Taller Final contabilidad

FASE 5 ESTRUCTURAR PROCESO CONTABLE TALLER FINAL

Presentado por: LUIS HUMBERTO CABRERA PÉREZ C.C. 80.773.312 YOHANA CARO C.C. 1.115.912.807 HIVIAN DAVID RAMÍREZ C.C. 1.121.327.134

Grupo 212018-11

Tutora FANNY MARCELA GARCÍA

UNIVERSIDAD NACIONAL ABIERTA Y A DISTANCIA - UNAD CONTABILIDAD Y COSTOS YOPAL MAYO 28 DE 2017

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INTRODUCCIÓN

El siguiente trabajo se realiza como el desarrollo sistemático de la materia través de sus diferentes procesos y la aplicación de los mismos en un ejercicio que contiene los diferentes tópicos de esta, de esta manera se da por familiarizado, conceptualizado, y entendido los diferentes programas contables que hacen parte del maravilloso mundo económico que es una realidad del mundo en que vivimos, es de esta manera entonces que  junto con los demás integrantes del grupo se s e cruzan cruz an conceptos, conc eptos, opiniones op iniones para la elaboración elabora ción y desarrollo del taller final de la materia. De esta manera, se desarrollará el taller final donde se contabilizaran todos los movimientos financieros de la empresa Saturno S.A. con respectivos comprobantes y documentos que validen la información contable.

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SOLUCIÓN PROBLEMAS FASE 5 SATURNO S.A. BALANCE DE COMPROBACIÓN AJUSTADO A NOVIEMBRE 30 DE 20XX CUENTAS

DÉBITOS

Caja

$ 41.000.000

Banco Nacional

$ 26.000.000

Banco del exterior

$ 22.000.000

Clientes

$ 10.000.000

Inventario materia prima

$ 40.000.000

Inventario producto terminado

$ 2.000.000

Inventarios repuestos y accesorios

$ 1.000.000

Edificio

$ 80.000.000

Depreciación acumulada edificio Terreno

CRÉDITOS

$ 26.000.000 $ 16.000.000

Obligación financiera Banco Nacional

$ 26.000.000

Obligación financiera banco del exterior

$ 22.000.000

Proveedores

$ 10.000.000

Acreedores

$ 1.600.000

Capital social

$ 60.000.000

Reserva legal

$ 10.000.000

Utilidad ejercicios anteriores

$ 14.400.000

Ventas

$ 110.000.000

Rendimiento financiero

$ 3.000.000

Gastos de ventas

$ 15.000.000

Gastos de administración

$ 16.000.000

Costo de ventas

$ 14.000.000

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Presenta el siguiente movimiento: 1. El 1° de diciembre, se autoriza la creación de la caja menos por un valor de $500.000, se establece como tope de gastos $60.000. Para su apertura se gira cheque del Banco de Colombia No. 12670 a nombre del responsable de esta, el señor Pedro Alcántara. 2. El 1° de diciembre se paga $6.000.000, por arrendamiento de una bodega por tres meses, a una persona del régimen simplificado. 3. Se compra equipo de oficina por valor de $12.000.000 a una persona del régimen común. La compra se realiza en Cali, la factura indica crédito a 90 días, y el 6.6 * 1000 para ICA. 4. El 2 de diciembre se compra a Tilan Ltda., régimen común, materia prima (500 unidades a $43.200 cada una) y 5000 unidades de materiales a $102 cada una. Se pacta el pago del 20% contra entrega, la factura contempla descuento así: 15%/5 días, 10%/10 días y el 5%/15 días. 5. El 3 de diciembre se efectúa la conciliación bancaria del banco de Colombia correspondiente al mes de noviembre, se tiene la siguiente información:

SATURNO S.A LIBRO AUXILIAR DE BANCOS Banco de Colombia MES: Noviembre Saldo inicial

$ 16.000.000

Consignación cheque 00125

$ 20.000.000

Cheque No. 12653

$ 7.000.000

Retiro cajero

$ 600.000

Cheque No. 12654

$ 1.000.000

Consignación cheques otras plazas

$ 8.000.000

Cheque No. 12655

$ 10.000.000

Retiro cajero

$ 600.000

Consignación cliente

$ 5.000.000

Cheque 12656

$ 3.600.000

 N.D. Chequera

$ 200.000

Saldo Noviembre 30

$ 26.000.000

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BANCO DE COLOMBIA EXTRACTO BANCARIO Cuenta Corriente: No. 182022 –  Enterprise  Enterprise S.A. MES: Noviembre Saldo Inicial

