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Normas y

Procedimientos
de Auditoria
Profesor: JORGE VAZQUEZ BARRERA

Juan Adolfo Guilln Morn / 689306


Cristian Vazquez Acosta / 683141
Francisco Gerardo Daz Villanueva / 685495

TRABAJO FINAL
04/12/12

INDICE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.

Estimacin de horas y honorarios para el trabajo 1-5


Preparacin de propuesta de trabajo6-10
Pruebas analtica preliminares de la empresa11/13
Definicin de riesgos clave de la auditoria..14-15
Evaluacin del control interno ..16-19
Materialidad total y materialidad para la cdula de ajustes.20-24
Cdula de planeacin detallando las pruebas a realizar y las aseveraciones que se estn
cubriendo, as como el alcance que se le dar a cada prueba..25-27
Efectivo28-31
Cuentas por cobrar ..32
Cuentas por cobrar..33
Cuentas por cobrar .34
Inventarios ..35
Activo fijo .36
Activo fijo 37
Pasivo 38
Ventas 39
Contingencias ..40
Eventos posterior 41-43
Cdula de ajustes y comentarla.44
Carta de recomendaciones45
Ajustes en las cdulas sumarias46
Estados financieros..47-49
Carta confirmatoria .50-51

Saldo
Saldo total

Saldos vencidos

corriente

30

60

200,000

90

180

ms 360

NACIONALES
CAPSO, S. A. DE C. V.

1,400,000

500,000

300,000

313,212

20,000

90,000

21,312

21,312

733,444

70,000

44,333

44,100

Pepsa, S. A. de C. V.

623,700

60,000

500,000

Super Juguetes, S. A. de C. V.

455,333

55,000

40,000

42,000

Distribuidora de Juguetes, S. A. de C. V.

483,322

150,000

23,233

32,200

Comercializadora de Jueguetes, S. A. de C. V

174,444

174,444

Jugueteria de Mxico

752,000

600,000

Servicios Operacionales, S. A. de C. V
Jugueteria la divertida, S. A. de C. V.
Julio Cepeda, S. A. de C. V.
Walt Mart, S. A. de C. V.

Ps

30,000

44,000

100,000

326,000
103,212
-

619,999

43,445
233

63,700

2,323

300,000

18,333

105,000

170,566
-

50,000

50,000

52,000

5,001,100

EXTRANJEROS
Toys for boys Co

10,200

Importadora de juguetes de Ecuador SA

42,000

Walt Mart Co.

21,200

Target Co.

12,000

Toys and More Co.

39,600

10,000

200
30,000

13,000

6,000
3,500

4,700
12,000

30,000

6,000
9,600
-

US

125,000

Balanza de comprobacin
Compaa La escondida, S. A. de C. V
Balance general al 31 de diciembre de 2007, 2006 y 2005

2007

2006

2005

ACTIVOS
Activos circulantes:
Efectivo
Clientes
Deudores diversos y otras cuentas por cobrar
Inventarios
Total activo circulante

2,837,212
5,780,643
2,106,300
3,565,323
14,289,478

1,230,000
1,200,000
400,000
1,300,000
4,130,000

900,000
300,000
1,340,000
1,500,000
4,040,000

Activo fijo neto

13,678,210

10,234,000

8,423,000

Activo total

27,967,688

14,364,000

12,463,000

1,340,000
1,350,000
2,690,000

1,300,000
240,000
1,540,000

900,000
340,000
1,240,000

Pasivo a largo plazo


Prstamos bancarios a largo plazo
Impuestos diferidos
Total pasivo a largo plazo
Total pasivo

6,700,000
1,000,000
7,700,000
10,390,000

899,042
899,042
2,439,042

600,000
600,000
1,840,000

CAPITAL CONTABLE
Capital social
Utilidades acumuladas de aos anteriores
Uitlidad del ejercicio
Total capital contable
Total pasivo y capital contable

3,500,000
11,424,958
2,652,730
17,577,688
27,967,688

500,000
10,123,000
1,301,958
11,924,958
14,364,000

500,000
8,923,000
1,200,000
10,623,000
12,463,000

PASIVOS
Pasivo a corto plazo:
Proveedores
Acreedores diversos
Total pasivo a corto plazo

Balanza de comprobacin
Compaa La escondida, S. A. de C. V
Balanza al 31 de diciembre de 2007

Debe
ACTIVOS TOTALES

27,967,688

Activos circulantes

14,289,478

Efectivo
Caja

2,837,212
1,000

Bancos
Bancos en moneda nacional
Banamex Cta 10029390
Bancomer Cta 12910009
HSBC Cta 121382923
Bancos en dlares
City Bank Cta 121328913
City Bank Dlares
Complemento en dlares
Laredo National Bank Cta 583984393
Laredo National Bank dlares
Complemento en dlares

1,524,112
948,412
436,157
390,123
122,132
575,700
121,200
12,000
109,200
454,500
45,000
409,500

Inversiones temporales
Inversin en cetes Vector

1,312,100
100,000

Invesin temporal en acciones

1,212,100

Cuentas por cobrar

7,886,943

Clientes

5,780,643

Clientes nacionales

5,191,100

Clientes en monedad extranjera


Clientes dlares

1,262,500
125,000

Clientes complemento en dlares

1,137,500

Estimacin para cuentas incoborabes


Deudores diversos

Haber

450,000
123,000

Anticipo a proveedores
Compaas afiliadas por cobrar

1,233,300
750,000

Inventarios
Inventario de materia prima

3,565,323

3,121,100
Inventario de produccin en proceso
Inventario de producto terminado

1,232,343
211,122

Inventarios obsoletos

999,242

Activo fijo neto

13,678,210

Terreno

1,000,000

Edificio

12,000,210

Maquinaria
Mobiliario y equipo
Equipo de computo
Equipo de transporte

1,200,000
123,000
120,000
432,000

Depreciacin acumulada Edificio

890,000

Depreciacin acumulada de maquinaria


Depreciacin acumulada de mobiliario y equipo
Depreciacin acumulada de equipo de computo

120,000
34,000
30,000

Depreciacina acumulada de equipo de transporte

123,000

PASIVO

10,390,000

PASIVO A CORTO PLAZO

2,690,000

Proveedores

1,340,000

Acreedores diversos

230,000

Impuestos por pagar

320,000

Compaas afiliadas por pagar

800,000

PASIVO A LARGO PLAZO

7,700,000

Prstamos bancarios a largo plazo

6,700,000

Impuestos diferidos

1,000,000

CAPITAL CONTABLE

17,577,688

Capital social

3,500,000

Utilidades acumuladas

11,424,958

Utilidad del ejercicio

2,652,730

Ventas
Devolucin de ventas

18,175,050
300,020

Descuentos sobre ventas

230,000

Costo de ventas

9,300,090

Gastos de operacin

2,650,000

Gastos de administracin
Gastos de venta

2,500,000
900,000

Resultado integral de financiamiento


Gastos financieros

657,790
123,400

Productos financieros

340,000

Fluctuacin cambiaria
Provisin de impuestos

441,190
300,000

Totales

101,376,730 88,585,648
12,791,082

Activos

27,967,688

Pasivos

10,390,000

Capital

17,577,688

diferencia

Compaa X
Auditoria al 31 de diciembre de
Cdula de ajustes

Referencia
a pts

Cuentas y concepto
Asiento 1
bancos

Cargo

Abono

Aprobado por
la compaa
si / NO

2,500

si

65,000

si

2,500
clientes

Asiento 2
bancos

65,000
clientes

Asiento 3
bancos

40,457
clientes

Asiento 4
bancos

si
40457

115,000
clientes

si
115,000
222,957

NOTA: Estos ajustes son por partidas no reconocidas en el periodo correspondiente a la auditoria realizada

Constructora STIVA
RFC CRS -212200-2AS
Enero 31 de 2007

Factura 1000

Vendido a: Go Toys, Internacional, S. A. de C. V


RFC: GTI 051203 HAS
Concepto

Factura correspondiente a la
venta del inmueble ubicado
en av. Lazaro cardenas
2004 lote no.4

