Diario

1 de Enero
Caja $50,000
Bancos $150,000
Inventario de Mercancías $300,000
Clientes $200,000
Documentos x Cobrar $150,000
Mobiliario $100,000
Proveedores $150,000
Documentos x pagar $250,000
Capital $550,000
2 de Enero
Caja $200,000
Ventas $200,000
3 de Enero
Clientes $40,000
Ventas $40,000
4 de Enero
Compras $20,000
Bancos $20,000
5 de Enero
Caja $20,000
Clientes $20,000
8 de Enero
Propaganda y Publicidad x Anticipado $8,000
Bancos $8,000
9 de Enero
Proveedores $12,000
Bancos $12,000
10 de Enero
Gastos de Ventas $600
Bancos $600
11 de Enero
Gastos de Administración $840
Bancos $840
12 de Enero
Documentos x Pagar $18,000
Bancos $18,000
15 de Enero
Gastos de Ventas $24,000
Gastos de Administración $28,000

Bancos $52,000

Sumas Iguales $1,321,440 $1,321,440

 Caja Documentos x Pagar
$50,000 $18,000 $250,000
$200,000
$20,000 $18,000 $250,000
$270,000
Capital
Bancos $550,000
$150,000 $20,000
$8,000 $550,000
$12,000
$600 Ventas
$840 $200,000
$18,000 $40,000
$52,000
$240,000

$150,000 $111,440 Compras

$20,000
Inventario de Mercancías
$300,000 $20,000

$300,000 Propaganda y Publicidad

$8,000
Clientes
$200,000 $20,000 $8,000
$40,000
Gastos de Ventas
$240,000 $20,000 $600
$24,000
Documentos x Cobrar $24,600
$150,000

$150,000

Mobiliario
$100,000
Gastos de Administración
$100,000
$28,000
Proveedores $840
$12,000 $150,000 $28,840

$12,000 $150,000
 Tienda de Ropa la Comercial
Balanza de Comprobación
Movimientos Saldos
Cuentas
Deudor Acreedor Deudor Acreedor
Caja $270,000 $270,000
Bancos $150,000 $111,440 $38,560
Inventario de Mercancías $300,000 $300,000
Compras $20,000 $20,000
Ventas $240,000 $240,000
Clientes $240,000 $20,000 $220,000
Documentos x Cobrar $150,000 $150,000
Mobiliario $100,000 $100,000

Propaganda y Publicidad $8,000 $8,000

Proveedores $12,000 $150,000 $138,000
Documentos x Pagar $18,000 $250,000 $232,000
Capital $550,000 $550,000
Gastos de Ventas $24,600 $24,600
Gastos de Administración $28,840 $28,840

Sumas Iguales $1,321,440 $1,321,440 $1,160,000 $1,160,000

 Tienda de Ropa la Comercial
Balance General
Activo
Circulante
Caja $270,000
Bancos $38,560
Clientes $220,000
Documentos x Cobrar $150,000
Inventario de Mercancías $300,000
Compras $20,000

Fijo
Mobiliario $100,000
Diferido
Propaganda y Publicidad $8,000

Total Activo $1,106,560

Pasivo
Circulante
Proveedores $138,000
Documentos x Pagar $232,000
Total Pasivo $370,000
Capital $550,000
Gastos de Ventas $24,600
Gastos de Administración $28,840
Ventas $240,000
Total Capital $843,440

Total pasivo mas Capital $1,213,440