjusted or recalculated without taking into account
t to correct the value of money over time, non-inflationary conversion focuses on making
currency. That is why our integrative learning product will be reflecting your already
rtance of currency conversion since it plays a very important role in this project.
VALUES

Honesty: Honesty implies expressing oneself sincerely and behaving consistently with truth, in

Equity: Systematically recognize the efforts, achievements and loyalty of company members.

Responsibility: Comply in a timely manner with the commitments made.

Transparency: Provide the truthful and timely information required for an efficient relationship

Respect for the dignity of people: Recognize, accept, and value the individual rights and qua
valuable in themselves and worthy of full respect. All types of discrimination based on gender,
preference, marital status, or other similar types will be rejected.

Courteousness: We believe that in a company dedicated to providing services, it is essential

relationships of all those who make it up

Solidarity: Quálitas accepts its responsibility with all the groups of people that comprise it, est

Loyalty and personal dedication: It must be the result of the daily practice and experience o
sense of belonging of the collaborators to the company.
sistently with truth, integrity and the rest of the values established in Quálitas' culture

company members.

efficient relationship with each interest group.

ividual rights and qualities of the people who make up the company, considering them
on based on gender, ethnic origin, religion, age, social class, physical appearance, sexual

rvices, it is essential to have an attitude of kindness, courtesy and joy in the daily

that comprise it, establishing commitments with each of them and fully fulfilling them

ce and experience of the values listed above, originating the dedication, commitment and
 The Sultantes 8T Company, S
The company wishes to prepare the Consolidated Financial information of its The Sultantes 8T Company, S
reporting currency will be presented in pesos, the functional currency is in dollars and the subsidiary La Espa
preparation it gathered the Financial Statements (the Income Statement and the Statement of Financial Po

1.-Company Sultanes 8T, SA as of December 31, 2018 has the following account balances: Buildings $2
Accumulated depreciation of Buildings $12,150.00; Common share capital 1,800,000.00; Banks 87,000; Land
Suppliers 115,000; Warehouse 102,600 and LP Loans 167,000.00; Accumulated depreciation of M&E $ 1
statement, and say how much is the value of the resu

2.-The Sultanes 8T, SA wishes to know the results of its operations taking into account the following: Adm
expenses $237,000.00; Sales $2,120,000.00; Depreciations 31,050.00; Financial Expenses $54,005.00; pre
Note: only with the data provided here

The company Sultanes 8T SA sends its 2018 Financial Statements with the information you requested as follo

Inc. La American, S.A.

Balance sheet

Asset
Banks 20,000.00
Customers 10,500.00
Scholars x charge 1,000.00
Store 10,500.00 42,000.00

Land 10,000.00
Buildings 20,000.00
Dept. Ac. - 1,000.00
Furniture 16,000.00
Dept. Ac. - 1,600.00 43,400.00

Total Assets 85,400.00

Statement of income

Sales 230,000.00
Sales cost 135,500.00
Utility 94,500.00
Operation expenses
Sales Expenses 30,000.00
Administration Expenses.. 20,000.00
Depreciation 2,600.00
Utility 41,900.00
Financial expenses 10,275.00
Utility Exercise 31,625.00

La Compañía Regios 8V, S.A. envía sus Estados Financieros al 2018 con la información

Cía. Española, S.A.

Estado de Situación Financiera

Activo
Bancos 22,500.00
Clientes 8,000.00
Doctos x cobrar 2,000.00
Almacén 10,260.00 42,760.00

Terrenos 10,800.00
Edificios 24,300.00
Dep. Ac. E - 1,215.00
Maquinaria 18,900.00
Dep. Ac. M - 1,890.00 50,895.00

Total Activo 93,655.00

Estado de Resultados

Ventas 237,600.00
Costo de Ventas 140,940.00
Utilidad 96,660.00
Gastos operación
Gastos de Venta 27,000.00
Gastos de Admón.. 21,600.00
Depreciación 3,105.00
Utilidad 44,955.00
Gastos financieros 7,000.00
Utilidad 37,955.00

