Taller 2 Contabuilidad(1)
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BALANCE INICIALEMPRESA XYZ LTDA
ACTIVOS
BANCOS 250,000,000.00
ACCIONES 10,000,000.00
CERTIFICADOS 5,000,000.00
CLIENTES 12,500,000.00
MERCANCIAS NO FABRICADAS 15,000,000.00
TERRENOS 180,000,000.00
CONSTRUCCIONES Y EDIFICACIONES 250,000,000.00
MAQUINARIA Y EQUIPO 35,500,000.00
EQUIPO DE OFICINA 32,500,000.00
FLOTA Y EQUIPO DE TRANSPORTE 45,000,000.00
SEMOVIENTES 103,000,000.00
BIENES DE ARTE 52,000,000.00
VALORIZACION DE PROPIEDAD PLANTA 34,000,000.00
TOTAL ACTIVOS 1,024,500,000.00
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BALANCE INICIALEMPRESA XYZ LTDA
PASIVOS
OBLIGACIONES FINANC. 27,000,000.00
TOTAL PASIVOS
PATRIMONIO
SUPERAVIT 34,000,000.00
APORTES SOCIALES 963,500,000.00
TOTAL PATRIMONIO
TOTAL PASIV y PATRIM. 1,024,500,000.00
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1. REGISTROS EN EL LIBRO DIARIO.EMPRESA XYZ
TRANSACCIONES ABRIL 2013
1. Compra ………
CODIGO DETALLE DEBITO mercancias $ 11,000,000iva $ 1,760,000retefuentebancos
SUMAS IGUALES $ 12,760,000
2. Vende …………
CODIGO DETALLE DEBITO clientes $ 12,000,000iva $ 192,000retefuentemercnciasSUMAS IGUALES $ 12,192,000
3. Vende …………CODIGO DETALLE DEBITO
mercancias $ 15,300,000iva $ 2,448,000caja
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SUMAS IGUALES $ 17,748,000
5. …………CODIGO DETALLE DEBITO
inversiones $ 14,500,000bancos
SUMAS IGUALES $ 14,500,000
6. …………CODIGO DETALLE DEBITO
caja $ 12,500,000clientes
SUMAS IGUALES $ 12,500,000
7 …………CODIGO DETALLE DEBITO
FLOTA Y EQUIPO $ 48,000,000IVA $ 7,680,000PROVEEDOR
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SUMAS IGUALES $ 55,680,000
8. …………CODIGO DETALLE DEBITO
gastos x anticipos $ 12,000,000retefuentebanco
SUMAS IGUALES $ 12,000,000
9. …………CODIGO DETALLE DEBITO
proveedores $ 2,700,000banco
SUMAS IGUALES $ 2,700,000
10.…………CODIGO DETALLE DEBITO
seguros $ 4,800,000banco
SUMAS IGUALES $ 4,800,000
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11 …………CODIGO DETALLE DEBITO
gastos x anticipafo $ 8,000,000banco
SUMAS IGUALES $ 8,000,000
12…………CODIGO DETALLE DEBITO
banco $ 12,500,000caja
SUMAS IGUALES $ 12,500,000
13 …………CODIGO DETALLE DEBITO
SUMAS IGUALES $ 0
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15 …………CODIGO DETALLE DEBITO
equips de computo $ 1,600,000caja
SUMAS IGUALES $ 1,600,000
16 …………CODIGO DETALLE DEBITO
SUMAS IGUALES $ 0
19 …………CODIGO DETALLE DEBITO
gastos de personalsalarios
SUMAS IGUALES $ 0
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1. REGISTROS EN EL LIBRO DIARIO.EMPRESA XYZ
TRANSACCIONES ABRIL 2013
1. Compra ………
CREDITO
$ 385,000$ 12,375,000
$ 12,760,000
2. Vende …………
CREDITO
$ 420,000$ 11,772,000$ 12,192,000
3. Vende …………CREDITO
$ 17,748,000
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$ 17,748,000
5. …………CREDITO
$ 14,500,000
$ 14,500,000
6. …………CREDITO
$ 12,500,000
$ 12,500,000
7 …………CREDITO
