domingo, 19 de junio de 2011

EJERCICIO

 INICIAMOS OPERACIONES CON LOS SIGUIENTES SALDOS.

BANCOS:  350,000
INVENTARIOS:560,OOO
DOCU. X COBRAR: 280,000
LOCALES: 915,000
EQUI. D COMPUTO: 65,OOO
PAPELERIA: 23,000
ACREEDORES: 340,OOO
HIPOTECAS X PAGAR: 467,000

2.- Vendemos mercancías por 200,000 las cuales nos pagan el 60% con cheque y el resto con la firma de una letra de cambio.

3.- Vendemos mercancías por 135,000 que nos pagan en efectivo.

4.- Compramos mercancías por 35,000 las cuales pagamos el 40% con cheque  y solicitamos crédito por la diferencia.

5.- Devolvemos papelería con valor del 37% de las compras totales, cantidad que nos depositan en cuenta bancaria.

6.-Expedimos cheque o nombre  de Santander ser fin por la cantidad que ampara el 40% de nuestra deuda hipotecaria.

7.-Nos pagaron un documento pendiente que representa el 25% de las cuentas totales, el pago nos lo hizo en efectivo y se realizo un depósito a la cuenta bancaria.

8.- Vendemos mercancías por  160,000 a crédito.

9.-Se consideran gastos de ventas por 30,000, gastos administrativos por 35,000producto financieros por 12,000 y se aplica una taza del 32% que corresponde al impuesto sobre la renta.

















  REGISTRO CONTABLES.

 

                                                    

BIENES.

BANCOS:                350,OOO
INVENTARIO:         560,000
DOC. X COBRAR:   280,000
PAPELERIA:              23,000
EQUI. DE COMPU.: 65,000
LOCALES:                 915,000                                                          
                                                                                                                 $ 2,193,000

OBLIGACIONES.

ACREEDORES:                $340,000
HIPOTECAS X COBRAR: 465,000
CAPITAL:                         $1,386,000                                                            

                                                                                                                 $ 2,193,000                                                                            



 

BANCOS:            120,000
DOC. X COBRAR: 80,000
VENTAS:              200,000


 






CAJA:        135,000
VENTAS: 135,000

 



COMPRAS:               $135,000
BANCO:                     $14,000
PROVEEDOR:           $ 21,000






 


BANCO:                                                 $ 8,510

PAPELERIA:                                          $ 8,510

 





                                                                                     
BANCO                                                   $ 186,800


DEUDA HIPOTECARIA                         $ 186,800


 




BANCO:   $ 70,000

DOC. X COBRAR:            $70,000     



 

                 


CLIENTES: 160,000

VENTAS:                                                                       $ 160,000

 




GASTOS DE VENTAS:              $ 30,000
­­GASTOS DE ADMI                   $35,000
CAJA:                                                                              $ 65,000

 




CAJA:                                     $12,000
PRODUCTO FINANCIEROS:                                         $12,000

Al final del periodo se cuenta con un inventario final de $ 340,000.

BALANCE GENERAL INICIAL.

ACTIVO CIRCULANTE

BANCOS:               $350,000
INVENTARIOS:     $560,000
DOC. X COBRAR  $280,000                                                         


  $1190 000

FIJO

LOCAL:                $ 915,000
EQ. COMPUTO: $65,000                                                            

                                                                          $980,000

DIFERIDO.

PAPELERIA:       $23,000
                                                                                                                                                    $23,000 

TOTAL ACTIVO                                                                                                $2,193,000

PASIVO
CORTO PLAZO

ACREEDORES:    $340,000                                                          

                                                                                                                                                $340,000
LARGO PLAZO

HIPOTECAS X PAGAR: $467,000                                           

                                                                                                                                               $467,000   
                  
Total pasivo                                                                                                                 $807,000
C . C = A – P=                                                                                                 $1,386,000








REGISTRÓ CUENTAS  “T”. 
       

                 BANCOS                                                            INVENTARIOS                   
350,000                                                                              560,000                                     
120,000          $14,000                                                                      
$ 8,510                                                                                               
$70,000           $186,800                                                                                                                         
$548,510          $20,080                                                                      
 $347,710                                                                                                          


 








                EQ. COMPUTO                                                                 PAPELERIA
           65,000                                                                             $ 23,000
                                                                                                                        $8,510
                                                                                                      $14,490






   ACREEDORES                                                                   HIPOTECAS X COBRAR                           
                  $340,000                                                                                  $467,000                                        
                                                                                              $186,000
                                                                                                                      $280,000




 









           
VENTAS                                                                                   CAJA
$200,000                                                                                                     $135,000     $165,080

$135,000                                                                                                     $ 12,000
$160,000                                                                                                     $ 82,000
$495,000







             CLIENTES                                                                     PRODUCTO FINANCIERO                              
      $160,000                                                                                                 $12,000                                                
                                                                               





 








                 PROVEEDOR
           $21,000



 



ESTADO DE RESULTADO.

VENTAS NETAS:                                                                                                                $495,000
INVENTARIOS  INICIAL:    $560,000
COMPRAS NETAS:             $35,000
EXISTENCIA TOTAL DE MERCANCIA:                          $595,000
COSTO DE LO VENDIDO:                                              $340,000
UTILIDAD BRUTA:                                                                                                             $255,000
                                                                                                                                             $240,000

GASTO DE LA VENTA:     $30,000
GASTO DE ADMINIS:      $35,000

UTILIDAD DE OPERACIÓN                                                                                               $65,000
                                                                                                                                             $175,000

PRODUCTO FINANCIERO:                                                                                                $12,000
UTILIDAD ANTES DE IMPUESTO:                                                                                    $187,000
IMPUESTO DEL 32%                                                                                                         $59,840

UTILIDAD DEL EJERCICIO:                                                                                                $127,160




BALANCE GENERAL FINAL.
ACTIVO
CIRCULANTE
CAJA                                                 $82,000   
BANCOS                                           $287,870  
INVENTARIOS                                  $340,000      
DOC. POR COBRAR                         $290,000 
CLIENTE                                            $160,000        
                                                                                                                                                      
                                                                                                                           $1159,870
FIJO
LOCAL                                               $915,000
EQUIPO DE CÓMPUTO                     $65,000
                                                                                                                           $980,000

DIFERIDOS
PAPELERÍA                                       $14,490 
TOTAL ACTIVO                                                                                                      $2154,360
PASIVO
CORTO PLAZO
PROVEEDORES                                  $21,000
ACREEDORES                                    $340,000
                                                                                                                           $361,000

LARGO PLAZO
HIPOTECAS POR PAGAR                  $280,200
TOTAL PASIVO                                                                                                       $641,200

C=A-P = 1513,160
(127 160+ 1386,000)