Taller 05 Metodo de Participacion Patrimonial
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Taller 05
MATRICES Y SUBORDINADAS MÉTODO DE PARTICIPACÍON PATRIMONIAL Ir a
MÉTODOS DE VALUACIÓN
5.1 5.1
MÉTOD ÉTODO O DEL DEL COS COSTO TO
5.2
CONVERSIÓN MÉTODO DEL COSTO AL MÉTODO DE PARTICIPACIÓN PATRIMONIAL
5.3
OPERACIONES EN EL MÉTODO DE PARTICIPACIÓN PATRIMONIAL
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METODOS DE VALUACIÓN MÉTODO DEL COSTO = VALOR NOMINAL
Taller 5.1 CASA MATRIZ
SUBORDINADA
BALANCE GENERAL SURCOLOMBIANA S.A. A 01 de Enero de 2007
BALANCE GENERAL COMERCIALIZADORA DEL ORIENTE S.A. A 01 de Enero de 2007
Activos 1 10 5 Caja general 1 11 0 Bancos 1 30 5 Clientes 1 43 5 Electrodomésticos y m 1 50 4 Terrenos urbanos 1 51 6 1 5 Construcciones 1 70 5 Gastos anticipados Pasivos 2 10 5 Obligaciones financieras 2 20 5 Proveedores Nacionales 2 40 4 Impuesto de renta Total pasivos Patrimonio 3 10 5 Capital suscrito y pagado 3 30 5 Reserva legal 3 60 5 Utilidades del ejercicio 3 70 5 Utilidades acumuladas Total patrimonio Totales
3 0, 0 0 0 100,000 615,000 1,220,000 200,000 800,000 35,000 400,000 220,000 35,000 655,000
3,000,000
2,000,000 45,000 200,000 100,000 2,345,000 3,000,000
Activos 1105 Caja general 1110 Bancos 1305 Clientes 1435 Electrodomésticos y m 1504 Terrenos urbanos 1705 Gastos anticipados Pasivos 2105 Obligaciones financieras 2205 Proveedores Nacionales 2404 Impuesto de renta Total pasivos Patrimonio 3105 Acciones ordinarias 3105 Acciones preferenciales 3305 Reserva legal 3605 Utilidades del ejercicio Total patrimonio Totales Ordinarias No acciones
2,000 19,000 169,000 1,200,000 190,000 20,000 100,000 1,200,000 20,000 1,320,000
1,600,000
100,000 Ac Acciones pr privilegiadas 1 000 No acciones
100,000 100,000 2 0, 0 0 0 60,000 2 8 0 ,0 0 0 1,600,000 100,000 1 000
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Taller 5.1 Regis Registr tra/ a/
METODOS DE VALUACIÓN MÉTODO DEL COSTO = VALOR NOMINAL
Inve Invers rsión ión de la la Casa Casa Mat Matri rizz en Subo Subord rdin inad ada a
2 L a Ca Casa Ma Matriz ad adquiere un una pa participación de de la las ac acciones pr preferenciales Porcentaje de participación en la Subordinada Código Cuenta Débitos Créditos 12052002 Acciones preferentes 70,000 111005 Moneda nacional 70,000 Regis Registr tra/ a/ Inve Invers rsión ión de la la Casa Casa Mat Matri rizz en Subo Subord rdin inad ada a
70.0%
3 La Casa Casa Matr Matriz iz valo valori riza za las las inv inver ersi sion ones es por por may mayor or valo valorr en en lib libro ross en en Subo Subord rdina inada da Valor en libros en la Subordinada 70.0% Valor pagado por la Casa Matriz Valorización de las acciones Código Cuenta Débitos Créditos 190505 Valorización Inversiones 56,000 380505 Superávit por valorización 56,000 Regis Registr tra/ a/ Valo Valori riza zaci ción ón de de inve invers rsion iones es en en Subo Subord rdina inada da
100,000 70,000
280, 280,00 000 0 196,000 140,000 56 , 000
DISTRIBUCIÓN DE UTILIDADES SOCIALES 2007 4 La Subor ubordi dina nada da liqu liquid ida a el divi divide dend ndo o pref prefer eren enccial ial sobr obre acc accione ioness pref prefer eren ente tess 100, 100,00 000 0 Dividendos en la subordinada (Porcentaje pactado) 15.0% 15,000 Participación de la Casa Matriz 70.0% 10,500 Código Cuenta Débitos Créditos Código Cuenta Débitos Créditos 110505 Caja general 10,500 3605 05 Utilidad del ejercicio 15,000 421505 De sociedades anónimas 10,500 11 10 05 Moneda nacional 15 , 000 Registra/ Rendimiento financieros en sociedades anónimas Registra/ Rendimiento financieros en sociedades anónimas
