LA MODERNA S.A. DE C.V.

RAYADO DIARIO FOLIO No. 1

1
FECHA CONCEPTO PARCIAL

2 10/1/2021 ~1~
3
Bancos
Almacén
Capital
SALDOS INICIALES
10/2/2021 ~2~
Almacén
Proveedores
COMPRA DE MERCANCÍA A CRÉDITO
10/3/2021 ~3~
Proveedores
Almacén
Devolución de mercancía (10 pantalones)
10/4/2021 ~4~
Bancos
Ventas
REGISTRO DE VENTA DE 40 PANTALONES A $200
~4A~
Costo de venta
Almacén
4
REGISTRO A COSTO DE VENTA DE 40 PANTALONES A $100
5 10/5/2021 ~5~
6
Ventas
7
Bancos
8
DEVOLUCIÓN DE 10 PANTALONES A $200
9
~5A~
10
Almacén
11
Costo de venta
12
REGISTRO DE DEVOLUCIÓN A COSTO DE VENTA
Sumas Iguales
 DEBE HABER

$150,000.00
$5,000.00
$155,000.00

$6,000.00
$6,000.00

$2,000.00
$2,000.00

$8,000.00
$8,000.00

$4,000.00
$4,000.00

$2,000.00
$2,000.00

$1,000.00
$1,000.00

$178,000.00 $178,000.00
 Fecha:
RAYADO DIARIO FOLIO No. 2

Viene de folio 1 178,000

Sumas Iguales 178,000.00
178,000.00
178,000.00
 BANCOS ALMACÉN
5)
1) $150,000.00 $2,000.00 1) $5,000.00
4) $8,000.00 2) $6,000.00
5A) $1,000.00

MD $158,000.00 $2,000.00 MA MD $12,000.00

SD $156,000.00 SD $6,000.00

PROVEEDORES VENTAS
2)
3) $2,000.00 $6,000.00 5) $2,000.00

MD $2,000.00 $6,000.00 MA MD $2,000.00

$4,000.00 SA
SD - SA
ALMACÉN CAPITAL
3) 1)
$2,000.00 $155,000.00
4A)
$4,000.00

$6,000.00 MA $155,000.00 MA

$155,000.00 SA

VENTAS COSTOS DE VENTA

4) 5A)
$8,000.00 4A) $4,000.00 $1,000.00

$8,000.00 MA MD $4,000.00 $1,000.00 MA

$6,000.00 SA SD $3,000.00
 LA MODERNA S.A. DE C.V.
Movimiento Saldos
Número Cuenta
Deudor Acreedor Deudor
1 BANCOS $158,000.00 $2,000.00 $156,000.00
2 ALMACÉN $12,000.00 $6,000.00 $6,000.00
3 CAPITAL $155,000.00
4 PROVEEDORES $2,000.00 $6,000.00
5 VENTAS $2,000.00 $8,000.00
6 COSTOS DE VENTA $4,000.00 $1,000.00 $3,000.00
SUMAS TOTALES $178,000.00 $178,000.00 $165,000.00
Saldos
Acreedor

$155,000.00
$4,000.00
$6,000.00

$165,000.00