$ 14.000.000

Consignación cheque otras plazas

$ 3.000.000

Consignación cheque No. 00125

$ 20.000.000

Cheque No. 12650

$ 1.000.000

Retiro cajero Servicios

$ 600.000 $ 6.000

Cheque No. 12653

$ 7.000.000

Cheque No. 12655

$ 10.000.000

Consignación cheque otras plazas

$ 8.000.000

Retiro cajero Servicios

$ 600.000 $ 6.000

N.D. chequera

$ 300.000

N.C. intereses

$ 110.000

Saldo noviembre 30

$ 25.598.000

Información conciliación bancaria septiembre a octubre: 

Consignaciones pendientes por registrar en el Banco de Colombia: Cheque otras plazas $3.000.000



Cheques pendientes de Cobro: Cheque 12650 $1.000.000

6. El 6 de diciembre el señor Pedro Pérez, régimen simplificado hace un pedido de 190 unidades para entregar el 31 de diciembre, se cotizó a un precio de $120.000 unidad,

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9. El día 20 de diciembre, se realiza arqueo a la caja menor y se encontró la siguiente situación: Concepto

Valor

Producción

Administración

Ventas

En billetes y monedas

$ 190.000

Transporte taxi

$ 100.000

$ 50.000

$ 10.000

$ 40.000

Papelería

$ 50.000

$ 10.000

$ 40.000

Almuerzo trabajadores

$ 100.000

$ 100.000

Elementos cafetería

$ 60.000

$ 40.000

$ 20.000

10. Las compras se realizaron a personas naturales y los montos individuales no sobrepasaron los $40.000. Se solicitó con base en este arque, la legalización de la caja menos. 10. Se causa y se paga la nómina del mes de diciembre con base en la siguiente información: Nombre

Cargo

Sueldo

Horas extras

Pedro Alcántara Administrador

$ 800.000

Juan Castro

Vendedor

$ 400.000

Jaime Ortiz

Supervisor

$ 450.000

4 Diurnas

Andrés Ospina

Operario

$ 382.000

6 Nocturnas

Recargo nocturno Dominical

10

8

11. El 31 de diciembre se termina la orden de producción No. 2505, la cual es enviada a  producto terminado y entregada al señor Pérez; Pérez ; quien cancela el saldo.

INFORMACIÓN GENERAL 



 

El capital de la sociedad corresponde a 10.000 acciones, las cuales han sido suscritas y  pagadas en su totalidad. La empresa posee un solo producto terminado, el cual se realiza con una sola materia prima y un solo material indirecto. La empresa Saturno S.A. pertenece al régimen común. Por política de la empresa, aquellas facturas que presentan vencimiento superior a 300 días a diciembre 31 de cada año, se consideran deudas de difícil cobro.

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   





  

Materia prima 1000 unidades Producto terminado 50 unidades Repuestos y accesorios 10000 unidades Para la depreciación de la propiedad planta y equipo utiliza el método de línea recta (llevar la depreciación a gasto administración el 100%). El evalúo realizado al edificio y al terreno, arrojo valores de $61.000.000 y $15.000.000 respectivamente. El cargo por el arrendamiento se distribuye de acuerdo al uso de la superficie: 50% producción –  30%  30% administración  –  20%  20% ventas. El porcentaje estimado para la ARP del I.S.S. es del 1%. Para la provisión de cartera, se utiliza el método general. El estado de las facturas de venta es el siguiente: SATURNO S.A. ESTADO DE CARTERA Al 31 de diciembre  Factura  No.

Cliente

Valor 

Vencimiento

25

Pedro Higuera

$ 1.600.000

4 de noviembre del 2004

125

Luis Meza

$ 1.000.000

3 de enero de 2005

134

Juan Rodríguez

$ 1.200.000

6 de julio de 2005

325

Ángela Díaz

$ 800.000

8 de septiembre de 2005

342

Alberto Ceballos

$ 2.400.000

15 de noviembre de 2005

345

Julián Viáfara

$ 3.000.000

20 de enero de 2006

TOTAL



$ 10.000.000

Obtuvo préstamo de Chase Manhattan, por valor de U.S. $10.000, el 30 de noviembre

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DESARROLLO Contabilización de cada una de las cuentas 1

CREACION DE CAJA MENOR

Diciembre 1 de 2005

CUENTA

DESCRIPCION DESCRIPCION

DEBITO

110510

CAJA MENOR

$

110505

BANCOS

SUMAS IGUALES

2

$

CREDITO

500.000

500.000

$

500.000

$

500.000

PAGO DE ARRENDAMIENTO ARRENDAMIENTO

CUENTA

DESCRIPCION DESCRIPCION

DEBITO

170525

Arrendamiento diferido

$

6.000.000

240802

IVA

$

900.000

236530

Rte. Fuente Arriendos

$

210.000

233540

Costos Costos x pagar - Arrenda.

