Practica de Parcial)

FLUJO DE CAJA FINANCIERO
1.- PRESUPUESTO DE VENTAS

DET. TOTAL VENTAS cont VENTAS - cred COBRANZAS
VENTAS 50% 50% 50%
jun 600,000.00 300,000.00 300,000.00 150,000.00
jul 750,000.00 375,000.00 375,000.00 337,500.00
ago 600,000.00 300,000.00 300,000.00 318,750.00
set 620,000.00 310,000.00 310,000.00 314,375.00
TOTAL 2,570,000.00 1,285,000.00 1,285,000.00 1,120,625.00
2.- PRESUPUESTO DE COMPRAS
DET. TOTAL COMPRAS- cont COMPRAS- cred PAGOS COMP
COMPRAS 50% 50% 50%
jun 450,000.00 225,000.00 225,000.00
jul 475,000.00 237,500.00 237,500.00 225,000.00
ago 450,000.00 225,000.00 225,000.00 237,500.00
set 482,000.00 241,000.00 241,000.00 225,000.00
TOTAL 1,857,000.00 928,500.00 928,500.00 687,500.00
3.- PRESUPUESTO DE PLANILLA
DET. SUELDO GRATIF TOTAL ONP
MES SUELDO
jun 22,400.00 22,400.00 2,912.00
jul 22,400.00 24,416.00 46,816.00 2,912.00
ago 22,400.00 22,400.00 2,912.00
set 22,400.00 22,400.00 2,912.00
TOTAL 89,600.00 24,416.00 114,016.00 11,648.00
4.- PPTO DE REM Y CONTRIB. POR PAGAR 5.- PRESUPUESTO DE IGV POR PAGAR
DET. SUELDO CONTRIB DET.
A PAGAR A PAGAR
SET 19,488.00 4,928.00 SET
OCT 43,904.00 4,928.00 OCT
NOV 19,488.00 4,928.00 NOV
DIC 19,488.00 4,928.00 DIC
TOTAL 102,368.00 19,712.00 TOTAL
6.- PRESUPUESTO DE PAGOS A CUENTA

DET. VENTAS P-A-C MES PAGO
SET 508,474.58 7,627.12
OCT 635,593.22 9,533.90 7,627.12
NOV 508,474.58 7,627.12 9,533.90
DIC 525,423.73 7,881.36 7,627.12
TOTAL 2,177,966.10 32,669.49 24,788.14
8.- PRESUPUESTO DE TRIBUTOS POR PAGAR - RESUMEN
DET. IGV A MES DE P-A-C MES DE
PAGAR PAGO I.R PAGO
SET 22,881.36 7,627.12 -
OCT 41,949.15 22,881.36 9,533.90 7,627.12
NOV 22,881.36 41,949.15 7,627.12 9,533.90
DIC 21,050.85 22,881.36 7,881.36 7,627.12
TOTAL 108,762.71 87,711.86 32,669.49 24,788.14
9.- PPTO OTROS GASTOS 10.- FLUJO DE CAJA FINANCIERO

DET. GASTOS DETALLE SETIEMBRE
SET 9,250.00 SALDO INICIAL 50,000.00
OCT 7,000.00 INGRESOS
NOV 5,250.00 VENTAS CONTADO 300,000.00
DIC 4,120.00 COBRANZAS VENTAS 150,000.00
TOTAL 25,620.00 OTROS INGRESOS
TOTAL INGRESOS 450,000.00
EGRESOS
PAGO PROVEEDORES 225,000.00
PAGO PERSONAL 19,488.00
PAGO DE TRIBUTOS -
OTROS PAGOS 9,250.00
DEPRECIACION 7,100.00
GASTOS DE LITIGIO 3,200.00
COMRA BONOS 14,160.00
8% INTERES DE BONO
COMPRA MAQUINARIA 120,000.00
TOTAL EGRESOS 398,198.00
FLUJO DE CAJA ECON. 101,802.00
PRESTAMO 120,000.00
AMORTIZACION
3% INTERES
TOTAL FINANCIAMIENTO 120000.00
FLUJO DE CAJA FINANCIERO 221802.00
TOTAL
COBROS
450,000.00
712,500.00
618,750.00
624,375.00
2,405,625.00
TOTAL
PAGOS
225,000.00
462,500.00
462,500.00
466,000.00
1,616,000.00
NETO ESSALUD TOTAL

