(Ed - PF 1.5) Taller International Cost

ITEM COST TERMS / EXPRESSIONS TRANSLATES INTO SPANISH TERM
http://www.investopedia.com/ Web site for meaning financial terms

01 Absorption Costing / full absorption costing Costeo por absorción / Costeo total.
02 Assortment cost Costos de surtido
03 Activity Based Cost - ABC Costeo basado en actividades
04 Administrative expenses Gastos de administración
05 Amount Cantidad
NIF
06 Amortization Amortización PLENAS -
NIF PYMES
NIF
07 Borrowing costs Costo del crédito
PLENAS
08 Budget Presupuesto
09 Commodities Productos (materia prima)
10 Consumables Suministros
Cost of sales (financial account) or
11
Cost of goods sold - COGS (cost account) Costo de ventas o Costo de lo vendido
12 Conversion cost Costo de conversión
13 Customs duty Gastos de aduana / derechos de aduana
14 Cuts Recortes
15 Disbursement / outlays Desembolso
16 Discount Descuento
17 Disclosure Revelación
18 Disclosure checklist Lista de verificación de divulgación
19 Dormant cost Costo inactivo
20 Equal Igual
21 Equity Patrimonio
22 Ending raw materials inventory Inventario final de materias primas
23 Expenditure desembolso
24 Expenses Gastos
25 Expenses claim Reclamo de gastos
26 Extraordinary items Partidas extraordinarias
27 Factory Fábrica
28 Factory overhead Gastos generales de fábrica (CIF)
29 Factory reset Reestablecimiento de fábrica
30 Fair price Precio justo
31 Fair value Valor razonable
32 Financial assets Activos financieros
33 Fix assets Activo fijo
34 Fixed cost Costo fijo
35 Fixtures Enseres
36 Fixtures and equipment Instalaciones y equipos
37 Forecast Pronósticos
Fletes y seguros de materiales (materia
38 Freights and insurances of raw materials
prima)
39 Full time Jornada completa
40 Future worth Valor futuro
41 Gain Ganancia
42 General expenses Gastos generales
43 Goal Meta
44 Goods Mercancía
45 Grip Control
46 Grocery store Supermercado
47 Gross profit Utilidad bruta
48 Gross margin = Revenue - COGS Margen bruto / utilidad bruta
49 Hiring Contratación
50 Hurt Daño
Impedimentos / deterioro / Análisis de
51 Impairment
deterioro de activos.
52 Improve Mejorar
53 Improvement Mejoras
54 Industry downturns Crisis de la industria
55 Income before taxes Utilidad antes de impuestos
56 Income statement / Statement of earnings Estado de resultados
57 Income tax payable or accrued taxes Impuesto sobre la renta por pagar
58 Income taxes Impuestos sobre la renta
59 Inconvenience Inconveniencia
60 Increase in accounts payables Aumento en cuentas por pagar
61 Increase in accounts receivables Aumento en cuentas por cobrar
62 Increase in inventory Aumento en inventario
63 In land freight Flete terrestre
64 Input Insumo
65 Insight Visión
66 Insights Inspecciones
67 Installment Crédito
68 Insure / ensure Asegurar
69 Insurance Seguro
70 Intangible assets Activos intangibles
71 Interest expense Intereses a cargo
72 Interest income Intereses a favor
73 Inventory Inventario
74 Invoice Factura
75 In a hurry De prisa
76 In charge of Responsable de
77 In stock En existencia / almacén
78 Lands Terreno
79 Layout Diseño
80 Leadership Liderazgo
81 Leases Arrendamientos
82 Ledger Libro mayor
83 Lend Prestar
84 Leverage Apalancamiento
85 Less Menos
86 Levy Gravámen
87 Liabilities Pasivos
88 Liabilities with financial cost Pasivos con costo financiero
89 Loan Préstamo
90 Loans payable Préstamos por pagar
91 Longterm Gap in Performance Brecha a largo plazo en el rendimiento
92 Long term assets Activo de largo plazo
93 Long term debts Deuda de largo plazo
94 Longterm Gap in Performance Brecha a largo plazo en rendimiento
95 Long term liabilities Pasivo de largo plazo
96 Long term receivables Cuentas por cobrar de largo plazo
97 Losses Pérdidas
98 Management Accounting Contabilidad de gestión
99 Marginal cost Costo marginal
100 Marginal profit Beneficio marginal
101 Measure Medida
102 Measurement Medición
103 Meltdown Crisis
104 Merger Fusión
105 Minority interest Interés minoritario
Net income = Operating Income - Taxes -
106 Utilidad neta
Interest
107 Net income for the period Utilida neta del periodo
108 Net income for the year Utilidades del ejercicio
109 Net profit or net earnings Utilidad neta
110 Net sales or net revenue Ventas netas
111 Operating expenses Gastos de operación
112 Operating income Utilidad de operación
113 Operational profit Utilidad operacional
114 Order Pedido
115 Other accounts receivable Otras cuentas por cobrar
116 Other assets Otros activos
117 Other current assets Otro activo circulante
118 Other income and expenses Otros ingresos y egresos
119 Other investments Otras inversiones
120 Other liabilities Otros pasivos
121 Other concepts Otros conceptos
122 Outlays / Disbursement desembolso
123 Outdo Exceder
124 Outlets Puntos de venta
125 Outstanding at the beginning of the period En circulación al inicio del período
126 Overcome Superar
127 Overconfidence Exceso de seguridad
128 Overconfidence bias Sesgo de confianza excesiva
129 Overhead Gastos generales
130 Overall strength Fuerza total
131 Override Anular / invalidar
132 Overspends Gastos excesivos
133 Owner Propietario
134 Package Paquete
135 Packaging / packing Embalaje / envases
136 Packing slip Hoja de embalaje
137 Pamphlet Folleto
138 Part time Medio tiempo / media jornada
139 Payment Pago
140 Payment of dividends Pago de dividendos
141 Pay off Saldar
142 Payroll Planilla, nómina
143 Pervasive principles Principios generales
144 Petty cash Caja menor
145 Petty cash voucher Comprobante de caja menor
146 Placements Colocaciones
147 Platform Plataforma / andén
148 Prepaid expenses Pagos anticipados / diferidos
149 Prepayments Prepagos
150 Price fall Caída de precios
151 Price freeze Congelación de precios
152 Prime cost Costo primo
153 Production cost Costo de producción
154 Profit Beneficio / lucro / margen
155 Profitable Rentable
156 Profitably Rentablemente
157 Profit before tax Resultado antes de impuestos
158 Promissory quota / Promissory note Pagaré
159 Property, plant and equipment Propiedad, planta y equipo
160 Proposal Propuesta
161 Purchase Compra
162 Purchaser Comprador
163 Rate Tasa
164 Ratio Proporción (indicador)
165 Raw material Materia prima
166 Rent Arrendamiento
167 Repay Reembolsar, devolver
168 Repayment Reembolso
169 Reporting period Ejercicio
170 Request Pedidos
171 Research, development and engineering Investigación, desarrollo e ingeniería
172 Retail Venta al por menor
173 Retailers Minoristas
Utilidades retenidas / utilidades no
174 Retained earnings
distribuidas
175 Reveal Revelar
176 Revenue Ingresos brutos (ventas)
177 Risk Riesgos
178 Royalties Regalías
179 Runaway inflation Inflación galopante
180 Salary / salaries / wages Salarios
181 Sales outstanding Ventas pendientes
182 Sale of goods Venta de bienes
183 Schedule Horario
184 Seasonality Estacionalidad
185 Selling and distribution expenses Gastos de venta y distribución
186 Service Servicio
187 Service concession arrangements Concesiones administrativas
188 Set back Contratiempo
189 Settlement Saldos
190 Settlement of liabilities cancelación de pasivos
191 Shareholder Accionista
192 Share-based Payment Pagos basados en acciones
193 Shares outstanding Acciones en circulación
194 Shipping Envío
195 Shrinkage Contracción
196 Sinking Hundimiento
Cerrar / apagar / bajar un servicio
197 Shut-down
(sistemas).
198 Slowdowns Ralentizaciones
199 Spent Gastado
200 Summary Resumen
201 Sunk cost Costos hundidos
202 Supplier Proveedor
203 Supply chain Cadena de suministros
204 Tax Impuesto
205 Third parties Terceros
206 Threat Amenaza
Tiempo oportuno / puntualidad
207 Time liness
(oportunidad?)
208 Timeliness Oportunidad
209 Timely Followup Seguimiento oportuno
210 Tip Propina
211 Travel and subsistence expenses Gastos de viaje y alimentación
212 Trend Tendencia
213 Value chain Cadena de valor
214 Variable cost Costo variable
215 Voucher Vale / comprobante (pretty cash)
216 Wages Salarios
217 Wages payable Sueldos por pagar
218 Warehouse inventory Inventario de Almacén
219 Warranty Garantía
220 Worse Peor
221 Worth Valor
MEANING FINANCIAL TERMS VERNACULAR LANGUAGE
Distribucción sistematica del importe depreciable de un activo a lo largo de su

