Documentos de Académico
Documentos de Profesional
Documentos de Cultura
ASIENTOS CONTABLES
Primer Periodo
1
Maquinaria
Equipos
Terrenos
Inmuebles
Crdito Fiscal
Prstamo
2
Materia Prima
Crdito Fiscal
Prstamo
3
Mano de obra Directa
Prstamo
4
Energa Elctrica
Gas
Agua
Servicio de TE
Crdito Fiscal
Prstamo
5
Caja
Capital
6
Vehculos
Capital
7
Caja
IT
Ventas
Debito Fiscal
IT por Pagar
8
Agua
Energ Elctrica
Telfono
Gas
15
Materia Prima
Crdito Fiscal
Caja
16
Mano de Obra
Provisin mano de obra
17
Gastos de Fabricacin
28
Depreciacin Equipo
Dep. Acum Equipos
29
Depreciacin Inmueble
Dep. Acum Inmueble
30
Depreciacin Vehculo
Dep. Acum Vehculo
3X"
87,000.00
43,500.00
200,000.00
150,000.00
19,500.00
500,000.00
195,750.00
29,250.00
225,000.00
37,500.00
37,500.00
4,350.00
6,090.00
8,700.00
1,500.00
2,860.00
23,500.00
25,000.00
25,000.00
50,000.00
50,000.00
375,000.00
11,250.00
326,250.00
48,750.00
11,250.00
195,750.00
195,750.00
37,500.00
37,500.00
906.25
906.25
453.13
453.13
312.50
312.50
833.33
833.33
500.00
800.00
1,500.00
2,000.00
500.00
800.00
1,500.00
2,000.00
174,000.00
26,000.00
200,000.00
70,000.00
70,000.00
15,000.00
15,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
100,000.00
200,000.00
6,000.00
174,000.00
26,000.00
6,000.00
100,000.00
100,000.00
74,750.00
74,750.00
11,790.00
11,790.00
6,550.00
6,550.00
11,691.75
11,691.75
906.25
906.25
453.13
453.13
312.50
312.50
833.33
833.33
EMPRESA 3X
LIBROS MAYORES DEL MES DE ENRERO Y FEBRERO
Primer Periodo
Segundo Periodo
Maquinaria
87,000.00
87,000.00
87,000.00
Primer Periodo
Segundo Periodo
Inmuebles
1 150,000.00
150,000.00
150,000.00
Primer Periodo
Materia Prima
2 195,750.00 195,750.00
15
Segundo Periodo
174,000.00
74,000.00
100,000.00 18
4
Primer Periodo
14
Segundo Periodo
Primer Periodo
Segundo Periodo
Caja
5
25,000.00
7 375,000.00
400,000.00
21 200,000.00 200,000.00 15
11,790.00 24
6,550.00 25
600,000.00 218,340.00
381,660.00
7
Primer Periodo
21
Segundo Periodo
Gas
6,090.00
6,090.00
2,000.00
8,090.00
IT
11,250.00
11,250.00
6,000.00
17,250.00
IT por Pagar
11,250.00 7
11,250.00
6,000.00 21
17,250.00
12
Primer Periodo
29
Segundo Periodo
Depreciacin Inmueble
312.50
312.50
312.50
625.00
18
Producto en Proceso
100,000.00 100,000.00 19
24
26
Segundo Periodo
1
Primer Periodo
Segundo Periodo
1
2
4
Primer Periodo
15
Segundo Periodo
Primer Periodo
3
16
Segundo Periodo
Equipos
43,500.00
43,500.00
43,500.00
Crdito Fiscal
19,500.00
29,250.00
2,860.00
51,610.00
26,000.00
77,610.00
74,750.00
2,860.00
4
Primer Periodo
14
Segundo Periodo
Agua
8,700.00
8,700.00
500.00
9,200.00
Capital