3142000

IVA

471300

Total

3,613,300

Factura por Tres millones seiscientos trece mil trecientos

Constructora STIVA
RFC CRS -212200-2AS
31 DE AGOSTO DE 2007

Factura 1021

Vendido a: Go Toys, Internacional, S. A. de C. V


RFC: GTI 051203 HAS
Concepto

Factura correspondiente a la
venta del inmueble ubicado
en av. Lazaro cardenas
2004 lote no.5

752,211

IVA

112,832

Total

865,043

Factura por Ochocientos sesenta y cinco mil cuarenta y tres pesos

Districuidora de maquinaria internacional S.A. deC.V


RFC DMI 030323 SDA
31 DE DICIEMBRE DE 2007

Factura 1332

Vendido a: Go Toys, Internacional, S. A. de C. V


RFC: GTI 051203 HAS
Concepto

Maquina para ensamblar


la mueca que se hace
pipi
100,000

IVA

15,000

Total

115,000

Factura por Ochocientos sesenta y cinco mil cuarenta y tres pesos

Edificio
Construccin
Construccin

ene-07 3,142,000
ago-07
752,211
3,894,211

Maquinaria
Equipo 5

dic-07

200,000
200,000

Equipo 3
Equipo 4

feb-07
nov-07

13,000
12,300
25,300

Equipo 3

oct-07

40,000
40,000

Equipo 3
Equipo 4

ago-07
dic-07

72,000
60,000
132,000

Mobiliario y equipo

Equipo de computo

Equipo de transporte

10

El costo unitario se determina con las

11

compras promedio del ao


Se le solicito a la compaa el resumen de las compras del ao para hacer una
prueba de auditoria de 4 productos de materia prima

Resina
Unida Cost
des
o

Co
mrp
a

Pintura

Circuitos
Electricos

Unid Cost
ades
o
Total

Unid Cost
ades
o
Total

Pegamento
Unid
ades

Total

Cost
o
Total

Enero 20

401

8,020

Enero 15

30

450

Enero 12

144

1,72
8

20

5,00 100,
0
000

Febrer
o
3

310

930

Febrer
o
123

30

3,69
0

Febre
ro

144

432

5,00 15,0
0
00

Marzo 2

340

680

Marzo 123

30

3,69
0

Marzo 32

100

3,20
0

5,00 10,0
0
00

Abril

30

560

16,80
0

Abril

32

30

960

Abril

100

300

30

6,00 180,
0
000

Mayo

40

400

16,00
0

Mayo

32

35

1,12
0

Mayo 231

200

46,2
00

40

6,00 240,
0
000

Junio

35

500

17,50
0

Junio

34

35

1,19
0

Junio 35

230

8,05
0

35

3,50 122,
0
500

Julio

24

400

9,600

Julio

55

35

1,92
5

Julio

43

140

6,02
0

24

3,50 84,0
0
00

Agost
o

30

401

12,03
0

Agost
o

56

25

1,40
0

Agost
o

100

500

30

3,40 102,
0
000

Septie
mbre
23

400

9,200

Septie
mbre 67

25

1,67
5

Septie
mbre 23

100

2,30
0

23

4,00 92,0
0
00

Octubr
e
34

390

13,26
0

Octubr
e
7

30

210

Octub
re
65

100

6,50
0

34

4,00 136,
0
000

Novie
mbre

400

20,00
0

Novie
mbre

30

240

Novie
mbre

90

630

50

4,20 210,
0
000

400

80,00
0

Diciem
bre
33

30

990

Dicie
mbre

200

1,00
0

200

4,23 846,
0
000

50

Diciem
bre
200

12

El inventario fsico se realiz el 30 de noviembre de 2007 se ajustaron las diferencias encontradas


por la compaa contra su terico pero las
no se han considerado en la contabilidad las diferencias detectadas
por el auditor
Inventar Inventa
io
io
fsico

Torico

fsico
compa
a

Saldo
ajustad
o

auditor

ca

(Nov)

(nov)

(Nov)

(Nov)

Inventar
io

Saldo
Entrad Salida
as
s
al 31 de
diciemb
Diciembre
re

Resina

960

960

950 960

10

20 950

kg

Pegamento

41

41

30 41

40

21 60

lts

Pintura

609

609

610 609

12

21 600

lts

Tornillos
Circuitos
electrnicos

1 1

10

1 10

kg

738

738

300 738

12

300 450

pza

43

43

32 43

23

32 34

9 9

10 4

Mueca que llorra

28

28

27 28

12

21 19

Mueca que se rie


Carro Rayo Serie
Cars
Carro Rey Serie
Cars

21

21

25 21

12

30 3

3 3

1 5

10

10

10 10

242

242 10

Mate Serie Cars

19

19

19 19

13

12 20

Elefante Horton

179

179

176 179

521

650 50

Bratz Baby

48

48

48 48

2 50

Autopista 1500

70

70

71 70

23

43 50

Pequea Polly

18

18

18 18

2 20

Carro a control
remoto
Mueca que hace
pipi

13

Juguete mgico

259

259

259 259

34 230

Trompo electrico
Miniaturas de
luchadores

218

218

220 218

34

42 210

419

419

419 419

23 400

Pistola lanza agua


El chango come
pelotas

108

108

108 108

55

43 120

241

241

241 241

12 230

Atrapapeces

20

20

20 20

13

21 12

Nenuco

46

46

46 46

23 24

Barbie playa

13

13

12 13

3 13

Barbie lujo

44

44

44 44

5 40

14

En
Asamblea
de
Accionistas
celebrada
al 31 de
octubre de
2007, los
accionistas
acordaron
aumentar
el capital
social en su
parte
variable en
$1,500,000

(valor nominal) mediante la capitalizacin de pasivos a favor de sus accionistas, emitiendo 1,500,000 acciones serie B con valor nominal

El 20 de diciembre de 2007 los accionistas acordaron acumnetar el capital social en otros 1,500,000 de pesos sin embargo en esta ocasi
una acta de asamblea de accionistas a diferencia del punto anterior

15

En el ao hubo 1300 facturas de las cuales se te pide que realices un muestreo estadstico con los siguientes datos

Problema 3
Riesgo de control

10%

16

Error tolerable
Desviacin esperada

7%
1.75%

Documentar en un papel de trabajo las facturas que se revisarn y considera que no se encontraron desviaciones, concluye sobre
(ojo tienes que documentar el papel de trabajo con cuales partidas revisaras y que se supuone que les revisaras y luego suponer
No. De Factura

Importe
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
38
39
40
41

IVA

12,301
124,202
12,303
12,304
12,305
12,306
121,200
12,308
12,309
12,310
12,311
12,312
12,313
23,130
12,315
12,316
12,317
123,123
12,319
12,320
12,321
12,322
12,323
123,123
12,325
12,326
12,327
12,328
12,329
12,330
12,331
12,332
12,333
12,334
12,335
12,336
12,337
123,123
12,339
12,340
12,341

1,845
18,630
1,845
1,846
1,846
1,846
18,180
1,846
1,846
1,847
1,847
1,847
1,847
3,470
1,847
1,847
1,848
18,468
1,848
1,848
1,848
1,848
1,848
18,468
1,849
1,849
1,849
1,849
1,849
1,850
1,850
1,850
1,850
1,850
1,850
1,850
1,851
18,468
1,851
1,851
1,851

17

Total
14,146
142,832
14,148
14,150
14,151
14,152
139,380
14,154
14,155
14,157
14,158
14,159
14,160
26,600
14,162
14,163
14,165
141,591
14,167
14,168
14,169
14,170
14,171
141,591
14,174
14,175
14,176
14,177
14,178
14,180
14,181
14,182
14,183
14,184
14,185
14,186
14,188
141,591
14,190
14,191
14,192

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
81
82
83
84
85
86
87
88
89
90
91

