LIBRO DIARIO LIBRO MAYOR

N° FECHA GLOSA CTAS NOMBRE CTA DEBE HABER 10 33

1 2-Ene POR LA CONST 10 CAJA S/. 20,000.00 DEBE HABER DEBE HABER
EMPRES 33 MUEBLES S/. 20,000.00 S/. 20,000.00 S/. 23,600.00 S/. 20,000.00
50 CAPITAL S/. 40,000.00 S/. 21,240.00 S/. 15,000.00 S/. 20,000.00
2 3-Ene POR LA COMPRA33 VEHICULOS S/. 20,000.00 S/. 2,655.00
DE VEHIC 40 TRIB. POR PAGAR S/. 3,600.00 S/. 43,895.00 S/. 38,600.00 S/. 40,000.00 S/. -
42 CTAS POR PAG S/. 23,600.00
3 3-Ene POR EL PAGO 42 CTAS POR PAG S/. 23,600.00 50 20
10 CAJA S/. 23,600.00 DEBE HABER DEBE HABER
4 8-Ene POR LA COMPRA60 COMPRAS S/. 12,711.86 S/. 40,000.00 S/. 12,711.86 S/. 12,711.86
DE MERCAD 40 TRIB. POR PAGAR S/. 2,288.14 S/. 5,000.00 S/. 3,500.00
42 CTAS POR PAG S/. 15,000.00
5 8-Ene POR EL DESTINO20 MERCADERIAS S/. 12,711.86 S/. - S/. 40,000.00 S/. 17,711.86 S/. 16,211.86
A ALMACEN 61 VARIACION EXIST S/. 12,711.86
6 8-Ene POR EL PAGO 42 CTAS POR PAG S/. 15,000.00 40 42
10 CAJA S/. 15,000.00 DEBE HABER DEBE HABER
7 12-Ene POR LA VENTA 12 CTA POR COBRAR S/. 21,240.00 S/. 3,600.00 S/. 3,240.00 S/. 23,600.00 S/. 23,600.00
DE MERCAD 40 TRIB. POR PAGAR S/. 3,240.00 S/. 2,288.14 S/. 810.00 S/. 15,000.00 S/. 15,000.00
70 VENTAS S/. 18,000.00 S/. 900.00 S/. 5,900.00
8 12-Ene POR EL COSTO 69 COSTO DE VTAS S/. 12,711.86 S/. 6,788.14 S/. 4,050.00 S/. 38,600.00 S/. 44,500.00
DE VENTA 20 MERCADERIAS S/. 12,711.86
9 12-Ene POR EL COBRO 10 CAJA S/. 21,240.00 12 60
12 CTA POR COBRAR S/. 21,240.00 DEBE HABER DEBE HABER
10 22-Ene POR LA COMPRA60 COMPRAS S/. 5,000.00 S/. 21,240.00 S/. 21,240.00 S/. 12,711.86
DE MERCAD 40 TRIB. POR PAGAR S/. 900.00 S/. 5,310.00 S/. 2,655.00 S/. 5,000.00
42 CTAS POR PAG S/. 5,900.00
11 22-Ene POR EL DESTINO20 MERCADERIAS S/. 5,000.00 S/. 26,550.00 S/. 23,895.00 S/. 17,711.86 S/. -
A ALMACEN 61 VARIACION EXIST S/. 5,000.00
12 28-Ene POR LA VENTA 12 CTA POR COBRAR S/. 5,310.00 61 68
DE MERCAD 40 TRIB. POR PAGAR S/. 810.00 DEBE HABER DEBE HABER
70 VENTAS S/. 4,500.00 S/. 12,711.86 S/. 500.00
13 28-Ene POR EL COSTO 69 COSTO DE VTAS S/. 3,500.00 S/. 5,000.00
DE VENTA 20 MERCADERIAS S/. 3,500.00
14 28-Ene POR EL COBRO 10 CAJA S/. 2,655.00 S/. - S/. 17,711.86 S/. 500.00 S/. -
12 CTA POR COBRAR S/. 2,655.00
15 31-Ene POR LA DEPREC 68 PROV. EJERC S/. 500.00 69 70
39 DEPRECIAC S/. 500.00 DEBE HABER DEBE HABER
16 31-Ene POR EL DESTINO94 GASTO ADMIN. S/. 250.00 S/. 12,711.86 S/. 18,000.00
A GASTOS 95 GASTO DE VTA S/. 250.00 S/. 3,500.00 S/. 4,500.00
79 CARGA IMP A CTA COSTO S/. 500.00
S/. 16,211.86 S/. - S/. - S/. 22,500.00
TOTALES S/. 208,468.73 S/. 208,468.73
 79 94
DEBE HABER DEBE HABER
S/. 500.00 S/. 250.00

S/. - S/. 500.00 S/. 250.00 S/. -

95 39
DEBE HABER DEBE HABER
S/. 250.00 S/. 500.00

S/. 250.00 S/. - S/. - S/. 500.00

BALANCE DE COMPROBACION

SUMAS EL MAYOR SALDOS ESF ERI

CTA CONCEPTO DEBE HABER DEUDOR ACREEDOR ACTIVOS PAS Y PAT GASTOS INGRESOS
10 CAJA S/. 43,895.00 S/. 38,600.00 S/. 5,295.00 S/. 5,295.00
12 CTA POR COB S/. 26,550.00 S/. 23,895.00 S/. 2,655.00 S/. 2,655.00
20 MERCADER S/. 17,711.86 S/. 16,211.86 S/. 1,500.00 S/. 1,500.00
33 MUEBLES EQUIP. S/. 40,000.00 S/. - S/. 40,000.00 S/. 40,000.00
39 DEPRECIACION S/. - S/. 500.00 S/. 500.00 S/. 500.00
40 TRIB POR PAG S/. 6,788.14 S/. 4,050.00 S/. 2,738.14 S/. 2,738.14
42 CTA POR PAGAR S/. 38,600.00 S/. 44,500.00 S/. 5,900.00 S/. 5,900.00
50 CAPITAL S/. - S/. 40,000.00 S/. 40,000.00 S/. 40,000.00

60 COMPRAS S/. 17,711.86 S/. - S/. 17,711.86

61 VARIACION EXIST S/. - S/. 17,711.86 S/. 17,711.86
68 PROVISIONES S/. 500.00 S/. - S/. 500.00
69 COSTO DE VTA S/. 16,211.86 S/. - S/. 16,211.86 S/. 16,211.86
70 VENTAS S/. - S/. 22,500.00 S/. 22,500.00 S/. 22,500.00

79 CARGA IMP A CTA C. S/. - S/. 500.00 S/. 500.00

94 GASTO ADM S/. 250.00 S/. - S/. 250.00 S/. 250.00
95 GASTO DE VTA S/. 250.00 S/. - S/. 250.00 S/. 250.00

TOTAL S/. 208,468.73 S/. 208,468.73 S/. 87,111.86 S/. 87,111.86 S/. 52,188.14 S/. 46,400.00 S/. 16,711.86 S/. 22,500.00
RESULTADO DEL EJERCICIO S/. 5,788.14 S/. 5,788.14
TOTAL S/. 52,188.14 S/. 52,188.14 S/. 22,500.00 S/. 22,500.00

ACTIVO > PAS Y PATR = GANANCIA

ACTIVO < PAS Y PATR = PÉRDIDA

INGRESOS > COSTO Y GAST = GANANCIA

INGRESOS < COSTO Y GAST = PÉRDIDA