Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Conta Agricola Segundo Parcial B
Conta Agricola Segundo Parcial B
880,000.00
850,000.00
40,000.00
80,000.00
28,000.00
80,000.00
10,000.00
80,000.00
300,000.00
10,000.00
?
39,200.00
El 01-06-03 se contrata un Seguro Hoy, por Q. 100,000.00, que cubrir a los hatos en forma
equitativa.
El 01-07-03 muri 1 animal de cada hato:
HOJA DE COSTO
PRIMER SEMESTRE
CONCEPTOS
INVENTARIO INICIAL
HATO 20
HATO 21
80,000.00
COMPRAS
HATO 10
HATO 11
28,000.00
28,000.00
11,200.00
INSUMOS
CONCENTRADO
4,000.00
10,000.00
2,000.00
4,000.00
MELAZA
1,500.00
1,500.00
1,500.00
1,500.00
(20,000.00)
9,000.00
VITAMINAS
5,000.00
5,000.00
5,000.00
5,000.00
(20,000.00)
DESINFECTANTE
5,000.00
5,000.00
5,000.00
5,000.00
(20,000.00)
SAL
5,435.00
1,902.00
1,902.00
761.00
(10,000.00)
SALARIOS
30,000.00
30,000.00
30,000.00
30,000.00
BONIFIFICACION DECRETO
10,000.00
10,000.00
10,000.00
10,000.00
CUOTA PATRONAL
3,000.00
3,000.00
3,000.00
3,000.00
PRESTACIONES LABORALES
9,000.00
9,000.00
9,000.00
9,000.00
HONORARIOS
12,000.00
30,000.00
6,000.00
12,000.00
SUELDOS ADMINISTRADOR
12,000.00
12,000.00
12,000.00
12,000.00
12,000.00
BONIFICACION DECRETO
3,000.00
3,000.00
3,000.00
3,000.00
3,000.00
CUOTA PATRONAL
1,200.00
1,200.00
1,200.00
1,200.00
1,200.00
PRESTACIONES LABORALES
3,600.00
3,600.00
3,600.00
3,600.00
3,600.00
MANO DE OBRA
GASTOS INDIRECTOS
INTERESES PRESTAMO
8,400.00
3,360.00
SEGUROS
1,042.00
1,042.00
1,042.00
1,042.00
2,700.00
2,700.00
1,700.00
1,700.00
DEPRECIACIONES
4,300.00
4,300.00
2,300.00
2,300.00
192,777.00
169,644.00
126,244.00
119,663.00
COSTO TOTAL
NUMERO ANIMALES
COSTO POR ANIMAL PRIMER SEMESTRE
20.00
50.00
10.00
20.00
9,639.00
3,393.00
12,624.00
5,983.00
505,936.00
1,500.00
3,675.00
(169,000.00)
24,975.00
HOJA DE COSTO
HATO 20 TERNERAS
HATO 21 TERNERAS
HATO 10 LECHONASHATO 11 LECHONASINVENTARIOS GASTOS ADMON.
183,138.00
166,251.00
113,620.00
113,680.00
CONCENTRADO
3,800.00
9,800.00
1,800.00
3,800.00
MELAZA
1,500.00
1,500.00
1,500.00
1,500.00
9,000.00
VITAMINAS
5,000.00
5,000.00
5,000.00
5,000.00
(20,000.00)
DESINFECTANTE
5,000.00
5,000.00
5,000.00
5,000.00
(20,000.00)
SAL
3,176.00
2,883.00
1,970.00
1,971.00
(10,000.00)
SALARIOS
30,000.00
30,000.00
30,000.00
30,000.00
BONIFIFICACION DECRETO
10,000.00
10,000.00
10,000.00
10,000.00
CUOTA PATRONAL
3,000.00
3,000.00
3,000.00
3,000.00
PRESTACIONES LABORALES
9,000.00
9,000.00
9,000.00
9,000.00
HONORARIOS
11,400.00
29,400.00
5,400.00
11,400.00
SUELDOS ADMINISTRADOR
12,000.00
12,000.00
12,000.00
12,000.00
BONIFICACION DECRETO
3,000.00
3,000.00
3,000.00
3,000.00
CUOTA PATRONAL
1,200.00
1,200.00
1,200.00
1,200.00
PRESTACIONES LABORALES
3,600.00
3,600.00
3,600.00
3,600.00
INSUMOS