25,000.00 5
50,000.00 6
75,000.00
75,000.00
Ventas
326,250.00 7
326,250.00
174,000.00 21
500,250.00
Primer Periodo
37,500.00
233,250.00
Segundo Periodo
22
Segundo Periodo
11
Primer Periodo
Primer Periodo
28
Segundo Periodo
Segundo Periodo
100,000.00
333,250.00
Depreciacin Equipo
453.13
453.13
453.13
906.25
14
Primer Periodo
Segundo Periodo
Segundo Periodo
Telfono
1,500.00
1,500.00
Provisin Telfono
1,500.00 14
1,500.00
Segundo Periodo
17
Segundo Periodo
Segundo Periodo
19
Gastos de Fabricacin
15,000.00
15,000.00
Producto Terminado
100,000.00 100,000.00 20
1
Primer Periodo
Segundo Periodo
###
4
Primer Periodo
###
Segundo Periodo
Terrenos
200,000.00
200,000.00
200,000.00
Prstamo
500,000.00 1
225,000.00 2
37,500.00 3
23,500.00 4
6,550.00 786,000.00
779,450.00
Energa Elctrica
4,350.00
4,350.00
800.00
5,150.00
4
Primer Periodo
Segundo Periodo
6
Primer Periodo
Segundo Periodo
Primer Periodo
Segundo Periodo
Servicio de TE
1,500.00
1,500.00
1,500.00
Vehculos
50,000.00
50,000.00
50,000.00
Debito Fiscal
48,750.00 7
48,750.00
26,000.00 21
74,750.00
74,750.00
Primer Periodo
Segundo Periodo
###
Depreciacin Maquinaria
906.25
Primer Periodo
###
Segundo Periodo
906.25
906.25
1,812.50
Primer Periodo
Segundo Periodo
###
Primer Periodo
###
Segundo Periodo
Depreciacin Vehculo
833.33
833.33
833.33
1,666.67
Provisin Agua
500.00 1
500.00
Provisin Gas
2,000.00 14
2,000.00
Segundo Periodo
###
Inventario
100,000.00 100,000.00 22
Primer Periodo
Segundo Periodo
Primer Periodo
Primer Periodo
Segundo Periodo
Segundo Periodo
Segundo Periodo
Segundo Periodo
Primer Periodo
EMPRESA 3X
BALANCE GENERAL
(Expresado en Bolivianos) mes de enero
ACTIVO
Activo corriente
Caja
Crdito Fiscal
Total activo corriente
400,000.00
51,610.00
451,610.00
Activo no Corriente
Maquinaria
Depreciacin
Equipos
Depreciacin
Inmuebles
Depreciacin
Vehculos
Depreciacin
Terrenos
Maquinaria
Equipo
Inmueble
Vehculo
87,000.00
906.25
43,500.00
453.13
150,000.00
312.50
50,000.00
833.33
86,093.75
43,046.88
149,687.50
49,166.67
200,000.00
527,994.79
979,604.79
RESA 3X
E GENERAL
vianos) mes de enero
PASIVO
Pasivo Corriente
Prestamo
Dedito Fiscal
IT por Pagar
TOTAL PASIVO
786,000.00
48,750.00
11,250.00
846,000.00
PATRIMONIO
Capital
Utilidad del Ejercicio
75,000.00
58,604.79
TOTAL PATRIMONIO
133,604.79
979,604.79
EMPRESA 3X
ESTADO DE RESULTADOS
(Expresado en Bolivianos) mes de enero
INGRESO
Ventas
COSTO DE VENTAS
Costo de materia prima
Costo de mano de obra
195,750.00
37,500.00
UTILIDAD BRUTA
GASTOS DE OPERACIONES
Gastos de administracin
Energa Elctrica
Gas
Agua
Servicio de TE
Dep.
Dep.
Dep.
Dep.