vida útil. * En el caso de un activo intangible, se usa "amortización en lugar de
depreciación". Los dos términos tienen el mismo significado
Intereses y otros costos en los que incurre la entidad, que están relacionados
con los fondos que se han tomado en préstamo. Intereses y otros costos
incurridos por la entidad, que estan relacionados con los préstamos de fondos
recibidos.
Bienes
Molestia
Plano / mapa
Derretimiento / fusión de
reactor
SEE ALSO
Carrying amount
Fair value
Fair price
Part time
Aim
Enhance
Enhancement
Assurance / insurance
Assurance / ensure
Design
Brochure
Full time
Buyer
Wholesale
Coupon
COLLEGE:
PROGRAM:
"TIPs" PROTOCOLO: PASO A PASO RESO

1) Tenga una visión panorámica del problema. Importante la lectura general del ejercicio. (Necesidades y var
2) Comprenda en inglés. Para saber el significado de los términos en inglés, realice una traducción conceptua
3) Ordene los valores según su naturaleza. Siendo las siguientes abreviaturas: A: activos, P: pasivos, Pt: patrim
los conceptos:
Registre si son
el valor deel
según balance general
esquema. (A en
Tenga / P cuenta
/ Pt), siubicar
son dely estado decorrectamente
registrar costo (C) estado de resultados
la cifra (I /
del concepto
4)
Materiales directos utilizados en la producción. Esquema "B" : Costo de productos manufacturados o termi
5) Ajuste según la necesidad. Los esquemas son plantillas guías, no son "camisas de fuerza", no todas las casi
6) Sea recursivo. Similar a los "puzzles" o crucigramas, diligencie la cifra en los respectivos "schemes" o esque
7) Tener en cuenta los signos. Preste atención, un error en los signos cambia todo. Advierta que "add" es sum
8) Use el sentido común y criterio "objetivo". Revisar la lógica y la pertinencia teórica.
9) Regla. Los inventarios iniciales (beginning) suman, contrario a los inventarios finales (ending) que restan.
10) Inventarios de materiales. Estos inventarios tanto iniciales como finales, llamados: "materiales" o "materia
11) Inventario productos en proceso. Estos inventarios tanto iniciales como finales, conocidos como: "en "trab
12) Inventarios productos terminados. Tanto iniciales como finales, con denominaciones como: "terminados"
13) Halle las incógnitas. En algunas ocasiones para la reconstrucción de información, se debe aplicar la ingenie
extrapolación simple: Las cifras faltantes se descubren resolviendo una ecuación algebraica simple.
14) Flujo secuencial. En los estados de costos, tener en cuenta la articulación (secuencia), entre los tres primer
15) Punto de encuentro. La articulación entre la contabilidad de costos y la contabilidad financiera es el costo d
16) Diligencie lo más fácil para llegar a lo "complejo". Hay ejercicios que se resuelven en diferente orden: uno
WORKSHOP BASIC STATEMENTS ACCOUNTING COST

STUDENT: ID STUDENT:
WORKSHOP No.
I. Statement of Cost of Goods Manufactured and Sold
A. Raw materials DIRECT used in production
Sign math Concept Notes
Top statement Net beginning inventory of raw materials

Initial Gross beginning inventory of raw materials
Plus (Add) Freights, insurances and handling of beginning inventory
Minus (less) Return raw materials
Plus (Add) Net purchases of raw materials
Initial Gross purchases of raw materials (request)
Plus (Add) Freights, insurances and handling of purchases
Minus (less) Return purchases of raw materials
Plus (Add) Net receives of raw materials (not purchased)
Initial Gross receives of raw materials (not purchased)
Plus (Add) Freights, insurances and handling of receives of raw materials
Equal Raw materials available
Minus (less) Detriment of raw material
Minus (less) Ending raw materials inventory

(to raw materials inventory in balance sheet)
Equal Raw materials used (in production)
Minus (less) Indirect raw materials used
Equal RAW MATERIALS DIRECT USED (IN PRODUCTION)
B. Cost of goods manufactured

Top statement Raw materials direct used in production
Plus (Add) Direct manufacturing labor (payroll human resource department)
Wages (salaries).
Payroll fringe costs (aids, bonuses, surcharges and overtime).
Other taxable pay. (DIAN, IRS)
Employee's social security (health, retirement)
Other taxes over payroll (SENA, ICBF, CCF, ARL)
Equal Prime cost
Plus (Add) Indirect manufacturing costs (IMC)
Factory (manufacturing) overhead cost
Indirect materials used
Indirect manufacturing labor (payroll)
Factory supplies
Intangible costs (licenses - franchises)
Repairs and maintenance
Lease cost (plant rent)
Factory industry tax
Factory property tax
Gains Factory insurance

Profit Factory depreciation (buldings)
Earnings Factory depreciation (equipments and machines)
Income Utilities expenses (factory bills). Heat-gas, light and power, wather
Revenue Cleaning labor (external contract)
Surveillance service (external contract)
Factory miscellaneous cost
Plus (Add) Factory external services
Third parties-outsourcing
BPO TICs - customers

Equal Manufacturing cost work in process
Plus (Add) Beginning work in process inventory
Equal Manufacturing cost processed available
Ending work in process inventory
Minus (less)
(to work in process inventory in balance sheet)
Equal COST OF GOODS MANUFACTURED
C. Cost of goods sold

Top statement Cost of goods manufactured
Plus (Add) Beginning finished goods inventory
Equal Goods available for sale
Ending finished goods inventory
Minus (less)
(to finished goods inventory in balance sheet)
Equal COST OF GOODS SOLD
CORPORATE FINANCIAL COST ACCOUNTING (INT
LEVEL: PROFESSOR:
ROTOCOLO: PASO A PASO RESOLUCIÓN DE LOS EJERCICIOS DE ESTADOS CONTABLES: DE COSTOS A FINANCIEROS
general del ejercicio. (Necesidades y variables del enunciado y el requerimiento).
nglés, realice una traducción conceptual, no haga traducciones "literales". Consulte el "Financial terms".
viaturas: A: activos, P: pasivos, Pt: patrimonio, I: ingresos, C: costos, G: gastos, las cifras de los ejercicios se deben ordenar (clasificar) según la clase a qu
o decorrectamente
trar costo (C) estado de resultados
la cifra (I / G).
del concepto según los cinco (5) esquemas, donde los tres primeros pertenecen a la contabilidad de costos y los dos últimos
o de productos manufacturados o terminados. Esquema "C" : Costo de los productos vendidos.
n "camisas de fuerza", no todas las casillas de los esquemas se diligencian, o no todos los esquemas se piden. Hay que adaptar a lo requerido.
ra en los respectivos "schemes" o esquemas, donde corresponda el valor: estados de costos (Esquemas: A, B y C), o lo estados financieros (Esquemas: D
cambia todo. Advierta que "add" es sumar es distinto a "less" que es restar.
rtinencia teórica.
ventarios finales (ending) que restan.
nales, llamados: "materiales" o "materias primas", pertenecen al esquema "A" : Materiales directos utilizados en la producción.
como finales, conocidos como: "en "trabajo", "en proceso" o "en fabricación" o "en elaboración", pertenecen al esquema "B" : Costo de productos man
on denominaciones como: "terminados" o "finalizados", pertencen al esquema "C" : Costo de los productos vendidos.
e información, se debe aplicar la ingeniería inversa y "romper" fórmulas, es decir, una "fórmula dinámica", la volvemos un "valor absoluto" y viceversa.
una ecuación algebraica simple. (x = a + b), donde "a" y "b" son los valores absolutos.
lación (secuencia), entre los tres primeros esquemas (A. B. C), el final de un estado (esquema) es el inicio del siguiente otro estado.
y la contabilidad financiera es el costo de los bienes (goods) vendidos, que es el final del esquema "C", y corresponde al mismo valor de costo de venta
ue se resuelven en diferente orden: unos comienzan a resolverse desde el final, otros comienzan a resolverse desde la mitad hacia arriba o de la mitad
DATE:
DEGREE:
ufactured and Sold II. Financial state
n production D. (USGAAP) Consolidated statement of compreh
Partial (CU) Subtotal (CU) Total (CU) D1. Continuing ope

