LIBRO DIARIO

DEBE

CUENTAS
1-----------------------------------------------------------------------------------------------------------30,000.00 Banco c/c
1,000.00 Caja
8,000.00 Mobiliario
6,000.00 Clientes
10,000.00 Elementos de transporte
3,000.00 Maquinaria
a Capital
Proveedores
HP Acreedora por Iva
2------------------------------------------------------------------------------------------------------------1,000.00 HP Acreedora por Iva
a Banco c/c
3-----------------------------------------------------------------------------------------------------------4,000.00 Compra de Mercaderas
720.00 HP Iva soportado
a Banco c/c
4-----------------------------------------------------------------------------------------------------------6,000.00 Banco c/c
a Clientes
5-----------------------------------------------------------------------------------------------------------9,440.00 Clientes
HP Iva repercutido
a Venta de Mercaderas
6------------------------------------------------------------------------------------------------------------5,000.00 Proveedores
a Banco c/c
7------------------------------------------------------------------------------------------------------------9,440.00 Banco c/c
a Clientes
8-----------------------------------------------------------------------------------------------------------1,000.00 Arrendamientos
180.00 HP iva soportado
a Banco c/c
9------------------------------------------------------------------------------------------------------------2,360.00 Clientes
a Venta de Mercaderas
HP Iva repercutido
10---------------------------------------------------------------------------------------------------------3,000.00 Compra de Mercaderas
540.00 HP Iva soportado
a Proveedores
11---------------------------------------------------------------------------------------------------------1,800.00 HP Iva repercutido

a HP Iva soportado
HP Acreedora por Iva
12----------------------------------------------------------------------------------------------------------8,000.00 Resultados del ejercicio
a Compra de Mercaderas
Arrendamientos
13---------------------------------------------------------------------------------------------------------10,000.00 Ventas de Mercaderas
a Resultado del ejercicio

120,480.00

HABER

-------------------

50,000.00
7,000.00
1,000.00

-------------------1,000.00

-------------------

4,720.00

------------------6,000.00

------------------1,440.00
8,000.00

5,000.00

--------------------

-------------------

9,440.00

1,180.00

2,000.00
360.00

3,540.00

1,378.00
422.00

-------------------7,000.00
1,000.00

------------------10,000.00

120,480.00

LIBRO MAYOR

D BANCO C/C
30,000.00
6,000.00
9,440.00

45,440.00

D CAJA
1,000.00

H
1,000.00
4,720.00
5,000.00
1,118.00

11,838.00

D CAPITAL

D EL. TRANSP
10,000.00

10,000.00
1,000.00

D Deudas ent. Cr

D HP Iva repercu
1,800.00

1,800.00

H
50,000.00

50,000.00

D HP Iva soport
720.00
118.00
540.00

H
1,378.00

1,378.00

1,378.00

H
1,440.00
360.00

D Suministros

1,800.00

D Maquinaria
3,000.00

3,000.00

H
10,000.00

8,000.00

10,000.00

D Resultados Ej
8,000.00

LIBRO MAYOR

D COMPRA M
4,000.00
3,000.00

7,000.00

H
7,000.00

7,000.00

D CLIENTES
6,000.00
9,440.00
2,360.00

H
6,000.00
9,440.00

17,800.00

15,440.00

D Arrendamiento
1,000.00

H
1,000.00

D PROVEEDO
5,000.00

5,000.00

D VTA. MERCA
10,000.00

10,000.00

D Terrenos

H
7,000.00
3,540.00

10,540.00

H
8,000.00
2,000.00

10,000.00

1,000.00

1,000.00

D Hacienda Pbl
1,000.00

H
1,000.00
422.00

D Mobiliario
8,000.00

1,000.00

1,422.00

8,000.00

BALANCE DE COMPROBACION DE SUMAS Y SALDOS

Signo
APGI

Cuentas
Banco c/c
Capital
Compra mercaderas
Proveedores
Caja
Elementos de transporte
Clientes
Venta Mercaderas
HP Iva Soportado
Arrendamientos
HP Iva repercutido
HP Acreedora Iva
Mobiliario
Maquinaria
Resultado del Ejercicio

SUMAS
Debe
Haber
45,440
11,838
50,000
7,000
7,000
5,000
10,540
1,000
10,000
17,800
15,440
10,000
10,000
1,378
1,378
1,000
1,000
1,800
1,800
1,000
1,422
8,000
3,000
8,000
10,000

TOTALES

120,418

120,418

SALDOS
SALDOS
Deudor
Acreedor
33,602
50,000
5,540
1,000
10,000
2,360
422
8,000
3,000
2,000

57,962

57,962

BALANCE DE SITUACION
ACTIVO
Banco c/c
Caja
Elementos transportes
Clientes
Mobiliario
Maquinaria

TOTAL ACTIVO

Importe
33,602
1,000
10,000
2,360
8,000
3,000

57,962

ALANCE DE SITUACION
PASIVO
Capital
Proveedores
HP acreedora Iva
Resultado ejercicio

TOTAL PASIVO

Importe
50,000
5,540
422
2,000

57,962