CASO 2 LA EXITOSA - Plantilla22

 

ECUACIÓN CONTABLE Mes de Febrero 2019

Fecha 2/1/2019 2/2/2019 2/4/2019 2/8/2019 2/12/2019 2/18/2019 2/25/2019 2/26/2019 2/27/2019 2/28/2019 2/28/2019 2/28/2019 2/28/2019 Saldo Final

Caja y Bancos

 S/. 1,600,000 S/. (106,200) S/. (165,200)  S/. 354,000  S/. 200,000 S/. (5,000)

Cuentas Cobrarpor Comerciales

Cuentas Cobrarpor a Personal

S/. 531,000  S/. 5,000

S/. (59,000)  S/. 70,800 S/. (84,960) S/. (141,600)

 S/. 1,662,840

S/. 531,000

S/. 5,000

Mes de Marzo 2019

Fecha

Caja y Bancos

 S/. 1,662,840 Saldo Inicial SI 2/22/2019 pago pl plaanilla 3/2/2019 MERCADERÍAS S/. (247,800) 3/5/2019 pago merca S/. (11,800) 3/5/2019 3/7/2019 3/11/2019 3/15/2019

S/. (21,240)  S/. 531,000

Cuentas por Cobrar Comerciales

S/. 531,000

 S/. 1,062,000 S/. (531,000)

Cuentas por Cobrar a Personal

S/. 5,000

 

3/15/2019 3/25/2019 3/25/2019 3/29/2019 3/29/2019 3/29/2019 3/29/2019 3/29/2019 3/29/2019 3/29/2019 3/29/2019 Saldo Final

S/. (2,200)  S/. 70,000 S/. (100,000)  S/. 1,000

S/. (1,000)

S/. (47,200)

 S/. 1,834,600

S/. 1,062,000

S/. 4,000

 

CASO EMPRESA COME =

ACTIVO Mercaderías

Seguros pagados por adelantado

Alquileres pagados por adelantado

Activo Fijo

Depreciación acumulada

 S/. 400,000 S/. 300,000 S/. 140,000 S/. (500,000)

 S/. 72,000 S/. 120,000 S/. (1,450)

 S/. 200,000

S/. 72,000

S/. 120,000

S/. 140,000

S/. (1,450)

CASO EMPRESA COME =

ACTIVO Mercaderías

 S/. 200,000  S/. 700,000

S/. 600,000

Seguros pagados por adelantado

S/. 72,000

Alquileres pagados por adelantado

S/. 120,000

Activo Fijo

S/. 140,000

Depreciación acumulada

S/. (1,450)

 

S/. (6,000) S/. (10,000) S/. (1,500) S/. (35,000)

 S/. 1,465,000

S/. 66,000

S/. 110,000

S/. 140,000

S/. (2,950)

 

CIAL LA EXITOSA S.A.C. PASIVO Cuentas Pagarpor Proveedores

Remunerac. por Pagar

 S/. 247,800

Impuesto a la IGV por pagar Renta por pagar

Anticipo de clientes

Deuda a largo plazo

S/. (54,000) S/. (25,200)  S/. 135,000 S/. 200,000

S/. 11,800

S/. 259,600

S/. (1,800) S/. (9,000)  S/. 10,800 S/. (12,960) S/. (21,600)

S/. 0

S/. 60,000

 S/. 70,000 S/. 70,000

S/. 21,240

S/. 60,000

S/. 200,000

CIAL LA EXITOSA S.A.C. PASIVO Cuentas por Pagar Proveedores

 S/. 259,600  S/. 826,000 S/. (247,800) S/. (11,800)

Remunerac. por Pagar

S/. 0 S/. (10,000)

IGV por pagar

Impuesto a la Renta por pagar

S/. 21,240

S/. 70,000

S/. (126,000)

S/. 162,000 (21,240)  S/.

Anticipo de clientes

S/. 60,000

Deuda a largo plazo

S/. 200,000

 

S/. (200)

S/. (2,000)  S/. 70,000

S/. 100,000 S/. (100,000)

S/. (7,200) S/. (60,000)

S/. 826,000

S/. (10,000)

 S/. 28,600

 S/. 98,825 S/. 238,825

S/. 0

S/. 198,000

 

+

PATRIMONIO

+

Capital y Utilidades Retenidas

INGRESO

-

GASTOS Costo de Venta y Gastos

Ventas

 S/. 2,000,000

S/. 750,000

S/. 500,000

S/. 10,000 S/. 50,000

S/. 2,000,000

+

PATRIMONIO Capital y Utilidades Retenidas

S/. 1,450 S/. 70,000 S/. 631,450

S/. 750,000

+

INGRESO Ventas

-

GASTOS Costo de Venta y Gastos

 S/. 2,118,550 S/. 100,000

S/. 900,000

S/. (600,000)

 

 S/. 100,000

S/. 6,000 S/. 10,000

S/. 2,118,550

S/. 60,000

S/. 40,000 S/. 1,500 S/. 35,000

S/. 960,000

S/. (307,500)

 

 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0

S/. 0 S/. 110,000 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0

 

 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. 0 S/. (98,825)  S/. 11,175

 

La Exitosa S.A.C. Estado de Situación Financiera Al cierre del mes de

(En soles) Mar-19

Feb-19

Activo 1,834,600 1,062,000 4,000 1,465,000 66,000 110,000 4,541,600 140,000 (2,950) 137,050

1,662,840 531,000 5,000 200,000 72,000 120,000 2,590,840 140,000 (1,450) 138,550

4,678,650

2,729,390

Remuneraciones por pagar  Anticipo de clientes IGV por pagar  IR por pagar  Total Pasivo Corriente Deuda a largo plazo Total Pasivo No Corriente Total Pasivo Capital

826,000 (10,000) 0 28,600 98,825 943,425 198,000 198,000 1,141,425 2,118,550

259,600 0 60,000 21,240 70,000 410,840 200,000 200,000 610,840 2,000,000

Utilidades retenidas Total Patrimonio

2,433,825 4,552,375

438,550 2,438,550

5,693,800

3,049,390

Caja y Bancos Cuentas x Cobrar Comerciales Cuentas x Cobrar al personal Inventarios Seguros pagados por adelantado Alquileres pagados por adelantado Total Activo Corriente Activo Fijo Depreciación Acumulada Total Activo No Corriente

Total Activo Act ivo Pasivo Cuentas yx Patrimonio Pagar a Proveedores

Total Pasivo y Patrimonio

 

La Exitosa S.A.C. Estado de Resultados Variaciones 171,760 531,000 (1,000) 1,265,000 (6,000) (10,000) 1,950,760 0 (1,500) (1,500)

1,949,260 566,400 (10,000) (60,000) 7,360 28,825 532,585 (2,000) (2,000) 530,585 118,550 59,500 178,050

708,635

Por el Mes terminado en Ventas Costo de Ventas Utilidad Bruta Gastos de Administración Gastos de Venta Utilidad de Operación Gastos Financieros Utilidad antes de impuestos Impuesto a la Renta

Utilidad Neta

(En soles) Mar-19 960,000 (307,500) 652,500 (10,000) (307,500) 335,000 0 335,000 98,825

433,825

Feb-19 Variaciones 750,000 210,000 (500,000) 192,500 250,000 402,500 0 (10,000) (307,500) 250,000 85,000 0 0 250,000 85,000 (25,500) 70,000

320,000

59,500