12,342
12,343
12,344
12,345
12,346
12,347
12,348
12,349
12,350
12,351
12,352
12,353
12,354
23,123
12,356
443,234
12,358
12,359
12,360
12,361
12,362
12,363
12,364
12,365
12,366
12,367
323,000
12,369
12,370
12,371
12,372
12,373
12,374
12,375
12,376
12,377
12,378
12,379
12,380
12,381
12,382
12,383
12,384
12,385
12,386
12,387
12,388
12,389
12,390
12,391

1,851
1,851
1,852
1,852
1,852
1,852
1,852
1,852
1,853
1,853
1,853
1,853
1,853
3,468
1,853
66,485
1,854
1,854
1,854
1,854
1,854
1,854
1,855
1,855
1,855
1,855
48,450
1,855
1,856
1,856
1,856
1,856
1,856
1,856
1,856
1,857
1,857
1,857
1,857
1,857
1,857
1,857
1,858
1,858
1,858
1,858
1,858
1,858
1,859
1,859

18

14,193
14,194
14,196
14,197
14,198
14,199
14,200
14,201
14,203
14,204
14,205
14,206
14,207
26,591
14,209
509,719
14,212
14,213
14,214
14,215
14,216
14,217
14,219
14,220
14,221
14,222
371,450
14,224
14,226
14,227
14,228
14,229
14,230
14,231
14,232
14,234
14,235
14,236
14,237
14,238
14,239
14,240
14,242
14,243
14,244
14,245
14,246
14,247
14,249
14,250

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
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141

12,392
12,393
12,394
12,395
12,396
12,397
12,398
12,399
12,400
12,401
12,402
12,403
12,404
12,405
12,406
12,407
12,408
12,409
12,410
12,411
12,412
12,413
12,414
12,415
12,416
12,417
12,418
12,419
12,420
12,421
12,422
12,423
12,424
12,425
12,426
12,427
12,428
12,429
12,430
12,431
12,432
12,433
12,434
12,435
12,436
12,437
12,438
12,439
12,440
12,441

1,859
1,859
1,859
1,859
1,859
1,860
1,860
1,860
1,860
1,860
1,860
1,860
1,861
1,861
1,861
1,861
1,861
1,861
1,862
1,862
1,862
1,862
1,862
1,862
1,862
1,863
1,863
1,863
1,863
1,863
1,863
1,863
1,864
1,864
1,864
1,864
1,864
1,864
1,865
1,865
1,865
1,865
1,865
1,865
1,865
1,866
1,866
1,866
1,866
1,866

19

14,251
14,252
14,253
14,254
14,255
14,257
14,258
14,259
14,260
14,261
14,262
14,263
14,265
14,266
14,267
14,268
14,269
14,270
14,272
14,273
14,274
14,275
14,276
14,277
14,278
14,280
14,281
14,282
14,283
14,284
14,285
14,286
14,288
14,289
14,290
14,291
14,292
14,293
14,295
14,296
14,297
14,298
14,299
14,300
14,301
14,303
14,304
14,305
14,306
14,307

142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191

12,442
12,443
12,444
12,445
12,446
12,447
12,448
12,449
12,450
12,451
12,452
12,453
12,454
12,455
12,456
12,457
12,458
12,459
12,460
12,461
12,462
12,463
12,464
12,465
12,466
12,467
12,468
12,469
12,470
12,471
12,472
12,473
12,474
12,475
12,476
12,477
12,478
12,479
12,480
12,481
12,482
12,483
12,484
12,485
12,486
12,487
12,488
12,489
12,490
12,491

1,866
1,866
1,867
1,867
1,867
1,867
1,867
1,867
1,868
1,868
1,868
1,868
1,868
1,868
1,868
1,869
1,869
1,869
1,869
1,869
1,869
1,869
1,870
1,870
1,870
1,870
1,870
1,870
1,871
1,871
1,871
1,871
1,871
1,871
1,871
1,872
1,872
1,872
1,872
1,872
1,872
1,872
1,873
1,873
1,873
1,873
1,873
1,873
1,874
1,874

20

14,308
14,309
14,311
14,312
14,313
14,314
14,315
14,316
14,318
14,319
14,320
14,321
14,322
14,323
14,324
14,326
14,327
14,328
14,329
14,330
14,331
14,332
14,334
14,335
14,336
14,337
14,338
14,339
14,341
14,342
14,343
14,344
14,345
14,346
14,347
14,349
14,350
14,351
14,352
14,353
14,354
14,355
14,357
14,358
14,359
14,360
14,361
14,362
14,364
14,365

192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241

12,492
12,493
12,494
12,495
12,496
12,497
12,498
12,499
12,500
12,501
12,502
12,503
12,504
12,505
12,506
12,507
12,508
12,509
12,510
12,511
12,512
12,513
12,514
12,515
12,516
12,517
12,518
12,519
12,520
12,521
12,522
12,523
12,524
12,525
12,526
12,527
12,528
12,529
12,530
12,531
12,532
12,533
12,534
12,535
12,536
12,537
12,538
12,539
12,540
12,541

1,874
1,874
1,874
1,874
1,874
1,875
1,875
1,875
1,875
1,875
1,875
1,875
1,876
1,876
1,876
1,876
1,876
1,876
1,877
1,877
1,877
1,877
1,877
1,877
1,877
1,878
1,878
1,878
1,878
1,878
1,878
1,878
1,879
1,879
1,879
1,879
1,879
1,879
1,880
1,880
1,880
1,880
1,880
1,880
1,880
1,881
1,881
1,881
1,881
1,881

21

14,366
14,367
14,368
14,369
14,370
14,372
14,373
14,374
14,375
14,376
14,377
14,378
14,380
14,381
14,382
14,383
14,384
14,385
14,387
14,388
14,389
14,390
14,391
14,392
14,393
14,395
14,396
14,397
14,398
14,399
14,400
14,401
14,403
14,404
14,405
14,406
14,407
14,408
14,410
14,411
14,412
14,413
14,414
14,415
14,416
14,418
14,419
14,420
14,421
14,422

242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291

12,542
12,543
12,544
12,545
12,546
12,547
12,548
12,549
12,550
12,551
12,552
12,553
12,554
12,555
12,556
12,557
12,558
12,559
12,560
12,561
12,562
12,563
12,564
12,565
12,566
12,567
12,568
12,569
12,570
12,571
12,572
12,573
12,574
12,575
12,576
12,577
12,578
12,579
12,580
12,581
12,582
12,583
12,584
12,585
12,586
12,587
12,588
12,589
12,590
12,591

1,881
1,881
1,882
1,882
1,882
1,882
1,882
1,882
1,883
1,883
1,883
1,883
1,883
1,883
1,883
1,884
1,884
1,884
1,884
1,884
1,884
1,884
1,885
1,885
1,885
1,885
1,885
1,885
1,886
1,886
1,886
1,886
1,886
1,886
1,886
1,887
1,887
1,887
1,887
1,887
1,887
1,887
1,888
1,888
1,888
1,888
1,888
1,888
1,889
1,889

22

14,423
14,424
14,426
14,427
14,428
14,429
14,430
14,431
14,433
14,434
14,435
14,436
14,437
14,438
14,439
14,441
14,442
14,443
14,444
14,445
14,446
14,447
14,449
14,450
14,451
14,452
14,453
14,454
14,456
14,457
14,458
14,459
14,460
14,461
14,462
14,464
14,465
14,466
14,467
14,468
14,469
14,470
14,472
14,473
14,474
14,475
14,476
14,477
14,479
14,480

292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341

12,592
12,593
12,594
12,595
12,596
12,597
12,598
12,599
12,600
12,601
12,602
12,603
12,604
12,605
12,606
12,607
12,608
12,609
12,610
12,611
12,612
12,613
12,614
12,615
12,616
12,617
12,618
12,619
12,620
12,621
12,622
12,623
12,624
12,625
12,626
12,627
12,628
12,629
12,630
12,631
12,632
12,633
12,634
12,635
12,636
12,637
12,638
12,639
12,640
12,641

