EJERCICIOI 1

LIBRO DIARIO
NO. 4/1/2021 DEBE HABER
1 BANCOS Q.100,000.00
2 CAPITAL Q.100,000.00
Q.100,000.00 Q.100.000.00
4/2/2021
3 MERCADERIAS Q.20,000.00
1 BANCOS Q.20,000.00
Q.20,000.00 Q.20,000.00
4/3/2021
3 MERCADERIAS Q.30,000.00
4 DEUDAS POR COMPRAS Q.30,000.00
Q.30,000.00 Q.30,000.00
4/4/2021
5 EQUIPOS INFORMATICOS Q.2,000.00
6 MOBILIARIO Q.2,000.00
1 BANCOS Q.4,000.00
Q.4,000.00 Q.4,000.00

4/5/2021
4 DEUDAS POR COMPRAS Q.30,000.00
1 BANCOS Q.30,000.00
Q.30,000.00 Q.30,000.00
4/6/2021
7 CONSTRUCCIONES Q.150,000.00
2 CAPITAL Q.150,000.00
Q.150,000.00 Q.150,000.00

LIBRO MAYOR
BANCOS
Q.100,000.00 Q.20,000.00
Q.30,000.00
Q.4,000.00
Q.46,000.00

CAPITAL
Q.100,000.00
Q.150,000.00
Q.250,000.00
 MERCADERIAS
Q.20,000.00
Q.30,000.00
Q.50,000.00

DEUDAS POR COMPRAS

Q.30,000.00 Q.30,000.00
Q.0.00

EQUIPOS INFORMATICOS
Q.2,000.00
Q.2,000.00

MOBILIARIO
Q.2,000.00
Q.2,000.00

CONSTRUCCIONES
Q.150,000.00
Q.150,000.00

BALANCE
CUENTAS DEBE HABER DEUDOR ACREEDOR
BANCOS Q.100,000.00 Q.54,000.00 Q.46,000.00
CAPITAL Q.250,000.00 Q.250,000.00
MERCADERIAS Q.50,000.00 Q.50,000.00
DEUDAS POR COMPRAS Q.30,000.00 Q.30,000.00 Q.0.00
EQUIPOS INFORMATICOS Q.2,000.00 Q.2,000.00
MOBILIARIO Q.2,000.00 Q.2,000.00
CONSTRUCCIONES Q.150,000.00 Q.150,000.00
 TOTALES Q.334,000.00 Q.334,000.00 Q.250,000.00 Q.250,000.00
EJERCICIO 2 LIBRO DIARIO
NO. 4/1/2021 DEBE HABER
1 CONSTRUCCIONES Q.60,000.00
2 BANCOS Q.10,000.00
3 CAJA Q.1,000.00
4 CAPITAL Q.71,000.00
Q.71,000.00 Q.71,000.00
4/2/2021
5 DEPOSITO A PLAZO Q.2,000.00
2 BANCOS Q.2,000.00
Q.2,000.00 Q.2,000.00
4/3/2021
6 MERCADERIAS Q.3,000.00
2 BANCOS Q.1,000.00
7 PROVEEDORES Q.2,000.00
Q.3,000.00 Q.3,000.00
4/4/2021
8 INVERSIONES FINANCIERAS Q.800.00
2 BANCOS Q.800.00
Q.800.00 Q.800.00
4/5/2021
9 ELEMENTOS DE TRANSPORTE Q.300.00
4 CAPITAL Q.300.00
Q.300.00 Q.300.00
LIBRO MAYOR
CONSTRUCCIONES
Q.60,000.00