0.00 0.00 Sign math
0.00 Top statement
0.00 Minus (less)
0.00 Minus (less)
0.00 0.00 Equal
0.00 Deduct (minus)
0.00 Equal
0.00
0.00 0.00 Minus (less)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 Minus (less)
ctured
Partial (CU) Subtotal (CU) Total (CU)

0.00
0.00 0.00
Equal
Add or Less
Plus (Add)
0.00
0.00
0.00 Minus (less)
Equal
Minus (less)
Equal
D2. Special item
Sign math
Add or Less
Plus (Add)
Minus (less)
Equal
Add or Less
Minus (less)
Plus (Add)
Equal
0.00 D3. Retained earnings an
Sign math
Minus (less)
Minus (less)
0.00 Minus (less)
0.00 Equal
0.00 Minus (less)
0.00 Equal
0.00
d

0.00
0.00
0.00
0.00
0.00
ORATE FINANCIAL COST ACCOUNTING (INTERNATIONAL): US-GAAP / IFRS
CPA - JOSÉ IVÁN EDUARDO FERREIRA RODRÍGUEZ
STADOS CONTABLES: DE COSTOS A FINANCIEROS

o).
sulte el "Financial terms".
las cifras de los ejercicios se deben ordenar (clasificar) según la clase a que pertenezcan ( A / P / Pt / I / C / G ): Clasificar e identificar
os tres primeros pertenecen a la contabilidad de costos y los dos últimos pertenecen a la contabilidad financiera: Esquema "A" :
ductos vendidos. Esquema "D" : Estado de resultado y Esquema "E" : Balance general.
o todos los esquemas se piden. Hay que adaptar a lo requerido.
dos de costos (Esquemas: A, B y C), o lo estados financieros (Esquemas: D y E), una cifra lleva a descubrir otra cifra.
" : Materiales directos utilizados en la producción.

o "en elaboración", pertenecen al esquema "B" : Costo de productos manufacturados o terminados.
"C" : Costo de los productos vendidos.
cir, una "fórmula dinámica", la volvemos un "valor absoluto" y viceversa. Para hallar estos resultados, se realiza a través de una
olutos.
tado (esquema) es el inicio del siguiente otro estado.
el final del esquema "C", y corresponde al mismo valor de costo de ventas en el estado de resultados (esquema "D").
l, otros comienzan a resolverse desde la mitad hacia arriba o de la mitad hacia abajo.
Workshop development time

Time B Time C Time D
30 minutes 45 minutes 1 hour
II. Financial statements
D. (USGAAP) Consolidated statement of comprehensive income and retained earnings
D1. Continuing operations

Concept Partial (CU) Subtotal (CU) Total (CU)
Gross Revenue (Gross sales) 0.00
Sales returns 0.00
Sales discounts 0.00
Net Revenue (Net Sales) 0.00
Cost of sales (Costo of goods sold) 0.00
Gross margin (profit) operational 0.00
Operating expenses (detailed) 0.00
Administrative expenses 0.00
Employee salary and benefits 0.00
Payroll expenses 0.00
Outside services 0.00
Supplies (office and operating) 0.00
Administrative insurance 0.00
Administrative depreciation an amortization 0.00
Miscellaneous administrative expenses 0.00

Finance expenses 0.00
Sales expenses 0.00
Advertising 0.00
Sales insurance 0.00
Miscellaneous sales expenses 0.00

Sales depreciation an amortization 0.00
Net profit operational (operating income) 0.00
Other gains / losses Non-operational (non-ordinary) 0.00
Other gains 0.00
Non-ordinary gain activity N° 1 0.00
Other losses 0.00
Non-ordinary loss activity N° 1 0.00
Income from continuing operations before income tax
Income tax expense (earning tax) 0.00
Income from continuing operations (after taxes) 0.00
D2. Special items
Discontinued operations 0.00 0.00
Income discontinued operations 0.00

Income income tax 0.00
Income before extraordinary item 0.00
Extraordinary item: net loss (insurance recover at impairment inventories) 0.00 0.00
flood loss 0.00
Income tax saving (returns or tax adjustment) 0.00
Net Income (profit after tax of net income or net earnings) 0.00
D3. Retained earnings and dividends
Retained earnings at end of year (hedge accounting)
Retained earnigs legal

Retained earnigs optional (invesment or industrial reconvertion)
Net earnigs at pay (Dividends)
Payment of dividends
FINISH EQUAL (ZERO)

II. FINANCIAL STATEMENT
E. Consolidated statement of financial position
ASSETS
Current assets
Cash
Trade and other receivables
Inventories
Non-current assets
Investment in associate
Property, plant and equipment
Intangible assets
Deferred tax asset
LIABILITIES AND EQUITY
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
Current tax liability
Provision for warranty obligations
Current portion of employee benefit
obligations
Current portion of obligations under
finance leases
Non-current liabilities
Bank loan
Long-term employee benefit
obligations
Obligations under finance leases
EQUITY
Share capital
Retained earnings
D. (IFRS) Consolidated statement of comprehensive income and retained earnings
Alternative 1 - Illustrating the classification of expenses by function

Top statement Revenue (Gross sales)
Less Cost of sales (Costo of goods sold)
Equal Gross profit (operational)
Add Other income
Less Distribution costs
Less Administrative expenses
Less Other expenses
Less Finance costs
Equal Profit before tax
Less Income tax expense

Equal Profit for the year
Add Retained earnings at start of year
Less Dividends
Equal Retained earnings at end of year
Alternative 2 – illustrating the classification of expenses by nature

Add Other income

Add or Less Changes in inventories of finished goods and work in progress
Less Raw material (direct) and consumables used (indirect)
Less Employee salaries and benefits
Less Depreciation and amortisation expense
Less Impairment of property, plant and equipment
Less Other expenses
Less Finance costs
Less Dividends
D4. Earnings per share of common stock
Shares outstanding (Equity stock quanty):
FOOT D1: Income from continuing operations (after taxes):

TOP D2: Discontinuing operations (income from this part) :
MIDDLE D2: Income before extraordinary item:
Value per stock MIDDLE D2: Extraordinary item (net loss):
FOOT D2: Net income:
TOP D3: Retained earnings:
MIDDLE D3: Net earnigs at pay (Dividends):
T
l position
ome and retained earnings
penses by function
xpenses by nature
stock
nding (Equity stock quanty):
from continuing operations (after taxes):

nuing operations (income from this part) :
LE D2: Income before extraordinary item:
MIDDLE D2: Extraordinary item (net loss):
IDDLE D3: Net earnigs at pay (Dividends):
BODEGA
Más
Más
Igual
Menos
Menos
Igual
FABRICA
Más
Igual
Más
Igual
Más
Igual
Minus
VITRINA
Mas
Igual
Menos
Igual
BODEGA Esquema A
FABRICA Esquema B
VITRINA Esquema C
BODEGA Esquema A
FABRICA Esquema B
VITRINA Esquema C
A. MATERIAS PRIMAS ó MATERIALES DIRECTOS USADOS EN LA PRODUCCIÓN
Inventario INICIAL (stock) de materias primas
Compras de materia prima
transferencias de otras bodegas de otras ciudades (préstamos de materia prima)
Materia prima disponible para la producción
Deterioro de materia prima
Inventario final (stock) de materias primas
Materia prima o material directo usado en la producción
B. COSTO DE LOS PRODUCTOS FABRICADOS, EN PROCESO