Acum
Acum
Acum
Acum
Maquinaria
Equipos
Inmueble
Vehculo
Gastos de comercializacin
IT
UTILIDAD ANTES DE INTERESES Y IMPUESTOS
UTILIDAD NETA
4,350.00
6,090.00
8,700.00
1,500.00
906.25
453.13
312.50
833.33
11,250.00
326,250.00
233,250.00
93,000.00
23,145.21
11,250.00
34,395.21
58,604.79
EMPRESA 3X
BALANCE GENERAL
(Expresado en Bolivianos) mes de enero
ACTIVO
Activo corriente
Caja
381,660.00
Crdito Fiscal
2,860.00
384,520.00
Activo no Corriente
Maquinaria
Depreciacin
Equipos
Depreciacin
Inmuebles
Depreciacin
Vehiculo
Depreciacin
Terrenos
87,000.00
Maquinari
1,812.50
43,500.00
Equipo
906.25
150,000.00
Inmueble
625.00
50,000.00
Vehculo
1,666.67
85,187.50
42,593.75
149,375.00
48,333.33
200,000.00
525,489.58
910,009.58
PRESA 3X
CE GENERAL
olivianos) mes de enero
PASIVO
Pasivo Corriente
Prstamo
IT por Pagar
779,450.00
17,250.00
796,700.00
Pasivo no corriete
Provisin Agua
Provisin Energ Elctrica
Provisin Telfono
Provisin Gas
Provisin mano de obra
Provisin Gast. Fabric.
Inters por pagar
Total pasivo no corriente
TOTAL PASIVO
500.00
800.00
1,500.00
2,000.00
70,000.00
15,000.00
11,691.75
101,491.75
898,191.75
PATRIMONIO
Capital
Utilidad del Ejercicio
TOTAL PATRIMONIO
75,000.00
-63,182.17
11,817.83
910,009.58
EMPRESA 3X
ESTADO DE RESULTADOS
(Expresado en Bolivianos) mes de enero
INGRESO
Ventas
500,250.00
COSTO DE VENTAS
Costo de Mercd Vendid
Materia Prima
Mano de obra Directa
Gastos de Fabricacin
492,250.00
333,250.00
74,000.00
70,000.00
15,000.00
UTILIDAD BRUTA
8,000.00
GASTOS DE OPERACIN
Gastos de administracin
Energia Elctrica
Gas
Agua
Servicio de TE
Telfono
Dep.
Dep.
Dep.
Dep.
Acum
Acum
Acum
Acum
Maquinaria
Equipos
Inmueble
Vehculo
Gastos de comercializacion
IT
Gastos financieros
Inters por prstamo
UTILIDAD ANTES DE INTERESES Y IMPUESTOS
UTILIDAD NETA
30,450.42
5,150.00
8,090.00
9,200.00
1,500.00
1,500.00
1,812.50
906.25
625.00
1,666.67
17,250.00
17,250.00
23,481.75
23,481.75
71,182.17
-63,182.17
METODO ALEMAN
MONTO:
INTERES:
TIEMPO
PERIODO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
786,000
18%
10 AOS
MONTO DE LA DEUDA
786,000.00
779,450.00
772,900.00
766,350.00
759,800.00
753,250.00
746,700.00
740,150.00
733,600.00
727,050.00
720,500.00
713,950.00
707,400.00
700,850.00
694,300.00
687,750.00
681,200.00
674,650.00
668,100.00
661,550.00
655,000.00
648,450.00
641,900.00
635,350.00
628,800.00
622,250.00
615,700.00
609,150.00
602,600.00
596,050.00
589,500.00
582,950.00
576,400.00
569,850.00
563,300.00
556,750.00
550,200.00
Mensual
Mensual
INTERES
11,790.00
11,691.75
11,593.50
11,495.25
11,397.00
11,298.75
11,200.50
11,102.25
11,004.00
10,905.75
10,807.50
10,709.25
10,611.00
10,512.75
10,414.50
10,316.25
10,218.00
10,119.75
10,021.50
9,923.25
9,825.00
9,726.75
9,628.50
9,530.25
9,432.00
9,333.75
9,235.50
9,137.25
9,039.00
8,940.75
8,842.50
8,744.25
8,646.00
8,547.75
8,449.50
8,351.25
8,253.00
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
543,650.00