CONT. SOC
19,488.00 2,016.00 4,928.00
43,904.00 2,016.00 4,928.00
19,488.00 2,016.00 4,928.00
19,488.00 2,016.00 4,928.00
102,368.00 8,064.00 19,712.00
UPUESTO DE IGV POR PAGAR

VENTAS IGV COMPRAS IGV IGV POR MES DE
VENTAS COMPRAS PAGAR PAGO
508,474.58 91,525.42 381,355.93 68,644.07 22,881.36 -
635,593.22 114,406.78 402,542.37 72,457.63 41,949.15 22,881.36
508,474.58 91,525.42 381,355.93 68,644.07 22,881.36 41,949.15
525,423.73 94,576.27 408,474.58 73,525.42 21,050.85 22,881.36
2,177,966.10 392,033.90 1,573,728.81 283,271.19 108,762.71 87,711.86
7.- PRESUPUESTO CONTRIBUCIONES POR PAGAR

DET. ONP ESSALUD CONTRIB MES DE
A PAGAR PAGO
SET 2,912.00 2,016.00 4,928.00
OCT 2,912.00 2,016.00 4,928.00 4,928.00
NOV 2,912.00 2,016.00 4,928.00 4,928.00
DIC 2,912.00 2,016.00 4,928.00 4,928.00
TOTAL 11,648.00 8,064.00 19,712.00 14,784.00
CONTRIB. MES DE TRIBUTOS MES DE
SOC PAGO POR PAGAR PAGO
4,928.00 - 35,436.47
4,928.00 4,928.00 56,411.05 35,436.47
4,928.00 4,928.00 35,436.47 56,411.05
4,928.00 4,928.00 33,860.20 35,436.47
19,712.00 14,784.00 161,144.20 127,284.00
OCTUBRE NOVIEMBRE DICIEMBRE TOTAL

221,802.00 354,844.73 376,112.87 50,000.00
375,000.00 300,000.00 310,000.00 1,285,000.00

337,500.00 318,750.00 314,375.00 1,120,625.00
-
712,500.00 618,750.00 624,375.00 2,405,625.00
462,500.00 462,500.00 466,000.00 1,616,000.00

19,488.00 19,488.00 19,488.00 77,952.00
35,436.47 56,411.05 35,436.47 127,284.00
7,000.00 5,250.00 4,120.00 25,620.00
7,100.00 7,100.00 7,100.00 28,400.00
3,200.00 3,200.00 3,200.00 12,800.00
14,160.00
1,132.80 1,132.80 1,132.80 3,398.40
120,000.00
535,857.27 555,081.85 536,477.27 2,025,614.40
398,444.73 418,512.87 464,010.60 430,010.60
120,000.00
40,000.00 40,000.00 40,000.00 -120,000.00
3600.00 2400.00 1200.00 -7,200.00
43600.00 42400.00 41200.00 -7,200.00
354844.73 376112.87 422810.60 422810.60
VENTAS 80% 20% 60%-40%
jun 650,000.00 520,000.00 130,000.00 78,000.00
jul 740,000.00 592,000.00 148,000.00 140,800.00
ago 650,000.00 520,000.00 130,000.00 137,200.00
set 660,000.00 528,000.00 132,000.00 131,200.00
TOTAL 2,700,000.00 2,160,000.00 540,000.00 487,200.00
COMPRAS 40% 60%
jun 430,000.00 172,000.00 258,000.00
jul 420,000.00 168,000.00 252,000.00 258,000.00
ago 430,000.00 172,000.00 258,000.00 252,000.00
set 450,000.00 180,000.00 270,000.00 258,000.00
TOTAL 1,730,000.00 692,000.00 1,038,000.00 768,000.00
MES SUELDO
jun 25,600.00 25,600.00 3,328.00
jul 25,600.00 27,904.00 53,504.00 3,328.00
ago 25,600.00 25,600.00 3,328.00
set 25,600.00 25,600.00 3,328.00
TOTAL 102,400.00 27,904.00 130,304.00 13,312.00
A PAGAR A PAGAR
JUN 22,272.00 5,632.00 SET
JUL 50,176.00 5,632.00 OCT
AGO 22,272.00 5,632.00 NOV
SET 22,272.00 5,632.00 DIC
TOTAL 116,992.00 22,528.00 TOTAL