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Taller 5.1 C ó di g o 360505 330505 331515 370505 236005 Registra/
METODOS DE VALUACIÓN MÉTODO DEL COSTO = VALOR NOMINAL
Cuenta Débitos Créditos Utilidades del ejercicio 200,000 Reserva legal 20,000 Reserva ocasional 60,000 Utilidades acumuladas 20,000 Dividendos 100,000 Distribución de utilidades por la la asamblea ge general
7 La L a Subordinada informa a la Casa Matriz sobre el reparto de utilidades Dividendos en la subordinada C ó di g o Cuenta Débitos Créditos 134505 Dividendos y/o participa 18,900 421505 De sociedades anónimas 18,900 Regi Regist stra ra// Rend Rendim imie ient nto o finan financi cier eros os en Soci Socieda edade dess Anóni Anónima mass
Código 360505 330505 3 31515 370505 236005 Registra/ 70.0%
8 La Ca Casa Ma Matriz co contabiliza la la di disminuc nución de su pa participación en en el el su super perávit C ó di g o Cuenta Débitos Créditos 380505 Superávit por valorización 18,900 190505 Valorización inversiones 18,900 Regi Regist stra ra// Desv Desval alor oriz izac ación ión de las las inve invers rsio iones nes en en Subor Subordin dinad ada a
Cuenta Débitos Créditos Utilidades del ejercicio 45,000 Reserva legal 4,500 Reserva ocasional 4,500 Utilidades acumuladas 9,000 Dividendos 27,000 Distribución de de ut utilidades por la as asamblea ge general
27,000 18,900
18,900
OPERACIONES ENTRE SUBORDINADA Y MATRIZ 9 La La Casa Matriz recibe un % de la mercancía de la Subordinada Porcentaje de utilidad de la subordinada Valor de las mercancias recibidas por la Casa Matriz Impuesto al valor agregado generado por la subordinada
80 % 20 % 1 6. 0 %
960,000 192,000 1,152,000 184,320
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Taller 5.1
METODOS DE VALUACIÓN MÉTODO DEL COSTO = VALOR NOMINAL
10 La Cas Casa a Mat Matri rizz ven vende de a terc tercer eros os par parte te de de las las mer merca canc ncía íass rec recib ibid idas as con con un un cost costo o Nivel de ventas de la mercancía recibida (Porcentaje) 90.0% Porcentaje de utilidad bruta de la Casa Matriz mas el costo 120.0% Impuesto al valor agregado 16.0% Retención en la fuente hecha por los clientes de la Matriz 3.5% C ó di g o Cuenta Débitos Créditos 11 1 005 Nacionales 1,399,680 13 5 515 Retención en la fuente 43,546 41 3 536 Electrodomésticos y m 1,244,160 24 0 804 Impuesto al valor agregado 199,066 Regi Regist stra ra// Vent Venta a parci parcial al de con conta tado do de la la merc mercanc ancia iass reci recibi bida da
C ó di g o 61 3 536 14 3 536 Regi Regist stra ra//
1,15 1,152, 2,000 000 1,036,800 1,244,160 199,066 43,546
Cuenta Débitos Créditos Costo de venta 1,036,800 Electrodomésticos y m 1,036,800 Cost Costo o de de ven venta ta de merc mercanc ancía ía reci recibi bida da
11La Cas Casa Mat Matri rizz ven vende de a ter tercceros eros par parte de sus merc ercanc ancía que que tie tiene ne un cost costo o Nivel de ventas de la mercancía recibida (Porcentaje) 50.0% Porcentaje de utilidad bruta de la Casa Matriz mas el costo 120.0% Impuesto al valor agregado 16.0% Retención en la fuente hecha por los clientes de la Matriz 3.5% C ó di g o Cuenta Débitos Créditos 11 1 005 Nacionales 823,500 13 5 515 Retención en la fuente 25,620 41 3 536 Electrodomésticos y m 732,000
1,22 1,220, 0,00 000 0 610,000 732,000 117,120 25,620
