FLUJO DE EFECTIVO

SALDO DE CAJA INICIAL

ACTIVIDADES DE OPERACIN
OPERACIN ENTRADAS
1,4 POR VENTAS DE MERCADERAS
1,4 POR RECIBIR IGV
5 POR COBRO DE LAS CUENTAS POR COBRAR
TOTAL ENTRADAS DE OPERACIN
SALIDAS
3 COMPRA DE MERCADERAS
10 PAGOS MUNICIPALES
16 POR IMPUESTOS DE LA PLANTA INDUSTRIAL
15 INTERESES POR PRESTAMOS ANTERIORES
8 PAGO AL BANCO
17 POR PUBLICIDAD
12 POR PAGOS DE TRIBUTOS ADEUDADOS
7 POR CUENTAS POR PAGAR
2,18 PAGO DE LA PLANILLA
9 POR PAGO DE LUZ, AGUA , CABLE E INTERNET
3,8,17 PAGO DE IGV
TOTAL SALIDAS DE OPERACIN
SALDO DE CAJA DE ACTIVIDADES OPERATIVAS

ACTIVIDADES DE INVERSIN
ENTRADAS
TOTAL ENTRADAS DE INVERSIN
SALIDAS
TOTAL SALIDAS DE INVERSIN

ACTIVIDADES DE FINANCIAMIENTO
ENTRADAS
TOTAL DE ENTRADAS DE FINANCIAMIENTO
SALIDAS
SALDO DE CAJA DE ACTIVIDADES DE FINANCIAMIENTO

SALDO FINAL DE CAJA

VO

S/. 200,000.00

S/. 190,000.00
S/. 34,200.00
S/. 36,000.00
S/. 260,200.00

S/. 30,000.00
S/. 300.00
S/. 500.00
S/. 4,000.00
S/. 30,000.00
S/. 10,000.00
S/. 15,000.00
S/. 4,000.00
S/. 56,000.00
S/. 4,300.00
S/. 7,974.00
S/. 162,074.00
S/. 298,126.00

S/. 0.00
S/. 0.00
S/. 0.00
S/. 0.00

S/. 0.00
 S/. 0.00
S/. 0.00

S/. 298,126.00
 ACTIVOS

D 10 EFECTIVO H D 11 INVERSIONES FINANC.

S S/. 200,000.00 S/. 40,000.00 2 OP S S/. 20,000.00
OP 1 S/. 106,200.00 S/. 4,000.00 7 OP SF S/. 20,000.00
OP 4 S/. 118,000.00 S/. 30,000.00 8 OP
OP 5 S/. 36,000.00 S/. 3,540.00 9a OP
S/. 944.00 9b OP D 14 CxC ACCIONISTAS
S/. 236.00 9c OP S S/. 10,000.00
S/. 354.00 9d OP S/. 10,000.00
S/. 300.00 10 OP
S/. 15,000.00 12 OP
S/. 500.00 16 OP D 20 MERCADERIAS
S/. 11,800.00 17 OP S S/. 150,000.00
S/. 16,000.00 18 OP 3b S/. 30,000.00
S/. 4,000.00 15 OP S/. 180,000.00
S/. 35,400.00 3 OP S/. 51,500.00
S/. 460,200.00 S/. 162,074.00
SF S/. 298,126.00
D 60 COMPRAS
3 S/. 30,000.00
3 S/. 30,000.00

D 33 INM. MAQUI. Y EQUIPOS H D 37 ACTIVOS DIFERIDOS

S S/. 70,000.00 S S/. 30,000.00
SF S/. 70,000.00 S/. 30,000.00
SF S/. 15,000.00

PASIVOS

D 40 TRIBUTOS x PAGAR H D 42 C x P COMERCIALES

3 S/. 5,400.00 S/. 10,000.00 S 7 S/. 4,000.00
9a S/. 540.00 S/. 16,200.00 1 S/. 4,000.00
9b S/. 144.00 S/. 18,000.00 4
9c S/. 36.00
9d S/. 54.00 D 46 C x P DIVERSAS
12 S/. 15,000.00
17 S/. 1,800.00
S/. 22,974.00 S/. 44,200.00
S/. 21,226.00 SF
D 41 REMUN. x PAGAR
 PATRIMONIO

D 50 CAPITAL H D 59 RESULT. ACUMULADOS

S/. 250,000.00 S S/. 47,758.33
S/. 250,000.00 SF

GASTOS

D 64 GASTOS x TRIBUTOS H D 63 GASTOS x SERV. DE TERCEROS

10 S/. 300.00 9a S/. 3,000.00
16 S/. 500.00 9b S/. 800.00
SF S/. 800.00 9c S/. 200.00
9d S/. 300.00
17 S/. 10,000.00
6 S/. 15,000.00
SF S/. 29,300.00