JUN 550,847.46 8,262.71
JUL 627,118.64 9,406.78 8,262.71
AGO 550,847.46 8,262.71 9,406.78
SET 559,322.03 8,389.83 8,262.71
TOTAL 2,288,135.59 34,322.03 25,932.20
PAGAR PAGO I.R PAGO
JUN 33,559.32 8,262.71 -
JUL 48,813.56 33,559.32 9,406.78 8,262.71
AGO 33,559.32 48,813.56 8,262.71 9,406.78
SET 32,033.90 33,559.32 8,389.83 8,262.71
TOTAL 147,966.10 115,932.20 34,322.03 25,932.20

DET. GASTOS DETALLE MAY
JUN 1,200.00 SALDO INICIAL 50,000.00
JUL 1,000.00 INGRESOS
AGO 1,300.00 VENTAS CONTADO
SET 1,500.00 COBRANZAS VENTAS
TOTAL INGRESOS -
EGRESOS
PAGO PROVEEDORES
PAGO PERSONAL
PAGO DE TRIBUTOS
OTROS PAGOS
DEPRECIACION
GASTOS DE LITIGIO
ALQUILER
COMPRA MAQUINARIA
TOTAL EGRESOS -
PRESTAMO
AMORTIZACION
2% INTERES
TOTAL FINANCIAMIENTO 0.00
FLUJO DE CAJA FINANCIERO 50000.00
TOTAL
COBROS
598,000.00
732,800.00
657,200.00
659,200.00
2,647,200.00
TOTAL
PAGOS
172,000.00
426,000.00
424,000.00
438,000.00
1,460,000.00
NETO ESSALUD TOTAL

CONT. SOC
22,272.00 2,304.00 5,632.00
50,176.00 2,304.00 5,632.00
22,272.00 2,304.00 5,632.00
22,272.00 2,304.00 5,632.00
116,992.00 9,216.00 22,528.00
ESUPUESTO DE IGV POR PAGAR

550,847.46 99,152.54 364,406.78 65,593.22 33,559.32 -
627,118.64 112,881.36 355,932.20 64,067.80 48,813.56 33,559.32
550,847.46 99,152.54 364,406.78 65,593.22 33,559.32 48,813.56
559,322.03 100,677.97 381,355.93 68,644.07 32,033.90 33,559.32
2,288,135.59 411,864.41 1,466,101.69 263,898.31 147,966.10 115,932.20

A PAGAR PAGO
SET 3,328.00 2,304.00 5,632.00
OCT 3,328.00 2,304.00 5,632.00 5,632.00
NOV 3,328.00 2,304.00 5,632.00 5,632.00
DIC 3,328.00 2,304.00 5,632.00 5,632.00
TOTAL 13,312.00 9,216.00 22,528.00 16,896.00
5,632.00 - 47,454.03
5,632.00 5,632.00 63,852.34 47,454.03
5,632.00 5,632.00 47,454.03 63,852.34
5,632.00 5,632.00 46,055.73 47,454.03
22,528.00 16,896.00 204,816.14 158,760.41
JUN JUL AGO SET TOTAL

50,000.00 438,544.80 616,115.57 704,228.03 50,000.00
520,000.00 592,000.00 520,000.00 528,000.00 2,160,000.00

78,000.00 140,800.00 137,200.00 131,200.00 487,200.00
-
598,000.00 732,800.00 657,200.00 659,200.00 2,647,200.00
172,000.00 426,000.00 424,000.00 438,000.00 1,460,000.00

