Documentos de Académico
Documentos de Profesional
Documentos de Cultura
VPP y Consolidacion Uba
VPP y Consolidacion Uba
Activos
Caja
Creditos
Bienes de cambio
Inversiones (1)
Total Activos
Pasivo
Deudas
Patrimonio neto
Capital
Rdos. No asignados
Total Pasivo y PN
Ventas
CMV
Gastos
Rdo. Cias controladas
Rdo final
,
1,950.00
13,000.00
3,380.00
5,005.00
23,335.00
10,140.00
3,900.00
23,400.00
0.00
37,440.00
0.00
13,000.00
6,500.00
16,835.00
23,335.00
23,335.00
2,600.00
21,840.00
24,440.00
37,440.00
130,000.00
(75,400.00)
54,600.00
(39,650.00)
111,150.00
(71,500.00)
39,650.00
(22,360.00)
14,950.00
17,290.00
Ventas
CMV
Gastos
Rdo. Cias con
Part mino
total
Eliminacion
0
-10000
-455
-12705
1,950.00
13,000.00
3,380.00
16,516.50
10,140.00
3,900.00
23,400.00
12,090.00
16,900.00
26,780.00
16,516.50
-13,000.00
-591.50
-16,516.50
-23160
34,846.50
37,440.00
72,286.50
-30,108.00
0.00
13,000.00
-13,000.00
7,332.00
0.00
9,100.00
6,435.00
43,751.50
-2,600.00
-4,550.00
-17,290.00
0
-10000
5640
0
-2000
-3500
-13300
6,500.00
1,885.00
26,461.50
13,000.00
0.00
0.00
2,600.00
4,550.00
17,290.00
-18800
34,846.50
24,440.00
59,286.50
-24,440.00
-23160
34,846.50
37,440.00
72,286.50
-30,108.00
0
-4550
4095
130,000.00
-75,400.00
111,150.00
-71,500.00
241,150.00
-146,900.00
-5,915.00
5,323.50
-455
54,600.00
39,650.00
94,250.00
-591.50
0
-8855
-3990
-39,650.00
11,511.50
-22,360.00
-62,010.00
11,511.50
-13300
26,461.50
17,290.00
(1) Acciones
PN INICIO
VARIACION
43,751.50
-11,511.50
-5,187.00
-17,290.00
7,150.00
0.70
5,005.00
17,290.00
0.70
12,103.00
0.00 ELIM VTA 70%
-591.50
11,511.50
PN CIERRE
24,440.00 -8450+7605
16,516.50
RCC
PART MIN
7,332.00
SALDO VPP ELIM PN
-5,187.00
24.400,- X 30%
17290 - 591,50 - 11511,5
CONTROL CONSOLIDADO
RDO ELIM 100X100
RDO ELIM 70X100
DIF
26,208.00
26,461.50
-253.50
-845.00
-591.50
-253.50
CONTROL
0.00
Consolidado
12,090.00
3,900.00
26,188.50
0.00
42,178.50
0.00
7,332.00
0.00
6,500.00
1,885.00
26,461.50
34,846.50
42,178.50
235,235.00
-141,576.50
93,658.50
-62,010.00
-5,187.00
26,461.50
CONTABILIDAD PATRIMONIAL /
Consolidacion Y VPP
A posee el 70% de B. Al momento de la compra el patrimonio neto de B era de $ 7,150
Durante el ejercicio B vende a A mercaderias por $ 8,450 cuyo costo era de $ 7,605
Al cierre del ejercicio A tiene las mercaderias en stock
A realizo un prestamo a B de $ 13,000
Estados contables
Activos
Caja
Creditos
Bienes de cambio
Inversiones (1)
Pasivo
Deudas
Patrimonio neto
Capital
Rdos. No asignados
Ventas
CMV
Gastos
Rdo. Cias controladas
NO
, USAR
,
###
1,950.00
### 13,000.00
###
3,380.00
###
5,005.00
Total Activos
### 23,335.00
10,140.00
3,900.00
23,400.00
0.00
37,440.00
###
0.00
13,000.00
###
###
###
Total Pasivo y ###
PN
6,500.00
16,835.00
23,335.00
23,335.00
2,600.00
21,840.00
24,440.00
37,440.00
### 130,000.00
### (75,400.00)
### 54,600.00
### (39,650.00)
###
Rdo final
### 14,950.00
111,150.00
(71,500.00)
39,650.00
(22,360.00)
17,290.00