Elabore aquí los Estados Financieros de la Empresa Los Sultanes 8T

 Balance general

Activo
Caja
Bancos 87,000.00
Clientes 177,000.00
Doctos x cobrar 50,000.00
Almacén 102,600.00
Inversiones
1,656,395.00 2,072,995.00
permanentes
Terrenos 108,000.00
Edificio 243,000.00
Depreciación - 12,150.00
Mob y Equipo 189,000.00
Depreciación - 18,900.00 508,950.00

Total Activo 2,581,945.00

Estado de Resultados

Ventas 2,120,000.00
Costo de Ventas 1,166,000.00
Utilidad Bruta 954,000.00
Gastos operación:
Gastos de Venta 237,000.00
Gastos de Admón.. 215,000.00
Depreciación 31,050.00
Utilidad de Op 470,950.00
Gastos financieros 54,005.00
Utilidad Ejercicio 416,945.00

Hoja de trabajo la Subsidiaria La USA, S.A.

Conceptos Cantidades Tipo de cambio Cantidad

Bancos 20,000.00 20.00 400,000.00
Clientes 10,500.00 20.00 210,000.00
Doctos x cobrar 1,000.00 20.00 20,000.00
Almacén 10,500.00 20.00 210,000.00
Terrenos 10,000.00 20.00 200,000.00
Edificios 20,000.00 20.00 400,000.00
Dep. Acumulada - 1,000.00 20.00 - 20,000.00
Mobiliario 16,000.00 20.00 320,000.00
Dep. Acumulada - 1,600.00 20.00 - 32,000.00
Proveedores - 10,000.00 20.00 - 200,000.00
Acreedores - 2,500.00 20.00 - 50,000.00
Capital Social - 41,275.00 17.00 - 701,675.00
Ventas - 230,000.00 18.00 - 4,140,000.00
Costo de Ventas 135,500.00 18.00 2,439,000.00
Gastos de Venta 30,000.00 18.00 540,000.00
Gastos de
20,000.00 18.00 360,000.00
Administración
Depreciación 2,600.00 18.00 46,800.00
Gastos financieros 10,275.00 18.00 184,950.00
Efecto por conversión - 187,075.00

- -

Hoja de trabajo de la Subsidiaria La Española, S.A.

Conceptos Cantidad euros T.C. Cantidad dlls.

Bancos 22,500.00 1.1 24,750.00
Clientes 8,000.00 1.1 8,800.00
Doctos x cobrar 2,000.00 1.1 2,200.00
Almacén 10,260.00 1.3 13,338.00
Terrenos 10,800.00 1.3 14,040.00
Edificios 24,300.00 1.3 31,590.00
Dep. Acumulada
- 1,215.00 1.3 - 1,579.50
edificio
Maquinaria 18,900.00 1.3 24,570.00
Dep. Acumulada
- 1,890.00 1.3 - 2,457.00
maquinaria
Proveedores - 11,250.00 1.1 - 12,375.00
Acreedores - 1,250.00 1.1 - 1,375.00
Capital Social - 43,200.00 1.3 - 56,160.00
Ventas - 237,600.00 1.20 - 285,120.00
Costo de Ventas 140,940.00 1.20 169,128.00
Gastos de Venta 27,000.00 1.20 32,400.00
Gastos de
21,600.00 1.20 25,920.00
Administración
Depreciación 3,105.00 1.15 3,570.75
Gastos financieros 7,000.00 1.20 8,400.00
Resultado cambiario 359.75