Materiales directos o materia prima utilizada
Mano de obra directa (direct payroll)
Costos primos
Costos indirectos de fabricación (CIF)
Costos de producción del periodo
Inventario inicial de productos en proceso ( no terminados mes anterior)
Producción en proceso disponible (no terminados mes anterior + no terminados este mes)
Inventario final de productos en proceso
Productos terminados en el periodo
C. COSTO DE LOS PRODUCTOS VENDIDOS, TERMINADOS
Productos terminados (del periodo)

Inventario inicial de productos terminandos (no vendidos mes anterior)
Productos terminados disponibles en la vitrina para la venta
Inventario final de productos terminados
Costo de los productos vendidos
AL FINAL DE CADA PERIODO - DEBO HACER INVENTARIOS FINALES

Inventario final a la bodega a los materiales directos o materia prima
Inventario final a la fábrica a los productos en proceso
Inventario final a la vitrina a los productos terminados son disponibles para la venta
DISTINTO A LOS INVENTARIOS INICIALES + SE SUMAN LO SALDOS QUE VIENEN DEL PERIODO ANTERIOR
Inventario inicial de bodega a los materiales directos o materia prima
Inventario inicial a la fábrica a los productos en proceso
Inventario inicial a la vitrina a los productos terminados son disponibles para la venta
50,000 No consumidas en marzo
70,000 compradas en abril
0
120,000
(2,000)
(55,000) TRES ELEMENTOS DEL COSTO
63,000 MP o MD
MOD
CIF
63,000
35,000 Directo que sus manos o mentes intervienen en la producción
98,000
30,000 No terminados = en proceso
128,000 15 no terminados en abril (suma tres elementos costo)
60,000 4 no terminados marzo
188,000 19 total de no terminados (marzo + abril)
(40,000) (7)
148,000 12 unidades terminadas
148,000 12 terminadas en abril

45,000 5 no vendidas mes anterior
193,000 17 disponibles en la vitrina para la venta
(65,000) (3)
128,000 14 Se vendieron
En los informes financieros

Se restan
Se resta
Se resta
PERIODO ANTERIOR
Se suman
Se suman
Se suman
COLLEGE:
PROGRAM:

los conceptos:
Registre si son
el valor deel
esquema. (A en
Tenga / P cuenta
/ Pt), siubicar
la cifra (I /
del concepto
4)

WORKSHOP No.



Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)

Minus (less)
LEVEL: PROFESSOR:
o decorrectamente
la cifra (I / G).
rtinencia teórica.
DATE:
DEGREE:

2,100,000.00 2,100,000.00 Sign math
2,100,000.00 Top statement
0.00 Minus (less)
0.00 Minus (less)
3,150,000.00 3,150,000.00 Equal
3,150,000.00 Deduct (minus)
0.00 Equal
0.00
0.00
0.00
0.00
5,250,000.00
0.00
(1,995,000.00)
3,255,000.00
0.00
3,255,000.00 Minus (less)
ctured

3,255,000.00
630,000.00 630,000.00
630,000.00
Equal
Add or Less
Plus (Add)
3,885,000.00
1,050,000.00
1,050,000.00 Minus (less)
525,000.00
Equal
Minus (less)
Equal
D2. Special item
Sign math
Add or Less
Plus (Add)
210,000.00 Minus (less)
Equal
315,000.00 Add or Less
Minus (less)
Plus (Add)
Equal
Sign math
Minus (less)
Minus (less)
4,935,000.00 Minus (less)
3,045,000.00 Equal
7,980,000.00 Minus (less)
(3,255,000.00) Equal
4,725,000.00
d

4,725,000.00
0.00
4,725,000.00
0.00
4,725,000.00

o).

olutos.


Sales returns 0.00
Cost of sales (Costo of goods sold) (4,725,000.00)
Gross margin (profit) operational (4,725,000.00)

Sales expenses 0.00
Advertising 0.00

Net profit operational (operating income) (4,725,000.00)
Other gains 0.00
Other losses 0.00
Income from continuing operations (after taxes) (4,725,000.00)
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
finance leases
Bank loan
obligations
EQUITY
Share capital
Retained earnings

Add Other income
Less Other expenses
Less Finance costs

Less Dividends

Add Other income

Less Other expenses
Less Finance costs
Less Dividends

T
l position
penses by function
xpenses by nature
stock

COLLEGE:
PROGRAM:

los conceptos:
Registre si son
el valor deel
esquema. (A en
Tenga / P cuenta
/ Pt), siubicar
la cifra (I /
del concepto
4)

WORKSHOP No.



Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)

Minus (less)
LEVEL: PROFESSOR:
o decorrectamente
la cifra (I / G).
rtinencia teórica.
DATE:
DEGREE:

0.00 0.00 Sign math
0.00 Top statement
0.00 Minus (less)
0.00 Minus (less)
0.00 0.00 Equal
0.00 Deduct (minus)
0.00 Equal
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 Minus (less)
ctured

0.00
0.00 0.00
Equal
Add or Less
Plus (Add)
0.00
0.00
0.00 Minus (less)
Equal
Minus (less)
Equal
D2. Special item
Sign math
Add or Less
Plus (Add)
Minus (less)
Equal
Add or Less
Minus (less)
Plus (Add)
Equal
Sign math
Minus (less)
Minus (less)
0.00 Minus (less)
0.00 Equal
0.00 Minus (less)
0.00 Equal
0.00
d

0.00
0.00
0.00
0.00
0.00

o).

olutos.


Sales returns 0.00
Cost of sales (Costo of goods sold) 0.00
Gross margin (profit) operational 0.00

Sales expenses 0.00
Advertising 0.00

Net profit operational (operating income) 0.00
Other gains 0.00
Other losses 0.00
Income from continuing operations (after taxes) 0.00
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
finance leases
Bank loan
obligations
EQUITY
Share capital
Retained earnings

Add Other income
Less Other expenses
Less Finance costs

Less Dividends

Add Other income

Less Other expenses
Less Finance costs
Less Dividends

T
l position
penses by function
xpenses by nature
stock

COLLEGE:
PROGRAM:

los conceptos:
Registre si son
el valor deel
esquema. (A en
Tenga / P cuenta
/ Pt), siubicar
la cifra (I /
del concepto
4)

WORKSHOP No.


B. Cost of goods manufactured (Factory)

Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)
C. Cost of goods sold (Sales)

Minus (less)
1
2
3
T
LEVEL: PROFESSOR:
o decorrectamente
la cifra (I / G).
rtinencia teórica.
DATE:
DEGREE:

0.00 0.00 Sign math
0.00 Top statement
0.00 Minus (less)
0.00 Minus (less)
0.00 0.00 Equal
0.00 Deduct (minus)
0.00 Equal
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
16,000.00 Certeza Minus (less)
d (Factory)

16,000.00
9,000.00 9,000.00 Certeza
9,000.00
0.00
Equal
Add or Less
Plus (Add)
25,000.00
40,000.00 Certeza
40,000.00 Minus (less)
40,000.00
0.00
Equal
Minus (less)
Equal
D2. Special item
Sign math
Add or Less
Plus (Add)
Minus (less)
Equal
Add or Less
Minus (less)
Plus (Add)
Equal
Sign math
Minus (less)
Minus (less)
7,000.00 Certeza Equal
(26,000.00) Certeza Equal
46,000.00 Certeza
65
ales) 7
72
46,000.00 Certeza
10,000.00 Certeza
56,000.00
(4,000.00) Certeza
52,000.00 Certeza
TRES ELEMENTOS DEL COSTO

MATERIA PRIMA O MD 200 16000
MANO DE OBRA DIRECTA 40 9000
CIF 30 40000
TOTAL COSTO DE PRODUC 270 65000

o).

olutos.


