LIBRO DIARIO

DEBE
30,000.00
4,000.00
4,000.00
1,000.00
12,000.00
2,000.00
2,000.00
10,000.00
3,000.00
1,000.00

CUENTAS
Banco c/c a Capital
Compra de mercaderas a Proveedores
Proveedores a Banco c/c
Caja a Banco c/c
Elementos de transporte a Banco c/c
Clientes a Venta de Mercaderas
Banco c/c a Clientes
Banco c/c a Prestamos entidades bancarias
Banco c/c a Venta de Mercaderas
Prestamos entidades bancarias a Banco c/c

39,000.00

HABER
30,000.00
4,000.00
4,000.00
1,000.00
12,000.00
2,000.00
2,000.00
10,000.00
3,000.00
1,000.00

39,000.00

LIBRO MAYOR

D BANCO C/C
30,000.00
2,000.00
10,000.00
3,000.00

H
4,000.00
1,000.00
12,000.00
1,000.00

45,000.00

18,000.00

D CAJA
1,000.00

D CAPITAL

D EL. TRANSP
12,000.00

12,000.00
1,000.00

D PRESTAMOS
1,000.00

1,000.00

30,000.00

H
10,000.00

10,000.00

H
30,000.00

RO MAYOR

D COMPRA
4,000.00

4,000.00

H
2,000.00

2,000.00

2,000.00

4,000.00

4,000.00

D VTA. MERC

H
4,000.00

D CLIENTES
2,000.00

D PROVEED
4,000.00

H
2,000.00
3,000.00

5,000.00

BALANCE DE COMPROBACION DE SUMAS Y SALDOS

Signo
APGI

Cuentas
BANCO C/C
CAPITAL
COMPRA MERCADERIAS
PROVEEDORES
CAJA
ELEMENTOS DE TRANSPORTE
CLIENTES
VENTA MERCADERAS
PRESTAMOS ENTIDADES BANCARIAS

SUMAS
Debe
Haber
45,000
18,000
0
30,000
4,000
0
4,000
4,000
1,000
0
12,000
0
2,000
2,000
0
5,000
1,000
10,000

TOTALES

69,000

69,000

SALDOS
SALDOS
Deudor
Acreedor
27,000
30,000
4,000
1,000
12,000
5,000
9,000

44,000

44,000

BALANCE DE SITUACION
ACTIVO

Importe

TOTAL ACTIVO

ALANCE DE SITUACION
PASIVO

Importe

TOTAL PASIVO