Q.60,000.00

DEPOSITO A PLAZO
Q.2,000.00

Q.2,000.00

BANCOS
Q.10,000.00 Q.2,000.00
Q.1,000.00
Q.800.00
Q.6,200.00
 MERCADERIAS
Q.3,000.00

Q.3,000.00

ELEMENTOS DE TRANSPORTE
Q.300.00
Q.300.00

CAJA
Q.1,000.00

Q.1,000.00

CAPITAL
Q.71,000.00
Q.71,300.00 Q.300.00

PROVEEDORES
Q.2,000.00

Q.2,000.00

INVERSIONES FINANCIERAS
Q.300.00
Q.500.00
Q.800.00

BALANCE
CUENTAS DEBE HABER DEUDOR ACREEDOR
CONSTRUCCIONES Q.60,000.00 Q.60,000.00
MERCADERIAS Q.3,000.00 Q.3,000.00
CAPITAL Q.71,300.00 Q.71,300.00
BANCOS Q.10,000.00 Q.3,800.00 Q.6,200.00
CAJA Q.1,000.00 Q.1,000.00
PROVEEDORES Q.2,000.00 Q.2,000.00
ELEMENTOS DE TRANSPORTE Q.300.00 Q.300.00
DEPOSITO A PLAZO Q.2,000.00 Q.2,000.00
INVERSIONES FINANCIERAS Q.800.00 Q.800.00
TOTALES Q.77,100.00 Q.77,100.00 Q.73,300.00 Q.73,300.00
EJERCICIO 3 LIBRO DIARIO
NO. 4/1/2021 DEBE HABER
1 BANCOS Q.40,000.00
2 CAPITAL Q.40,000.00
Q.40,000.00 Q.40,000.00

4/2/2021
3 EQUIPOS INFORMATICOS Q.3,000.00
4 APLICACIONES INFORMATICAS Q.1,000.00
5 DEUDAS Q.2,000.00
1 BANCOS Q.2,000.00
Q.4,000.00 Q.4,000.00
4/3/2021
6 MOBILIARIO Q.500.00
5 DEUDAS Q.500.00
Q.500.00 Q.500.00
4/4/2021
1 BANCOS Q.50,000.00
7 DEUDAS CON ENTIDADES DE CREDITO Q.50,000.00
Q.50,000.00 Q.50,000.00
4/5/2021
5 DEUDAS Q.500.00
1 BANCOS Q.500.00
Q.500.00 Q.500.00
4/6/2021
8 ELEMENTOS DE TRANSPORTE Q.40,000.00
1 BANCOS Q.40,000.00
Q.40,000.00 Q.40,000.00
4/7/2021
9 MERCADERIAS Q.13,000.00
1 BANCOS Q.10,000.00
10 PROVEEDORES Q.3,000.00
Q.13,000.00 Q.13,000.00
4/8/2021
11 INVERSIONES FINANCIERAS Q.8,000.00
1 BANCOS Q.8,000.00
Q.8,000.00 Q.8,000.00
LIBRO MAYOR
EQUIPOS INFORMATICOS
Q.3,000.00

Q.3,000.00
 INVERSIONES FINANCIERAS
Q.8,000.00

Q.8,000.00

BANCOS
Q.40,000.00 Q.2,000.00
Q.50,000.00 Q.500.00
Q.40,000.00
Q.10,000.00
Q.8,000.00
Q.29,500.00

MERCADERIAS
Q.13,000.00
Q.13,000.00

APLICACIONES INFORMATICAS
Q.1,000.00
Q.1,000.00

ELEMENTOS DE TRANSPORTE
Q.40,000.00
Q.40,000.00

MOBILIARIO
Q.500.00 Q.500.00
Q.0.00

DEUDAS
Q.500.00 Q.500.00
Q.2,000.00
Q.2,000.00
 CAPITAL
Q.40,000.00

Q.40,000.00

PROVEEDORES
Q.3,000.00

Q.3,000.00

DEUDAS CON ENTIDADES DE CREDITO

Q.50,000.00

Q.50,000.00
BALANCE
CUENTAS DEBE HABER DEUDOR ACREEDOR
ELEMENTOS DE TRANSPORTE Q.40,000.00 Q.40,000.00
EQUIPOS INFORMATICOS Q.3,000.00 Q.3,000.00
APLICACIONES INFORMATICAS Q.1,000.00 Q.1,000.00
MERCADERIAS Q.13,000.00 Q.13,000.00
INVERSIONES FINANCIERAS Q.8,000.00 Q.8,000.00
BANCOS Q.90,000.00 Q.60,500.00 Q.29,500.00
CAPITAL Q.40,000.00 Q.40,000.00
PROVEEDORES Q.3,000.00 Q.3,000.00
DEUDAS Q.500.00 Q.2,500.00 Q.2,000.00
DEUDAS ENTIDADES CREDITO Q.50,000.00 Q.50,000.00
MOBILIARIO Q.500.00 Q.500.00
TOTALES Q.156,000.00 Q.156,000.00 Q.95,000.00 Q.95,000.00