$

6.690.000

$

6.900.000

SUMAS IGUALES

3

$

6.900.000

CREDITO

COMPRA EQUIPO DE OFICINA

CUENTA

DESCRIPCION DESCRIPCION

DEBITO

1524

Equipo de oficina

$ 12.000.000

2205

Proveedores nacionales

240802

IVA descontable

CREDITO

$ $

1.920.000

13.999.200

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Compra de materia prima CUENTA

DESCRIPCIÓN

DÉBITO

1405

Materias primas

$21.600.000

2365

Retención en la fuente

$540.000

2205

Proveedores nacionales

$21.060.000

Sumas Iguales

$21.600.000

CRÉDITO

$21.600.000

Compra de materiales CUENTA

DESCRIPCIÓN

DÉBITO

1455

Materiales, repuestos y accesorios

$510.000

2408

Impuesto sobre las ventas por pagar

$81.600

2205

Proveedores Nacionales

CRÉDITO

$591.600

Sumas Iguales

$591.600

$591.600

CUENTA

DESCRIPCIÓN

DÉBITO

CRÉDITO

2205

Proveedores Nacionales

$4.330.320

1110

Bancos

Sumas Iguales

5

$4.330.320

$4.330.320

CONCILIACION BANCARIA Saldo extracto bancario

$ 26.000.000

$4.330.320

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Pagos contabilizados por la empresa y no por el banco (abonos realizados por la empresa y no cargados por el banco) CHEQUE No 12654

$1.000.000

CHEQUE No 12656

$3.600.000

 ND. CHQUERA

$200.000

Ingresos contabilizados por el banco y no por la empresa (abonos realizados  por el banco y no cargados por la empresa) CONSIGNACION CHEQUE OTRAS PLAZAS

$3.000.000

 NC. INTERESES

$110.000

Saldo según la empresa a la fecha

$ 24.402.000

6 VENTA DE MERCANCIAS CUENTA 110505 130505 41 61 1430

DESCRIPCION Caja Clientes Nal Ingresos operacionales Costo de Venta Productos terminados SUMAS IGUALES

DEBITO $ 11.400.000 $ 11.400.000 $ $

22.800.000

6.184.120

$ 22.800.000

7 ORDEN DE TRABAJO 2505 MATERIA PRIMA Entradas

CREDITO

Salidas

$ 6.184.120 $ 22.800.000

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8

ORDEN DE TRABAJO Se solicitan al almacén 6000 unidades de repuestos y accesorios para producción Costo = $102*6000= $612.000

CUENTA

DESCRIPCIÓN

DEBITO

1455

Inv. Repuestos y Accesorios

730501

Material indirecto

CRÉDITO $ 612.000

$ 612.000

Total

$ 612.000

$ 612.000

9 ARQUEO DE CAJA MENOR CONCEPTO

En billete y moneda Transporte taxi Papelería Almuerzo trabajadores Elementos cafetería

CUENTA 110510 5195 519530 519525 519545 7305 730502 730503

VALOR

$190.000 $100.000 $50.000 $100.000 $60.000

PRODUCCION ADMINISTRACION

$50.000 $10.000 $100.000 $40.000

DESCRIPCION Caja menor Diversos Papelería admón. Cafetería Transporte taxi Costos Indirectos de producción Papelería Almuerzo trabajadores

