ESTADO DE SITUACION FINANCIERA

EL NARANJAL SAC
31 DE DICIEMBRE DEL 2016
expresado en S/.

ACTIVO PAS
ACTIVO CORRIENTE S/
10 EFECTIVO Y EQUIVALENTE DE EFECTIVO 500.00 42
12 CUENTAS POR COBRRA COMERCIALES 8000.00 46
16 INTERESES POR PAGARE 5000.00
24 SUMINISTROS AGRICOLAS 5500.00
19000.00 ACTIVO NO CORR
50
ACTIVO NO CORRIENTE 58
33 INMUEBLE. MAQUINARIA Y EQUIPO 180000.00 59
35 ACTIVO BIOLOGICO 85000.00
39 DEPRECIACION -18000.00
247000.00

ACTIVO TOTAL 266000.00

ON FINANCIERA
AL SAC
RE DEL 2016
en S/.

PASIVO
S/
CUENTAS POR PAGAR COMERCIALES 50000.00
CUENTAS POR PAGAR DIVERSAS 100000.00
150000.00

ACTIVO NO CORRIENTE
CAPITAL 61500.00
RESERVA 20000.00
RESULTADOS ACUMULADOS 34500.00
116000.00

PASIVO Y PATRIMONIO 266000.00

 ITEMS MPD MOD CIF
JORNALES S/. 1,492.20
ESSALUD S/. 59.69
VIRUTA S/. 30.00
ALIMENTACION S/. 225.00
POLLO BEBE S/. 3,500.00
VITAMINA S/. 50.00
VACUNA S/. 80.00
BALON DE GAS S/. 80.00
AGUA S/. 300.00
2DA VACUNA S/. 80.00
ALIMENTO S/. 675.00
VITAMINA S/. 150.00
BALON DE GAS S/. 80.00
VITAMINA S/. 100.00
AGUA S/. 200.00
ALIMENTO S/. 7,600.00
DEPRECIACION S/. 1,376.00
COMBUSTIBLE S/. 550.00
S/. 3,500.00 S/. 1,551.89 S/. 11,576.00

COSTO TOTAL

MPD S/. 3,500.00

MOD S/. 1,551.89
CIF S/. 11,576.00
COSTO TOTAL S/. 16,627.89

COSTO DE PRODUCCION TERMINADA

TOTAL DE KILOS 980 UNIDADES 2.35 = 2303

COSTO DE PRODUCCION S/. 16,627.89

= S/. 7.22010
CANTIDAD EN KILO 2303

HALLANDPO EL VALOR VENTA S/. 7.22010 X 1.3 =

ESTADO DE RENDIMIENTO

VENTAS S/. 21,616.25

(2303 KG X 9.38)
COSTO DE VENTYA S/. 16,627.89
(2303 KG X 7.22)

UTILIDAD S/. 4,988.37

KL

S/. 9.38613
 CTA
1 10
101
33 S/. 17,000.00
331 S/. 8,000.00
S/. 9,000.00
S/. 30,000.00
332 S/. 9,000.00
334 S/. 40,000.00
336 S/. 8,600.00
3361 S/. 1,500.00
S/. 500.00
S/. 600.00
S/. 6,000.00
50
501