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Taller 5.1 2 22 5 0 5 1 11 0 0 5 Registra/
METODOS DE VALUACIÓN MÉTODO DEL COSTO = VALOR NOMINAL
Filiales 1,036,800 Moneda nacional Recibo de pago de la Subordinada
111005 131505 Registra/
1,036,800
Moneda nacional 1,036,800 Moneda nacional Pago de la obligación con la Casa Matriz
1,036,800
PAGO DE IMPUESTO DE RENTA Y/O OBLIGACIONES 13 Las compañías pagan el impuesto de renta y complementario Código Cuenta Débitos Créditos 2 40 4 Impuesto de renta y pat 35,000 1 11 0 0 5 Moneda nacional 35,000 Registra/ Pago de imuesto de renta y complementarios 14 Las compañías pagan otras obligaciones obligaciones Obligaciones financieras Intereses Retención sobre intereses Proveedores Código Cuenta Débitos Créditos 2 10 5 Obligaciones financieras 200,000 2 20 5 Proveedores nacionales 132,000 5 30 5 0 5 Intereses 8,000 2 36 5 3 5 Rendimientos financieros 560 1 11 0 0 5 Moneda nacional 339,440 Registra/ Pago de obligaciones
35,000 20,000 Código Cuenta Débitos Créditos 2404 Impuesto de renta y pat 20,000 111005 Moneda nacional 20,000 Registra/ Pago de imuesto de renta y complementarios 50% 2.0% 7.0% 60 %
200,000 8,000 560 132,000 Código Cuenta 2105 Obligaciones financieras 2205 Proveedores nacionales 530505 Intereses 236535 Rendimientos financieros 111005 Moneda nacional Registra/ Pago de obligaciones
GASTOS ADMINISTRATIVOS Y DE VENTAS
100 %
100,000 2,000 140 70 % 840,000 Débitos Créditos 100,000 840,000 2,000 140 941,860
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Taller 5.1 52 9 595 23 6 540 11 1 005 Registra/
METODOS DE VALUACIÓN MÉTODO DEL COSTO = VALOR NOMINAL
Gastos diversos admon 75,000 Compras Moneda nacional Gastos diversos de administración
519595 236540 111005 Registra/
4,500 70,500
17 Gastos de impuestos de renta sobre un plan de utilidad anual Porcentaje de retención en la fuente C ó di g o Cuenta Débitos Créditos 54 0 505 Impuesto de renta 28,333 26 1 505 Impuesto de renta 28,333 Registra/ Gasto Im Impuesto de de re renta y co complementario de del mes 18 Las compañias amortizaron los gastos pagados por anticipado Porcentaje de amortización a cinco años 20 00%
1,000,000 34.0%
1 67 %
Gastos diversos admon 75,000 Compras Moneda nacional Gastos diversos de administración
4,500 70,500
83,333 600,000 50,000 28,333 34.0% 17,000 Código Cuenta Débitos Créditos 540505 Impuesto de renta 17,000 261505 Impuesto de renta 17,000 Registra/ Gasto Im Impuesto de de re renta y complementario del mes 35,000 583
1 6 7%
20,000 333
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Taller 5.1
METODOS DE VALUACIÓN MÉTODO DEL COSTO = VALOR NOMINAL
54 0 50 5 C ód i go 41 3 53 6 59 0 50 5 Registra/
Impuestos de renta y patrimonio Cuenta Débito Crédito Venta electrodomésticos 1,976,160 Ganancias y pérdidas 1,976,160 Cierre de ingresos del período
C ód i go 42 1 50 5 59 0 50 5 Regi Regist stra ra//
Cuenta Débito Crédito De sociedades anónimas 29,400 Ganancias y pérdidas 29,400 Cier Cierre re de rend rendim imie ient ntos os finan financi cier eros os
C ód i go 59 0 50 5 61 3 53 6
Cuenta Ganancias y pérdidas Costo de ventas
Débito Crédito 1,646,800 1,646,800
28,333 17,000 Código Cuenta Débito Crédito 413536 Venta electrodomésticos 1,152,000 590505 Ganancias y pérdidas 1,152,000 Registra/ Cierre de ingresos del período
Código 590505 613536
Cuenta Ganancias y pérdidas Costo de ventas
Débito Crédito 960,000 960,000