22,272.00 22,272.00 22,272.00 22,272.00 89,088.00
- 47,454.03 63,852.34 47,454.03 158,760.41
1,200.00 1,000.00 1,300.00 1,500.00 5,000.00
8,200.00 8,200.00 8,200.00 8,200.00 32,800.00
4,320.00 4,320.00 4,320.00 4,320.00 17,280.00
1,463.20 1,463.20 1,463.20 1,463.20 5,852.80
126,000.00 126,000.00
335,455.20 510,709.23 525,407.54 523,209.23 1,894,781.21
312,544.80 660,635.57 747,908.03 840,218.79 802,418.79
126,000.00 126,000.00
42,000.00 42,000.00 42,000.00 -126,000.00
2520.00 1680.00 840.00 -5,040.00
126000.00 44520.00 43680.00 42840.00 -5,040.00
438544.80 616115.57 704228.03 797378.79 797378.79
DET. TOTAL VENTAS cont VENTAS - cred COBRANZAS TOTAL
VENTAS 70% 30% 65-35% COBROS
jun 620,000.00 434,000.00 186,000.00 120,900.00 554,900.00
jul 740,000.00 518,000.00 222,000.00 209,400.00 727,400.00
ago 620,000.00 434,000.00 186,000.00 198,600.00 632,600.00
set 644,000.00 450,800.00 193,200.00 190,680.00 641,480.00
TOTAL 2,624,000.00 1,836,800.00 787,200.00 719,580.00 2,556,380.00
DET. TOTAL COMPRAS- cont COMPRAS- cred PAGOS COMP TOTAL
COMPRAS 55% 45% PAGOS
jun 440,000.00 242,000.00 198,000.00 242,000.00
jul 420,000.00 231,000.00 189,000.00 198,000.00 429,000.00
ago 460,000.00 253,000.00 207,000.00 189,000.00 442,000.00
set 448,000.00 246,400.00 201,600.00 207,000.00 453,400.00
TOTAL 1,768,000.00 972,400.00 795,600.00 594,000.00 1,566,400.00
DET. SUELDO GRATIF TOTAL ONP NETO
MES SUELDO
jun 30,800.00 30,800.00 4,004.00 26,796.00
jul 30,800.00 33,572.00 64,372.00 4,004.00 60,368.00
ago 30,800.00 30,800.00 4,004.00 26,796.00
set 30,800.00 30,800.00 4,004.00 26,796.00
TOTAL 123,200.00 33,572.00 156,772.00 16,016.00 140,756.00
DET. SUELDO CONTRIB DET. VENTAS
A PAGAR A PAGAR
JUN 26,796.00 6,776.00 SET 525,423.73
JUL 60,368.00 6,776.00 OCT 627,118.64
AGO 26,796.00 6,776.00 NOV 525,423.73
SET 26,796.00 6,776.00 DIC 545,762.71
TOTAL 140,756.00 27,104.00 TOTAL 2,223,728.81
6.- PRESUPUESTO DE PAGOS A CUENTA 7.- PRESUPUESTO CONTRIBUCION

DET. VENTAS P-A-C MES PAGO DET.
JUN 525,423.73 7,881.36
JUL 627,118.64 9,406.78 7,881.36 SET
AGO 525,423.73 7,881.36 9,406.78 OCT
SET 545,762.71 8,186.44 7,881.36 NOV
TOTAL 2,223,728.81 33,355.93 25,169.49 DIC
TOTAL
DET. IGV A MES DE P-A-C MES DE CONTRIB.
PAGAR PAGO I.R PAGO SOC
JUN 27,457.63 7,881.36 - 6,776.00
JUL 48,813.56 27,457.63 9,406.78 7,881.36 6,776.00
AGO 24,406.78 48,813.56 7,881.36 9,406.78 6,776.00
SET 29,898.31 24,406.78 8,186.44 7,881.36 6,776.00
TOTAL 130,576.27 100,677.97 33,355.93 25,169.49 27,104.00