1,889
1,889
1,889
1,889
1,889
1,890
1,890
1,890
1,890
1,890
1,890
1,890
1,891
1,891
1,891
1,891
1,891
1,891
1,892
1,892
1,892
1,892
1,892
1,892
1,892
1,893
1,893
1,893
1,893
1,893
1,893
1,893
1,894
1,894
1,894
1,894
1,894
1,894
1,895
1,895
1,895
1,895
1,895
1,895
1,895
1,896
1,896
1,896
1,896
1,896

23

14,481
14,482
14,483
14,484
14,485
14,487
14,488
14,489
14,490
14,491
14,492
14,493
14,495
14,496
14,497
14,498
14,499
14,500
14,502
14,503
14,504
14,505
14,506
14,507
14,508
14,510
14,511
14,512
14,513
14,514
14,515
14,516
14,518
14,519
14,520
14,521
14,522
14,523
14,525
14,526
14,527
14,528
14,529
14,530
14,531
14,533
14,534
14,535
14,536
14,537

342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391

12,642
12,643
12,644
12,645
12,646
12,647
12,648
12,649
12,650
12,651
12,652
12,653
12,654
12,655
12,656
12,657
12,658
12,659
12,660
12,661
12,662
12,663
12,664
12,665
12,666
12,667
12,668
12,669
12,670
12,671
12,672
12,673
12,674
12,675
12,676
12,677
12,678
12,679
12,680
12,681
12,682
12,683
12,684
12,685
12,686
12,687
12,688
12,689
12,690
12,691

1,896
1,896
1,897
1,897
1,897
1,897
1,897
1,897
1,898
1,898
1,898
1,898
1,898
1,898
1,898
1,899
1,899
1,899
1,899
1,899
1,899
1,899
1,900
1,900
1,900
1,900
1,900
1,900
1,901
1,901
1,901
1,901
1,901
1,901
1,901
1,902
1,902
1,902
1,902
1,902
1,902
1,902
1,903
1,903
1,903
1,903
1,903
1,903
1,904
1,904

24

14,538
14,539
14,541
14,542
14,543
14,544
14,545
14,546
14,548
14,549
14,550
14,551
14,552
14,553
14,554
14,556
14,557
14,558
14,559
14,560
14,561
14,562
14,564
14,565
14,566
14,567
14,568
14,569
14,571
14,572
14,573
14,574
14,575
14,576
14,577
14,579
14,580
14,581
14,582
14,583
14,584
14,585
14,587
14,588
14,589
14,590
14,591
14,592
14,594
14,595

392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441

12,692
12,693
12,694
12,695
12,696
12,697
12,698
12,699
12,700
12,701
12,702
12,703
12,704
12,705
12,706
12,707
12,708
12,709
12,710
12,711
12,712
12,713
12,714
12,715
12,716
12,717
12,718
12,719
12,720
12,721
12,722
12,723
12,724
12,725
12,726
12,727
12,728
12,729
12,730
12,731
12,732
12,733
12,734
12,735
12,736
12,737
12,738
12,739
12,740
12,741

1,904
1,904
1,904
1,904
1,904
1,905
1,905
1,905
1,905
1,905
1,905
1,905
1,906
1,906
1,906
1,906
1,906
1,906
1,907
1,907
1,907
1,907
1,907
1,907
1,907
1,908
1,908
1,908
1,908
1,908
1,908
1,908
1,909
1,909
1,909
1,909
1,909
1,909
1,910
1,910
1,910
1,910
1,910
1,910
1,910
1,911
1,911
1,911
1,911
1,911

25

14,596
14,597
14,598
14,599
14,600
14,602
14,603
14,604
14,605
14,606
14,607
14,608
14,610
14,611
14,612
14,613
14,614
14,615
14,617
14,618
14,619
14,620
14,621
14,622
14,623
14,625
14,626
14,627
14,628
14,629
14,630
14,631
14,633
14,634
14,635
14,636
14,637
14,638
14,640
14,641
14,642
14,643
14,644
14,645
14,646
14,648
14,649
14,650
14,651
14,652

442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491

12,742
12,743
12,744
12,745
12,746
12,747
12,748
12,749
12,750
12,751
12,752
12,753
12,754
12,755
12,756
12,757
12,758
12,759
12,760
12,761
12,762
12,763
12,764
12,765
12,766
12,767
12,768
12,769
12,770
12,771
12,772
12,773
12,774
12,775
12,776
12,777
12,778
12,779
12,780
12,781
12,782
12,783
12,784
12,785
12,786
12,787
12,788
12,789
12,790
12,791

1,911
1,911
1,912
1,912
1,912
1,912
1,912
1,912
1,913
1,913
1,913
1,913
1,913
1,913
1,913
1,914
1,914
1,914
1,914
1,914
1,914
1,914
1,915
1,915
1,915
1,915
1,915
1,915
1,916
1,916
1,916
1,916
1,916
1,916
1,916
1,917
1,917
1,917
1,917
1,917
1,917
1,917
1,918
1,918
1,918
1,918
1,918
1,918
1,919
1,919

26

14,653
14,654
14,656
14,657
14,658
14,659
14,660
14,661
14,663
14,664
14,665
14,666
14,667
14,668
14,669
14,671
14,672
14,673
14,674
14,675
14,676
14,677
14,679
14,680
14,681
14,682
14,683
14,684
14,686
14,687
14,688
14,689
14,690
14,691
14,692
14,694
14,695
14,696
14,697
14,698
14,699
14,700
14,702
14,703
14,704
14,705
14,706
14,707
14,709
14,710

492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541

12,792
12,793
12,794
12,795
12,796
12,797
12,798
12,799
12,800
12,801
12,802
12,803
12,804
12,805
12,806
12,807
12,808
12,809
12,810
12,811
12,812
12,813
12,814
12,815
12,816
12,817
12,818
12,819
12,820
12,821
12,822
12,823
12,824
12,825
12,826
12,827
12,828
12,829
12,830
12,831
12,832
12,833
12,834
12,835
12,836
12,837
12,838
12,839
12,840
12,841

1,919
1,919
1,919
1,919
1,919
1,920
1,920
1,920
1,920
1,920
1,920
1,920
1,921
1,921
1,921
1,921
1,921
1,921
1,922
1,922
1,922
1,922
1,922
1,922
1,922
1,923
1,923
1,923
1,923
1,923
1,923
1,923
1,924
1,924
1,924
1,924
1,924
1,924
1,925
1,925
1,925
1,925
1,925
1,925
1,925
1,926
1,926
1,926
1,926
1,926

27

14,711
14,712
14,713
14,714
14,715
14,717
14,718
14,719
14,720
14,721
14,722
14,723
14,725
14,726
14,727
14,728
14,729
14,730
14,732
14,733
14,734
14,735
14,736
14,737
14,738
14,740
14,741
14,742
14,743
14,744
14,745
14,746
14,748
14,749
14,750
14,751
14,752
14,753
14,755
14,756
14,757
14,758
14,759
14,760
14,761
14,763
14,764
14,765
14,766
14,767

542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591

12,842
12,843
12,844
12,845
12,846
12,847
12,848
12,849
12,850
12,851
12,852
12,853
12,854
12,855
12,856
12,857
12,858
12,859
12,860
12,861
12,862
12,863
12,864
12,865
12,866
12,867
12,868
12,869
12,870
12,871
12,872
12,873
12,874
12,875
12,876
12,877
12,878
12,879
12,880
12,881
12,882
12,883
12,884
12,885
12,886
12,887
12,888
12,889
12,890
12,891

1,926
1,926
1,927
1,927
1,927
1,927
1,927
1,927
1,928
1,928
1,928
1,928
1,928
1,928
1,928
1,929
1,929
1,929
1,929
1,929
1,929
1,929
1,930
1,930
1,930
1,930
1,930
1,930
1,931
1,931
1,931
1,931
1,931
1,931
1,931
1,932
1,932
1,932
1,932
1,932
1,932
1,932
1,933
1,933
1,933
1,933
1,933
1,933
1,934
1,934