537,100.00
530,550.00
524,000.00
517,450.00
510,900.00
504,350.00
497,800.00
491,250.00
484,700.00
478,150.00
471,600.00
465,050.00
458,500.00
451,950.00
445,400.00
438,850.00
432,300.00
425,750.00
419,200.00
412,650.00
406,100.00
399,550.00
393,000.00
386,450.00
379,900.00
373,350.00
366,800.00
360,250.00
353,700.00
347,150.00
340,600.00
334,050.00
327,500.00
320,950.00
314,400.00
307,850.00
301,300.00
294,750.00
288,200.00
281,650.00
275,100.00
268,550.00
8,154.75
8,056.50
7,958.25
7,860.00
7,761.75
7,663.50
7,565.25
7,467.00
7,368.75
7,270.50
7,172.25
7,074.00
6,975.75
6,877.50
6,779.25
6,681.00
6,582.75
6,484.50
6,386.25
6,288.00
6,189.75
6,091.50
5,993.25
5,895.00
5,796.75
5,698.50
5,600.25
5,502.00
5,403.75
5,305.50
5,207.25
5,109.00
5,010.75
4,912.50
4,814.25
4,716.00
4,617.75
4,519.50
4,421.25
4,323.00
4,224.75
4,126.50
4,028.25
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
262,000.00
255,450.00
248,900.00
242,350.00
235,800.00
229,250.00
222,700.00
216,150.00
209,600.00
203,050.00
196,500.00
189,950.00
183,400.00
176,850.00
170,300.00
163,750.00
157,200.00
150,650.00
144,100.00
137,550.00
131,000.00
124,450.00
117,900.00
111,350.00
104,800.00
98,250.00
91,700.00
85,150.00
78,600.00
72,050.00
65,500.00
58,950.00
52,400.00
45,850.00
39,300.00
32,750.00
26,200.00
19,650.00
13,100.00
6,550.00
3,930.00
3,831.75
3,733.50
3,635.25
3,537.00
3,438.75
3,340.50
3,242.25
3,144.00
3,045.75
2,947.50
2,849.25
2,751.00
2,652.75
2,554.50
2,456.25
2,358.00
2,259.75
2,161.50
2,063.25
1,965.00
1,866.75
1,768.50
1,670.25
1,572.00
1,473.75
1,375.50
1,277.25
1,179.00
1,080.75
982.50
884.25
786.00
687.75
589.50
491.25
393.00
294.75
196.50
98.25
METODO ALEMAN
1.50%
120
AMORTIZACION
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
CUOTA PERIODICA
18,340.00
18,241.75
18,143.50
18,045.25
17,947.00
17,848.75
17,750.50
17,652.25
17,554.00
17,455.75
17,357.50
17,259.25
17,161.00
17,062.75
16,964.50
16,866.25
16,768.00
16,669.75
16,571.50
16,473.25
16,375.00
16,276.75
16,178.50
16,080.25
15,982.00
15,883.75
15,785.50
15,687.25
15,589.00
15,490.75
15,392.50
15,294.25
15,196.00
15,097.75
14,999.50
14,901.25
14,803.00
SALDO
779,450.00
772,900.00
766,350.00
759,800.00
753,250.00
746,700.00
740,150.00
733,600.00
727,050.00
720,500.00
713,950.00
707,400.00
700,850.00
694,300.00
687,750.00
681,200.00
674,650.00
668,100.00
661,550.00
655,000.00
648,450.00
641,900.00
635,350.00
628,800.00
622,250.00
615,700.00
609,150.00
602,600.00
596,050.00
589,500.00
582,950.00
576,400.00
569,850.00
563,300.00
556,750.00
550,200.00
543,650.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
14,704.75
14,606.50
14,508.25
14,410.00
14,311.75
14,213.50
14,115.25
14,017.00
13,918.75
13,820.50
13,722.25
13,624.00
13,525.75
13,427.50
13,329.25
13,231.00
13,132.75
13,034.50
12,936.25
12,838.00
12,739.75
12,641.50
12,543.25
12,445.00
12,346.75
12,248.50
12,150.25
12,052.00
11,953.75
