FINANZAS DE EMPRESAS I

SOLUCIÓN CASO PRÁTICO N° 01 2019-I

EMPRESA LOS CORALES SAC
PRESUPUESTO DE CAJA
En Soles)
JULIO AGOSTO SETIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE TOTAL
CONCEPTO S/. S/. S/. S/. S/. S/. S/.
INGRESOS:
VENTAS 138,060.00 165,200.00 187,620.00 207,680.00 238,360.00 270,220.00

TOTAL INGRESO 138,060.00 165,200.00 187,620.00 207,680.00 238,360.00 270,220.00

EGRESOS:
COMPRAS 43,801.60 52,864.00 65,136.00 74,576.00 82,128.00 94,400.00
SUELDO 10,875.00
ESSALUD 1,125.00
ONP 1,625.00
ALQUILER
PUBLICIDAD
IMPUESTO A LA RENTA
IGV
SERVICIOS PÚBLICOS
COMPRA DE LAPTOP
ADELANTO DE UTILIDADES
TOTAL EGRESO 13,625.00 - - - - -
FLUJO DE CAJA 124,435.00 165,200.00 187,620.00 207,680.00 238,360.00 270,220.00
SALDO INICIAL 124,435.00 289,635.00 477,255.00 684,935.00 923,295.00
SALDO FINAL DE CAJA 124,435.00 289,635.00 477,255.00 684,935.00 923,295.00 ###

SOLUCIÓN:
1. VENTAS
Mar. Abr. May. Jun. Jul. Ago. Set. Oct. Nov. Dic.
VENTAS 48,000.00 52,000.00 70,000.00 120,000.00 140,000.00 150,000.00 170,000.00 190,000.00 220,000.00 250,000.00
IGV 8,640.00 9,360.00 12,600.00 21,600.00 25,200.00 27,000.00 30,600.00 34,200.00 39,600.00 45,000.00
TOTAL VENTA 56,640.00 61,360.00 82,600.00 141,600.00 165,200.00 177,000.00 200,600.00 224,200.00 259,600.00 295,000.00
60% Contado 33,984.00 36,816.00 49,560.00 84,960.00 99,120.00 106,200.00 120,360.00 134,520.00 155,760.00 177,000.00
10% 30 días 5,664.00 6,136.00 8,260.00 14,160.00 16,520.00 17,700.00 20,060.00 22,420.00 25,960.00
30% 60 días 16,992.00 18,408.00 24,780.00 42,480.00 49,560.00 53,100.00 60,180.00 67,260.00
TOTAL EFECTIVO 33,984.00 42,480.00 72,688.00 ### ### ### 187,620.00 207,680.00 238,360.00 270,220.00

2. COMPRAS
Mar. Abr. May. Jun. Jul. Ago. Set. Oct. Nov. Dic.
COMPRAS 19,200.00 20,800.00 28,000.00 48,000.00 56,000.00 60,000.00 68,000.00 76,000.00 88,000.00 100,000.00
IGV 3,456.00 3,744.00 5,040.00 8,640.00 10,080.00 10,800.00 12,240.00 13,680.00 15,840.00 18,000.00
TOTAL COMPRA 22,656.00 24,544.00 33,040.00 56,640.00 66,080.00 70,800.00 80,240.00 89,680.00 103,840.00 118,000.00
60% 30 días 13,593.60 14,726.40 19,824.00 33,984.00 39,648.00 42,480.00 48,144.00 53,808.00 62,304.00
40% 90 días 9,062.40 9,817.60 13,216.00 22,656.00 26,432.00 28,320.00 32,096.00
TOTAL EFECTIVO - 13,593.60 14,726.40 28,886.40 43,801.60 52,864.00 65,136.00 74,576.00 82,128.00 94,400.00