28

14,768
14,769
14,771
14,772
14,773
14,774
14,775
14,776
14,778
14,779
14,780
14,781
14,782
14,783
14,784
14,786
14,787
14,788
14,789
14,790
14,791
14,792
14,794
14,795
14,796
14,797
14,798
14,799
14,801
14,802
14,803
14,804
14,805
14,806
14,807
14,809
14,810
14,811
14,812
14,813
14,814
14,815
14,817
14,818
14,819
14,820
14,821
14,822
14,824
14,825

592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641

12,892
12,893
12,894
12,895
12,896
12,897
12,898
12,899
12,900
12,901
12,902
12,903
12,904
12,905
12,906
12,907
12,908
12,909
12,910
12,911
12,912
12,913
12,914
12,915
12,916
12,917
12,918
12,919
12,920
12,921
12,922
12,923
12,924
12,925
12,926
12,927
12,928
12,929
12,930
12,931
12,932
12,933
12,934
12,935
12,936
12,937
12,938
12,939
12,940
12,941

1,934
1,934
1,934
1,934
1,934
1,935
1,935
1,935
1,935
1,935
1,935
1,935
1,936
1,936
1,936
1,936
1,936
1,936
1,937
1,937
1,937
1,937
1,937
1,937
1,937
1,938
1,938
1,938
1,938
1,938
1,938
1,938
1,939
1,939
1,939
1,939
1,939
1,939
1,940
1,940
1,940
1,940
1,940
1,940
1,940
1,941
1,941
1,941
1,941
1,941

29

14,826
14,827
14,828
14,829
14,830
14,832
14,833
14,834
14,835
14,836
14,837
14,838
14,840
14,841
14,842
14,843
14,844
14,845
14,847
14,848
14,849
14,850
14,851
14,852
14,853
14,855
14,856
14,857
14,858
14,859
14,860
14,861
14,863
14,864
14,865
14,866
14,867
14,868
14,870
14,871
14,872
14,873
14,874
14,875
14,876
14,878
14,879
14,880
14,881
14,882

642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691

12,942
12,943
12,944
12,945
12,946
12,947
12,948
12,949
12,950
12,951
12,952
12,953
12,954
12,955
12,956
12,957
12,958
12,959
12,960
12,961
12,962
12,963
12,964
12,965
12,966
12,967
12,968
12,969
12,970
12,971
12,972
12,973
12,974
12,975
12,976
12,977
12,978
12,979
12,980
12,981
12,982
12,983
12,984
12,985
12,986
12,987
12,988
12,989
12,990
12,991

1,941
1,941
1,942
1,942
1,942
1,942
1,942
1,942
1,943
1,943
1,943
1,943
1,943
1,943
1,943
1,944
1,944
1,944
1,944
1,944
1,944
1,944
1,945
1,945
1,945
1,945
1,945
1,945
1,946
1,946
1,946
1,946
1,946
1,946
1,946
1,947
1,947
1,947
1,947
1,947
1,947
1,947
1,948
1,948
1,948
1,948
1,948
1,948
1,949
1,949

30

14,883
14,884
14,886
14,887
14,888
14,889
14,890
14,891
14,893
14,894
14,895
14,896
14,897
14,898
14,899
14,901
14,902
14,903
14,904
14,905
14,906
14,907
14,909
14,910
14,911
14,912
14,913
14,914
14,916
14,917
14,918
14,919
14,920
14,921
14,922
14,924
14,925
14,926
14,927
14,928
14,929
14,930
14,932
14,933
14,934
14,935
14,936
14,937
14,939
14,940

692
693
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741

12,992
12,993
12,994
12,995
12,996
12,997
12,998
12,999
13,000
13,001
13,002
13,003
13,004
13,005
13,006
13,007
13,008
13,009
13,010
13,011
13,012
13,013
13,014
13,015
13,016
13,017
13,018
13,019
13,020
13,021
13,022
13,023
13,024
13,025
13,026
13,027
13,028
13,029
13,030
13,031
13,032
13,033
13,034
13,035
13,036
13,037
13,038
13,039
13,040
13,041

1,949
1,949
1,949
1,949
1,949
1,950
1,950
1,950
1,950
1,950
1,950
1,950
1,951
1,951
1,951
1,951
1,951
1,951
1,952
1,952
1,952
1,952
1,952
1,952
1,952
1,953
1,953
1,953
1,953
1,953
1,953
1,953
1,954
1,954
1,954
1,954
1,954
1,954
1,955
1,955
1,955
1,955
1,955
1,955
1,955
1,956
1,956
1,956
1,956
1,956

31

14,941
14,942
14,943
14,944
14,945
14,947
14,948
14,949
14,950
14,951
14,952
14,953
14,955
14,956
14,957
14,958
14,959
14,960
14,962
14,963
14,964
14,965
14,966
14,967
14,968
14,970
14,971
14,972
14,973
14,974
14,975
14,976
14,978
14,979
14,980
14,981
14,982
14,983
14,985
14,986
14,987
14,988
14,989
14,990
14,991
14,993
14,994
14,995
14,996
14,997

742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791

13,042
13,043
13,044
13,045
13,046
13,047
13,048
13,049
13,050
13,051
13,052
13,053
13,054
13,055
13,056
13,057
13,058
13,059
13,060
13,061
13,062
13,063
13,064
13,065
13,066
13,067
13,068
13,069
13,070
13,071
13,072
13,073
13,074
13,075
13,076
13,077
13,078
13,079
13,080
13,081
13,082
13,083
13,084
13,085
13,086
13,087
13,088
13,089
13,090
13,091

1,956
1,956
1,957
1,957
1,957
1,957
1,957
1,957
1,958
1,958
1,958
1,958
1,958
1,958
1,958
1,959
1,959
1,959
1,959
1,959
1,959
1,959
1,960
1,960
1,960
1,960
1,960
1,960
1,961
1,961
1,961
1,961
1,961
1,961
1,961
1,962
1,962
1,962
1,962
1,962
1,962
1,962
1,963
1,963
1,963
1,963
1,963
1,963
1,964
1,964

32

14,998
14,999
15,001
15,002
15,003
15,004
15,005
15,006
15,008
15,009
15,010
15,011
15,012
15,013
15,014
15,016
15,017
15,018
15,019
15,020
15,021
15,022
15,024
15,025
15,026
15,027
15,028
15,029
15,031
15,032
15,033
15,034
15,035
15,036
15,037
15,039
15,040
15,041
15,042
15,043
15,044
15,045
15,047
15,048
15,049
15,050
15,051
15,052
15,054
15,055

792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
830
831
832
833
834
835
836
837
838
839
840
841

13,092
13,093
13,094
13,095
13,096
13,097
13,098
13,099
13,100
13,101
13,102
13,103
13,104
13,105
13,106
13,107
13,108
13,109
13,110
13,111
13,112
13,113
13,114
13,115
13,116
13,117
13,118
13,119
13,120
13,121
13,122
13,123
13,124
13,125
13,126
13,127
13,128
13,129
13,130
13,131
13,132
13,133
13,134
13,135
13,136
13,137
13,138
13,139
13,140
13,141

1,964
1,964
1,964
1,964
1,964
1,965
1,965
1,965
1,965
1,965
1,965
1,965
1,966
1,966
1,966
1,966
1,966
1,966
1,967
1,967
1,967
1,967
1,967
1,967
1,967
1,968
1,968
1,968
1,968
1,968
1,968
1,968
1,969
1,969
1,969
1,969
1,969
1,969
1,970
1,970
1,970
1,970
1,970
1,970
1,970
1,971
1,971
1,971
1,971
1,971

33

15,056
15,057
15,058
15,059
15,060
15,062
15,063
15,064
15,065
15,066
15,067
15,068
15,070
15,071
15,072
15,073
15,074
15,075
15,077
15,078
15,079
15,080
15,081
15,082
15,083
15,085
15,086
15,087
15,088
15,089
15,090
15,091
15,093
15,094
15,095
15,096
15,097
15,098
15,100
15,101
15,102
15,103
15,104
15,105
15,106
15,108
15,109
15,110
15,111
15,112

