Documente Academic
Documente Profesional
Documente Cultură
ACTIVO PASIVO
Caja $50,000.00 Proveedores $150,000.00
Banco $100,000.00 Doc. Por pagar $250,000.00
Mercancas $300,000.00 Capital $500,000.00
Clientes $200,000.00
Doc. Por cobrar $150,000.00
Mobiliario $100,000.00
$900,000.00 $900,000.00
Clientes $40,000.00
Mercancias $40 000.00
CAJA BANCOS
DEBE(CARGOS) HABER(ABONO)
$50 000.00 DEBE(CARGOS) HABER(ABONO)
M.D $50 000.00 $100 000.00 $20 000.00
S.D $50 000.00 $200 000.00 $8 000.00
$20 000.00 $12 000.00
$600.00
MERCANCIAS $840.00
$18 000.00
DEBE(CARGOS) HABER(ABONO) M.D $320 000.00 M.A $59 440
$300 000.00 $200 000.00 S.D $260 560.00
$20 000.00 $40 000.00
M.D $320 000.00 M.A $240 000.00
S.D $80,000.00
CLIENTES
DOC. POR COBRAR DEBE(CARGOS) HABER(ABONO)
$200 000.00 $20 000.00
DEBE(CARGOS) HABER(ABONO) $40 000.00
$150 000.00 M.D $240 000.00 M.A $20 000.00
M.D $150 000.00 S.D $220 000.00
S.D $150 000.00
MOBILIARIO PROVEEDORES
DEBE(CARGOS) HABER(ABONO) DEBE(CARGOS) HABER(ABONO)
$100 000.00 $12 000.00 $150 000.00
M.D $100 000.00 M.D $12 000.00 M.A $150 000.00
S.D $100 000.00 S.A $138 000.00
DOC. POR PAGAR CAPITAL
DEBE(CARGOS) HABER(ABONO) DEBE(CARGOS) HABER(ABONO)
$18 000.00 $250 000.00 $500 000.00
M.D $18 000.00 M.A $250 000.00 M.A $500 000.00
S.A $232 000.00 S.A $500 000.00
PAPELERIA Y UTILES
DEBE(CARGOS) HABER(ABONO)
$840.00
M.D $840.00
S.D $840.00
LA COMERCIAL
BALANZA DE COMPROBACIN
MOVIMIENTOS SALDOS
FOLIO CUENTAS DEUDOR ACREEDOR DEUDOR ACREEDOR
1 Caja $50, 000.00 $50,000.00
2 Banco $320,000.00 $59, 440.00 $260,560.00
3 Mercancias $320, 000.00 $240,000.00 $80,000.00
4 Clientes $240,000.00 $20,000.00 $220,000.00
5 Doc. Por cobrar $150,000.00 $150,000.00
6 Mobiliario $100,000.00 $100,000.00
7 Proveedores $12,000.00 $150,000.00 $138,000.00
8 Doc. Por pagar $18,000.00 $250,000.00 $232,000.00
9 Capital $500,000.00 $500,000.00
10 Propaganda y publicidad $8,000.00 $8,000.00
11 Gastos de envio $600.00 $600.00
12 Papeleria y utiles $840.00 $840.00
ACTIVOS PASIVOS
Caja $50,000.00 Proveedores $150,000.00
Banco $300,000.00 Doc.por pagar $250,000.00
Mercancias $390,000.00 Capital $540,000.00
Doc.por cobrar $150,000.00
Mobiliario $50,000.00
$940,000.00 $940,000.00
Banco $950,000.00
Venta $950,000.00
Compra $585,000.00
Banco $585,000.00
Banco $4,000.00
Devoluciones s/compra $4,000.00
Banco $2,000.00
Descuentos s/compra $2,000.00
BANCO
CAJA
DEBE(CARGOS) HABER(ABONO)
