ECUACIÓN CONTABLE

Mes de Febrero 2019

AC
Cuentas por Cuentas por
Fecha Caja y Bancos Cobrar Cobrar a
Comerciales Personal
2/1/2019 S/. 1,600,000
2/2/2019 S/. (106,200)
2/4/2019 S/. (165,200)
2/8/2019 S/. 354,000 S/. 531,000
2/12/2019 S/. 200,000
2/18/2019 S/. (5,000) S/. 5,000
2/25/2019
2/26/2019 S/. (59,000)
2/27/2019 S/. 70,800
2/28/2019 S/. (84,960)
2/28/2019 S/. (141,600)
2/28/2019
2/28/2019
Saldo Final S/. 1,662,840 S/. 531,000 S/. 5,000

Mes de Marzo 2019

AC
Cuentas por Cuentas por
Fecha Caja y Bancos Cobrar Cobrar a
Comerciales Personal
Saldo Inicial SI S/. 1,662,840 S/. 531,000 S/. 5,000
2/22/2019 pago planilla
3/2/2019
PAGO MERCADERÍAS
3/5/2019 pago merca S/. (247,800)
3/5/2019 S/. (11,800)
3/7/2019 S/. (21,240)
3/11/2019 S/. 1,062,000
3/15/2019 S/. 531,000 S/. (531,000)
 3/15/2019 S/. (2,200)
3/25/2019 S/. 70,000
3/25/2019
3/29/2019 S/. (100,000)
3/29/2019 S/. 1,000 S/. (1,000)
3/29/2019
3/29/2019
3/29/2019 S/. (47,200)
3/29/2019
3/29/2019
3/29/2019
Saldo Final S/. 1,834,600 S/. 1,062,000 S/. 4,000
 CASO EMPRESA COMERCIAL LA EX

ACTIVO =
Alquileres
Seguros pagados Depreciación
Mercaderías pagados por Activo Fijo
por adelantado acumulada
adelantado
S/. 400,000
S/. 300,000
S/. 140,000
S/. (500,000)

S/. 72,000
S/. 120,000
S/. (1,450)

S/. 200,000 S/. 72,000 S/. 120,000 S/. 140,000 S/. (1,450)

CASO EMPRESA COMERCIAL LA EX

ACTIVO =
Alquileres
Seguros pagados Depreciación
Mercaderías pagados por Activo Fijo
por adelantado acumulada
adelantado
S/. 200,000 S/. 72,000 S/. 120,000 S/. 140,000 S/. (1,450)

S/. 700,000

S/. 600,000
 S/. (6,000)
S/. (10,000)

S/. (1,500)
S/. (35,000)

S/. 1,465,000 S/. 66,000 S/. 110,000 S/. 140,000 S/. (2,950)
OMERCIAL LA EXITOSA S.A.C.

PASIVO
Cuentas por Remunerac.
Impuesto a la Anticipo de Deuda a largo
Pagar por IGV por pagar
Renta por pagar clientes plazo
Proveedores Pagar

S/. 247,800 S/. (54,000)

S/. (25,200)
S/. 135,000
S/. 200,000

S/. 11,800 S/. (1,800)

S/. (9,000)
S/. 10,800 S/. 60,000
S/. (12,960)
S/. (21,600)

S/. 70,000
S/. 259,600 S/. 0 S/. 21,240 S/. 70,000 S/. 60,000 S/. 200,000

OMERCIAL LA EXITOSA S.A.C.

PASIVO
Cuentas por Remunerac.
Impuesto a la Anticipo de Deuda a largo
Pagar por IGV por pagar
Renta por pagar clientes plazo
Proveedores Pagar
S/. 259,600 S/. 0 S/. 21,240 S/. 70,000 S/. 60,000 S/. 200,000
S/. (10,000)
S/. 826,000 S/. (126,000)
S/. (247,800)
S/. (11,800)
S/. (21,240)
S/. 162,000
 S/. (200) S/. (2,000)
S/. 70,000
S/. 100,000
S/. (100,000)

S/. (7,200)

S/. (60,000)
S/. 98,825
S/. 826,000 S/. (10,000) S/. 28,600 S/. 238,825 S/. 0 S/. 198,000
+ PATRIMONIO + INGRESO - GASTOS

Capital y Utilidades Costo de Venta y

Retenidas
Ventas
Gastos

S/. 2,000,000

S/. 750,000 S/. 500,000

S/. 10,000
S/. 50,000

S/. 1,450
S/. 70,000
S/. 2,000,000 S/. 750,000 S/. 631,450

+ PATRIMONIO + INGRESO - GASTOS

Capital y Utilidades Costo de Venta y

Retenidas
Ventas
Gastos

S/. 2,118,550
S/. 100,000

S/. 900,000 S/. (600,000)

 S/. 100,000

S/. 6,000
S/. 10,000
S/. 40,000
S/. 1,500
S/. 60,000 S/. 35,000

S/. 2,118,550 S/. 960,000 S/. (307,500)

 S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0

S/. 0
S/. 110,000
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
 S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. 0
S/. (98,825)
S/. 11,175
 La Exitosa S.A.C.
Estado de Situación Financiera
(En soles)
Al cierre del mes de Mar-19 Feb-19
Activo
Caja y Bancos 1,834,600 1,662,840
Cuentas x Cobrar Comerciales 1,062,000 531,000
Cuentas x Cobrar al personal 4,000 5,000
Inventarios 1,465,000 200,000
Seguros pagados por adelantado 66,000 72,000
Alquileres pagados por adelantado 110,000 120,000
Total Activo Corriente 4,541,600 2,590,840
Activo Fijo 140,000 140,000
Depreciación Acumulada (2,950) (1,450)
Total Activo No Corriente 137,050 138,550
Total Activo 4,678,650 2,729,390
Pasivo y Patrimonio
Cuentas x Pagar a Proveedores 826,000 259,600
Remuneraciones por pagar (10,000) 0
Anticipo de clientes 0 60,000
IGV por pagar 28,600 21,240
IR por pagar 98,825 70,000
Total Pasivo Corriente 943,425 410,840
Deuda a largo plazo 198,000 200,000
Total Pasivo No Corriente 198,000 200,000
Total Pasivo 1,141,425 610,840
Capital 2,118,550 2,000,000
Utilidades retenidas 2,433,825 438,550
Total Patrimonio 4,552,375 2,438,550
Total Pasivo y Patrimonio 5,693,800 3,049,390
 La Exitosa S.A.C.
Estado de Resultados
(En soles)
Variaciones Por el Mes terminado en Mar-19 Feb-19 Variaciones
Ventas 960,000 750,000 210,000
171,760 Costo de Ventas (307,500) (500,000) 192,500
531,000 Utilidad Bruta 652,500 250,000 402,500
(1,000) Gastos de Administración (10,000) 0 (10,000)
1,265,000 Gastos de Venta (307,500) (307,500)
(6,000) Utilidad de Operación 335,000 250,000 85,000
(10,000) Gastos Financieros 0 0 0
1,950,760 Utilidad antes de impuestos 335,000 250,000 85,000
0 Impuesto a la Renta 98,825 70,000 (25,500)
(1,500) Utilidad Neta 433,825 320,000 59,500
(1,500)
1,949,260

566,400
(10,000)
(60,000)
7,360
28,825
532,585
(2,000)
(2,000)
530,585
118,550
59,500
178,050
708,635