$ 55,680,000
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$ 55,680,000
8. …………CREDITO
$ 720,000$ 11,280,000
$ 12,000,000
9. …………CREDITO
$ 2,700,000$ 2,700,000
10.…………CREDITO
$ 4,800,000
$ 4,800,000
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11 …………CREDITO
$ 8,000,000
$ 8,000,000
12…………CREDITO
$ 12,500,000
$ 12,500,000
13 …………CREDITO
$ 0
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15 …………CREDITO
$ 1,600,000
$ 1,600,000
16 …………CREDITO
cfjh
$ 0
19 …………CREDITO
$ 0
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CUENTAS TEMPRESA
valoresiniciales (saldos Iniciales)
1105 CAJA $ - $ 12,500,000 $ 12,500,000
$ 17,748,000
$ 100,000,000
$ 117,748,000 g $ 130,248,000
#VALUE! $ -
2205 PROVEEDORES $ 55,680,000
$ 5,568,000
$ 50,112,000 $ 55,680,000 $ 55,680,000 $ -
equipos de computo $ 32,500,000 1 $ 1,600,000
$ 34,100,000 $ -
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cuentas x pagar $ 7,894,781 $ 1,260,000
$ 9,154,781 $ -
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CUENTAS TEMPRESA
1110 BANCOS $ 250,000,000
$ 12,375,000
$ 14,500,000 $ 12,500,000 $ 11,280,000
$ 4,800,000 $ 8,000,000 $ 117,748,000 1
$ 262,500,000 $ 168,703,000 $ 93,797,000 $ -
flota y quipo $ 45,000,000
$ 48,000,000 1
$ 93,000,000 $ - $ 93,000,000
2408 IVA x PAGAR $ 1,760,000 $ 192,000 $ - $ 2,448,000 $ 7,680,000
$ 12,080,000 $ -
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servicios publicos $ 1,260,000
$ - $ 1,260,000
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CUENTAS TEMPRESA
mercancias $ 15,000,000 $ 11,000,000
$ 11,772,000 $ 15,300,000
1 $ 41,300,000 $ 11,772,000 $ 29,528,000 $ -
1445 INV. REPUESTOS Y ACC. $ 10,000,000
$ 14,500,000
$ 24,500,000 $ -
236540 RTEFUENTE COMPRAS $ 385,000 $ 420,000
$ - $ 805,000
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clientes $ 12,500,000 $ 12,000,000 $ 12,500,000
$ 11,520,000
$ 480,000 $ 24,500,000 $ 24,500,000 $ - $ -
obligaciones financieras 27000000 $ 27,000,000
$ 27,000,000 $ 27,000,000 $ - $ -
salarios $ 7,894,781
$ - $ 7,894,781 $ - $ -
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ENTRADA SALIDACANT. VL.UNIT. VL.TOTAL CANT. VL.UNIT.
10,000 1,100 11,000,000 8,000 1,500 9,000 1,700
500 1,700 850,000
costo de venta
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SALIDA SALDO VL.TOTAL CANT. VL.UNIT. VL.TOTAL
15,000 1,000 15,000,000 25,000 1,040 26,000,000
12,000,000 17,000 824 14,000,000 15,300,000 8,000 163 1,300,000
8,500 253 2,150,000
27,300,000
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ANUAL
MAQUINARIA Y EQUIPO 35,500,000 3,550,000 EQUIPO DE OFICINA 34,100,000 6,820,000 FLOTA Y QUIPO DE TRSANPORTE 93,000,000 18,600,000
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MENSUAL total depreciacion 4 meses
29,583 118,333 113,667 454,667 310,000 1,240,000
1,813,000
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SALARIO MINIMO 589,500.00 2,456
HORAS 240.00