Efecto por conversión

Hoja de trabajo Consolidación

Control los
Conceptos Sub USA Sub Española
Sultanes 8T
Bancos 87,000.00 400,000.00 495,000.00
Clientes 177,000.00 210,000.00 176,000.00
Doctos x cobrar 50,000.00 20,000.00 44,000.00
Almacén 102,600.00 210,000.00 266,760.00
Inversiones
1,656,395.00
permanentes
Terrenos 108,000.00 200,000.00 280,800.00
Edificio 243,000.00 400,000.00 631,800.00
Depreciación - 12,150.00 - 20,000.00 - 31,590.00
Mob y Equipo 189,000.00 320,000.00
Depreciación - 18,900.00 - 32,000.00
Maquinaria 491,400.00
Dep. Ac. M - 49,140.00
Proveedores - 115,000.00 - 200,000.00 - 247,500.00
Acreedores - 83,000.00 - 50,000.00 - 27,500.00
Prestamos L.P. - 167,000.00
Capital Social - 1,800,000.00 - 701,675.00 - 954,720.00
Ventas - 2,120,000.00 - 4,140,000.00 - 5,132,160.00
Costo de Ventas 1,166,000.00 2,439,000.00 3,044,304.00
Gastos de Venta 237,000.00 540,000.00 583,200.00
Gastos de Admón.. 215,000.00 360,000.00 466,560.00
Depreciación 31,050.00 46,800.00 64,273.50
Gastos financieros 54,005.00 184,950.00 151,200.00
Resultado cambiario 6,475.50
Efecto por conversión - 187,075.00 - 259,163.00
Participaciòn no
controladora

0.00 0.00 0.00

Elaborar los estados Financieros Consolidados

Estado de Resultados Integral de la empresa Los Sultanes 8T y subsidarias La
USA y La Española

USA ESPAÑOLA consolidado

Ventas 4,140,000.00 5,132,160.00 10,968,160.00
Costo de Ventas 200,000.00 3,044,304.00 6,416,104.00
Utilidad Bruta 3,940,000.00 2,087,856.00 4,552,056.00
Gastos operación
Gastos de Venta 540,000.00 583,200.00 1,360,200.00
Gastos de Admón.. 360,000.00 466,560.00 1,041,560.00
Depreciación 46,800.00 64,273.50 142,123.50
Utilidad de Op 2,993,200.00 973,822.50 2,008,172.50
Gastos financieros 184,950.00 151,200.00 390,155.00
Resultado cambiario - 6,475.50 6,475.50
Utilidad 2,808,250.00 816,147.00 1,611,542.00
part no controladora 280,825.00 163,229.40 444,054.40

Utilidad part
2,527,425.00 652,917.60 1,167,487.60
controladora

Balance Consolidado
Activo

Bancos 982,000.00
Clientes. 563,000.00
Doctos x cobrar 114,000.00
Almacén 388,560.00
Inversiones
261,111.50 2,308,671.50
permanentes
Fijo
Prop planta y equipo 2,864,000.00
Depreciación - 163,780.00 2,700,220.00

Total Activo 5,008,891.50

Elaboró Revisó
Sultantes 8T Company, SA
of its The Sultantes 8T Company, SA its subsidiary The USA, SA and its subsidiary, La Española SA. The
n dollars and the subsidiary La Española , SA registers its operations in euros, to carry out the requested
and the Statement of Financial Position) of the companies mentioned, which were carried out in 2018.

ing account balances: Buildings $243,000; Documents Receivable $50,000.00; Creditors 83,000.00;
l 1,800,000.00; Banks 87,000; Land $108,000; Furniture and Equipment 189,000.00; Customers 177,000
umulated depreciation of M&E $ 18,900.00, Permanent Investment 1,656,395; Prepare the financial
y how much is the value of the result of the year?

ng into account the following: Administration expenses 215,000.00; Cost of Sales 1,166,00.00; Selling
Financial Expenses $54,005.00; prepare the financial statement and determine the result of the year.
: only with the data provided here.

information you requested as follows:

a American, S.A.
alance sheet

Passive
Suppliers 10,000.00
Creditors 2,500.00
12,500.00

Shareholders' Capital
Social capital 41,275.00
Utility 31,625.00
72,900.00
Capital Social 75,000.00
Utilidad Ejercicio 1,450,000.00

Liabilities + Capital 85,400.00

ieros al 2018 con la información que usted solicito como sigue:

Española, S.A.
Situación Financiera

Pasivo
Proveedores 11,250.00
Acreedores 1,250.00
12,500.00

Capital Contable
Capital Social 43,200.00
Utilidad 37,955.00
81,155.00
Capital Social 75,000.00
Utilidad Ejercicio 1,450,000.00