Gross Revenue (Gross sales) 91,000.00
Sales returns 0.00
Net Revenue (Net Sales) 91,000.00
Cost of sales (Costo of goods sold) (52,000.00)
Gross margin (profit) operational 39,000.00
Operating expenses (detailed) (44,000.00)
Administrative expenses (44,000.00)
Employee salary and benefits (44,000.00)

Sales expenses 0.00
Advertising 0.00

Net profit operational (operating income) (5,000.00)
Other gains 0.00
Other losses 0.00
Income from continuing operations (after taxes) (5,000.00)
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
finance leases
Bank loan
obligations
EQUITY
Share capital
Retained earnings

Certeza

Certeza Sign math Concept Notes
Certeza Top statement Revenue (Gross sales)
Certeza Less Cost of sales (Costo of goods sold)
39.00 Add Other income
-44.00 Less Distribution costs
-5.00 Less Administrative expenses
Less Other expenses
Less Finance costs

Less Dividends

Add Other income

Certeza Less Raw material (direct) and consumables used (indirect)
Less Other expenses
Less Finance costs
Less Dividends

T
l position
penses by function
xpenses by nature
stock

COLLEGE:
PROGRAM:

los conceptos:
Registre si son
el valor deel
esquema. (A en
Tenga / P cuenta
/ Pt), siubicar
la cifra (I /
del concepto
4)

WORKSHOP No.



Costos de conversión = Mano de obra directa + CIF Factory overhead
Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)

Minus (less)
LEVEL: PROFESSOR:
o decorrectamente
la cifra (I / G).
rtinencia teórica.
DATE:
DEGREE:

0.00 0.00 Sign math
0.00 Top statement
0.00 Minus (less)
0.00 Minus (less)
0.00 0.00 Equal
0.00 Deduct (minus)
0.00 Equal
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ctured

50,000.00 Certeza
5,000.00 5,000.00 Certeza
5,000.00
Equal
Add or Less
Plus (Add)
55,000.00 Certeza
87,000.00 Certeza
87,000.00 Minus (less)
87,000.00
Equal
Minus (less)
Equal
D2. Special item
Sign math
Add or Less
Plus (Add)
Minus (less)
Equal
Add or Less
Minus (less)
Plus (Add)
Equal
Sign math
Minus (less)
Minus (less)
103,000.00 Certeza
d

103,000.00 Certeza
18,000.00 Certeza
121,000.00 Certeza
(31,000.00) Certeza
90,000.00 Certeza

o).

olutos.


Gross Revenue (Gross sales) 173,000.00
Sales returns 0.00
Net Revenue (Net Sales) 173,000.00
Cost of sales (Costo of goods sold) (90,000.00)
Administrative expenses (26,000.00)
Employee salary and benefits (26,000.00)

Sales expenses 0.00
Advertising 0.00

Net profit operational (operating income) 57,000.00
Other gains 0.00
Other losses 0.00
Income from continuing operations (after taxes) 57,000.00
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
finance leases
Bank loan
obligations
EQUITY
Share capital
Retained earnings

Certeza
Certeza Alternative 1 - Illustrating the classification of expenses by function

Add Other income
Less Other expenses
Less Finance costs

Less Dividends

Add Other income

Less Other expenses
Less Finance costs
Less Dividends

T
l position
penses by function
xpenses by nature
stock

COLLEGE:
PROGRAM:

los conceptos:
Registre si son
el valor deel
esquema. (A en
Tenga / P cuenta
/ Pt), siubicar
la cifra (I /
del concepto
4)

WORKSHOP No.



Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)

Minus (less)
LEVEL: PROFESSOR:
o decorrectamente
la cifra (I / G).
rtinencia teórica.
DATE:
DEGREE:

0.00 0.00 Sign math
0.00 Top statement
0.00 Minus (less)
0.00 Minus (less)
0.00 0.00 Equal
0.00 Deduct (minus)
0.00 Equal
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,700,000.00 Certeza Minus (less)
ctured

2,700,000.00 Certeza
2,376,000.00 2,376,000.00 Certeza
2,376,000.00
Equal
Add or Less
Plus (Add)
5,076,000.00
2,916,000.00 Certeza
2,916,000.00 Minus (less)
2,916,000.00
Equal
Minus (less)
Equal
D2. Special item
Sign math
Add or Less
Plus (Add)
Minus (less)
Equal
Add or Less
Minus (less)
Plus (Add)
Equal
Sign math
Minus (less)
Minus (less)
1,620,000.00 Certeza Equal
(1,728,000.00) Certeza Equal
7,884,000.00 Certeza
d

7,884,000.00 Certeza
2,268,000.00 Certeza
10,152,000.00 Certeza
(2,052,000.00) Certeza
8,100,000.00 Certeza

o).

olutos.


Sales returns 0.00

Sales expenses 0.00
Advertising 0.00

Other gains 0.00
Other losses 0.00
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
finance leases
Bank loan
obligations
EQUITY
Share capital
Retained earnings

Add Other income
Less Other expenses
Less Finance costs

Less Dividends

Add Other income

Less Other expenses
Less Finance costs
Less Dividends

T
l position
penses by function
xpenses by nature
stock

COLLEGE:
PROGRAM:

los conceptos:
Registre si son
el valor deel
esquema. (A en
Tenga / P cuenta
/ Pt), siubicar
la cifra (I /
del concepto
4)

WORKSHOP No.



Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)

Minus (less)
LEVEL: PROFESSOR:
o decorrectamente
la cifra (I / G).
rtinencia teórica.
DATE:
DEGREE:

0.00 0.00 Sign math
0.00 Top statement
0.00 Minus (less)
0.00 Minus (less)
0.00 0.00 Equal
0.00 Deduct (minus)
0.00 Equal
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ctured

3,780,000.00 Certeza
4,320,000.00 4,320,000.00 Certeza
4,320,000.00
Equal
Add or Less
Plus (Add)
8,100,000.00 Certeza
3,672,000.00 Certeza
3,672,000.00 Minus (less)
3,672,000.00
Equal
Minus (less)
Equal
D2. Special item
Sign math
Add or Less
Plus (Add)
Minus (less)
Equal
Add or Less
Minus (less)
Plus (Add)
Equal
Sign math
Minus (less)
Minus (less)
11,664,000.00 Certeza
d

11,664,000.00 Certeza
2,268,000.00 Certeza
13,932,000.00 Certeza
(2,132,000.00) Incertidumbre
11,800,000.00 Certeza

o).

olutos.


Sales returns 0.00

Sales expenses 0.00
Advertising 0.00

Other gains 0.00
Other losses 0.00
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
finance leases
Bank loan
obligations
EQUITY
Share capital
Retained earnings

Add Other income
Less Other expenses
Less Finance costs

Less Dividends

Add Other income

Less Other expenses
Less Finance costs
Less Dividends

T
l position
penses by function
xpenses by nature
stock

COLLEGE:
PROGRAM:

los conceptos:
Registre si son
el valor deel
esquema. (A en
Tenga / P cuenta
/ Pt), siubicar
la cifra (I /
del concepto
4)

WORKSHOP No.



Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)

Minus (less)
LEVEL: PROFESSOR:
o decorrectamente
la cifra (I / G).
rtinencia teórica.
DATE:
DEGREE:

145,000.00 145,000.00 Certeza Sign math
145,000.00 Top statement
0.00 Minus (less)
0.00 Minus (less)
5,510,000.00 5,510,000.00 Certeza Equal
5,510,000.00 Deduct (minus)
0.00 Equal
0.00
0.00
0.00
0.00
5,655,000.00 Certeza
0.00
(1,450,000.00) Certeza
4,205,000.00
0.00
ctured

4,205,000.00 Certeza
1,450,000.00 1,450,000.00 Certeza
1,450,000.00
Equal
Add or Less
Plus (Add)
5,655,000.00 Certeza
5,075,000.00 Certeza
5,075,000.00 Minus (less)
5,075,000.00
Equal
Minus (less)
Equal
D2. Special item
Sign math
Add or Less
Plus (Add)
Minus (less)
Equal
Add or Less
Minus (less)
Plus (Add)
Equal
Sign math
Minus (less)
Minus (less)
10,730,000.00 Certeza
d

10,730,000.00 Certeza
100,000.00 Certeza
10,830,000.00 Certeza
(100,000.00) Certeza
10,730,000.00 Certeza

o).

olutos.