DEBE(CARGOS) HABER(ABONO)
$300,000.00 $6,000.00
$50,000.00
$950,000.00 $4,000.00
M.D $50,000.00
$4,000.00 $585,000.00
S.D $50,000.00
$2,000.00 $1,000.00
M.D $1,256.000 M.A $596,000.00
S.D $660,000.00
INVENTARIO
DOC. POR COBRAR
DEBE(CARGOS) HABER(ABONO)
DEBE(CARGOS) HABER(ABONO)
$390,000.00
M.D $390,000.00 $150,000.00
S.D $390,000.00 M.D $150,000.00
S.D $150,000.00
MOBILIARIO PROVEEDORES
DEBE(CARGOS) HABER(ABONO)
DEBE(CARGOS) HABER(ABONO) $150,000.00
$50,000.00 M.A $150,000.00
M.D $50,000.00 S.A $150,,000.00
S.D $50,000.00
CAPITAL
DOC. POR PAGAR DEBE(CARGOS) HABER(ABONO)
$540,000.00
DEBE(CARGOS) HABER(ABONO)
M.A $540,000.00
$250,000.00
S.A 540,000.00
M.A $250,000.00
S.A $250,000.00
VENTA
DEVOLUCION S/VTA
DEBE(CARGOS) HABER(ABONO) DEBE(CARGOS) HABER(ABONO)
$950,000.00 $6,000.00
M.A $950,000.00 M.D $6,000.00
S.A $950,000.00 S.D $6,000.00
GASTOS DE COMPRA
DEVOLUCION S/COMPRA
DEBE(CARGOS) HABER(ABONO)
$1,000.00 DEBE(CARGOS) HABER(ABONO)
M.D $1,000.00 $4,000.00
S.D $1,000.00 M.A $4,000.00
S.A $4,000.00
DESCUENTOS S/COMPRA
DEBE(CARGOS) HABER(ABONO)
$2,000.00
M.A $2,000.00
S.A $2,000.00
LA ESPECIAL
BALANZA DE COMPROBACION
MOVIMIENTOS SALDOS
FOLIO CUENTAS DEUDOR ACREEDOR DEUDOR ACREEDOR
1 Caja $50,000.00 $50,000.00
2 Banco $1,256.000 $596,000.00 $660,000.00
3 Inventario $390,000.00 $390,000.00
4 Doc. Por cobrar $150,000.00 $150,000.00
5 Mobiliario $50,000.00 $50,000.00
6 Proveedores $150,000.00 $150,000.00
7 Doc. Por pagar $250,000.00 $250,000.00
8 Capital $540,000.00 $540,000.00
9 Venta $950,000.00 $950,000.00
10 Devolucion s/vta $6,000.00 $6,000.00
11 Descuento s/vta $4,000.00 $4,000.00
12 Compra $585,000.00 $585,000.00
13 Gastos de compra $1,000.00 $1,000.00
14 Devolucion s/compra $4,000.00 $4,000.00
15 Descuento s/compra $2,000.00 $4,000.00
Almacen $5,750.00
Banco $5,750.00
Almacen $4,700.00
Proveedores $4,700.00
P.de vta
Banco $18,000.00
Venta $18,000.00
A p. de costo
Costo de ventas $9,450.00
Almacen $9,450.00
Almacen $14,400.00
Proveedores $14,400.00
Almacen $10,800.00
Proveedores $10,800.00
P.de vta
Clientes $28,600.00
Venta $28,600.00
A p. de costo
Costo de ventas $19,600.00
Almacen $19,600.00
BANCO ALMACEN
DEBE(CARGOS) HABER(ABONO) DEBE(CARGOS) HABER(ABONO)
$10,000.00 $5,750.00
$6,000.00 $9,450.00
$18,000.00
$5,750.00 $19,600.00
M.D $28,000.00 M.A $5,750.00 $4,700.00
S.D $22,250.00 $14,400.00
$10,800.00
M.D $41,650.00 M.A $29,050.00
