Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Metodos Horizontales
Metodos Horizontales
Circulante
Caja
Bancos
Clientes
PASIVO
2011
13,000.00
204,000.00
85,000.00
302,000.00
2012 Variacin
14,950.00
234,600.00
97,750.00
347,300.00
13%
13%
13%
Fijo
Terrenos
Edificio
Maquinaria
Equipo de computo
TOTAL DE ACTIVO
2011
Proveedores
Acreedores
Impuestos por Pagar
200,000.00
150,000.00
50,000.00
400,000.00
206,000.00
154,500.00
51,500.00
412,000.00
3%
3%
3%
950,000.00
988,000.00
1,550,000.00 1,550,000.00
2,500,000.00 2,538,000.00
CAPITAL CONTABLE
4%
0%
Fijo
1,000,000.00 1,100,000.00
2,000,000.00 2,200,000.00
850,000.00
935,000.00
100,000.00
110,000.00
3,950,000.00 4,345,000.00
9%
9%
9%
9%
Diferido
Circulante
Variaci
2012 n
75,000.00
78,750.00
5%
Aportaciones
Reservas para futuros
aumentos
Resultado del Ejercios
Anteriores
80,000.00
155,000.00
84,000.00
162,750.00
5%
4,407,000.00 4,855,050.00
TOTAL DE PASIVO Y
CAPITAL
100,000.00
110,000.00
9%
10,000.00
10,000.00
0%
453,000.00
545,340.00
17%
944,000.00 1,239,710.00
1,507,000.00 1,905,050.00
24%
4,407,000.00 4,855,050.00
PRACTICA
Empresa Patito, SA de CV
Balance General al 31 de Agosto de 2012
ACTIVO
Circulante
Caja
PASIVO
2011
2012 Variacin
Circulante
2011
Variaci
2012 n
13,585.00
14,950.00
9%
Proveedores
220,000.00
206,000.00
-6.80%
Bancos
213,180.00
234,600.00
9%
Acreedores
165,000.00
154,500.00
-6.80%
Clientes
88,825.00
97,750.00
9%
55,000.00
51,500.00
-6.80%
315,590.00
347,300.00
440,000.00
412,000.00
1,035,500.00
988,000.00
-4.81%
1,550,000.00 1,550,000.00
0.00%
Fijo
Fijo
Terrenos
1,100,000.00 1,100,000.00
0%
Edificio
2,200,000.00 2,200,000.00
0%
Crditos hipotecarios
Maquinaria
935,000.00
935,000.00
0%
Equipo de computo
110,000.00
110,000.00
0%
2,585,500.00 2,538,000.00
CAPITAL CONTABLE
4,345,000.00 4,345,000.00
Diferido
TOTAL DE ACTIVO
86,250.00
78,750.00
-10%
Aportaciones
Reservas para futuros
aumentos
Resultado del Ejercios
Anteriores
92,000.00
84,000.00
-10%
178,250.00
162,750.00
4,838,840.00 4,855,050.00
103,000.00
110,000.00
6.36%
10,000.00
10,000.00
0.00%
732,840.00
545,340.00 -34.38%
1,813,340.00 1,905,050.00
TOTAL DE PASIVO Y
CAPITAL
2
4,838,840.00 4,855,050.00
2011
Ventas
2012 Variacin
2,369,000.00
55,000.00
% Por
Cientos
2,760,000.00
14.17%
100.0%
55,000.00
0.00%
-2.3%
11.40%
46.9%
Ventas Netas
2,314,000.00
2,705,000.00
Costo
1,111,000.00
1,254,000.00
Utilidad Bruta
1,203,000.00
1,451,000.00
Gastos de Administracin
105,020.00
93,450.00
-12.38%
4.4%
Gastos de Venta
118,000.00
105,000.00
-12.38%
5.0%
223,020.00
198,450.00
979,980.00
1,252,550.00
21.76%
12,480.00
12,840.00
2.80%
967,500.00
1,239,710.00
21.96%
Utilidad de operacin
Gastos Financieros
Utilidad Neta
10.6%
3
Hopelche, Campeche a 09 de Septiembre de 2012
PRACTICA
Empresa Patito, SA de CV
Estado de Resultado del 01 de Enero al 31 de Agosto de 2012
Ventas
Descuentos sobre ventas
Ventas Netas
2011
2012 Variacin
% Por Cientos
2,300,000.00 2,760,000.00
16.67%
100.0%
55,000.00 - 55,000.00
0.00%
-2.4%
2,245,000.00 2,705,000.00
Costo
1,100,000.00
1,254,000.00
Utilidad Bruta
1,145,000.00
1,451,000.00
89,000.00
100,000.00
189,000.00
956,000.00
93,450.00
105,000.00
198,450.00
1,252,550.00
23.68%
12,000.00
12,840.00
6.54%
944,000.00
1,239,710.00
23.85%
Gastos de Administracin
Gastos de Venta
Utilidad de operacin
Gastos Financieros
Utilidad Neta
12.28%
47.8%
4.76%
4.76%
3.9%
4.3%
12.0%