Libro de diario

Asiento Fecha Desglose Debe Haber

1 5/2/2019 Caja $1,000.00
1 5/2/2019 Banco $28,000.00
1 5/2/2019 Inventario $7,000.00
1 5/2/2019 Seguro pagado por adelantado $4,000.00
1 5/2/2019 Documentos por pagar $13,500.00
1 5/2/2019 Capital social $26,500.00
2 5/4/2019 Compras $10,000.00
2 5/4/2019 IVA por acreditar $1,600.00
2 5/4/2019 Proveedores $11,600.00
3 5/7/2019 Banco $16,240.00
3 5/7/2019 Venta $14,000.00
3 5/7/2019 IVA trasladado $2,240.00
4 5/8/2019 Gastos de venta $750.00
4 5/8/2019 IVA acreditable $120.00
4 5/8/2019 Banco $870.00
5 5/9/2019 Gastos s/compra $1,500.00
5 5/9/2019 Banco $1,500.00
6 5/11/2019 Documentos por cobrar $12,760.00
6 5/11/2019 Venta $11,000.00
6 5/11/2019 IVA por trasladar $1,760.00
7 5/12/2019 Compras $10,000.00
7 5/12/2019 IVA acreditable $1,600.00
7 5/12/2019 Banco $11,600.00
8 5/12/2019 Gastos de administración $400.00
8 5/12/2019 IVA acreditable $64.00
8 5/12/2019 Banco $464.00
9 5/14/2019 Gastos s/compra $1,600.00
9 5/14/2019 iva por acreditar $256.00
9 5/14/2019 Banco $1,856.00
10 5/15/2019 Mobiliario y equipo $10,000.00
10 5/15/2019 IVA por acreditar $1,600.00
10 5/15/2019 Acreedores diversos $11,600.00
11 5/16/2019 Clientes $15,080.00
11 5/16/2019 Venta $13,000.00
11 5/16/2019 IVA por trasladar $2,080.00
12 5/19/2019 Proveedores $1,392.00
12 5/19/2019 Reb s/compra $1,200.00
12 5/19/2019 IVA por acreditar $192.00
13 5/22/2019 Compras $10,100.00
13 5/22/2019 IVA por acreditar $1,616.00
13 5/22/2019 Proveedores $11,716.00
14 5/24/2019 Proveedores $1,508.00
14 5/24/2019 Dev s/compra $1,300.00
 14 5/24/2019 IVA por acreditar $208.00
15 5/26/2019 Gastos s/compra $700.00
15 5/26/2019 IVA acreditable $112.00
15 5/26/2019 Banco $812.00
16 5/28/2019 Proveedores $1,624.00
16 5/28/2019 Dev s/compra $1,400.00
16 5/28/2019 IVA acreditable $224.00
17 5/30/2019 Deudores diversos $255.20
17 5/30/2019 Producto financiero $220.00
17 5/30/2019 IVA por trasladar $35.20
18 5/30/2019 Gastos financieros $300.00
18 5/30/2019 IVA por acreditar $48.00
18 5/30/2019 Acreedores diversos $348.00
Aj 1 5/31/2019 Costo de ventas $7,000.00
Aj 1 31/05/2019 Inventario $7,000.00
Aj 2 5/31/2019 Compras $3,800.00
Aj 2 5/31/2019 Gastos de compras $3,800.00
Aj 3 5/31/2019 Reb s/compra $1,200.00
Aj 3 5/31/2019 Dev s/compra $2,700.00
Aj 3 5/31/2019 Compras $3,900.00
Aj 4 5/31/2019 Costo de ventas $30,000.00
Aj 4 5/31/2019 Compras $30,000.00
Aj 5 5/31/2019 Inventario final $16,900.00
Aj 5 5/31/2019 Costo de ventas $16,900.00
Aj 6 5/31/2019 IVA trasladado $1,672.00
Aj 6 5/31/2019 IVA acreditable $1,672.00
Total $204,497.20 $204,497.20
 CAJA BANCO INVENTARIO SEGURO PAGADO PO
1 $1,000.00 1 $28,000.00 $870.00 4 1 $7,000.00 1 $4,000.00
3 $16,240.00 $1,500.00 5 $7,000.00 Aj 1
$11,600.00 7 Aj 5 $16,900.00
$464.00 8

$812.00 15
$1,000.00 $0.00 $44,240.00 $15,246.00 $23,900.00 $7,000.00 $4,000.00
$1,000.00 $0.00 $28,994.00 $0.00 $16,900.00 $0.00 $4,000.00

IVA POR ACREDITAR PROVEEDORES VENTA IVA TRASLA

2 $1,600.00 $192.00 12 12 $1,392.00 $11,600.00 2 $14,000.00 3 Aj 6 $1,672.00
9 $256.00 $208.00 14 14 $1,508.00 $11,716.00 13 $11,000.00 6
10 $1,600.00
13 $1,616.00 16 $1,624.00 $13,000.00 11
18 $48.00

