CONTROL 1

Unidades/Cajas

Diferencia IGV Facturas

Credito Fiscal IGV
Pago IGV

230

300

300

300

40

40

42

44.1

46.3

48.6

1
4,000
(1,000)
3,000
(1,000)
(1,000)
(200)
(250)

2
7,200
(1,800)
5,400
(1,000)
(1,000)
(360)
(250)

3
9,660
(2,300)
7,360
(1,000)
(1,000)
(483)
(250)

550
(165)
385

2,790
(837)
1,953

4,627
(1,388)
3,239

4
13,230
(3,000)
10,230
(1,000)
(1,000)
(662)
(250)
(50)
7,269
(2,181)
5,088

5
13,892
(3,000)
10,892
(1,000)
(1,000)
(695)
(250)
(50)
7,897
(2,369)
5,528

6
14,586
(3,000)
11,586
(1,000)
(1,000)
(729)
(250)
(50)
8,557
(2,567)
5,990

1
(720)

2
(1,296)

4
(2,381)

5
(2,500)

6
(2,625)

324
(396)

414
(882)

3
(1,739)
540
540
(659)

540
(1,841)

540
(1,960)

540
(2,085)

40
10
15000
3000
5% mes 3 a 6
60%
40%
30%
70%
1000
500 C/U
5% de las ventas
18%

Estados de G y P
Ventas
Costos
Util Bruta
Gasto de adm
Gastos de ventas
Comisiones ventas
Depreciacin 1
Depreciacin 2
UAI
Impuestos
Utilidad neta
Movimiento de IGV
Periodo
IGV Ventas
IGV Compra de Equipo
IGV Compras

180

Valor de venta
Costo de venta
Maquina 1
Maquina 2
Tasa de cremiento del precio
Ventas contado
Ventas crdito
Compras contado
Compras crdito
Gastos adm
Vendedores
Comisiones
IGV

100

2,700
180
2,880
2,880

2,484

1,602

943
-

(898)

(1,960)

(2,085)

Fujo de caja
Inversiones
Maq 1
Maq 2
Total

(17,700)

(17,700)

(3,540)
(3,540)

1
2,832

2
5,098

3
6,839

4
9,367

5
9,835

6
10,327

Flujo de operaciones
ventas contado

ventas crdito
Compras contado
Compras credito
gastos de adm
gastos de ventas
Comisiones
Pago de IGV
Pago de IR
Total
Fujo econmico
Aporte de Cap
Balance
Activos
Caja
Cuentas por cobrar
Existencias
Activo fijo
Crdito fiscal
Depreciacin acumulada 1
Depreciacin acumulada 2
Total

Pasivos
Cuentas por pagar
pago comisiones
Pagos IGV
Pagos IR
Total

Patrimonio
Aporte
Utilidades retenidas
Total
TOTAL PAS y Pat

1,888
(814)
(1,487)
(1,000)
(1,000)
(200)

3,398
(1,062)
(1,900)
(1,000)
(1,000)
(360)

4,560
(1,062)
(2,478)
(1,000)
(1,000)
(483)

(631)

(165)
2,320

(837)
4,079

(18,054)

(631)

2,320

539

18054

631.2

1
0
1888
1800
15000
2484
-250

2
2320
3398
2300
15000
1602
-500

3
2858
4560
3000
18000
943
-750

18880

20922

24120

28611

4
9374
6245
3000
18000
0
-1000
-50
35568

5
16173
6557
3000
18000
0
-1250
-100
42380

6
22493
6885
3000
18000
0
-1500
-150
48727

826

1
1487
200

2
1900
360

3
2478
483

165
1852

837
3097

1388
4349

4
2478
662
898
2181
6218

5
2478
695
1960
2369
7502

6
2478
729
2085
2567
7860

(354)

(637)
(826)
(1,000)
(1,000)

(354)

0
1000
15000
2880

826

18,054

(1,388)
6,515

6,245
(1,062)
(2,478)
(1,000)
(1,000)
(662)
(898)
(2,181)
6,799

6,557
(1,062)
(2,478)
(1,000)
(1,000)
(695)
(1,960)
(2,369)
6,320

6,515

6,799

6,320

18,054

18,685
385
19,070

18,685
2,338
21,023

18,685
5,577
24,262

18,685
10,665
29,350

18,685
16,193
34,878

18,685
22,182
40,868

18,880

20,922

24,120

28,611

35,568

42,380

48,727

7
300

8
300

9
300

10
300

11
300

12
300

48.6

48.6

48.6

48.6

48.6

48.6

7
14,586
(3,000)
11,586
(1,000)
(1,000)
(729)
(250)
(50)
8,557
(2,567)
5,990

8
14,586
(3,000)
11,586
(1,000)
(1,000)
(729)
(250)
(50)
8,557
(2,567)
5,990

9
14,586
(3,000)
11,586
(1,000)
(1,000)
(729)
(250)
(50)
8,557
(2,567)
5,990

10
14,586
(3,000)
11,586
(1,000)
(1,000)
(729)
(250)
(50)
8,557
(2,567)
5,990

11
14,586
(3,000)
11,586
(1,000)
(1,000)
(729)
(250)
(50)
8,557
(2,567)
5,990

12
14,586
(3,000)
11,586
(1,000)
(1,000)
(729)
(250)
(50)
8,557
(2,567)
5,990

7
(2,625)

8
(2,625)

9
(2,625)

10
(2,625)

11
(2,625)

12
(2,625)

540
(2,085)

540
(2,085)

540
(2,085)

540
(2,085)

540
(2,085)

(2,625)

(2,085)

(2,085)

(2,085)

(2,085)

(2,085)

(2,625)

10

11

12

7
10,327

8
10,327

9
10,327

10
10,327

11
10,327

12
10,327

6,885
(1,062)
(2,478)
(1,000)
(1,000)
(729)
(2,085)
(2,567)
6,290

6,885
(1,062)
(2,478)
(1,000)
(1,000)
(729)
(2,085)
(2,567)
6,290

6,885
(1,062)
(2,478)
(1,000)
(1,000)
(729)
(2,085)
(2,567)
6,290

6,885
(1,062)
(2,478)
(1,000)
(1,000)
(729)
(2,085)
(2,567)
6,290

6,885
(1,062)
(2,478)
(1,000)
(1,000)
(729)
(2,085)
(2,567)
6,290

6,885

6,885

(2,478)
(1,000)
(1,000)
(729)
(2,085)
(2,567)
7,352

(729)
(2,625)
(2,567)
963

6,290

6,290

6,290

6,290

6,290

7,352

963

7
28783
6885
3000
18000
0
-1750
-200
54717

8
35072
6885
3000
18000
0
-2000
-250
60707

9
41362
6885
3000
18000
0
-2250
-300
66697

10
47652
6885
3000
18000
0
-2500
-350
72686

11
53942
6885
3000
18000
0
-2750
-400
78676

12
61293
6885
0
18000
0
-3000
-450
82728

62256
0
0
18000
0
-3000
-450
76806

7
2478
729
2085
2567
7860

8
2478
729
2085
2567
7860

9
2478
729
2085
2567
7860

10
2478
729
2085
2567
7860

11
2478
729
2085
2567
7860

12
0
729
2625
2567
5922

0
0
0
0
0

18,685
28,172
46,857

18,685
34,162
52,847

18,685
40,152
58,837

18,685
46,141
64,827

18,685
52,131
70,816

18,685
58,121
76,806

18,685
58,121
76,806

54,717

60,707

66,697

72,686

78,676

82,728

76,806