11,855.50
11,757.25
11,659.00
11,560.75
11,462.50
11,364.25
11,266.00
11,167.75
11,069.50
10,971.25
10,873.00
10,774.75
10,676.50
10,578.25
537,100.00
530,550.00
524,000.00
517,450.00
510,900.00
504,350.00
497,800.00
491,250.00
484,700.00
478,150.00
471,600.00
465,050.00
458,500.00
451,950.00
445,400.00
438,850.00
432,300.00
425,750.00
419,200.00
412,650.00
406,100.00
399,550.00
393,000.00
386,450.00
379,900.00
373,350.00
366,800.00
360,250.00
353,700.00
347,150.00
340,600.00
334,050.00
327,500.00
320,950.00
314,400.00
307,850.00
301,300.00
294,750.00
288,200.00
281,650.00
275,100.00
268,550.00
262,000.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
6,550.00
10,480.00
10,381.75
10,283.50
10,185.25
10,087.00
9,988.75
9,890.50
9,792.25
9,694.00
9,595.75
9,497.50
9,399.25
9,301.00
9,202.75
9,104.50
9,006.25
8,908.00
8,809.75
8,711.50
8,613.25
8,515.00
8,416.75
8,318.50
8,220.25
8,122.00
8,023.75
7,925.50
7,827.25
7,729.00
7,630.75
7,532.50
7,434.25
7,336.00
7,237.75
7,139.50
7,041.25
6,943.00
6,844.75
6,746.50
6,648.25
255,450.00
248,900.00
242,350.00
235,800.00
229,250.00
222,700.00
216,150.00
209,600.00
203,050.00
196,500.00
189,950.00
183,400.00
176,850.00
170,300.00
163,750.00
157,200.00
150,650.00
144,100.00
137,550.00
131,000.00
124,450.00
117,900.00
111,350.00
104,800.00
98,250.00
91,700.00
85,150.00
78,600.00
72,050.00
65,500.00
58,950.00
52,400.00
45,850.00
39,300.00
32,750.00
26,200.00
19,650.00
13,100.00
6,550.00
0.00
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
1.50%
RATIOS FINAN
1) Liquidez General
mvjgg
3) Prueba Defensiva
dfgd
4) Capital de trabajo
dfghfy
5)Rotacion de Caja y Bancos
fyjkio
7)Razon de Endeudamiento
,mnbvcx
8) Cobertura de gastos Financieros
ndcfjn
9) Rendimiento sobre el patrimonio
dftgyui
10) Rndimiento sobre la Inversion
lkjhgfdfg
11) Utilidad del Activo
dsfghjk
12) Utilidad de las Ventas
retuyio
13) Margen de Utilidad Bruta
fghjkl
RATIOS FINANCIEROS
Activo Corriente
Pasivo Corriente
451,610.00
846,000.00
451,610.00
846,000.00
400,000.00
846,000.00
451,610.00
Caja y Bancos
Pasivo Corriente
100
Ventas
Activos Totales
Pasivo
Activo
100
400,000.00
*360
326,250.00
326,250.00
979,604.79
846,000.00
*100
979,604.79
,mnbvcx
utilidad antes de Intereses
Gastos Financieros
34,395.21
11,250.00
ndcfjnj
Utilidad Neta
100
58,604.79
*100
Patrimonio Neto
133,604.79
*100
dftgyuio
utilidad Neta
Activo
100
58,604.79
*100
979,604.79
34,395.21
*100
979,604.79
34,395.21
*100
326,250.00
326,250.00 326,250.00
58,604.79
*100
326,250.00
lkjhgfdfghjk
Utilidad Antes de Intereses e Impuestos
Activo
100
dsfghjkl
Utilidad Antes de Intereses e Impuestos
Ventas
100
retuyiop
Ventas - Costo de Ventas
Ventas
Utilidad Neta
Ventas Netas
fghjkl
100
100.00
846,000.00
0.53381797
0.53381797
47.2813239
-394,390.00
441.37931
0.33304247
86.3613579
3.05735185
43.8642888
233,250.00
326,250.00
*100
5.98249337
3.51113108
10.5425926
28.5057471
17.9631545