Pasivo + Capital 93,655.00

os de la Empresa Los Sultanes 8T, S.A. de C.V.

ance general

Pasivo
Proveedores 115,000.00
Acreedores 83,000.00 198,000.00

Largo Plazo 1.-La Compañía Sultanes

Prestamos L.P. 167,000.00 167,000.00 saldos en las cuentas: Ed
Acreedores 83,000.00; D
Total Pasivo 365,000.00 social común 1,800,000.00
189,000.00; Clientes 177,
de L.P. 167,000.00; De
Capital Contable Permanente 1,656,395 ; E
Capital Social 1,800,000.00
Utilidad Ejercicio 416,945.00
Total Capital 2,216,945.00

Pasivo + Capital 2,581,945.00

2.-La Compañía Los Sultanes 8T, S.A. desea conocer el resultado de sus
operaciones teniendo en cuenta lo siguiente: Gastos de administración
215,000.00; Costo de Ventas 1,166,00.00; Gastos de venta $237,000.00; Ventas
$2,120,000.00; Depreciaciones 31,050.00; Gastos Financieros $ 54,005.00;
elabore el estado financiero y determine el resultado del ejercicio.
Nota: solo con los datos que aquí se le otorgan.
 La conversión de la Compañía La America en cuyo caso hay que considerar un
tipo de cambio histórico de 17.00 pesos por dólar, un tipo de cambio promedio
de 18.00 pesos por dólar y un tipo de cambio de cierre de 20.00 pesos por dólar

ia La Española, S.A.

T.C. Cantidad M.N.

20 495,000.00
20 176,000.00
20 44,000.00
20 266,760.00
20 280,800.00
20 631,800.00 La conversión de la Compañía La Española, S
tipo de cambio Histórico de 1.30 dólares p
20 - 31,590.00 1.20 dólares por euro y un tipo de cambio
20 491,400.00
20 - 49,140.00
20 - 247,500.00
20 - 27,500.00
17 - 954,720.00
La conversión de la Compañía La USA en cu
cambio histórico de 17.00 pesos por dólar,
pesos por dólar y un tipo de cambio d
 18 - 5,132,160.00 La conversión de la Compañía La USA en cu
18 3,044,304.00 cambio histórico de 17.00 pesos por dólar,
18 583,200.00 pesos por dólar y un tipo de cambio d

18 466,560.00
18 64,273.50
18 151,200.00
18 6,475.50

- 259,163.00
0.00

oja de trabajo Consolidación

Saldo Saldo
Eliminaciones
Integrado Consolidado
982,000.00 982,000.00
563,000.00 563,000.00
114,000.00 114,000.00
579,360.00 190,800.00 388,560.00
1,656,395.00 1,395,283.50 261,111.50
588,800.00 588,800.00
1,274,800.00 1,274,800.00
- 63,740.00 - 63,740.00
509,000.00 509,000.00
- 50,900.00 - 50,900.00
491,400.00 491,400.00
- 49,140.00 - 49,140.00
- 562,500.00 - 562,500.00
- 160,500.00 - 160,500.00
- 167,000.00 - 167,000.00
- 3,456,395.00 1,656,395.00 - 1,800,000.00
- 11,392,160.00 424,000.00 - 10,968,160.00
 6,649,304.00 233,200.00 6,416,104.00
1,360,200.00 1,360,200.00
1,041,560.00 1,041,560.00
142,123.50 142,123.50
390,155.00 390,155.00
6,475.50 6,475.50
- 446,238.00 70,540.10 - 375,697.90
- 331,651.60 - 331,651.60

0.00 2,150,935.10 2,150,935.10 0.00

ce Consolidado
Pasivo
Proveedores 562,500.00
Acreedores 160,500.00
Impuesto x pagar 723,000.00
Otros Pasivos
Largo Plazo 167,000.00
Prestamos Banco 167,000.00
TOTAL PASIVO 890,000.00
Capital Contable
Capital Social 1,800,000.00
Efecto por conversiòn 375,697.90
Utilidad del ejercicio 1,167,487.60
Participaciòn no
775,706.00 4,118,891.50
controladora
Pasivo + Capital 5,008,891.50