$10.000 $40.000

DEBITO $

70.000

40.000 20.000 10.000 $ 200.000

$ $

$40.000

$20.000

PARCIAL

$ $ $

VENTAS

10.000 100.000

CREDITO $ 310.000

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10 PAGO DE NOMINA Nombre

Cargo

Pedro Alcántara

Administrador Administrador

$ 800.000

Juan Castro

Vendedor

$ 400.000

Jaime Ortiz

Supervisor

$ 450.000

4 Diurnas

Andrés Ospina

Operario

$ 382.000

6 Nocturnas

Nombre

Salario base

Pedro Alcántara

$ 800.000

Juan Castro

$ 400.000

Jaime Ortiz

$ 450.000

Andrés Ospina

$ 382.000

Valor día

Valor Hora

Base

Base

26667 13333 15000 12733

Sueldo

Horas extras

Recargo nocturno

10

3333

Liquidados

30

1667

Auxilio de

Recargo

Horas Extras

Domingo Total

a pagar

transporte

Nocturno

800.000

-

-

-

-

-

800.000

400.000

63.600

-

-

-

-

463.600

450.000

63.600

-

9.375

-

-

522.975

382.000

63.600

5.571

-

16.713

22.283

490.167

190.800

5.571

9.375

16.713

22.283

2.276.742

Nocturna laborado

Diurnas

Devengo

30

30

1592

Salario

30

30

1875

8

DEVENGO

Días

Laborados

Dominical

30

30

30

TOTAL 120

120

2.032.000

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DEDUCCIONES SS Salud

Neto a pagar

Recibí Conforme

Pensión

32.000

32.000

736.000

16.000

16.000

431.600

18.375

18.375

486.225

17.063

17.063

456.041

83.438

83.438

2.109.866

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11 TERMINA ORDEN DE PRODUCCION NO. 2505 CUENTA 1430 7105 7205 7305

DESCRIPCION Producto terminado Costo producción MP Costo producción MOD Costos indirectos de fabricación SUMAS IGUALES

DEBITO $ 32.548.483

$ 32.548.483

CREDITO $ 30.240.000 $ 696.483 $ 1.612.000 $ 32.548.483

Entrega de mercancía al señor Pérez:

CUENTA DESCRIPCION 1105 Caja 130505 Clientes Nal SUMAS IGUALES

DEBITO $ 11.400.000 $ 11.400.000

CREDITO $ 11.400.000 $ 11.400.000

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Hoja de costos:

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Ajustes necesarios: Conciliación, depreciación, provisión, amortización, valorización o desvalorización Amortización arriendo: Se ajusta 1 mes de los 3 meses que se pagaron por anticipado. CUENTA DESCRIPCION 512010 Arriendos 170525 Gastos pg x anticipado Arri. SUMAS IGUALES

DEBITO $ 2.000.000 $ 4.000.000

Estado de Costos de artículos fabricados y vendidos a Diciembre 31 de 20xx Estado de Costos de ventas Inventario de materia prima inicial + Compra de inventarios = Materia prima disponible - Inventario de materia prima final =Costo de materia prima directa + Costo de mano de obra directa + Costo de servicios directos

$ $ $ -$ $ $ $

40.000.000 30.240.000 70.240.000 32.853.333 37.386.667 696.483 -

CREDITO $ $

2.000.000 4.000.000

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Estado de resultados clasificado a diciembre 31 de 20xx

= = -

=

ESTADO DE RESULTADO INGRESOS $ 22.800.000 COSTOS DE VENTA $ 15.330.787 UTILIDAD OPERATIVA $ 7.469.213 GASTOS DE $ 2.800.000 ADMINISTRACIÓN GASTOS DE VENTAS $ 400.000 UTILIDAD GRAVABLE $ 4.269.213 34% IMPUESTO A LA $ 1.451.532 RENTA UTILIDAD DEL $ 2.817.681 EJERCICIO

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Costo de ventas

TOTAL

29.331

350.970

358.072

Elaborar documentos necesarios de cada transacción: Logos, razón r azón social, dirección, resolución autorización facturación, tarifa ICA, régimen común o simplificado, autor retenedor, si es gran contribuyente NIT, beneficiario, fechas, formas, valor en letras y números, conceptos de las transacciones específicas, descuentos, retenciones, IVA. FACTURAS:

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COMPROBANTES DE INGRESO: Transacción No. 6, en diciembre 6 el señor Pedro Pérez hace un pedido SATURNO S.A. NIT # 800.987.321-1 Calle 8 N 21 xx  Teléfono

Recibo De Caja No.

YOPAL. CASANARE

CIUDAD Y FECHA Yopal, diciembre 6 de 2005

VALOR $ 11.400.000

001

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Transacción No. 11. Se entrega el pedido y se recibe el saldo del 50% SATURNO S.A.

Recibo

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COMPROBANTES DE EGRESO Transacción No. 1

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Transacción No. 2

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BANCO NIT DEL BENEFICIARIO

900.889.987-1

BENEFICIARIO DEL PAGO PREPARADO

JORGE TEAM REVISADO REVISAD O

APROBADO

CONTABILIZADO

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730503 730504 730505 529545

Almuerzo trabajadores Cafetería Transporte taxi Transporte taxi

$100.000 $40.000 $50.000 $40.000

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