842
843
844
845
846
847
848
849
850
851
852
853
854
855
856
857
858
859
860
861
862
863
864
865
866
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891

13,142
13,143
13,144
13,145
13,146
13,147
13,148
13,149
13,150
13,151
13,152
13,153
13,154
13,155
13,156
13,157
13,158
13,159
13,160
13,161
13,162
13,163
13,164
13,165
13,166
13,167
13,168
13,169
13,170
13,171
13,172
13,173
13,174
13,175
13,176
13,177
13,178
13,179
13,180
13,181
13,182
13,183
13,184
13,185
13,186
13,187
13,188
13,189
13,190
13,191

1,971
1,971
1,972
1,972
1,972
1,972
1,972
1,972
1,973
1,973
1,973
1,973
1,973
1,973
1,973
1,974
1,974
1,974
1,974
1,974
1,974
1,974
1,975
1,975
1,975
1,975
1,975
1,975
1,976
1,976
1,976
1,976
1,976
1,976
1,976
1,977
1,977
1,977
1,977
1,977
1,977
1,977
1,978
1,978
1,978
1,978
1,978
1,978
1,979
1,979

34

15,113
15,114
15,116
15,117
15,118
15,119
15,120
15,121
15,123
15,124
15,125
15,126
15,127
15,128
15,129
15,131
15,132
15,133
15,134
15,135
15,136
15,137
15,139
15,140
15,141
15,142
15,143
15,144
15,146
15,147
15,148
15,149
15,150
15,151
15,152
15,154
15,155
15,156
15,157
15,158
15,159
15,160
15,162
15,163
15,164
15,165
15,166
15,167
15,169
15,170

892
893
894
895
896
897
898
899
900
901
902
903
904
905
906
907
908
909
910
911
912
913
914
915
916
917
918
919
920
921
922
923
924
925
926
927
928
929
930
931
932
933
934
935
936
937
938
939
940
941

13,192
13,193
13,194
13,195
13,196
13,197
13,198
13,199
13,200
13,201
13,202
13,203
13,204
13,205
13,206
13,207
13,208
13,209
13,210
13,211
13,212
13,213
13,214
13,215
13,216
13,217
13,218
13,219
13,220
13,221
13,222
13,223
13,224
13,225
13,226
13,227
13,228
13,229
13,230
13,231
13,232
13,233
13,234
13,235
13,236
13,237
13,238
13,239
13,240
13,241

1,979
1,979
1,979
1,979
1,979
1,980
1,980
1,980
1,980
1,980
1,980
1,980
1,981
1,981
1,981
1,981
1,981
1,981
1,982
1,982
1,982
1,982
1,982
1,982
1,982
1,983
1,983
1,983
1,983
1,983
1,983
1,983
1,984
1,984
1,984
1,984
1,984
1,984
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,986
1,986
1,986
1,986
1,986

35

15,171
15,172
15,173
15,174
15,175
15,177
15,178
15,179
15,180
15,181
15,182
15,183
15,185
15,186
15,187
15,188
15,189
15,190
15,192
15,193
15,194
15,195
15,196
15,197
15,198
15,200
15,201
15,202
15,203
15,204
15,205
15,206
15,208
15,209
15,210
15,211
15,212
15,213
15,215
15,216
15,217
15,218
15,219
15,220
15,221
15,223
15,224
15,225
15,226
15,227

942
943
944
945
946
947
948
949
950
951
952
953
954
955
956
957
958
959
960
961
962
963
964
965
966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991

13,242
13,243
13,244
13,245
13,246
13,247
13,248
13,249
13,250
13,251
13,252
13,253
13,254
13,255
13,256
13,257
13,258
13,259
13,260
13,261
13,262
13,263
13,264
13,265
13,266
13,267
13,268
13,269
13,270
13,271
13,272
13,273
13,274
13,275
13,276
13,277
13,278
13,279
13,280
13,281
13,282
13,283
13,284
13,285
13,286
13,287
13,288
13,289
13,290
13,291

1,986
1,986
1,987
1,987
1,987
1,987
1,987
1,987
1,988
1,988
1,988
1,988
1,988
1,988
1,988
1,989
1,989
1,989
1,989
1,989
1,989
1,989
1,990
1,990
1,990
1,990
1,990
1,990
1,991
1,991
1,991
1,991
1,991
1,991
1,991
1,992
1,992
1,992
1,992
1,992
1,992
1,992
1,993
1,993
1,993
1,993
1,993
1,993
1,994
1,994

36

15,228
15,229
15,231
15,232
15,233
15,234
15,235
15,236
15,238
15,239
15,240
15,241
15,242
15,243
15,244
15,246
15,247
15,248
15,249
15,250
15,251
15,252
15,254
15,255
15,256
15,257
15,258
15,259
15,261
15,262
15,263
15,264
15,265
15,266
15,267
15,269
15,270
15,271
15,272
15,273
15,274
15,275
15,277
15,278
15,279
15,280
15,281
15,282
15,284
15,285

992
993
994
995
996
997
998
999
1000
1001
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021
1022
1023
1024
1025
1026
1027
1028
1029
1030
1031
1032
1033
1034
1035
1036
1037
1038
1039
1040
1041

13,292
13,293
13,294
13,295
13,296
13,297
13,298
13,299
13,300
13,301
13,302
13,303
13,304
13,305
13,306
13,307
13,308
13,309
13,310
13,311
13,312
13,313
13,314
13,315
13,316
13,317
13,318
13,319
13,320
13,321
13,322
13,323
13,324
13,325
13,326
13,327
13,328
13,329
13,330
13,331
13,332
13,333
13,334
13,335
13,336
13,337
13,338
13,339
13,340
13,341

1,994
1,994
1,994
1,994
1,994
1,995
1,995
1,995
1,995
1,995
1,995
1,995
1,996
1,996
1,996
1,996
1,996
1,996
1,997
1,997
1,997
1,997
1,997
1,997
1,997
1,998
1,998
1,998
1,998
1,998
1,998
1,998
1,999
1,999
1,999
1,999
1,999
1,999
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,001
2,001
2,001
2,001
2,001

37

15,286
15,287
15,288
15,289
15,290
15,292
15,293
15,294
15,295
15,296
15,297
15,298
15,300
15,301
15,302
15,303
15,304
15,305
15,307
15,308
15,309
15,310
15,311
15,312
15,313
15,315
15,316
15,317
15,318
15,319
15,320
15,321
15,323
15,324
15,325
15,326
15,327
15,328
15,330
15,331
15,332
15,333
15,334
15,335
15,336
15,338
15,339
15,340
15,341
15,342

1042
1043
1044
1045
1046
1047
1048
1049
1050
1051
1052
1053
1054
1055
1056
1057
1058
1059
1060
1061
1062
1063
1064
1065
1066
1067
1068
1069
1070
1071
1072
1073
1074
1075
1076
1077
1078
1079
1080
1081
1082
1083
1084
1085
1086
1087
1088
1089
1090
1091

13,342
13,343
13,344
13,345
13,346
13,347
13,348
13,349
13,350
13,351
13,352
13,353
13,354
13,355
13,356
13,357
13,358
13,359
13,360
13,361
13,362
13,363
13,364
13,365
13,366
13,367
13,368
13,369
13,370
13,371
13,372
13,373
13,374
13,375
13,376
13,377
13,378
13,379
13,380
13,381
13,382
13,383
13,384
13,385
13,386
13,387
13,388
13,389
13,390
13,391

2,001
2,001
2,002
2,002
2,002
2,002
2,002
2,002
2,003
2,003
2,003
2,003
2,003
2,003
2,003
2,004
2,004
2,004
2,004
2,004
2,004
2,004
2,005
2,005
2,005
2,005
2,005
2,005
2,006
2,006
2,006
2,006
2,006
2,006
2,006
2,007
2,007
2,007
2,007
2,007
2,007
2,007
2,008
2,008
2,008
2,008
2,008
2,008
2,009
2,009

