Documente Academic
Documente Profesional
Documente Cultură
saldos y movimientos
Acreedor
384,420.00
540.00
480,000.00
65,380.00
25,000.00
25,000.00
980,340.00
382,585.00
1,362,925.00
25,540.00
480,000.00
384,420.00
90,380.00
980,340.00
980,340.00
RRIENTE
saldos y movimientos
SALDO
Acreedor
825.00
850.00
1,450.00
3,125.00
422,405.00
425,530.00
CASO PRACTICO 5
La Empresa Comercial ARCE S.A.C, nos presenta las siguiente sumas del mayor para elaborar
los estados financieros y asientos de cierre respectivo.
SUMAS DEL MAYOR Saldos
CUENTA
DEBE HABER DEUDOR ACREEDOR
10 53,200.00 63,504.00
12 220,304.00 0.00
16 179,400.00 0.00
20 170,400.00 54,840.00
33 360,000.00 91,200.00
39 87,600.00 100,800.00
40 60,876.00 89,424.00
41 33,480.00 33,480.00
42 0.00 291,252.00
47 0.00 169,920.00
49 12,000.00 12,000.00
50 0.00 207,200.00
58 0.00 5,760.00
60 115,680.00 0.00
61 0.00 115,680.00
62 40,320.00 0.00
64 1,800.00 0.00
66 3,600.00 0.00
68 157,920.00 0.00
69 58,840.00 0.00
70 0.00 146,560.00
76 0.00 161,800.00
77 0.00 12,000.00
79 0.00 200,040.00
94 115,620.00 0.00
95 84,420.00 0.00
SUMAS 1,755,460.00 1,755,460.00 0.00 0.00
0.00
BALANCE DE COMPROBACIN
DE LA EMP COMERCIAL
Sumas del Mayor Saldos Ajustes BALANCE
N Codigo Cuentas del Mayor
PCGE DEBE HABER DEUDOR ACREEDOR DEUDOR ACREEDOR ACTIVO PASIVO
1 10 Efectivo y equivalente de efectivo 53,200.00 63,504.00 0.00 10,304.00 0.00 10,304.00
2 12 Cuentas por cobrar comerciales-terceros 220,304.00 0.00 220,304.00 0.00 220,304.00 0.00
4 16 Cuentas por cobrar Diversas- terceros 179,400.00 0.00 179,400.00 0.00 179,400.00 0.00
5 20 Mercaderias 170,400.00 54,840.00 115,560.00 0.00 115,560.00 0.00
7 33 Inmueble Maquinaria y equipo 360,000.00 91,200.00 268,800.00 0.00 268,800.00 0.00
8 39 Depreciacin, amort y agotamiento acumulado 87,600.00 100,800.00 0.00 13,200.00 0.00 13,200.00
9 40 Tributos, contrap. y aportes al sist de pens 60,876.00 89,424.00 0.00 28,548.00 0.00 28,548.00
10 41 Remuneraciones y participaciones por pagar 33,480.00 33,480.00 0.00 0.00 0.00 0.00
11 42 Cuentas por pagar-terceros 0.00 291,252.00 0.00 291,252.00 0.00 291,252.00
13 47 Cuentas por pagar diversas-relacionados 0.00 169,920.00 0.00 169,920.00 0.00 169,920.00
14 49 Pasivo Diferido 12,000.00 12,000.00 0.00 0.00 0.00 0.00
15 50 capital 0.00 207,200.00 0.00 207,200.00 0.00 207,200.00
16 58 Reservas 0.00 5,760.00 0.00 5,760.00 5,760.00
17 60 Compras 115,680.00 0.00 115,680.00 0.00
18 61 Variacin de existencias 0.00 115,680.00 0.00 115,680.00 58,840.00(2)
19 62 Gastos del personal, directores y gerentes 40,320.00 0.00 40,320.00 0.00
21 64 Gastos por tributos 1,800.00 0.00 1,800.00 0.00
22 66 Perdida por medicin de activos no financieros 3,600.00 0.00 3,600.00 0.00
23 68 Valuacin y deterioro de activos y previsiones 157,920.00 0.00 157,920.00 0.00
24 69 Costo de ventas 58,840.00 0.00 58,840.00 0.00 58,840.00(2)
25 70 Ventas 0.00 146,560.00 0.00 146,560.00
26 76 Ganancia por medicin de activos no financieros 0.00 161,800.00 0.00 161,800.00
27 77 Ingresos Financieros 0.00 12,000.00 0.00 12,000.00
28 79 Cargas Imp a Cta de Costos 0.00 200,040.00 0.00 200,040.00 200,040.00(1)
29 94 Gastos Administrativos 115,620.00 0.00 115,620.00 0.00 115,620.00(1)
30 95 Gastos de Ventas 84,420.00 0.00 84,420.00 0.00 84,420.00(1)
SUB TOTAL 1,755,460.00 1,755,460.00 1,362,264.00 1,362,264.00 258,880.00 258,880.00 784,064.00 726,184.00
SALDOS 0.00 57,880.00
TOTAL 1,755,460.00 1,755,460.00 1,362,264.00 1,362,264.00 258,880.00 258,880.00 784,064.00 784,064.00
OMPROBACIN
CIAL
115,680.00
56,840.00
40,320.00
1,800.00
3,600.00 3,600.00
157,920.00 0.00
58,840.00
146,560.00 0.00 146,560.00
161,800.00 0.00 161,800.00
12,000.00 12,000.00
115,620.00
84,420.00
319,320.00 377,200.00 262,480.00 320,360.00
57,880.00 57,880.00
377,200.00 377,200.00 320,360.00 320,360.00
EMPRESA ALFA S.A
BALANCE GENERAL
AL 31 DE DICIEMBRE DEL 2016
(Expresado en Nuevos Soles)
ACTIVO Totales PASIVO Y PATRIMONIO Totales
2016 % 2016 %
ACTIVO CORRIENTE PASIVO CORRIENTE
10 Efectivo y equivalente de efectivo -10,304.00 -1.35 40 Tributos, contrap. y aportes al sist de pens 28,548.00 3.75
12 Cuentas por cobrar comerciales-terceros 220,304.00 28.97 41 Remuneraciones y participaciones por pagar 0.00 0.00
14 Cuentas por cobrar al personal a los accionistas direc 0.00 0.00 42 Cuentas por pagar-terceros 291,252.00 38.29
25 Materiales Aux, suministro y repuesto 0.00 0.00 47 Cuentas por pagar diversas-relacionados 169,920.00
TOT ACTIVO CORRIENTE 504,960.00 66.39 TOTAL PASIVO CORRIENTE 489,720.00 64.39
TOT ACTIVO NO CORRIEN 255,600.00 33.61 TOTAL PASIVO NO CORRIENTE 0.00 0.00
PATRIMONIO
60 Compras -115,680.00
MENOS
63 Gastos de servicios prestados por terceros 0.00
MENOS
62 Gastos del personal, directores y gerentes 40,320.00
MENOS
69 Costo de ventas 58,840.00 18.37