Taller de estados financieros Balance General y Estado de Resultados

1 Elabore hoja de trabajo, cierre de cuentas, calcule y contabilice imporrenta, reserva legal
Elabore estado de resultados y balance general con los siguientes datos:

Datos de la empresa:
AAA LTDA. S.A. REGIMEN COMUN - GRAN CONTRIBUYENTE
NIT.
800,240,328-9
DIRECCION CALLE 153 No. 7-05
PBX:
216-8369
SALDO DE LIBROS AUXILIARES A 31 DE DICIEMBRE DE 2013
COD. CTA.

110505
111005
120515
135517
135518
139905
143536
143536
152005
159210
170545
236505
236520
236525
236530
236540
236565
236705
236706
236805
240805
240805
240810
240810
251010

SALDO

8,900,000
35,370,000
8,500,000
40,000 DEV COMPRAS
5,520
752,500
137,570,000
1,850,000
250,358,963
1,850,000
12,000,000
840,320
245,000
89,000
262,500
228,000
1,050,000
2,800,000 RC
1,980,352 RS
914,333
29,320,640
296,000
20,832,521
3,333,203 IVA DEV VTAS.
12,000,000

COD. CTA.
110505
111005
120515
135517
135518
139905
143536
143536
152005
159210
170545
236505
236520
236525
236530
236540
236565
236705
236706
236805
240805
240805
240810
240810
251010
251505
252501
311505
413536
417536
422005
510500
511010
512010
513515
520500
530505
613536

BALANCE DE PRUEBA
D
C
8,900,000
35,370,000
8,500,000
40,000
5,520

ESTADO DE RESULTADOS
D
C

ASIENTO DE CIERRE
D
C

ERD
D

BG
C

8,900,000
35,370,000
8,500,000
40,000
5,520
752,500

137,570,000

137,570,000
1,850,000

1,850,000

250,358,963

250,358,963
1,850,000

1,850,000

12,000,000

12,000,000
840,320
245,000
89,000
262,500
228,000
1,050,000
2,800,000
1,980,352
914,333

840,320
245,000
89,000
262,500
228,000
1,050,000
2,800,000
1,980,352
914,333

29,320,640

29,320,640
296,000

296,000

240,000

240,000
20,832,521
12,000,000
320,000
970,000
193,175,330
318,953,267

1,500,000

20,832,521
12,000,000
320,000
970,000
193,175,330
318,953,267

18,000,000
18,500,000
25,000,000
7,500,000
20,504,000
3,750,000
850,000
17,500,000
577,409,123

318,953,267

1,500,000

577,409,123
DIFERENCIA
SI

18,000,000
18,500,000
25,000,000
7,500,000
20,504,000
3,750,000
850,000
17,500,000
95,104,000
241,849,267
336,953,267

318,953,267
1,500,000

1,500,000

18,500,000
25,000,000
7,500,000
20,504,000
3,750,000
850,000
17,500,000

18,500,000
25,000,000
7,500,000
20,504,000
3,750,000
850,000
17,500,000

18,000,000

18,000,000

241,849,267
336,953,267
590505
SI
590505
360505
IMP. RENTA 540505
25 %
261505
CREE
540510
9%
261430
540505
540510
590505
590505
360505
350505
360505

336,953,267
241,849,267

336,953,267
241,849,267

60,462,317

60,462,317

60,462,317

21,766,434

21,766,434

60,462,317
21,766,434
21,766,434
60,462,317
21,766,434
82,228,751
82,228,751
82,228,751
15,962,052
15,962,052
UTILIDAD RESERVA LEGAL
SI

15,962,052
159,620,516
336,953,267
336,953,267
UTILIDAD DE LOS SOCIOS
SI

482,305,123

144,410,964
482,305,123