38

15,343
15,344
15,346
15,347
15,348
15,349
15,350
15,351
15,353
15,354
15,355
15,356
15,357
15,358
15,359
15,361
15,362
15,363
15,364
15,365
15,366
15,367
15,369
15,370
15,371
15,372
15,373
15,374
15,376
15,377
15,378
15,379
15,380
15,381
15,382
15,384
15,385
15,386
15,387
15,388
15,389
15,390
15,392
15,393
15,394
15,395
15,396
15,397
15,399
15,400

1092
1093
1094
1095
1096
1097
1098
1099
1100
1101
1102
1103
1104
1105
1106
1107
1108
1109
1110
1111
1112
1113
1114
1115
1116
1117
1118
1119
1120
1121
1122
1123
1124
1125
1126
1127
1128
1129
1130
1131
1132
1133
1134
1135
1136
1137
1138
1139
1140
1141

13,392
13,393
13,394
13,395
13,396
13,397
13,398
13,399
13,400
13,401
13,402
13,403
13,404
13,405
13,406
13,407
13,408
13,409
13,410
13,411
13,412
13,413
13,414
13,415
13,416
13,417
13,418
13,419
13,420
13,421
13,422
13,423
13,424
13,425
13,426
13,427
13,428
13,429
13,430
13,431
13,432
13,433
13,434
13,435
13,436
13,437
13,438
13,439
13,440
13,441

2,009
2,009
2,009
2,009
2,009
2,010
2,010
2,010
2,010
2,010
2,010
2,010
2,011
2,011
2,011
2,011
2,011
2,011
2,012
2,012
2,012
2,012
2,012
2,012
2,012
2,013
2,013
2,013
2,013
2,013
2,013
2,013
2,014
2,014
2,014
2,014
2,014
2,014
2,015
2,015
2,015
2,015
2,015
2,015
2,015
2,016
2,016
2,016
2,016
2,016

39

15,401
15,402
15,403
15,404
15,405
15,407
15,408
15,409
15,410
15,411
15,412
15,413
15,415
15,416
15,417
15,418
15,419
15,420
15,422
15,423
15,424
15,425
15,426
15,427
15,428
15,430
15,431
15,432
15,433
15,434
15,435
15,436
15,438
15,439
15,440
15,441
15,442
15,443
15,445
15,446
15,447
15,448
15,449
15,450
15,451
15,453
15,454
15,455
15,456
15,457

1142
1143
1144
1145
1146
1147
1148
1149
1150
1151
1152
1153
1154
1155
1156
1157
1158
1159
1160
1161
1162
1163
1164
1165
1166
1167
1168
1169
1170
1171
1172
1173
1174
1175
1176
1177
1178
1179
1180
1181
1182
1183
1184
1185
1186
1187
1188
1189
1190
1191

13,442
13,443
13,444
13,445
13,446
13,447
13,448
13,449
13,450
13,451
13,452
13,453
13,454
13,455
13,456
13,457
13,458
13,459
13,460
13,461
13,462
13,463
13,464
13,465
13,466
13,467
13,468
13,469
13,470
13,471
13,472
13,473
13,474
13,475
13,476
13,477
13,478
13,479
13,480
13,481
13,482
13,483
13,484
13,485
13,486
13,487
13,488
13,489
13,490
13,491

2,016
2,016
2,017
2,017
2,017
2,017
2,017
2,017
2,018
2,018
2,018
2,018
2,018
2,018
2,018
2,019
2,019
2,019
2,019
2,019
2,019
2,019
2,020
2,020
2,020
2,020
2,020
2,020
2,021
2,021
2,021
2,021
2,021
2,021
2,021
2,022
2,022
2,022
2,022
2,022
2,022
2,022
2,023
2,023
2,023
2,023
2,023
2,023
2,024
2,024

40

15,458
15,459
15,461
15,462
15,463
15,464
15,465
15,466
15,468
15,469
15,470
15,471
15,472
15,473
15,474
15,476
15,477
15,478
15,479
15,480
15,481
15,482
15,484
15,485
15,486
15,487
15,488
15,489
15,491
15,492
15,493
15,494
15,495
15,496
15,497
15,499
15,500
15,501
15,502
15,503
15,504
15,505
15,507
15,508
15,509
15,510
15,511
15,512
15,514
15,515

1192
1193
1194
1195
1196
1197
1198
1199
1200
1201
1202
1203
1204
1205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1215
1216
1217
1218
1219
1220
1221
1222
1223
1224
1225
1226
1227
1228
1229
1230
1231
1232
1233
1234
1235
1236
1237
1238
1239
1240
1241

13,492
13,493
13,494
13,495
13,496
13,497
13,498
13,499
13,500
13,501
13,502
13,503
13,504
13,505
13,506
13,507
13,508
13,509
13,510
13,511
13,512
13,513
13,514
13,515
13,516
13,517
13,518
13,519
13,520
13,521
13,522
13,523
13,524
13,525
13,526
13,527
13,528
13,529
13,530
13,531
13,532
13,533
13,534
13,535
13,536
13,537
13,538
13,539
13,540
13,541

2,024
2,024
2,024
2,024
2,024
2,025
2,025
2,025
2,025
2,025
2,025
2,025
2,026
2,026
2,026
2,026
2,026
2,026
2,027
2,027
2,027
2,027
2,027
2,027
2,027
2,028
2,028
2,028
2,028
2,028
2,028
2,028
2,029
2,029
2,029
2,029
2,029
2,029
2,030
2,030
2,030
2,030
2,030
2,030
2,030
2,031
2,031
2,031
2,031
2,031

41

15,516
15,517
15,518
15,519
15,520
15,522
15,523
15,524
15,525
15,526
15,527
15,528
15,530
15,531
15,532
15,533
15,534
15,535
15,537
15,538
15,539
15,540
15,541
15,542
15,543
15,545
15,546
15,547
15,548
15,549
15,550
15,551
15,553
15,554
15,555
15,556
15,557
15,558
15,560
15,561
15,562
15,563
15,564
15,565
15,566
15,568
15,569
15,570
15,571
15,572

1242
1243
1244
1245
1246
1247
1248
1249
1250
1251
1252
1253
1254
1255
1256
1257
1258
1259
1260
1261
1262
1263
1264
1265
1266
1267
1268
1269
1270
1271
1272
1273
1274
1275
1276
1277
1278
1279
1280
1281
1282
1283
1284
1285
1286
1287
1288
1289
1290
1291

13,542
13,543
13,544
13,545
13,546
13,547
13,548
13,549
13,550
13,551
13,552
13,553
13,554
13,555
13,556
13,557
13,558
13,559
13,560
13,561
13,562
13,563
13,564
13,565
13,566
13,567
13,568
13,569
13,570
13,571
13,572
13,573
13,574
13,575
13,576
13,577
13,578
13,579
13,580
13,581
13,582
13,583
13,584
13,585
13,586
13,587
13,588
13,589
13,590
13,591

2,031
2,031
2,032
2,032
2,032
2,032
2,032
2,032
2,033
2,033
2,033
2,033
2,033
2,033
2,033
2,034
2,034
2,034
2,034
2,034
2,034
2,034
2,035
2,035
2,035
2,035
2,035
2,035
2,036
2,036
2,036
2,036
2,036
2,036
2,036
2,037
2,037
2,037
2,037
2,037
2,037
2,037
2,038
2,038
2,038
2,038
2,038
2,038
2,039
2,039

42

15,573
15,574
15,576
15,577
15,578
15,579
15,580
15,581
15,583
15,584
15,585
15,586
15,587
15,588
15,589
15,591
15,592
15,593
15,594
15,595
15,596
15,597
15,599
15,600
15,601
15,602
15,603
15,604
15,606
15,607
15,608
15,609
15,610
15,611
15,612
15,614
15,615
15,616
15,617
15,618
15,619
15,620
15,622
15,623
15,624
15,625
15,626
15,627
15,629
15,630