2 62
621
6211 1492.2
627
6271 59.1
40
403
4031 59.69
4032 193.99
41
411
4111

94
79

3 60
602
6023
40
401
4011
42
421
 4212

21
211

61
611

61
611

21
211

92
79

4 65
656

40
401
4011
42
421
4212

25
252

61
611

42
422

10
104

5 60
603
6032
40
401
4011
 42
421
4212

25
252
61
611

42
421
4212
10
104

6 60
603
6032
40
401
4011
42
421
4212

25
252
61
611

7 60
603
6032
40
401
4011
42
421
4212

25
252
61
611
 42
421
4212
10
101

1 61
611
25
25
92
79

61
611
25
25

92
79

61
611
25
25
92
79

60

40
4011
42
4212

25

61

61

25

92
79
61

25

92
79

60
603
40
401
42
421

92
79

60
602
40
4011
42
421

25

61

61

25

92
79

61

25

92
79

61
25
DEBE HABER

S/. 15,000.00

S/. 104,600.00

S/. 119,600.00

S/. 1,551.89

S/. 253.68

S/. 1,298.21

S/. 1,551.89
S/. 1,551.89

S/. 3,500.00

S/. 630.00

S/. 4,130.00
S/. 3,500.00

S/. 3,500.00

S/. 3,500.00

S/. 3,500.00

S/. 3,500.00
S/. 3,500.00

S/. 900.00

S/. 162.00

S/. 1,062.00

S/. 900.00

S/. 900.00

S/. 1,062.00

S/. 1,062.00

S/. 300.00

S/. 54.00
 S/. 354.00

S/. 300.00

S/. 300.00

S/. 354.00

S/. 354.00

S/. 160.00

S/. 28.80

S/. 188.80

S/. 160.00

S/. 160.00

S/. 600.00

S/. 108.00

S/. 708.00

S/. 600.00

S/. 600.00
S/. 708.00

S/. 708.00

S/. 600.00

S/. 600.00

S/. 600.00
S/. 600.00

S/. 225.00

S/. 225.00

S/. 225.00
S/. 225.00

S/. 50.00

S/. 50.00

S/. 50.00
S/. 50.00

S/. 80.00

S/. 14.40

S/. 94.40

S/. 80.00

S/. 80.00

S/. 80.00

S/. 80.00

S/. 80.00
S/. 80.00
 S/. 80.00

S/. 80.00

S/. 80.00
S/. 80.00

S/. 300.00

S/. 54.00

S/. 354.00

S/. 300.00
S/. 300.00

S/. 80.00

S/. 14.40

S/. 94.40

S/. 80.00

S/. 80.00

S/. 80.00

S/. 80.00

S/. 80.00
S/. 80.00

S/. 675.00

S/. 675.00

S/. 675.00
S/. 675.00

S/. 150.00
S/. 150.00
 10 11 12
1
S/. 15,000.00 S/. 2,124.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

20 21 22
2
S/. 0.00 S/. 0.00 S/. 3,500.00 S/. 3,500.00 S/. 0.00 S/. 0.00

30 31 32
3
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

40 41 42
4
S/. 1,065.60 S/. 253.68 S/. 0.00 S/. 1,298.21 S/. 2,124.00 S/. 6,985.60

50
5
S/. 0.00 S/. 119,600.00

60 61 62
6
S/. 5,020.00 S/. 0.00 S/. 5,440.00 S/. 5,620.00 S/. 1,551.89 S/. 0.00

70 71 72
7
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

92
9
S/. 5,590.00 S/. 0.00

RESULTADOS

DEBE HABER
S/. 148,463.38 S/. 148,463.38
 13 14 15 16
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

23 24 25 26
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 2,120.00 S/. 1,940.00 S/. 0.00 S/. 0.00

33 35 36
S/. 104,600.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

43 44 45 46
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

56
S/. 0.00 S/. 0.00

63 64 65 66
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 900.00 S/. 0.00 S/. 0.00 S/. 0.00

76
S/. 0.00 S/. 0.00

94 95
S/. 1,551.89 S/. 0.00 S/. 0.00 S/. 0.00
 17 18 19
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