CAPITAL S.D $12,600.00
DEBE(CARGOS) HABER(ABONO)
$16,000.00
PROVEEDORES
M.A $16,000.00
S.A $16,000.00 DEBE(CARGOS) HABER(ABONO)
$4,700.00
$14,400.00
$10,800.00
M.A $29,900.00
VENTA
S.A $29,900.00
DEBE(CARGOS) HABER(ABONO)
$18,000.00
$28,600.00 COSTO DE VENTA
M.A $46,600.00
DEBE(CARGOS) HABER(ABONO)
S.A 46,600.00
$9,450.00
$19,600.00
M.D $29,050.00
S.D $29,050.00
CLIENTES
DEBE(CARGOS) HABER(ABONO)
$28,600.00
M.D $28,600.00
S.D $28,600.00
"AXON"
ESTADO DE RESULTADO DEL 01 DE ENERO AL 31 DE DICIEMBRE DEL AO XX
1 2 3 4
Ventas $46,600.00
Costo de ventas $29,050.00
Utilidad bruta $17,550.00
ISR $5,265.00
PTU $1,755.00
Utilidad neta $10,530.00
"AXON"
BALANCE GENERAL DEL 01 DE ENERO AL 31 DE DICIEMBRE DEL AO XX
1 2 3 4
ACTIVO
Banco $22,250.00
Almacen $12,600.00
Clientes $28,600.00 $63,450.00
PASIVO
Proveedores $29,900.00
ISR $5,265.00
PTU $1,755.00 $36,920.00
Capital $16,000.00 $26,530.00
Utilidad neta $10,530.00
Tarjetas de almacn
Valuacion
Existencia x ultimo costo promedio calculado
7 x 1589.003= 11,123.021
Articulo: PEPS "AXON" Clave del articulo: Almacen:
Proveedor: Casillero: Unidad:
Fecha: Minimo: Maximo: Fecha: Minimo: Maximo:
Limites revisados en: {
Unidades Costos Valores
Fecha Frac. No. Entrada Salida Existencia Unitario Promedio Debe Haber Saldo
01-ene-04 xxx 6 6 $1,000 $6,000 $6,000
02-ene-04 xxx 5 11 $1,150 $5,750 $11,750
03-ene-04 xxx 4 15 $1,175 $4,700 $16,450
04-ene-04 xxx 9 6 c.vta $9,450
(6x1,000) $1,000 $6,000 $7,000
(3x1,150) $1,150 $3,450
05-ene-04 xxx 8 14 $1,800 $14,400 $21,400
06-ene-04 xxx 6 20 $1,800 $10,800 $32,200
07-ene-04 xxx 13 7 c.vta$19,600
(2x1,150) $1,150 $2,300 $12,600
(4x1,175) $1,175 $4,700
(7x1,800) $1,800 $12,600
Valuacion
Existencia x costo al que quedo
7 x 1,800= 12,600
Articulo: UEPS "AXON" Clave del articulo: Almacen:
Proveedores: Casilleros: Unidad:
Fecha Minimo Maximo Fecha Minimo Maximo
Limites revisados en: {
Unidades Costos Valores
Fecha Frac. No Entrada Salida Existencia Unitario Promedio Debe Haber Saldo
01-ene-04 xxx 6 6 $1,000 $6,000 $6,000
02-ene-04 xxx 5 11 $1,150 $5,750 $11,750
03-ene-04 xxx 4 15 $1,175 $4,700 $16,450
04-ene-04 xxx 9 6 c.vta$10,450
(4x1,175) $1,175 $4,700 $6,000
(5x1,150) $1,150 $5,750
05-ene-04 xxx 8 14 $1,800 $14,400 $20,400
06-ene-04 xxx 6 20 $1,800 $10,800 $31,200
07-ene-04 xxx 13 7 c.vta$23,400
(6x1,800) $10,800
(7x1,800) $12,600 $7,800
Valuacion
6x1,000 = 7,800
1x1,800