PIEDRA NEGRA S.A.C LIBRO MAYOR..............

LIBRO MAYOR - PIEDRA NEGRA S.A.C

10 EFECTIVO Y EQUIVALENTE DE EFECTIVO 1
DEBE HABER

1 S/. 32,344.00 S/. 16,617.73 6

22 S/. 216,668.71 S/. 13,914.00 9

S/. 3,454.00 12
S/. 6,649.30 15
S/. 68,306.00 25
S/. 33,051.16 26
S/. 107,020.52 43
S/. 249,012.71 S/. 249,012.71

12 CUENTAS POR COBRAR COMERCIALES TERCEROS 2

DEBE HABER

1 S/. 28,402.00

20 S/. 216,668.71 S/. 216,668.71 22

S/. 28,402.00 43
S/. 245,070.71 S/. 245,070.71

16 CUENTAS POR COBRAR DIVERSAS - TERCEROS 3

DEBE HABER
1 S/. 9,000.00 S/. 9,000.00 43
S/. 9,000.00 S/. 9,000.00

21 PRODUCTOS TERMINADOS 4
DEBE HABER

1 S/. 516,016.00 S/. 114,760.96 21

18 S/. 143,451.21 S/. 544,706.25 43
S/. 659,467.21 S/. 659,467.21

23 PRODUCTOS EN PROCESO 5
DEBE HABER
19 S/. 5,168.00 S/. 5,168.00 43
S/. 5,168.00 S/. 5,168.00

25 MATERIALES AUXILIARES,SUMINISTROS Y REPUESTOS 6

DEBE HABER

1 S/. 307,886.00 S/. 56,936.45 2

S/. 250,949.55 43
S/. 307,886.00 S/. 307,886.00

33 INMUEBLE, MAQUINARIA Y EQUIPO 7

PIEDRA NEGRA S.A.C LIBRO MAYOR..............

DEBE HABER
1 S/. 1,103,544.00 S/. 1,103,544.00
S/. 1,103,544.00 S/. 1,103,544.00

39 DEPRECIACION, AMORTIZACION ACUMULADO 8

DEBE HABER

43 S/. 309,861.50 S/. 199,932.45 1

S/. 109,929.05 16
S/. 309,861.50 S/. 309,861.50

40 TRIB, CONTRAP. Y APORT. AL SIST. DE PENS.POR PAGAR 9

DEBE HABER

6 S/. 3,674.74 S/. 3,674.74 4

9 S/. 13,914.00 S/. 13,914.00 7

13 S/. 1,014.30 S/. 33,051.16 20

26 S/. 33,051.16 S/. 2,065.74 41

43 S/. 2,065.74 S/. 1,014.30 43
S/. 53,719.94 S/. 53,719.94

41 REMUNERACIONES Y PARTICIPACIONES POR PAGAR 10

DEBE HABER

4 S/. 12,942.99 S/. 21,084.00 1

12 S/. 3,454.00 S/. 12,942.99 6

43 S/. 21,682.77 S/. 3,454.00 10

S/. 598.77 40
S/. 38,079.76 S/. 38,079.76

42 CUENTAS POR PAGAR COMERCIALES TERCEROS 11

DEBE HABER

15 S/. 6,649.30 S/. 63,241.00 1

25 S/. 63,241.00 S/. 6,649.30 13

43 S/. 3,505.00 S/. 3,505.00 23
S/. 73,395.30 S/. 73,395.30

46 CUENTAS POR PAGAR DIVERSAS-TERCEROS 12

DEBE HABER
25 S/. 5,065.00 S/. 5,065.00 1
S/. 5,065.00 S/. 5,065.00

50 CAPITAL 13
DEBE HABER
43 S/. 1,532,846.55 S/. 1,498,719.55 1
S/. 1,532,846.55 S/. 1,532,846.55
PIEDRA NEGRA S.A.C LIBRO MAYOR..............