Gross Revenue (Gross sales) 14,500,000.00
Sales returns 0.00
Net Revenue (Net Sales) 14,500,000.00
Gross margin (profit) operational 3,770,000.00
Operating expenses (detailed) (3,625,000.00)
Administrative expenses (3,625,000.00)
Employee salary and benefits (3,625,000.00)

Sales expenses 0.00
Advertising 0.00

Other gains 0.00
Other losses 0.00
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
finance leases
Bank loan
obligations
EQUITY
Share capital
Retained earnings

Certeza

Add Other income
Less Other expenses
Less Finance costs

Less Dividends

Add Other income

Less Other expenses
Less Finance costs
Less Dividends

T
l position
penses by function
xpenses by nature
stock

COLLEGE:
PROGRAM:

conceptos: si sonsegún
Registre el valor de balance generalTenga
el esquema. (A / P en
/ Pt), si sonubicar
cuenta del estado de costo
y registrar (C) estado de
correctamente la resultados (I / G).
cifra del concepto
4)

WORKSHOP No.


B. Cost of goods manufactured (Factory)

Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)

Minus (less)
CORPORATE FINANCIAL COST ACCOUNTING (IN
LEVEL: PROFESSOR:
PROTOCOLO: PASO A PASO RESOLUCIÓN DE LOS EJERCICIOS DE ESTADOS CONTABLES: DE COSTOS A FINANCIEROS
e costo
trar (C) estado de
correctamente la resultados (I / G). según los cinco (5) esquemas, donde los tres primeros pertenecen a la contabilidad de costos y los dos últimos
cifra del concepto
rtinencia teórica.
DATE:
DEGREE:
nufactured and Sold II. Financial stat
in production D. (USGAAP) Consolidated statement of compre
Partial (CU) Subtotal (CU) Total (CU) D1. Continuing op

35,000,000.00 35,000,000.00 Certeza Sign math
0.00 Minus (less)
0.00 Minus (less)
170,000,000.00 170,000,000.00 Certeza Equal
170,000,000.00 Deduct (minus)
0.00 Equal
0.00
0.00
0.00
0.00
205,000,000.00 Certeza
0.00
(42,000,000.00) Certeza
163,000,000.00 Certeza
0.00
ed (Factory)

163,000,000.00 Certeza
230,000,000.00 230,000,000.00 Certeza
230,000,000.00
Equal
Add or Less
Plus (Add)
393,000,000.00
103,500,000.00 Certeza
103,500,000.00 Minus (less)
103,500,000.00
Equal
Minus (less)
Equal
D2. Special it
Sign math
Add or Less
Plus (Add)
Minus (less)
Equal
Add or Less
Minus (less)
Plus (Add)
Equal
0.00 D3. Retained earnings
Sign math
Minus (less)
Minus (less)
512,500,000.00 Certeza
d

512,500,000.00 Certeza
160,000,000.00 Certeza
672,500,000.00 Certeza
(155,000,000.00) Certeza
517,500,000.00 Certeza

.
ulte el "Financial terms".
s cifras de los ejercicios se deben ordenar (clasificar) según la clase a que pertenezcan ( A / P / Pt / I / C / G ): Clasificar e identificar los
tres primeros pertenecen a la contabilidad de costos y los dos últimos pertenecen a la contabilidad financiera: Esquema "A" :
ctos vendidos. Esquema "D" : Estado de resultado y Esquema "E" : Balance general.
todos los esquemas se piden. Hay que adaptar a lo requerido.
os de costos (Esquemas: A, B y C), o lo estados financieros (Esquemas: D y E), una cifra lleva a descubrir otra cifra.
Materiales directos utilizados en la producción.

"en elaboración", pertenecen al esquema "B" : Costo de productos manufacturados o terminados.
C" : Costo de los productos vendidos.
, una "fórmula dinámica", la volvemos un "valor absoluto" y viceversa. Para hallar estos resultados, se realiza a través de una
utos.
do (esquema) es el inicio del siguiente otro estado.
l final del esquema "C", y corresponde al mismo valor de costo de ventas en el estado de resultados (esquema "D").
otros comienzan a resolverse desde la mitad hacia arriba o de la mitad hacia abajo.


Sales returns 0.00
Cost of sales (Costo of goods sold) ###
Gross margin (profit) operational ###

Sales expenses 0.00
Advertising 0.00

Net profit operational (operating income) ###
Other gains 0.00
Other losses 0.00
Income from continuing operations (after taxes) ###
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
finance leases
Bank loan
obligations
EQUITY
Share capital
Retained earnings

Add Other income
Less Other expenses
Less Finance costs

Less Dividends

Add Other income

Less Other expenses
Less Finance costs
Less Dividends

T
l position
penses by function
xpenses by nature
stock

COLLEGE:
PROGRAM:
"TIPs" PROTOCOLO: PASO A PASO

son de balance
Registre el valorgeneral (A esquema.
según el / P / Pt), siTenga
son del
enestado
cuentade costoy(C)
ubicar estadocorrectamente
registrar de resultados (Ila/cifra
G). del concepto
4)
utilizados en la producción. Esquema "B" : Costo de productos manufacturados o terminados.
simple: Las cifras faltantes se descubren resolviendo una ecuación algebraica simple.

WORKSHOP No.



Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)

Minus (less)
CORPORATE FINANCIAL COST ACCOUNTING
LEVEL: PROFESSOR:
TIPs" PROTOCOLO: PASO A PASO RESOLUCIÓN DE LOS EJERCICIOS DE ESTADOS CONTABLES: DE COSTOS A FINANCIEROS
tadocorrectamente
trar de resultados (Ila/cifra
G). del concepto según los cinco (5) esquemas, donde los tres primeros pertenecen a la contabilidad de costos y los dos últimos
ufacturados o terminados. Esquema "C" : Costo de los productos vendidos. Esquema "D" : Estado de resultado y
rtinencia teórica.
algebraica simple. (x = a + b), donde "a" y "b" son los valores absolutos.
DATE:
DEGREE:
ufactured and Sold II. Fina
n production D. (USGAAP) Consolidated statemen
Partial (CU) Subtotal (CU) Total (CU) D1. Co

16,875,000.00 16,875,000.00 Certeza Sign math
0.00 Minus (less)
0.00 Minus (less)
40,950,000.00 40,950,000.00 Certeza Equal
41,625,000.00 Deduct (minus)
0.00 Equal
(675,000.00)
0.00
0.00
0.00
57,825,000.00 Certeza
0.00
(15,750,000.00) Hallada
42,075,000.00
0.00
ctured

42,075,000.00 Certeza
28,125,000.00 28,125,000.00 Certeza
28,125,000.00
Equal
Add or Less
Plus (Add)
70,200,000.00 Certeza
29,435,000.00 Certeza
29,435,000.00 Minus (less)
9,000,000.00
1,350,000.00 Equal
Minus (less)
1,800,000.00 Equal
D
Sign math
810,000.00 Add or Less
1,400,000.00 Plus (Add)

2,025,000.00 Minus (less)
5,175,000.00 Equal
7,875,000.00 Add or Less
Minus (less)
Plus (Add)
Equal
0.00 D3. Retaine
Sign math
Minus (less)
Minus (less)
99,635,000.00 Certeza 30 Minus (less)
4,770,000.00 Certezs 3 Equal
104,405,000.00 Certeza 33 Minus (less)
(5,405,000.00) Hallada -4 Equal
99,000,000.00 Certeza 29
d

99,000,000.00 Certeza 29
11,250,000.00 Certeza 9
110,250,000.00 Certeza 38
(13,500,000.00) Hallada -4
96,750,000.00 Certeza 34
Certeza
Incerdimbres
Falacias (errores)
Halladas
Lotus 1-2-3
Qpro
Excel
TE FINANCIAL COST ACCOUNTING (INTERNATIONAL): US-GAAP / IFRS
OS CONTABLES: DE COSTOS A FINANCIEROS
al terms".
ejercicios se deben ordenar (clasificar) según la clase a que pertenezcan ( A / P / Pt / I / C / G ): Clasificar e identificar los conceptos: si
s pertenecen a la contabilidad de costos y los dos últimos pertenecen a la contabilidad financiera: Esquema "A" : Materiales directos
ado de resultado y Esquema "E" : Balance general.
uemas se piden. Hay que adaptar a lo requerido.
squemas: A, B y C), o lo estados financieros (Esquemas: D y E), una cifra lleva a descubrir otra cifra.
rectos utilizados en la producción.

