FORMATO 3.

17:"LIBRO DE INVENTARIOS Y BALANCES -BALANCE DE COMPROBACION

PERIODO:
RUC:
APELLIDOS Y NOMBRES,DENOMINACION O RAZON SOCIAL:
CUENTA Y SUB CUENTA CONTABLE
CODIGO

SUMAS DEL MAYOR

DENOMINACION

DEUDOR

10 EFECTIVO EQUIVALENTE DE EFECTIVO

S/.

SALDOS

ACREEDOR

DEBE

13,700.00 S/.

26,602.00

12 FACTURAS,BOLETAS Y ORTOS COMPROBANTES

S/.POR COBRAR 45,315.50 S/.

5,000.00

14 CUENTAS POR COBRAR AL PERSONAL,ACCIONISTAS

S/.
Y GERENTES
1,800.00 S/.

700.00

16 CUENTAS POR COBRAR DIVERSOS TERCEROS S/.

12,630.00 S/.

18 SERVICIOS Y OTROS CONTRATADOS POR ANTICIPADO

S/.

S/.

3,000.00

19 ESTIMACION DE CUENTAS DE COBRANZA DUDOSA

S/.

S/.

1,400.00
5,600.00

20 MERACADERIAS

S/.

19,600.00 S/.

31 INVERSIONES INMOBILIARIAS

S/.

120,000.00 S/.

33 INMUEBLES MAQUINARIA Y EQUIPO

S/.

540,000.00 S/.

3,500.00

39 DEPRECIANCION,AMORTIZACION Y AGOTAMIENTO
S/.
ACUMULADO
1,500.00 S/.

14,500.00

40 IMPUESTO GENERARL ALAS VENTAS

S/.

29,134.00 S/.

9,076.50

41 REMUNERACIONES Y PARTICIPACIONES POR S/.

PAGAR

8,346.00 S/.

8,346.00

42 FACTURAS,BOLETAS Y ORTOS COMPROBANTES

S/.POR PAGAR

2,360.00 S/.

65,408.00

350.00 S/.

142,950.00

46 CUENTAS POR PAGAR DIVERSOS TERCEROS S/.

50 CAPITAL

S/.

S/.

500,000.00

59 RESULTADOS ACUMULADOS

S/.

7,400.00 S/.

7,400.00

60 COMPRAS

S/.

4,600.00 S/.

61 VARIACION DE EXISTENCIA

S/.

S/.

11,772.00 S/.

63 GASTOS Y SERVICIOS PRESTADOS POR TERCEROS

S/.

1,800.00 S/.

65 OTROS GASTOS DE GESTION

4,000.00 S/.

68 VALUACION Y DETERIORO DE ACTIVOS Y PROVICIONES

S/.

3,900.00 S/.

69 COSTO DE VENTAS

S/.

5,600.00 S/.

70 VENTAS

S/.

67 GASTOS FINANCIEROS

74 DESCUENTOS,BONIFICACIONES Y REBAJAS CONCEDIDOS

S/.
75 OTROS INGRESOS DE GESTION

S/.

79 CARGAS IMPUTABLES A CUENTAS DE COSTOSS/.

Y GASTOS
94 GASTOS DE VENTAS

S/.

95 GASTOS ADMINISTRATIVOS

S/.
SUMA S/,

S/.

S/.

6,275.00 S/.

S/.
S/.
S/.

14,000.00
120,000.00
536,500.00

S/.

20,057.50

38,500.00
-

S/.

3,500.00

S/.

21,832.00

S/.

S/.
S/.
S/.
861,554.50 S/. 861,914.50 S/.
12,013.20 S/.
9,458.80

4,600.00

DEUDOR

12,902.00

RESULTADOS POR NATURALEZA

ACREEDOR

PERDIDAS

RESULTADOS POR FUNCION

GANANCIAS

PERDIDAS

GANACIAS

S/. 12,902.00

3,000.00
1,400.00

S/. 3,000.00
S/. 1,400.00
S/. 14,000.00
S/. 120,000.00
S/. 536,500.00

13,000.00

S/. 13,000.00
S/. 20,057.50

S/.
S/.
S/.
S/.
S/.