58 RESERVAS 14
DEBE HABER
43 S/. 150,000.00 S/. 150,000.00 1
S/. 150,000.00 S/. 150,000.00

59 RESULATDOS ACUMULADOS 15
DEBE HABER

43 S/. 29,843.06 S/. 25,023.00 1

S/. 4,820.06 42
S/. 29,843.06 S/. 29,843.06

61 VARIACION DE EXSISTENCIAS 16
DEBE HABER
2 S/. 56,936.45 S/. 56,936.45 31
S/. 56,936.45 S/. 56,936.45

62 GASTOS DE PERSONAL DIRECTORES Y GERENTES 17

DEBE HABER

4 S/. 16,617.73 S/. 20,071.73 33

10 S/. 3,454.00
S/. 20,071.73 S/. 20,071.73

63 GASTOS DE SERVICIOS PRESTADOS POR TERCEROS 18

DEBE HABER

13 S/. 5,635.00 S/. 9,140.00 31

23 S/. 3,505.00
S/. 9,140.00 S/. 9,140.00

64 GASTOS POR TRIBUTOS 19

DEBE HABER
7 S/. 13,914.00 S/. 13,914.00 33
S/. 13,914.00 S/. 13,914.00

68 VALUACION Y DETER. ACT. Y PROVISIONES 20

DEBE HABER
16 S/. 109,929.05 S/. 109,929.05 35
S/. 109,929.05 S/. 109,929.05

69 COSTO DE VENTA 21
DEBE HABER
21 S/. 114,760.96 S/. 114,760.96 27
S/. 114,760.96 S/. 114,760.96

70 VENTAS 22
PIEDRA NEGRA S.A.C LIBRO MAYOR..............

DEBE HABER
29 S/. 183,617.55 S/. 183,617.55 20
S/. 183,617.55 S/. 183,617.55

71 VARIACION DE LA PRODUCCION ALMACENADA 23

DEBE HABER

27 S/. 114,760.96 S/. 143,451.21 18

29 S/. 33,858.25 S/. 5,168.00 19
S/. 148,619.21 S/. 148,619.21

79 CARGAS IMPUTABLES A CUENTA DE COSTO Y GASTOS 24

DEBE HABER

28 S/. 110,991.23 S/. 56,936.45 3

S/. 16,617.73 5
S/. 13,914.00 8
S/. 3,454.00 11
S/. 5,635.00 14
S/. 10,929.05 17
S/. 3,505.00 24
S/. 110,991.23 S/. 110,991.23

81 PRODUCCION DEL EJERCICIO 25

DEBE HABER
30 S/. 217,475.80 S/. 217,475.80 29
S/. 217,475.80 S/. 217,475.80

82 VALOR AGREGADO 26
DEBE HABER

31 S/. 66,076.45 S/. 217,475.80 30

32 S/. 151,399.35
S/. 217,475.80 S/. 217,475.80

83 EXCEDENTE BRUTO(I. B.) DE EXPLTACION 27

DEBE HABER

33 S/. 33,985.73 S/. 151,399.35 32

34 S/. 117,413.62
S/. 151,399.35 S/. 151,399.35
84 RESULTADO DE EXPLOTACION 28
DEBE HABER

35 S/. 109,929.05 S/. 117,413.62 34

36 S/. 7,484.57
S/. 117,413.62 S/. 117,413.62

85 RESULTADO ANTES DE PARTICIPACION E IMPUESTO 29

PIEDRA NEGRA S.A.C LIBRO MAYOR..............

DEBE HABER

37 S/. 598.77 S/. 7,484.57 36

38 S/. 2,065.74
39 S/. 4,820.06
S/. 7,484.57 S/. 7,484.57

87 PARTICIPACIÓN DE LOS TRABAJADORES

DEBE HABER 36
40 S/. 598.77 S/. 598.77 37
S/. 598.77 S/. 598.77

88 IMPUESTO A LA RENTA
DEBE HABER 37
41 S/. 2,065.74 S/. 2,065.74 38
S/. 2,065.74 S/. 2,065.74

89 DETERMINACION DEL RESULTADO DEL EJERCICIO 30

DEBE HABER
42 S/. 4,820.06 S/. 4,820.00 39
S/. 4,820.06 S/. 4,820.00

90 MINADO 31
DEBE HABER

3 S/. 13,535.41 S/. 26,792.54 28

5 S/. 5,743.99

11 S/. 1,036.20

14 S/. 2,103.73
17 S/. 4,373.21
S/. 26,792.54 S/. 26,792.54

91 LIXIVIACIÓN 32
DEBE HABER

3 S/. 26,981.43 S/. 56,500.44 28

5 S/. 6,559.99

8 S/. 13,914.00

11 S/. 1,381.60

14 S/. 1,477.62
17 S/. 6,185.80
S/. 56,500.44 S/. 56,500.44

95 CONCENTRACIÓN 33
DEBE HABER

3 S/. 16,419.61 S/. 24,193.25 28

5 S/. 4,313.75
PIEDRA NEGRA S.A.C LIBRO MAYOR..............

11 S/. 1,036.20

14 S/. 2,053.64
17 S/. 370.04
S/. 24,193.24 S/. 24,193.25

93 GASTOS ADMINISTRATIVOS 34
DEBE HABER
24 S/. 2,005.00 S/. 2,005.00 28
S/. 2,005.00 S/. 2,005.00

94 GASTOS DE VENTAS 35
DEBE HABER
24 S/. 1,500.00 S/. 1,500.00 28
S/. 1,500.00 S/. 1,500.00