LIBRO DIARIO

----01/10-----
Caja 6,000,000
Banco 11,000,000
Maquina 3,000,000
Mercaderias 3,800,000
Letras x pagar 2,600,000
capital 21,200,000

----04/10-----
Costo Vta 1,900,000
Mercaderias 1,900,000
Letras x cobrar 7,259,000
Ingreso Vta 6,100,000
Iva DF 1,159,000

----25/10-----
Banco 2,903,600 2903600
Letras x cobrar 2,903,600

----31/10-----
Mercaderias 3,600,000
Iva CF 684,000
Proveedores 4,284,000

----31/10----- IVA DF
Iva DF 1,159,000 IVA CF
Iva CF 684,000 Iva x pagar
Iva x pagar 475,000 PPM
PPM 61,000
PPM x pagar 61,000

----01/11-----
Gasto Arriendo 600,000
Banco 600,000
Arriendo anticipado 600,000
Caja 600,000

----03/11-----
Costo Vta 5,500,000 5,500,000
Mercaderias 5,500,000
Clientes 8,330,000
Ingreso Vta 7,000,000
Iva DF 1,330,000
----12/11-----
Caja 2,395,470 4,355,400
Letras x cobrar 2,395,470

----13/11-----
Mercaderias 3,100,000
Banco 3,689,000
Iva CF 589,000

----20/11-----
Iva x pagar 475,000
PPM x pagar 61,000
Caja 536,000

----21/11-----
Costo Vta 930,000
Mercaderias 930,000
Banco 1,880,200
Clientes 1,880,200
Ingreso Vta 3,160,000
Iva DF 600,400

----31/11-----
Iva DF 1,930,400 IVA DF
Iva CF 589,000 IVA CF
Iva x pagar 1,341,400 Iva x pagar
PPM 101,600 PPM
PPM x pagar 101,600

----01/12-----
Arriendo 600,000
Arriendo anticipado 600,000

----01/12-----
Maquina 3,000,000
Iva CF 570,000
Banco 3,570,000

----20/12-----
Iva x pagar 1,341,400
PPM x pagar 101,600
Caja 1,443,000

----31/12----- Metodo depreciacion

Depreciacion 1,500,000 (Vida útil/suma dígitos)*Valor activo
Depreciacion Acumulada 1,500,000 7(7+1)/2 28
1er año: 7/28(6000000)
----31/12----- 1er año: 1,500,000
Deudores incobrables 255,255
Clientes 255,255 clientes 255255

----31/12-----
Impto Renta 1ra categoria 1,393,686
Provision Impto Renta 1,393,686

TOTALES 78,501,411 78,501,411

1,159,000
684,000
475,000
61,000
1,930,400
589,000
1,341,400
101600
a dígitos)*Valor activo

/28(6000000)

EERR
Ingreso vta 16,260,000
(-) cto venta 8,330,000
(=) Mg bruto 7,930,000

(-) Gastos
Arriendos 600,000
Depreciacion 1,500,000
(=) Gtos operacionales 2,100,000

(-) Perdidas
Dedudores incobrables 255,255
(=) Rtdo no operacional 255,255

(=) Rtdo antes de impto 5,574,745

(-) Impto 25% 1,393,686
(=) Rto Ejercicio 4,181,059