1292
1293
1294
1295
1296
1297
1298
1299
1300

13,592
36,718
13,594
13,595
13,596
13,597
13,598
13,599
13,600
18,175,050

2,039
5,508
2,039
2,039
2,039
2,040
2,040
2,040
2,040

Fecha de
adquisicin
y puesto en

Valor de

uso

Adquisicin

15,631
42,226
15,633
15,634
15,635
15,637
15,638
15,639
15,640

Meses
de
uso
en el
ao

Tasa de
depreciacin

Depreciacin
del ejercicio

Edificio
Construccin

dic-06

100,000

12

5%

5,000

Construccin

dic-05

129,999

12

5%

6,500

Construccin

jun-02

7,858,000

12

5%

392,900

12

5%

Construccin

nov-06

18,000

12

5%

900

Construccin
Construccin

ene-07
ago-07

3,142,000
752,211
12,000,210

5
4

5%
5%

157,100
37,611
600,011

Equipo 1
Equipo 2
Equipo 3
Equipo 4
Equipo 5

jun-06
nov-06
nov-06
ene-06
dic-07

270,000
300,000
200,000
230,000
200,000

12
12
12
12
0

10%
10%
10%
10%
10%

27,000
30,000
20,000
23,000
20,000

Maquinaria

43

1,200,000

120,000

Mobiliario y equipo
Equipo 1
Equipo 2
Equipo 3
Equipo 4

nov-06
ene-06
feb-07
nov-07

6,000
91,700
13,000
12,300
123,000

12
12
10
1

10%
10%
10%
10%

600
9,170
1,300
1,230
11,070

Equipo 1
Equipo 2
Equipo 3

nov-05
ene-05
oct-07

50,000
30,000
40,000
120,000

12
12
2

25%
25%
25%

12,500
7,500
10,000
30,000

Equipo 1
Equipo 2
Equipo 3
Equipo 4

nov-06
ene-06
ago-07
dic-07

12
12
4
4

20%
20%
20%
20%

60,000
14,400
12,000
86,400

Equipo de computo

Equipo de transporte
300,000
72,000
60,000
432,000

INTEGRACION DE
CLIENTES

NACIONALES

CAPSO, S. A. DE C. V.
Servicios Operacionales, S. A. de C. V
Jugueteria la divertida, S. A. de C. V.
Julio Cepeda, S. A. de C. V.
Walt Mart, S. A. de C. V.
Pepsa, S. A. de C. V.
Super Juguetes, S. A. de C.
V.
Distribuidora de Juguetes, S. A. de C. V.
Comercializadora de Jueguetes, S. A. de C. V
Jugueteria de Mxico

1,400,000
313,212
21,312
733,444
44,333
623,700
455,333
483,322
174,444
752,000

Ps

5,001,100

EXTRANJEROS
Toys for boys Co
Importadora de juguetes de Ecuador SA
Walt Mart Co.
Target Co.

10,200
42,000
21,200
12,000

44

Toys and More Co.

39,600
US

125,000

La Compaa contrat un prstamo bancario con las siguientes caractersticas

Capital

$6,700,000

Vencimiento del pago de capital

El capital se pagar en un plazo de 5 aos con amortizacion


a partir del 31 de marzo de
2008

Tasa de interes

14%

Los intereses se pagarn en los mismo plazos que el captial

Fecha de contratacin

1 de julio de 2007

45

LISTADO DE INVENTARIO AL 31 DE DICIEMBRE DE 2007

Cantidad

Costo
Unitario

Materia Prima

Valor del
inventario

Resina
Pegamento
Pintura
Tornillos

950
60
600
10

kg
lts
lts
kg

400
30
145
100

380,000
1,800
87,000
1,000

Circuitos electrnicos

450

pza

5,000

2,250,000

Produccin en
proceso
Lnea de produccin 1
Lnea de produccin 2

N/A
N/A

300,020
932,323

Producos terminados
Carro a control remoto

34

46

250

8,500

Mueca que hace pipi


Mueca que llorra
Mueca que se rie
Carro Rayo Serie Cars
Carro Rey Serie Cars
Mate Serie Cars
Elefante Horton
Bratz Baby
Autopista 1500
Pequea Polly
Juguete mgico
Trompo electrico
Miniaturas de luchadores
Pistola lanza agua
El chango come pelotas
Atrapapeces
Nenuco
Barbie playa
Barbie lujo

4
19
3
5
10
20
50
50
50
20
230
210
400
120
230
12
24
13
40

100
120
212
50
51
45
35
120
400
30
500
80
10
50
60
60
250
100
130

400
2,280
636
250
510
900
1,750
6,000
20,000
600
115,000
16,800
4,000
6,000
13,800
720
6,000
1,300
5,200

MOVIMEINTOS DE ACTIVO FIJO POR EL EJERICICIO 2007


Saldos al
31 de diciembre
2006

Adiciones

ACTIVO FIJO

Terreno

1,000,000

Edificio

8,105,999

3,894,211

Maquinaria

1,000,000

200,000

Mobiliario y equipo

97,700

25,300

Equipo de computo

80,000

40,000

300,000

132,000

Equipo de transporte

Subtotal

Bajas

Saldos al
31 de diciembre
de 2007 segn
compaa

1,000,000

10,583,699

12,000,210
1,200,000
123,000
120,000
432,000
-

14,875,210
-

Depreciacin

47

(289,990)

600,011

(890,000)

120,000

(120,000)

Mobiliario y equipo

(22,930)

11,070

(34,000)

Equipo de computo

30,000

(30,000)

(36,600)

86,400

(123,000)

Edificio
Maquinaria

Equipo de transporte
Subtotal

(349,520)

Saldo Neto

(1,197,000)

10,234,180

NACIONALES

CAPSO, S. A. DE C. V.
Servicios Operacionales, S. A. de C.
V

13,678,210

Calle y No

Sabino No. 543


Av. Constitucin
1001

Colonia

La Loma
Insurgentes

Jugueteria la divertida, S. A. de C. V. Hidalgo 200


Zaragoza No.
Julio Cepeda, S. A. de C. V.
122 -B

Centro

Walt Mart, S. A. de C. V.

Hidalgo 2004
Prol. Juarez No
300

Polanco

Atlante No. 232


Av. Guadalupe
3020

Estadio
Los Dulces
Nombres

Pepsa, S. A. de C. V.
Super Juguetes, S. A. de C. V.
Distribuidora de Juguetes, S. A. de
C. V.
Comercializadora de Jueguetes, S.
A. de C. V
Jugueteria de Mxico

Buenos Aires

Buena Vista

Av. Bosques 400 Bosques


Nios Heroes No.
30
Indpendpencia

EXTRANJEROS

48

Ciudad
Monclova,
Coah.
Morelia,
Mich.
Monterrey,
N.L:
Monterrey,
N.L:

Pas

Mxic
o
Mxic
o
Mxic
o
Mxic
o
Mxic
Mxico, D.F o
Saltillo,
Mxic
Coah.
o
Monterrey,
Mxic
N.L:
o
Mxic
Zapopan, Jal. o
Guadalajara Mxic
Jal.
o
Mxic
Merida, Yuc o

Toys for boys Co


Importadora de juguetes de Ecuador
SA

St. 10 No. 30

Walt Mart Co.

Po. Box 300

Target Co.

Po. Box 40201


Main St. No.
1008

Toys and More Co.

CATEGORIA

Av. Principal

COSTO

Houston TX
Centro

Quito
Memphis
Teen
San Diego
Cal
Los Angeles
Cal

HORAS

VALUACIN

AUDITORIA

SOCIO
GERENTE
SENIOR
AUDITOR

1800
1200
600
300

1
3
5
8

3000
6000
5000
4000

SISTEMAS

SOCIO
GERENTE
SENIOR
AUDITOR

2100
1500
900
420

1
2
4
7

3500
5000
6000
4900

IMPUESTOS SOCIO
GERENTE
SENIOR
AUDITOR

1950
1350
720
480

1
2
4
6

3250
4500
4800
4800

COSTO ESTIMADO DE LA
AUDITORIA

54750

49

EUA
Ecuad
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