(19,200.00)
MANO DE OBRA
GASTOS INDIRECTOS
INTERESES PRESTAMO
8,400.00
3,360.00
SEGUROS
1,042.00
1,042.00
1,042.00
1,042.00
2,700.00
2,700.00
1,700.00
1,700.00
DEPRECIACIONES
4,300.00
4,300.00
2,300.00
2,300.00
250.00
250.00
250.00
250.00
293,106.00
308,326.00
211,382.00
222,803.00
UTILES Y ENSERES
COSTO TOTAL
NUMERO ANIMALES
COSTO EN PIE DE CADA ANIMAL
ANIMALES DE BAJA
TOTAL ANIMALES EN PIE POR HATO
19.00
49.00
9.00
19.00
15,546.00
6,272.00
23,479.00
11,662.78
17
47
17
1,035,617.00
PRIMER SEMESTRE
INSUMOS
400 QUINTALES x Q.50.00 =
20,000.00
20,000.00 =
100
20
20,000.00 =
100
50
4,000.00
20,000.00 =
100
10
20,000.00 =
100
20
x
10,000.00
x
2,000.00
4,000.00
15,000.00
1,500
SAL
147,200 =
10,000
80,000 =
5435
147,200 =
147,200 =
28,000 =
10,000
28,000 =
1902
147,200 =
10,000
1902
10,000
761
11,200 =
HONORARIOS
Q.60,000.00 * 100 ANIMALES
Q x
11,400
19 ANIMALES
Q x
29,400
5,400
9 ANIMALES
49 ANIMALES
Q x
11,400
19 ANIMALES
SUELDOS ADMINISTRADOR
Q.60,000 * 0.80 =
48000/4
Q.60,000 * 0.20 =
12,000
12,000
Q.15,000 * 0.80 =
12000 ../4
3,000
Q.15,000 * 0.20 =
3,000
INTERESES PRESTADOS
Q..39,200 * 0.05 =
1,960 MESUAL
163.33
* 6 * 6 = 980.00
11760
.
Q.39,200 ==== 11,760.00
Q.28,000 ====
8,400
Q.11,200 ====
3,360
SEGUROS
Q.100,000.00
DE JULIO A DICIEMBRE /07
50000/12
50000/12
4,166.66/4 HATOS
1,042.00
1,200.00
1,500
500
UTILES Y ENSERES
Q.1,000 / 4 HATOS =
NUMERO DE ANIMALES
TERNERAS
250.00
HATO 20
HATO 21
HATO 10
HATO 11
20.00
50.00
10.00
20.00
7/1/2007
(1.00)
(1.00)
(1.00)
(1.00)
12/31/2007
(2.00)
(2.00)
(2.00)
(2.00)
17.00
47.00
7.00
17.00
LECHONES
SEGUNDO SEMESTRE
INSUMOS
400 QUINTALES x Q.50.00 =
20,000.00
20,000.00 =
100
19
20,000.00 =
100
49
3,800.00
x
9,800.00
x
20,000.00 =
100
20,000.00 =
100
19
1,800.00
3,800.00
15,000.00
1,500
SAL
576,689 =
183,138 =
10,000
576,689 =
166,251 =
3176
113,620 =
10,000
576,689 =
2883
576,689 =
113,680 =
10,000
1970
10,000
1971
HOJA DE DEPRECIACION
PRIMER SEMESTRE
CONCEPTOS
HATO 20
HATO 21
HATO 10
HATO 11
GTOS ADMON.
GANADO DE TRABAJO
Q.40,000 * 0.20 = 8,000 /12 = 666.67 * 6 =
Q.4,000 / 5 = 800.00
800.00
800.00
800.00
800.00
500.00
500.00
500.00
500.00
800.00
ESTABLOS Y CABALLERISAS
Q.80,000 * 0.05 = 4,000 / 12 MESES =
333.33 * 6 MESES = 2000/ 4 HATOS
MOBILIARIO Y EQUIPO
Q.10,000 * 0.20 = 2,000 / 12 = 166.67
Q.166.67* 6 MESES = 1,000
1,000.00
TRITURADORA DE PASTOS
Q.80,000 * 0.20 = 16,000/ 12 = 1,333.33
Q.1,333.33 * 6 = 8,000 * .0.75 = 6000/2 = 3000
3,000.00
3,000.00
1,000.00
1,000.00
2,300.00
2,300.00
EDIFICIOS
Q.300,000.00 *.0.25 = 75,000 * 0.05 = 3,750
Q.3,750.00/12 = 312.50 * 6 = 1,875.00
TOTAL DEPRECIACIONES
1,875.00
4,300.00
4,300.00
3,675.00
HOJA DE DEPRECIACION
HATO 20
HATO 21
HATO 10
HATO 11
GTOS ADMON.