39
S/. 0.00 S/. 0.00

58 59
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

67 68 69
S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00

79
S/. 0.00 S/. 7,141.89

97
S/. 0.00 S/. 0.00
 HOJA DE TRABAJO

Sumas del Mayor Saldos Transferencia Inventario Resultados por Naturaleza Resultados por funsio
CTA Debe Haber Deudor Acreedor Activo Pasivo Activo Pasivo Perdidas Ganancias Perdidas
10 S/. 15,000.00 S/. 2,124.00 S/. 12,876.00 S/. 0.00 S/. 12,876.00 -
12 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 . -
16 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 . -
18 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 . -
21 S/. 3,500.00 S/. 3,500.00 S/. 0.00 S/. 0.00 . -
24 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 . -
33 S/. 104,600.00 S/. 0.00 S/. 104,600.00 S/. 0.00 S/. 104,600.00 -
35 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 . -
39 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 . -
40 S/. 1,065.60 S/. 253.68 S/. 811.92 S/. 0.00 S/. 811.92 -
41 S/. 0.00 S/. 1,298.21 S/. 0.00 S/. 1,298.21 . S/. 1,298.21
42 S/. 2,124.00 S/. 6,985.60 S/. 0.00 S/. 4,861.60 . S/. 4,861.60
45 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 . -
50 S/. 0.00 S/. 119,600.00 S/. 0.00 S/. 119,600.00 . S/. 119,600.00
58 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 . -
59 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 . -
60 S/. 5,020.00 S/. 0.00 S/. 5,020.00 S/. 0.00 S/. 5,020.00 -
61 S/. 5,440.00 S/. 5,620.00 S/. 0.00 S/. 180.00 - S/. 180.00
62 S/. 1,551.89 S/. 0.00 S/. 1,551.89 S/. 0.00 S/. 1,551.89 -
63 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 - -
66 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 - - -
67 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 - -
68 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 - -
69 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 - - S/. 0.00
70 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 - -
71 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00
72 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 -
76 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 -
79 S/. 0.00 S/. 7,141.89 S/. 0.00 S/. 7,141.89 S/. 7,141.89
94 S/. 1,551.89 S/. 0.00 S/. 1,551.89 S/. 0.00 S/. 1,551.89 - S/. 1,551.89
95 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 - S/. 0.00
97 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 S/. 0.00 - S/. 0.00
S/. 148,463.38 S/. 148,463.38 S/. 133,081.70 S/. 133,081.70 S/. 7,141.89 S/. 1,551.89 S/. 118,467.92 S/. 125,759.81 S/. 7,471.89 S/. 180.00 S/. 1,551.89
-S/. 7,291.89 -S/. 7,291.89 -S/. 1,551.89
dos por funsion
Ganancias

S/. 0.00

S/. 0.00
S/. 0.00
 ESTADO DE SITUACION FINANCIERA
EL NARANJAL SAC
31 DE DICIEMBRE DEL 2016
expresado en S/.

ACTIVO PAS
ACTIVO CORRIENTE S/
10 EFECTIVO Y EQUIVALENTE DE EFECTIVO 12876.00 40
16 INTERESES POR PAGARE 5000.00 41
18 SERVICIOS Y OTROS CONTRATADOS POR AN . 42
24 SUMINISTROS AGRICOLAS . 45
17876.00

ACTIVO NO CORRIENTE ACTIVO NO CORR

33 INMUEBLE. MAQUINARIA Y EQUIPO 180000.00 50
35 ACTIVO BIOLOGICO . 58
39 DEPRECIACION #VALUE! 59
#VALUE!

ACTIVO TOTAL #VALUE!

ON FINANCIERA
AL SAC
RE DEL 2016
en S/.

PASIVO
S/
IMPUESTO TRIBUTOS Y CONTRAPRESTA -
CUENTAS POR PAGAR AL PERSONAL 1298.21
CUENTAS POR PAGAR COMERCIALES 4861.60
CUENTAS POR PAGAR DIVERSAS -
#VALUE!

ACTIVO NO CORRIENTE
CAPITAL 61500.00
RESERVA 20000.00
RESULTADOS ACUMULADOS #VALUE!
#VALUE!

PASIVO Y PATRIMONIO #VALUE!

 ESTADO DE RESULTADO POR NATURALEZA
EL NARANJAL SAC
31 DE DICIEMBRE DEL 2016
expresado en S/.

VENTAS DE PRODUCTOS 0
PRODUCCION ALMACENADA O DESALMACENADA 0
PRODUCCION INMOBILIZADA -
TOTAL DE PRODUCCION #VALUE!
CONSUMO
COMPRA DE MATERIA PRIMA -5020
COMPRA DE SUMINISTRO DIVERSO
VARIACION DE
MATERIAS PRIMAS 180
SUMINISTRO DIVERSO
SERVICIO PRESTADO POR TERCERO #VALUE!
VALOR AGREGADO #VALUE!
GASTO DE PERSONAL 1551.89
TRIBUTO
EXCEDENTE O INSUFICIENCIA - BRUTO DE EXPLOTA #VALUE!
ESTIMACION DEL EJERCICIO -
RESULTADO DE EXPLOTACION #VALUE!
GANANCIA POR MEDICION DE ACT. NO FINANCIERO -
PERDIDAS POR MEDICION DE ACT. NO FINANCIERO -
RESULTADO DEL EJERCICIO #VALUE!
ZA