D 62 GASTOS DE PLANILLA H D 68 VALUACION Y DETERIORO

2 S/. 52,000.00 13 S/. 583.33
18 S/. 20,000.00 14 S/. 2,575.00
SF S/. 72,000.00 SF S/. 3,158.33

INGRESOS

D 70 VENTAS H
S/. 5,000.00 11
S/. 90,000.00 1
S/. 100,000.00 4
S/. 195,000.00 SF
NVERSIONES FINANC. H D 12 CxC COMERCIALES H
S S/. 60,000.00 S/. 36,000.00 5
SF S/. 24,000.00

CxC ACCIONISTAS H D 16 CxC DIVERSAS H

S S/. 5,000.00
SF S/. 5,000.00

20 MERCADERIAS H D 29 DESV. DE EXISTENCIAS H

S/. 58,500.00 1a S/. 10,000.00 S
S/. 70,000.00 4a S/. 2,575.00 14
S/. 128,500.00 S/. 12,575.00
SF

60 COMPRAS H D 61 VAR. DE EXISTENCIAS H

S/. 30,000.00 3a 3a S/. 30,000.00 S/. 30,000.00 3b
S/. 30,000.00 3a 3a S/. 30,000.00 S/. 30,000.00 3b

ACTIVOS DIFERIDOS H D 39 DEPRECIACION ACUM. H

S/. 15,000.00 6 S/. 10,000.00 S
S/. 15,000.00 S/. 583.33 13
S/. 10,583.33 SF

C x P COMERCIALES H D 45 OBLIGACIONES FINANC. H

S/. 20,000.00 S 8 S/. 25,000.00 S/. 50,000.00 S
S/. 20,000.00 S/. 25,000.00 SF
S/. 16,000.00 SF

6 C x P DIVERSAS H D 48 PROVISIONES H
S/. 12,000.00 S S/. 6,000.00 S
S/. 12,000.00 S/. 6,000.00 SF

REMUN. x PAGAR H D 49 PASIVOS DIFERIDOS H

 S/. 12,000.00 2 11 S/. 5,000.00 S/. 5,000.00 S
S/. 4,000.00 18 S/. 5,000.00 S/. 5,000.00 SF
S/. 16,000.00 SF

ESULT. ACUMULADOS H
S/. 172,000.00 S
S/. 124,241.67 SF

OS x SERV. DE TERCEROS H D 67 GASTOS FINANCIEROS H

15 S/. 4,000.00
8 S/. 5,000.00
SF S/. 9,000.00

D 69 COSTOS DE VENTAS H
1a S/. 58,500.00
4a S/. 70,000.00
UACION Y DETERIORO H SF S/. 128,500.00
 BALANCE GENERAL

ACTIVOS PASIVOS

10 EFECTIVO S/. 298,126.00 40

11 INVERSIONES FINANC. S/. 20,000.00 41
12 CxC COMERCIALES S/. 24,000.00 42
14 CxC ACCIONISTAS S/. 10,000.00 45
16 CxC DIVERSAS S/. 5,000.00 46
20 MERCADERIAS S/. 51,500.00 48
29 DESV. DE EXISTENCIAS S/. -12,575.00
33 INM. MAQUI. Y EQUIPOS S/. 70,000.00
37 ACTIVOS DIFERIDOS S/. 15,000.00

39 DEPRECIACION ACUM. S/. -10,583.33 PATRIMONIO

S/. 470,467.67
50
59

TOTAL ACTIVO S/. 470,467.67 PASIVO + PATRIMONIO

L

PASIVOS ESTADO DE GANANCIAS Y PERDIDAS

TRIBUTOS x PAGAR S/. 21,226.00 70

REMUN. POR PAGAR S/. 16,000.00 69
CxP COMERCIALES S/. 16,000.00
OBLIGACIONES FINANC. S/. 25,000.00
CxP DIVERSAS S/. 12,000.00
PROVISIONES S/. 6,000.00 62
S/. 96,226.00 63
64
67
68
PATRIMONIO

CAPITAL S/. 250,000.00

RESULT. ACUMULADOS S/. 124,241.67
S/. 374,241.67

PASIVO + PATRIMONIO S/. 470,467.67

ESTADO DE GANANCIAS Y PERDIDAS

VENTAS S/. 195,000.00

COSTO DE VENTAS S/. 128,500.00

UTILIDAD BRUTA S/. 66,500.00

GASTOS DE PLANILLA S/. -72,000.00

GASTOS x SERV. DE TERCEROS S/. -29,300.00
GASTOS x TRIBUTOS S/. -800.00
GASTOS FINANCIEROS S/. -9,000.00
VALUACION Y DETERIORO S/. -3,158.33

TOTAL DE GASTOS S/. -114,258.33

UTILIDAD ANTES DE IMPUESTOS S/. -47,758.33