ón", pertenecen al esquema "B" : Costo de productos manufacturados o terminados.
os productos vendidos.
a dinámica", la volvemos un "valor absoluto" y viceversa. Para hallar estos resultados, se realiza a través de una extrapolación
es el inicio del siguiente otro estado.
uema "C", y corresponde al mismo valor de costo de ventas en el estado de resultados (esquema "D").
an a resolverse desde la mitad hacia arriba o de la mitad hacia abajo.


Sales returns 0.00

Sales expenses 0.00
Advertising 0.00

Other gains 0.00
Other losses 0.00
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
finance leases
Bank loan
obligations
EQUITY
Share capital
Retained earnings

Add Other income
Less Other expenses
Less Finance costs

Less Dividends

Add Other income

Less Other expenses
Less Finance costs
Less Dividends

T
l position
penses by function
xpenses by nature
stock

COLLEGE:
PROGRAM:

los conceptos:
Registre si son
el valor deel
esquema. (A en
Tenga / P cuenta
/ Pt), siubicar
la cifra (I /
del concepto
4)

WORKSHOP No.



Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)

Minus (less)
LEVEL: PROFESSOR:
o decorrectamente
la cifra (I / G).
rtinencia teórica.
DATE:
DEGREE:

0.00 0.00 Sign math
0.00 Top statement
0.00 Minus (less)
0.00 Minus (less)
0.00 0.00 Equal
0.00 Deduct (minus)
0.00 Equal
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 Minus (less)
ctured

0.00
0.00 0.00
Equal
Add or Less
Plus (Add)
0.00
0.00
0.00 Minus (less)
Equal
Minus (less)
Equal
D2. Special item
Sign math
Add or Less
Plus (Add)
Minus (less)
Equal
Add or Less
Minus (less)
Plus (Add)
Equal
Sign math
Minus (less)
Minus (less)
0.00 Minus (less)
0.00 Equal
0.00 Minus (less)
0.00 Equal
3,800,000.00
d

3,800,000.00
600,000.00
4,400,000.00 Certeza
(1,200,000.00)
3,200,000.00 Certeza

o).

olutos.


Sales returns 0.00

Sales expenses 0.00
Advertising 0.00

Other gains 0.00
Other losses 0.00
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
finance leases
Bank loan
obligations
EQUITY
Share capital
Retained earnings

Add Other income
Less Other expenses
Less Finance costs

Less Dividends

Add Other income

Less Other expenses
Less Finance costs
Less Dividends

T
l position
penses by function
xpenses by nature
stock

COLLEGE:
PROGRAM:

los conceptos:
Registre si son
el valor deel
esquema. (A en
Tenga / P cuenta
/ Pt), siubicar
la cifra (I /
del concepto
4)

WORKSHOP No.



Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)

Minus (less)
LEVEL: PROFESSOR:
o decorrectamente
la cifra (I / G).
rtinencia teórica.
DATE:
DEGREE:

0.00 0.00 Sign math
0.00 Top statement
0.00 Minus (less)
0.00 Minus (less)
(60,000.00) (60,000.00) Equal
0.00 Deduct (minus)
20,000.00 Equal
(80,000.00)
0.00
0.00
0.00
(60,000.00)
0.00
0.00
(60,000.00)
0.00
(60,000.00) Minus (less)
ctured

(60,000.00)
0.00 0.00
Equal
Add or Less
Plus (Add)
(60,000.00)
0.00
0.00 Minus (less)
Equal
Minus (less)
Equal
D2. Special item
Sign math
Add or Less
Plus (Add)
Minus (less)
Equal
Add or Less
Minus (less)
Plus (Add)
Equal
Sign math
Minus (less)
Minus (less)
(60,000.00) Minus (less)
0.00 Equal
(60,000.00) Minus (less)
0.00 Equal
(60,000.00)
d

(60,000.00)
0.00
1,490,000.00
(190,000.00)
1,300,000.00

o).

olutos.


Sales returns 0.00

Sales expenses (200,000.00)
Advertising (200,000.00)

Other gains 0.00
Other losses 0.00
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
finance leases
Bank loan
obligations
EQUITY
Share capital
Retained earnings

Add Other income
Less Other expenses
Less Finance costs

Less Dividends

Add Other income

Less Other expenses
Less Finance costs
Less Dividends

T
l position
penses by function
xpenses by nature
stock

COLLEGE:
PROGRAM:
"TIPs" PROTOCOLO: PASO A P

balance general (A / P / Pt), si son del estado de costo (C) estado de resultados (I / G).
Registre el valor según el esquema. Tenga en cuenta ubicar y registrar correctamente la cifra del concepto
4) en la producción. Esquema "B" : Costo de productos manufacturados o terminados. Esquema "C" : Costo d
faltantes se descubren resolviendo una ecuación algebraica simple. (x = a + b), donde "a" y "b" son los valo

WORKSHOP No.



Wages (salaries).
Equal Prime cost
Factory supplies


Minus (less)

Minus (less)
CORPORATE FINANCIAL COST ACCO
LEVEL: PROFESSOR:
"TIPs" PROTOCOLO: PASO A PASO RESOLUCIÓN DE LOS EJERCICIOS DE ESTADOS CONTABLES: DE COSTOS A FINANCIEROS
resultados (I / G).
trar correctamente la cifra del concepto según los cinco (5) esquemas, donde los tres primeros pertenecen a la contabilidad de costos y los dos últimos
os o terminados. Esquema "C" : Costo de los productos vendidos. Esquema "D" : Estado de resultado y Esquema "E" : Balance general.
rtinencia teórica.
(x = a + b), donde "a" y "b" son los valores absolutos.
DATE:
DEGREE:
ufactured and Sold
n production D. (USGAAP) Consolidated sta
Partial (CU) Subtotal (CU) Total (CU) Total (CU)

1,152,000.00 1,152,000.00 1,152,000.00 Certeza 15 Sign math
0.00 Minus (less)
0.00 Minus (less)
12,023,200.00 12,023,200.00 12,023,200.00 Certeza 85 Equal
12,017,600.00 Deduct (minus)
105,000.00 Equal
(99,400.00)
0.00 0.00 0.00 Minus (less)
0.00
0.00
0.00
13,175,200.00 13,175,200.00 Certeza 100
0.00 0.00
(1,332,000.00) (1,332,000.00) Certeza -18
11,843,200.00 11,843,200.00
0.00 0.00
11,843,200.00 11,843,200.00 Certeza 82 Minus (less)
ctured

11,843,200.00 11,843,200.00 Certeza
10,080,000.00 10,080,000.00 10,080,000.00 Certeza
10,080,000.00
Equal
Add or Less
Plus (Add)
21,923,200.00 21,923,200.00 Certeza
7,531,000.00 7,531,000.00 Certeza
7,531,000.00 Minus (less)
1,200,000.00
2,982,000.00
Equal
Minus (less)
Equal
Sign math
Add or Less
Plus (Add)
Minus (less)
1,368,000.00 Equal
1,470,000.00 Add or Less
Minus (less)
Plus (Add)
511,000.00 Equal
0.00 D3. R
Sign math
Minus (less)
Minus (less)
912,500.00 912,500.00 Certeza 1 Equal
(1,350,500.00) (1,350,500.00) Certeza -2 Equal
29,016,200.00 29,016,200.00 Certeza 29

d

29,016,200.00 29,016,200.00 Certeza 29
1,800,000.00 1,800,000.00 Certeza 2
30,816,200.00 30,816,200.00 Certeza 31
(4,907,450.00) (4,907,450.00) Hallada -5
25,908,750.00 25,908,750.00 Certeza 26

RATE FINANCIAL COST ACCOUNTING (INTERNATIONAL): US-GAAP / IFRS
CONTABLES: DE COSTOS A FINANCIEROS
ms".
os se deben ordenar (clasificar) según la clase a que pertenezcan ( A / P / Pt / I / C / G ): Clasificar e identificar los conceptos: si son de
necen a la contabilidad de costos y los dos últimos pertenecen a la contabilidad financiera: Esquema "A" : Materiales directos utilizados
y Esquema "E" : Balance general.
se piden. Hay que adaptar a lo requerido.
as: A, B y C), o lo estados financieros (Esquemas: D y E), una cifra lleva a descubrir otra cifra.
utilizados en la producción.
rtenecen al esquema "B" : Costo de productos manufacturados o terminados.
uctos vendidos.
mica", la volvemos un "valor absoluto" y viceversa. Para hallar estos resultados, se realiza a través de una extrapolación simple: Las cifras
nicio del siguiente otro estado.
C", y corresponde al mismo valor de costo de ventas en el estado de resultados (esquema "D").
solverse desde la mitad hacia arriba o de la mitad hacia abajo.