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METODOS DE VALUACIÓN MÉTODO DEL COSTO = VALOR NOMINAL
Taller 5.1 590505 360505 371005 Registra/
Ganancias y pérdidas 156,843 Utilidad del ejercicio Pérdida del ejercicio 0 Cierre general del ejercicio contable
0 156,843
590505 3605 05 371005 Registra/
Ganancias y pérdidas 23,667 Utilidad del ejercicio Pérdida del ejercicio 0 Cierre general del ejercicio contable
CAMBIOS EN LA ESTRUCTURA FINANCIERA BALANCE GENERAL SURCOLOMBIANA S.A. A 31 de Diciembre de 2007
24
Activos 1105 1110 12052001
Caja general Bancos Acciones ordinarias
40,500 616,840 70 000
BALANCE GENERAL EDITORA LA NACION S.A. A 31 de Diciembre de 2007 Activos 1105 1110 1305
Caja general Bancos Clientes
2,000 -61,120 1 69 000
0 23,667
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Taller 5.1 3605 Utilidades del ejercicio 371005 Pérdida del ejercicio 3705 Utilidades acumuladas 380505 Superávit por valorización 381004 Terrenos Total patrimonio
Totales
4135 6135
METODOS DE VALUACIÓN MÉTODO DEL COSTO = VALOR NOMINAL 156,843 0 120,000 26,600 200,000 2,628,443 0
3,486,622
Total patrimonio Totales 0 Utilidad para acciones ordinarias Utilidad para acciones preferentes
9 1 9 ,0 6 7
321,667 919,067
90.0% 15.0%
21,300 15,000
3,486,622
ESTADO DE RESULTADOS SURCOLOMBIANA S.A. Período terminado a 31 de Diciembre de 2007 Comercio al por mayor y por menor 1,976,160 Costo de ventas 1 646 800
4135 6135
ESTADO DE RESULTADOS EDITORA LA NACION S.A. Período terminado a 31 de Diciembre de 2007 Comercio al por mayor y por menor 1,152,000 Costo de ventas 960 000
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Taller 5.2
Activos 1 10 5 1 11 0 12052001 12052002 1 30 5 1 34 5 1 35 5 1 43 536
METODOS DE PARTICIPACIÓN PATRIMONIAL CONVERSIÓN DEL MÉTODO DE COSTO AL DE PARTICIPACIÓN PATRIMONIAL CASA MATRIZ
SUBORDINADA
BALANCE GENERAL SURCOLOMBIANA S.A. A 01 de Febrero de 2008
BALANCE GENERAL EDITORA LA NACION S.A. A 01 de Febrero de 2008
Caja general Bancos Ac Acciones ordinarias Acciones preferentes Clientes Dividendos y/o participa Retención en la fuente Electrodomésticos y m
40,500 616,840 70,000 70,000 615,000 18,900 69,166 725 200
Activos 1 105 1110 1305 131505 135515 143 5 1504 1705
Caja general Bancos Clientes Ventas a Casa Matriz Retención en la fuente Electrodomésticos y m Terrenos urbanos Gastos anticipados
2,000 -61,120 169,000 259,200 40,320 240,000 190,000 19 667
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Taller 5.2 T t l
METODOS DE PARTICIPACIÓN PATRIMONIAL CONVERSIÓN DEL MÉTODO DE COSTO AL DE PARTICIPACIÓN PATRIMONIAL 3 48 6 622
3 48 6 622 0
V l
206 67 V l
i tí
115 00
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Taller 5.2
METODOS DE PARTICIPACIÓN PATRIMONIAL CONVERSIÓN DEL MÉTODO DE COSTO AL DE PARTICIPACIÓN PATRIMONIAL A 01 d E
d 2 007
280 000
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METODOS DE PARTICIPACIÓN PATRIMONIAL CONVERSIÓN DEL MÉTODO DE COSTO AL DE PARTICIPACIÓN PARTICIPACIÓN PATRIMONIAL
Taller 5.2 C ódi
C
t
Débit
C édit
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Taller 5.2
METODOS DE PARTICIPACIÓN PATRIMONIAL CONVERSIÓN DEL MÉTODO DE COSTO AL DE PARTICIPACIÓN PATRIMONIAL SURCOLOMBIANA S A
EDITORA LA NACION S A
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METODOS DE PARTICIPACIÓN PATRIMONIAL CONVERSIÓN DEL MÉTODO DE COSTO AL DE PARTICIPACIÓN PATRIMONIAL
Taller 5.2 T t l
ti
i
2 667 783
Ad i i t d
C t d
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