$5,120.00 $400.00 $4,524.00 $23,316.00 $0.00 $38,000.00 $1,672.00

$4,720.00 $0.00 $0.00 $18,792.00 $0.00 $38,000.00 $0.00

IVA POR TRASLADAR GASTOS DE ADMINISTRACIÓN MOBILIARIO Y EQUIPO ACREEDORES D

$1,760.00 6 8 $400.00 10 $10,000.00
$2,080.00 11
$35.20 17

$0.00 $3,875.20 $400.00 $0.00 $10,000.00 $0.00 $0.00

$0.00 $3,875.20 $400.00 $0.00 $10,000.00 $0.00 $0.00

PRODUCTO FINANCIERO GASTOS FINANCIEROS GASTOS S/ COMPRA DEUDORES DIVERSOS

 SEGURO PAGADO POR ADELANTADO

$0.00
$0.00

IVA TRASLADADO
$2,240.00 3

$2,240.00
$568.00

ACREEDORES DIVERSOS
1856 9
$11,600.00 10
$348.00 18

$13,804.00
$13,804.00
DEUDORES DIVERSOS
 DOCUMENTOS POR PAGAR CAPITAL SOCIAL COMPRAS
$13,500.00 1 $26,500.00 1 2 $10,000.00
7 $10,000.00
13 $10,100.00
Aj2 $3,800.00
$3,900.00 Aj3
$30,000.00 Aj4
$0.00 $13,500.00 $0.00 $26,500.00 $33,900.00 $33,900.00
$0.00 $13,500.00 $0.00 $26,500.00 $0.00 $0.00

GASTOS DE VENTA IVA ACREDITABLE DOCUMENTOS POR COBRAR

4 $750.00 7 $1,600.00 6 $12,760.00
8 $64.00 $224.00 16
15 $112.00 $1,672.00 Aj 6
4 $120.00

$750.00 $0.00 $1,896.00 $1,896.00 $12,760.00 $0.00

$750.00 $0.00 $0.00 $0.00 $12,760.00 $0.00

CLIENTES REB S/COMPRA DEV S/COMPRA

11 $15,080.00 $1,200.00 12 $1,300.00 14
Aj 3 $1,200.00 $1,400.00 16
Aj 3 $2,700.00

$15,080.00 $0.00 $1,200.00 $1,200.00 $2,700.00 $2,700.00

$15,080.00 $0.00 $0.00 $0.00 $0.00 $0.00

COSTO DE VENTAS
 $220.00 17 18 $300.00 5 $1,500.00 17 $255.20
9 $1,600.00
15 $700.00
$3,800.00 Aj2

$0.00 $220.00 $300.00 $0.00 $3,800.00 $3,800.00 $255.20

$0.00 $220.00 $300.00 $0.00 $0.00 $0.00 $255.20
$0.00
Aj 1 $7,000.00
Aj 4 $30,000.00
$16,900.00 Aj 5

$37,000.00 $16,900.00 $- $- $- $-
$20,100.00 $0.00 $- $- $- $-
$0.00
TOTALES
DEBE HABER
$115,259.20 $115,259.20
 Balanza de Comparación
Cuenta Movimiento Deudor Movimiento acreedor Saldo Deudor Saldo Acreedor
Caja $1,000.00 $1,000.00
Banco $44,240.00 $15,246.00 $28,994.00
Inventario $23,900.00 $7,000.00 $16,900.00
Clientes $15,080.00 $15,080.00
Deudores diversos $255.20 $255.20
Documentos por cobrar $12,760.00 $12,760.00
Seguro pagado por adelantado $4,000.00 $4,000.00
IVA acreditable $1,896.00 $1,896.00 $0.00
IVA por acreditar $5,120.00 $400.00 $4,720.00
Mobiliario y Equipo $10,000.00 $10,000.00
Proveedores $4,524.00 $23,316.00 $18,792.00
Acreedores diversos $13,804.00 $13,804.00
Producto financiero $220.00 $220.00
Documentos por pagar $13,500.00 $13,500.00
IVA traladado $1,672.00 $2,240.00 $568.00
IVA por trasladar $3,875.20 $3,875.20
Capital Social $26,500.00 $26,500.00
Ventas $38,000.00 $38,000.00
Costo de venta $37,000.00 $16,900.00 $20,100.00
Gastos de venta $750.00 $750.00
Compra $33,900.00 $33,900.00 $0.00
Devoluciones sobre compra $2,700.00 $2,700.00 $0.00
Rebajas sobre compra $1,200.00 $1,200.00 $0.00
Gastos de compra $3,800.00 $3,800.00 $0.00
Gastos de administración $400.00 $400.00
Gastos de financieros $300.00 $300.00
$204,497.20 $204,497.20 $115,259.20 $115,259.20
 ESTADO DE SITUACIÓN FINANCIERA AL 31 DE MAYO DEL 2019
ACTIVO

CIRCULANTE
Caja
Banco
Inventario
Clientes
Deudores diversos
Documentos por cobrar
Seguro pagado por adelantado
IVA acreditado
IVA por acreditar

NO CIRCULANTE
Mobiliario y equipo

SUMA DE ACTIVOS
PASIVO

Proveedores
Acreedores
Documentos por pagar
Productos financieros
IVA trasladado
IVA por trasladar

CAPITAL
Capital Social

SUMA DE PASIVO+CAPITAL