Sales returns (315,000.00)
Gross margin (profit) operational 15,547,500.00

Sales expenses 0.00
Advertising 0.00

Net profit operational (operating income) 15,547,500.00
Other gains 0.00
Other losses 0.00
Income from continuing operations (after taxes) 15,547,500.00
D2. Special items

flood loss 0.00

FINISH EQUAL (ZERO)

Sign math Concept
ASSETS
Current assets
Cash
Inventories
Non-current assets
Intangible assets
Deferred tax asset
LIABILITIES
Current liabilities
Bank overdraft
Trade payables
Interest payable
obligations
Time D
finance leases
1 hour Non-current liabilities
Certeza Bank loan
Incertidumbre obligations
Hallada Obligations under finance leases
Falacia EQUITY
Share capital
Retained earnings
Total (CU) II. Financial statements

41,771,250.00 Certeza
(315,000.00) Certeza D. (IFRS) Consolidated statement of comprehensive income and retained
0.00
41,456,250.00 Certeza Alternative 1 - Illustrating the classification of expenses by function
(25,908,750.00) Certeza Sign math Concept
15,547,500.00 Certeza Top statement Revenue (Gross sales)
0.00 Less Cost of sales (Costo of goods sold)
Add Other income
Less Other expenses
Less Finance costs

Less Dividends

Sign math Concept
Add Other income

15,547,500.00 Less Raw material (direct) and consumables used (indirect)
0.00 Less Employee salaries and benefits
Less Other expenses
Less Finance costs
0.00 Add Retained earnings at start of year
15,547,500.00 Less Dividends
Total (CU) D4. Earnings per share of common stock
0.00 Shares outstanding (Equity stock quan
FOOT D1: Income from continuing operati

TOP D2: Discontinuing operations (incom
0.00 MIDDLE D2: Income before ex
0.00 Value per stock MIDDLE D2: Extraordinar
FOOT
TOP D3: R
0.00 MIDDLE D3: Net earnigs at
Total (CU)
ATEMENT
of financial position
Notes Partial (CU) Subtotal (CU) Total (CU)
tements
ensive income and retained earnings
ation of expenses by function

cation of expenses by nature
f common stock
OT D1: Income from continuing operations (after taxes):

P D2: Discontinuing operations (income from this part) :
1. La empresa productora de licores Bodegas del Danubio, S. A., comercializa tres tipos de vino: seco, semiseco
sostenido de 5%, 10% y 15% para los productos, respectivamente. Además, la compañía establece que para el fu
Con base en lo indicado y en los siguientes datos, fije el programa de producción del próximo año.
Inventarios iniciales. (Inventarios existentes al inicio d

Productos Ventas año anterior (litros)
presupuestar).
Vino seco 2400 300
Vino semiseco 3200 500
Vino tinto 3750 800
Para concretar el programa de producción, se consideran tres factores: las unidades existentes al comienzo del pe
La determinación de la producción requerida se realiza así:
Esquema C en International cost

Inventario inicial (II) II II + P - IF = V
+ Producción (P) P = V - II + IF
– Inventario final (IF)
= Ventas previstas (V)

Costo de bienes manufacturados ó
Top statement Cost of goods manufactured fabricados P
Inventario inicial de productos
terminados II
Productos terminados disponibles
para la venta = P + II
Inventario final de productos
Minus (less) (to finished goods inventory in balance
terminados IF
sheet)
Equal COST OF GOODS SOLD COSTO DE LOS BIENES VENDIDOS V
Ventas
Productos Ventas año anterior % de Incremento Pronosticadas
(presupuestadas)
Vino Seco 2,400.00 5% 2,520.00

Vino Semiseco 3,200.00 10% 3,520.00
Vino tinto 3,750.00 15% 4,312.50
os de vino: seco, semiseco y tinto. El éxito mercantil alcanzado en los últimos años permite augurar un crecimiento
ñía establece que para el futuro deben mantenerse existencias de seguridad iguales a 25% de las ventas pronosticadas.
próximo año.
arios existentes al inicio del período por

Crecimiento
esupuestar).
300 5%
500 10%
800 15%
stentes al comienzo del período, el estimativo de ventas y la política sobre inventario final de productos terminados.
V+IF-II=P VENTAS PRESUPUESTADAS V

+ INVENTARIO FINAL REQUERIDO IF
= UNIDADES REQUERIDAS UR
- INVENTARIO INICIAL DISPONIBLE II
= PRODUCCION REQUERIDA P
0.00
0.00
0.00
0.00
0.00
Producción total
Inventario
Ventas
Seguridad = 25% Inventarios Producción Producción
pronosticadas +
de Ventas Iniciales requerida= V-II+IF requerida= V-II+IF
Inventario
pronosticadas
seguridad
630.00 3,150.00 300.00 2,850.00 2,850.00
880.00 4,400.00 500.00 3,900.00 3,900.00
1,078.13 5,390.63 800.00 4,590.63 4,590.63
Producción Total 11,340.63 11,340.63
e augurar un crecimiento
de las ventas pronosticadas.
l de productos terminados.

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ITEM COST TERMS / EXPRESSIONS TRANSLATES INTO SPANISH TERM

http://www.investopedia.com/ Web site for meaning financial terms

Distribucción sistematica del importe depreciable de un activo a lo largo de su

"TIPs" PROTOCOLO: PASO A PASO RESO

WORKSHOP BASIC STATEMENTS ACCOUNTING COST

I. Statement of Cost of Goods Manufactured and Sold

A. Raw materials DIRECT used in production

Sign math Concept Notes

Top statement Net beginning inventory of raw materials

Minus (less) Ending raw materials inventory

B. Cost of goods manufactured

Sign math Concept Notes

Plus (Add) Direct manufacturing labor (payroll human resource department)

Factory property tax

Gains Factory insurance

BPO TICs - customers

Intangible costs (licenses - franchises)

Sign math Concept Notes

ufactured and Sold II. Financial state

n production D. (USGAAP) Consolidated statement of compreh

Partial (CU) Subtotal (CU) Total (CU) D1. Continuing ope

Partial (CU) Subtotal (CU) Total (CU)

Partial (CU) Subtotal (CU) Total (CU)

STADOS CONTABLES: DE COSTOS A FINANCIEROS

" : Materiales directos utilizados en la producción.

Workshop development time

II. Financial statements

D. (USGAAP) Consolidated statement of comprehensive income and retained earnings

D1. Continuing operations

Administrative depreciation an amortization 0.00

Miscellaneous administrative expenses 0.00

Sales insurance 0.00

Miscellaneous sales expenses 0.00

Discontinued operations 0.00 0.00

Income discontinued operations 0.00

Retained earnings at end of year (hedge accounting)

Retained earnigs legal

FINISH EQUAL (ZERO)

II. Financial statements

D. (IFRS) Consolidated statement of comprehensive income and retained earnings

Alternative 1 - Illustrating the classification of expenses by function

Equal Profit before tax

Less Income tax expense

Alternative 2 – illustrating the classification of expenses by nature

Top statement Revenue (Gross sales)

Add Other income

FOOT D1: Income from continuing operations (after taxes):

ome and retained earnings

from continuing operations (after taxes):

B. COSTO DE LOS PRODUCTOS FABRICADOS, EN PROCESO

C. COSTO DE LOS PRODUCTOS VENDIDOS, TERMINADOS

Productos terminados (del periodo)

AL FINAL DE CADA PERIODO - DEBO HACER INVENTARIOS FINALES

148,000 12 terminadas en abril

En los informes financieros

"TIPs" PROTOCOLO: PASO A PASO RESO

WORKSHOP BASIC STATEMENTS ACCOUNTING COST

I. Statement of Cost of Goods Manufactured and Sold

A. Raw materials DIRECT used in production

Sign math Concept Notes

Top statement Net beginning inventory of raw materials

Minus (less) Ending raw materials inventory

B. Cost of goods manufactured