Autorizó
 1.-La Compañía Sultanes 8T, S.A. al día 31 de Diciembre 2018 tiene los siguientes
saldos en las cuentas: Edificios $ 243,000; Documentos por Cobrar $ 50,000.00;
Acreedores 83,000.00; Depreciación acumulada de Edificios $12,150.00; Capital
ocial común 1,800,000.00; Bancos 87,000; Terrenos $108,000; Mobiliario y Equipo
189,000.00; Clientes 177,000 Proveedores 115,000; Almacén 102,600 y Prestamos
de L.P. 167,000.00; Depreciación acumulada de MyE $ 18,900.00, Inversión
Permanente 1,656,395 ; Elaborar el estado financiero, y diga cuánto es el valor del
resultado del ejercicio?

l resultado de sus
de administración
a $237,000.00; Ventas
cieros $ 54,005.00;
do del ejercicio.
organ.
ay que considerar un
de cambio promedio
20.00 pesos por dólar

Compañía La Española, S.A. en cuyo caso se debe considerar un

stórico de 1.30 dólares por Euro, tipo de cambio promedio de
euro y un tipo de cambio de cierre de 1.10 por dólares por euro.

a Compañía La USA en cuyo caso hay que considerar un tipo de

de 17.00 pesos por dólar, un tipo de cambio promedio de 18.00
ólar y un tipo de cambio de cierre de 20.00 pesos por dólar
 a Compañía La USA en cuyo caso hay que considerar un tipo de
de 17.00 pesos por dólar, un tipo de cambio promedio de 18.00
ólar y un tipo de cambio de cierre de 20.00 pesos por dólar

El edificio, el mobiliario fueron adquiridos al 2 de enero del

año 2018, la inversión en el capital social en la Cía. USA es
del 90% y la inversión en el capital social de la Cía. Española
es del 80%, la compañía controladora realizó el 10% de sus
ventas con cada compañía subsidiaria
capital
USA
701,675.00
90%
$ 631,507.50
capital 1,656,395.00
inversiones permanentes 1,395,283.50
participacion no controladora 261,111.50
efecto por conversion
efecto por conversion 70540.1 USA
participacion no controladora 70540.1 187,075.00
10%
$ 18,707.50
ventas 424000

costo de ventas 233,200.00

almacen 190800
 Española
954,720.00
80%
$ 763,776.00

to por conversion
 Española
259,163.00
20%
$ 51,832.60
Individual Conclusión

De León Vázquez Gerardo 1863514

Once this evidence was finished, which is the integrative producer of learning, I can say that it
semester since we had to identify the different points that we were asked to fulfill in this eviden
be able to work on them as a team. Finally, I would like to add that the knowledge acquired in t

Ortiz Arredondo Devany Dayan 1913290

Concluding with this Integrative Learning Product, we carry out everything that entails the issue
exercise that goes beyond the segregation of figures and that a careful analysis is needed, the
subsidiaries in which I can say that I am satisfied with the activity carried out by my team and I
learned that we were seeing with our class teacher and that it will be of great help to us to carr
the consolidation of financial statements is.

Torres Romero Alison Lizbeth 1895570

At the end of the elaboration of this integrative learning product and after developing the conso
we are able to know what is the global state of these companies within the business group in w
us to be able to study more deeply and to be able to have all our accounting concentrated. of
importance of the consolidation of financial statements since it facilitates decision-making and
basis for decision-making and the evaluation of the financial performance of the business grou
opportunities for growth.

Tovar Yáñez Melanie 1912182

With this learning integrator product we were able to reinforce the importance of consolidating
creating the financial statements of a group of companies. It is important to know that they are
identify areas where improvements can be made. With the consolidated financial statements w
was achieved and how it has been spent.