GANADO DE TRABAJO
Q.40,000 * 0.20 = 8,000 /12 = 666.67 * 6 =
Q.4,000 / 5 = 800.00
800.00
800.00
800.00
800.00
500.00
500.00
500.00
500.00
800.00
ESTABLOS Y CABALLERISAS
Q.80,000 * 0.05 = 4,000 / 12 MESES =
333.33 * 6 MESES = 2000/ 4 HATOS
MOBILIARIO Y EQUIPO
Q.10,000 * 0.20 = 2,000 / 12 = 166.67
Q.166.67* 6 MESES = 1,000
1,000.00
TRITURADORA DE PASTOS
Q.80,000 * 0.20 = 16,000/ 12 = 1,333.33
Q.1,333.33 * 6 = 8,000 * .0.75 = 6000/2 = 3000
3,000.00
3,000.00
1,000.00
1,000.00
2,300.00
2,300.00
EDIFICIOS
Q.300,000.00 *.0.25 = 75,000 * 0.05 = 3,750
Q.3,750.00/12 = 312.50 * 6 = 1,875.00
TOTAL DEPRECIACIONES
1,875.00
4,300.00
4,300.00
3,675.00
PDA 1
CAJA Y BANCOS
INVENTARIO MEDICINA Y ALIMENTOS
GANADO DE TRABAJO
INVENTARIO TERNERAS
INVENTARIO LECHONAS
ESTABLOS Y CABALLERIZAS
MOBILIARIO Y EQUIPO
TRITURADORA DE PASTO
FINCA
CUENTA POR PAGAR
CAPITAL SUSCRITO
PRESTAMOS BANCARIOS
880,000.00
850,000.00
40,000.00
80,000.00
28,000.00
80,000.00
10,000.00
80,000.00
300,000.00
2,348,000.00
12/31/2006
COSTO EXPLOTACION PECUARIA
HATO 20
ELEMENTO BIOLOGICOS (INVENT.)
INSUMOS
MANO DE OBRA
GASTOS INDIRECTOS
HATO 21
ELEMENTO BIOLOGICOS (INVENT.)
INSUMOS
MANO DE OBRA
GASTOS INDIRECTOS
HATO 10
ELEMENTO BIOLOGICOS (INVENT.)
INSUMOS
MANO DE OBRA
GASTOS INDIRECTOS
HATO 11
ELEMENTO BIOLOGICOS (INVENT.)
INSUMOS
MANO DE OBRA
GASTOS INDIRECTOS
GASTOS DE ADMINISTRACION
SEGUROS PAG. POR ANTICIPADO
IVA
INVENTARIOS
A:
INVENTARIOS
DEPREC. ACUMULADA
IVA POR PAGAR
ISR POR PAGAR FACT. ESPECIAL
CAJA Y BANCOS
10,000.00
2,298,800.00
39,200.00
2,348,000.00
PDA 2
1,091,288.00
229,494.00
28,000.00
30,977.00
104,000.00
66,517.00
234,415.00
11,200.00
33,728.00
104,000.00
85,487.00
308,871.00
80,000.00
39,604.00
104,000.00
85,267.00
318,508.00
28,000.00
47,691.00
104,000.00
138,817.00
48,450.00
70,832.00
120.00
18,000.00
1,228,690.00
230,000.00
33,750.00
120.00
31.00
864,789.00
1,228,690.00
12/31/2006
ALZAS Y BAJAS
MUERTES DE ANIMALES
HATO 20
HATO 21
HATO 10
HATO 11
A:
COSTO EXPLOTACION PECUARIA
HATO 20
HATO 21
HATO 10
HATO 11
PDA 3
214,554.00
54,507.00
20,328.00
98,352.00
41,367.00
54,507.00
20,328.00
98,352.00
41,367.00
214,554.00
214,554.00
12/31/2006
COSTO DE VENTAS
COSTO ESPLOTACION PECUARIA
HATO 20
HATO 21
HATO 10
HATO 11
PDA 4
1,091,288.00
1,091,288.00
229,494.00
234,415.00
308,871.00
318,508.00
1,091,288.00
12/31/2006
CAJA Y BANCOS
INVENTARIO
HATO 20
HATO 21
HATO 10
HATO 11
214,554.00
1,091,288.00
PDA 5
1,091,246.00
1,091,246.00
229,488.00
234,413.00
308,873.00
318,472.00
1,091,246.00
2,182,580.00
617,746.00
637,016.00
458,988.00
468,830.00
(1,091,244.00)
308,871.00
318,472.00
229,488.00
234,413.00
48,450.00
80,000.00
80,000.00
(208,450.00)
882,886.00
(44,144.00)
838,742.00
(260,010.00)
578,732.00