PEDRO NADIE2456,25*1,35%*5 16,579.69 2456,25*1,25%*2 6,140.63 2456,25*1,75%*5 21,492.19 2456,25*2,25%*6 33,159.38 2456,25*2,75%*4 27,018.75 TOTAL 104,390.63
MARIA TORRES2456,25*1,35%*3 9,947.81 2456,25*1,25%*4 12,281.25 2456,25*1,75%*4 17,193.75 2456,25*2,25%*8 44,212.50 2456,25*2,75%*3 20,264.06 TOTAL 103,899.38
DIAS SALARIO HORAS EXTRAS DESCUENTOS
PERO NADIE 28 550,200 104,390.63 JUAN ZAMBA 26 805,650 134,234.06 90,000 LUIS VIDAL 28 844,950 114,829.69 70,000 MARIA TORRES 30 884,250 103,899.38 GLORIA CASAS 24 1,355,850 133,620.00 CARLOS PELAEZ 28 2,908,200 114,706.88 TOTAL 7,349,100 705,681 160,000
7,189,100
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VALOR HORA
JUAN ZAMBA2456,25*1,35%*4 13,263.75 2456,25*1,25%*6 18,421.88 2456,25*1,75%*7 30,089.06 2456,25*2,25%*7 38,685.94 2456,25*2,75%*5 33,773.44 TOTAL 134,234.06
GLORIA CASAS2456,25*1,35%*4 13,263.75 2456,25*1,25%*5 15,351.56 2456,25*1,75%*5 21,492.19 2456,25*2,25%*9 49,739.06 2456,25*2,75%*5 33,773.44 TOTAL 133,620.00
TOTAL SALARIO
654,591 849,884 889,780 988,149 1,489,470 3,022,907 7,894,781
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LUIS VIDAL2456,25*1,35%*5 16,579.69 2456,25*1,25%*3 9,210.94 2456,25*1,75%*8 34,387.50 2456,25*2,25%*5 27,632.81 2456,25*2,75%*4 27,018.75 TOTAL ###
CARLOS PELAEZ2456,25*1,35%*2 6,631.88 2456,25*1,25%*7 21,492.19 2456,25*1,75%*10 42,984.38 2456,25*2,25%*3 16,579.69 2456,25*2,75%*4 27,018.75 TOTAL ###
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ESTADO DE RESULTADO CONTABILIDAD II LTDA
VENTAS $ 29,528,000 DEVOLUCIONES $ 850,000 INGRESOS OPERACIONALES $ 28,678,000 COSTOS DE VENTAS $ 27,300,000 UTILIDAD RUTA OPERACIONAL $ 1,378,000 GASTOS OPERACIONAELS DE VENTASGASTOS OPERACIONALES DE OPERACIÓN $ 9,154,781 TOTAL GASTOS OPERACIONALES $ 9,154,781 UTILIDAD OPERACIONAL $ 9,154,781 INGRESOS NO OPERACIONALESCOSTOS Y GASOS PO PAGAR $ 15,500,000 GATOS NO OPERACIONALES $ 24,654,781 UTILIDAD ANTES IMPUESTOIMPUESTA DE RENTA $ 12,885,000 UTILIDA LIQUIDA $ 11,769,781 RESERVAUTILIDAD EJERCICIO $ 11,769,781
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BALANCE INICIALEMPRESA XYZ LTDA
ACTIVOS PASIVOS
BANCOS 93,797,000.00 cuentas x pagar
ACCIONES 24,500,000.00 impuestosCERTIFICADOS 5,000,000.00
DEPRECIACION 1,813,000.00 TOTAL PASIVOS
MERCANCIAS NO FABRICADAS 29,528,000.00
TERRENOS 180,000,000.00 PATRIMONIO
CONSTRUCCIONES Y EDIFICACIONES 250,000,000.00 SUPERAVIT
MAQUINARIA Y EQUIPO 35,500,000.00 APORTES SOCIALES
EQUIPO DE OFICINA 34,100,000.00 UTILIDAD
FLOTA Y EQUIPO DE TRANSPORTE 93,000,000.00
SEMOVIENTES 203,000,000.00
BIENES DE ARTE 52,000,000.00
VALORIZACION DE PROPIEDAD PLANTA 34,000,000.00
TOTAL PATRIMONIO
TOTAL ACTIVOS 1,036,238,000.00 TOTAL PASIV y PATRIM.
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BALANCE INICIALEMPRESA XYZ LTDA
PASIVOS
9,154,781.00
12,885,000.00
34,000,000.00
963,500,000.00
11,769,781.00
1,031,309,562.00
$ 4,928,438