Uresti Guerrero Adríel 1936840

When referring to consolidated financial information, we must stop at the need for it to disclose
decision-making, it is remarkable the way in which the state of the companies that consolidate
the consolidation process is not only about complying with accounting requirements, but also t
In addition, compliance with accounting regulations, such as International Financial Reporting
It is essential to ensure consistency and transparency in the presentation of consolidated finan
and the accounting records of adjustment and elimination are crucial tools to ensure accuracy
business group, allowing users of financial statements to comprehensively understand the eco

Zamarrón Martínez Gabriela Guadalupe 1903841

In this project and in general from our learning activity, we were able to learn about consolidati
is a crucial process in accounting, especially for companies that operate with complex busines
Consolidation combines the individual financial statements of related entities within a business
financial position of the group as a whole. Without consolidation, financial reporting can undere
ning, I can say that it was very helpful for me to reinforce what I learned throughout the
o fulfill in this evidence and also have a better performance both in the knowledge and also
owledge acquired in the field will help me both personally and professionally.

that entails the issue of consolidating financial statements with subsidiaries abroad is an
alysis is needed, the entire process was carried out in the parent company and its
out by my team and I. It also remains for me to say that this project reinforces the knowledge
eat help to us to carry it out in our professional life, since I was able to realize how important

developing the consolidation of the financial statements of the previously seen companies,
e business group in which it is located from a unified point of view, in the same way it helps
ng concentrated. of all our branches. And I was able to understand what it is and the
ecision-making and performance evaluation, since consolidated information provides a solid
of the business group, facilitating the identification of areas for improvement and

elanie 1912182
nce of consolidating financial statements, as it is an accounting technique with the aim of
o know that they are a useful tool for accounting and financial management, and can help
nancial statements we can check what the financial situation is, but clarifying how the income

o Adríel 1936840
need for it to disclose in the most complete way the results achieved as a group and facilitate
nies that consolidate can be determined and understood, so it is important to highlight that
uirements, but also to provide accurate and useful financial information for decision-making.
Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP),
of consolidated financial statements. In conclusion, I can say that the consolidation process
to ensure accuracy and transparency in the presentation of the financial information of a
y understand the economic and financial situation of the company and its subsidiaries.

arn about consolidation in accounting and how it is used. Consolidating financial statements
with complex business structures, such as subsidiaries, affiliates, or associated companies.
es within a business group. This provides a more accurate and complete view of the
reporting can underestimate or exaggerate the true financial health of the company.
GROUP CONCLUSION

The integration of local economies into a global market economy where the modes of productio
role of multinational companies and the free movement of capital gaining greater importance to
framework that gave rise to the division of companies into various lines of business forming mo
operational, financial and fiscal evolution, which inscribes them in the type of businesses that s
homogenize the flow of operations between these lines.

After carrying out this integrative learning product, we can say that the consolidation of financia
is an essential process to provide an accurate and complete picture of the financial position an
consolidation process and the accounting records of adjustment and elimination are crucial too
financial information of a business group, allowing users of financial statements to comprehens
and its subsidiaries. Consolidation in financial terms means the grouping of financial statement
but in general it modifies the entire environment of these entities since the individual financial s
preserved, as well as the situation of the subsidiary companies; In addition, let us remember th
recognition of exchange rate fluctuation, administrative control, and the fiscal part.

Finally, we can say that consolidation is still evolving and it is necessary to recognize the progr
operational methods that have been provided and to give rise to the creation of standards and
comparability of financial information, in order for this information to be communicated in the sa
are still in process and that are extremely important to reconcile.
e modes of production and capital movements are configured as a single economy, with the
greater importance together with the definitive implantation of the consumer society, is the
business forming more than a single one entity a productive group, which underwent an
of businesses that share the adoption of policies, procedures, regulations and strategies to

nsolidation of financial statements is essential in any company that has subsidiaries, since it
financial position and results of operations of a group of related companies. Likewise, the
nation are crucial tools to ensure accuracy and transparency in the presentation of the
ments to comprehensively understand the economic and financial situation of the company
of financial statements of two or more economic entities legally independent of each other,
individual financial situation of the holding company must also be quantified, managed and
n, let us remember that this process is not exempt from factors such as inflation, the
cal part.

o recognize the progress and improvement achieved in the accounting, administrative and
on of standards and systems that aim to improve the transparency, usefulness and
mmunicated in the same language around the world, these needs also reveal key points that