libro diario 6.

-
1.- caja
caja 10,000,000 iva debito
vehiculo 5,000,000 venta
capital 15,000,000 glosa: vende 70% primera compra
glosa: iniciacion de actividades costo venta
2.- mercaderia
banco 8,000,000 glosa: regulariza mercaderia
caja 8,000,000 7.-
glosa: abre cuente corriente documento x cobrar
3.- iva debito
mercaderia 1,500,000 venta
iva credito 285,000 glosa: vende mercaderia
documento x pagar 1,785,000 costo venta
glosa: compra mercaderia mercaderia 1
4.- mercaderia 2
arriendo 350,000 glosa: regulariza mercaderia, 30% 1° y 50% 2°
garantia arriendo 350,000 8.-
banco 700,000 proveedor
glosa: cancela arrieno y garantia por un mes banco
5.- glosa: cancela deuda con proveedor
mercaderia 2,000,000 9.-
iva credito 380,000 luz
caja 1,190,000 iva credito
proveedor 1,190,000 banco
glosa: compras mercaderia glosa: cancela factura luz
 10.-
2,436,525 1,050,000 agua 29,412
389,025 997,500 ive credito 5,588
2,047,500 2,047,500 caja 35,000
% primera compra glosa: cancela agua
1,050,000 = 1500000*70% 11.-
1,050,000 documento x cobrar 904,400
mercaderia cliente 1,356,600
iva devito 361,000
3,796,100 venta 1,900,000
606,100 1,450,000 glosa: vende total de mercaderi
3,190,000 1,740,000 costo venta 1,000,000
3,190,000 mercaderia 2 1,000,000
1,450,000
450,000 12.-
1,000,000 iva debito 699088
mercaderia, 30% 1° y 50% 2° iva credito 699088
glosa: ajusta iva
1,190,000
1,190,000
euda con proveedor

150,000
28,500
178,500
2,261,000 1,000,000
900,000
1,900,000
libro mayor
caja vehiculo capital banco costo venta
10,000,000 8,000,000 5,000,000 15,000,000 8,000,000 700,000 1,050,000
2,436,525 1,190,000 1,190,000 1,450,000
35,000 178,500 1,000,000
12,436,525 9,225,000 5,000,000 15,000,000 8,000,000 2,068,500 3,500,000

3,211,525 5,931,500

mercaderia iva credito doc. X pagar arriendo garantia arriendo

1,500,000 1,050,000 285,000 699,088 1,785,000 350,000 350,000
2,000,000 1,450,000 380,000
1,000,000 28,500
5,588 350,000
3,500,000 3,500,000 699,088 699,088 1,785,000 350,000
0
0

venta doc.x cobrar luz agua cliente

2,047,500 3,796,100 150,000 29,412 1,356,600
3,190,000 904,400
1,900,000 1,356,600
7,137,500 4,700,500 150,000 29,412

0
iva debito
699,088 389,025
606,100
361,000
699,088 1,356,125

657,037

proveedor
1,190,000 1,190,000

1,190,000 1,190,000

0
balance 8 columnas
totales saldos inventario resultado
cuentas
debe haber deudor acreedor activos pasivos perdidas ganancias
CAJA 12,436,525 9,225,000 3,211,525 0 3,211,525
BANCO 8,000,000 2,068,500 5,931,500 0 5,931,500
MERCADERIA 3,500,000 3,500,000 0 0 0
IVA CREDITO 699,088 699,088 0 0 0
DOC.X COBRAR 4,700,500 4,700,500 0 4,700,500
CLIENTES 1,356,600 1,356,600 0 1,356,600
VEHICULO 5,000,000 5,000,000 0 5,000,000
GARANTIA ARRIENDO 350,000 350,000 0 350,000
DOC. X PAGAR 1,785,000 0 1,785,000 1,785,000
PROVEEDOR 1,190,000 1,190,000 0 0 0
IVA DEBITO 699,088 1,356,125 0 657,037 657,037
CAPITAL 15,000,000 0 15,000,000 15,000,000
ARRIENDO 350,000 350,000 0 350,000
LUZ 150,000 150,000 0 150,000
AGUA 29,412 29,412 0 29,412
COSTO DE VENTA 3,500,000 3,500,000 0 3,500,000
VENTA 7,137,500 0 7,137,500 7,137,500
subtotal 41,961,213 41,961,213 24,579,537 24,579,537 20,550,125 17,442,037 4,029,412 7,137,500
util.o perdida 3,108,088 3,108,088
total 41,961,213 41,961,213 24,579,537 24,579,537 20,550,125 20,550,125 7,137,500 7,137,500
 BALANCE CLASIFICADO
ACTIVOS PASIVOS
CIRCULANTE 15,200,125 CIRCULANTE 2,442,037
CAJA 3,211,525 DOC.X PAGAR 1,785,000
BANCO 5,931,500 IVA DEBITO 657,037
DOC. X COBRAR 4,700,500
CLIENTES 1,356,600

FIJO 5,000,000 LARGO PLAZO 0

VEHICULO 5,000,000

OTROS 350,000 PATRIMONIO 18,108,088

GARANTIA ARRIENDO 350,000 CAPITAL 15,000,000
UTILIDAD EJERCICIO 3,108,088

TOTAL ACTIVOS 20,550,125 TOTAL PASIVOS 20,550,125

RESULTADO

VENTAS 7,137,500
(-) COSTO DE VENTAS -3,500,000

MARGEN DE RENTABILIDAD 3,637,500

(-) GASTOS
ARRIENDO -350,000
LUZ -150,000
AGUA -29,412

TOTAL GASTOS -529,412

UTILIDAD O (PERDIDA) 3,108,088