63,048.00
142,600.00
500,000.00
-

S/. 63,048.00
S/. 142,600.00
S/. 500,000.00
S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.

INVENTARIO
HABER

S/. 40,315.50
S/. 1,100.00
S/. 12,630.00

S/.

S/.
S/.

DEBE

40,315.50
1,100.00
12,630.00
S/.
S/.

4,600.00

62 GASTOS DE PERSONAL DIRECTORES Y GERENTES

S/.

S/.

S/.
S/.
S/.
S/.

AJUSTES
HABER

11,772.00
1,800.00
4,000.00
S/.
3,900.00
5,600.00
S/.
6,275.00
S/.
S/.
12,013.20
9,458.80
800,506.00 S/.

4,600.00 S/.

4,600.00
S/. 1,000.00
S/. 11,772.00
S/. 1,800.00
S/. 4,000.00

5,600.00

S/.
S/.

3,900.00

5,600.00

S/.

38,500.00
S/. 6,275.00
3,500.00
21,832.00 S/.

800,506.00 S/.

5,600.00

S/. 38,500.00

S/. 38,500.00
S/. 6,275.00

S/. 3,500.00

S/. 3,500.00

21,832.00
S/.
12,013.20
S/.
9,458.80
27,432.00 S/.
27,072.00
RESULTADOS
TOTALES

S/. 744,603.00
S/. 744,603.00

S/. 735,950.00 S/. 33,347.00

S/. 8,653.00
S/. 8,653.00
S/. 744,603.00 42,000.00

S/. 0.00

S/. 12,013.20
S/. 9,458.80
S/. 42,000.00 S/. 33,347.00
S/. 8,653.00
S/. 42,000.00
42,000.00

S/. 42,000.00
S/. 42,000.00

2
LIBRO DIARIO GENERAL

COD.

DEBE

HABER

10

12

5,200.00

14

6,700.00

1,800.00

7,400.00
4,500.00

5,000.00

1,800.00

700.00

1,800.00

38,615.50

45,315.50

700.00

5,000.00

11,072.00

18

4,000.00
3,970.00

3,000.00

3,000.00

2,360.00

13,700.00

26,602.00
31
16

19

120,000.00

120,000.00

8,500.00

1,400.00

1,400.00

4,130.00

12,630.00
40
20

828.00

15,000.00
21,600.00
5,600.00

19,600.00

33

180.00

4,600.00

540,000.00
5,890.50

5,600.00

972.00

3,500.00

540,000.00

3,500.00

1,404.00

39
-

12,000.00

1,500.00

1,404.00

8,346.00

3,970.00
2,500.00

1,500.00

41

972.00

8,346.00

8,346.00

360.00

14,500.00

630.00

29,134.00

9,076.50

8,346.00

42

46
141,600.00

5,428.00

350.00

1,620.00

1,000.00

350.00

2,360.00

142,950.00

65,408.00

59

60
7,400.00

7,400.00

61

4,600.00

4,600.00

4,600.00

7,400.00

4,600.00

7,400.00

62
10,800.00
972.00

63
1,800.00

1,800.00

65
2,000.00
2,000.00

11,772.00

4,000.00

68
2,500.00
1,400.00

3,900.00

500,000.00

500,000.00

350.00

2,360.00

2,360.00

50

56,000.00

69
5,600.00

5,600.00

70
38,500.00

38,500.00

74

75

500.00

79
3,500.00

3,500.00

5,775.00

6,275.00

1,800.00
11,772.00
2,360.00
2,000.00

94
1,800.00

95
4,708.80

7,063.20

800.00

1,200.00

2,000.00

1,250.00

1,250.00

700.00

12,013.20

700.00

9,458.80

2,500.00
1,400.00

21,832.00