DET. GASTOS DETALLE MAY JUN
JUN 2,250.00 SALDO INICIAL 50,000.00 50,000.00
AGO 1,250.00 VENTAS CONTADO 434,000.00
SET 2,800.00 COBRANZAS VENTAS 120,900.00
TOTAL INGRESOS - 554,900.00
EGRESOS
PAGO DE TRIBUTOS -
ALQUILER 1,652.00
TOTAL EGRESOS - 396,998.00
FLUJO DE CAJA EC 50,000.00 207,902.00
PRESTAMO 114,000.00
AMORTIZACION
3% INTERES
TOTAL FINANCIAM 0.00 114000.00
FLUJO DE CAJA FI 50000.00 321902.00
ESSALUD TOTAL
CONT. SOC
2,772.00 6,776.00
2,772.00 6,776.00
2,772.00 6,776.00
2,772.00 6,776.00
11,088.00 27,104.00
POR PAGAR
IGV COMPRAS IGV IGV POR MES DE
94,576.27 372,881.36 67,118.64 27,457.63 -
112,881.36 355,932.20 64,067.80 48,813.56 27,457.63
94,576.27 389,830.51 70,169.49 24,406.78 48,813.56
98,237.29 379,661.02 68,338.98 29,898.31 24,406.78
400,271.19 1,498,305.08 269,694.92 130,576.27 100,677.97
UPUESTO CONTRIBUCIONES POR PAGAR

ONP ESSALUD CONTRIB MES DE
A PAGAR PAGO
4,004.00 2,772.00 6,776.00
4,004.00 2,772.00 6,776.00 6,776.00
4,004.00 2,772.00 6,776.00 6,776.00
4,004.00 2,772.00 6,776.00 6,776.00
16,016.00 11,088.00 27,104.00 20,328.00
MES DE TRIBUTOS MES DE
PAGO POR PAGAR PAGO
- 42,114.98
6,776.00 64,996.34 42,114.98
6,776.00 39,064.14 64,996.34
6,776.00 44,860.75 39,064.14
20,328.00 191,036.20 146,175.46
JUL AGO SET TOTAL

321,902.00 496,019.02 541,344.68 50,000.00
518,000.00 434,000.00 450,800.00 1,836,800.00

209,400.00 198,600.00 190,680.00 719,580.00
-
727,400.00 632,600.00 641,480.00 2,556,380.00
429,000.00 442,000.00 453,400.00 1,566,400.00

26,796.00 26,796.00 26,796.00 107,184.00
42,114.98 64,996.34 39,064.14 146,175.46
2,000.00 1,250.00 2,800.00 8,300.00
7,100.00 7,100.00 7,100.00 28,400.00
3,200.00 3,200.00 3,200.00 12,800.00
1,652.00 1,652.00 1,652.00 6,608.00
114,000.00
511,862.98 546,994.34 534,012.14 1,989,867.46
537,439.02 581,624.68 648,812.54 616,512.54
114,000.00
38,000.00 38,000.00 38,000.00 -114,000.00
3420.00 2280.00 1140.00 -6,840.00
41420.00 40280.00 39140.00 -6,840.00
496019.02 541344.68 609672.54 609672.54
jun 680,000.00 578,000.00 102,000.00 81,600.00 659,600.00
jul 740,000.00 629,000.00 111,000.00 109,200.00 738,200.00
ago 610,000.00 518,500.00 91,500.00 95,400.00 613,900.00
set 636,000.00 540,600.00 95,400.00 94,620.00 635,220.00
TOTAL 2,666,000.00 2,266,100.00 399,900.00 380,820.00 2,646,920.00
jun 450,000 189,000.00 261,000.00 189,000.00
jul 470,000 197,400.00 272,600.00 261,000.00 458,400.00
ago 460,000 193,200.00 266,800.00 272,600.00 465,800.00
set 453,000 190,260.00 262,740.00 266,800.00 457,060.00
TOTAL 1,833,000.00 769,860.00 1,063,140.00 800,400.00 1,570,260.00
MES SUELDO
jun 32,400.00 32,400.00 4,212.00 28,188.00
jul 32,400.00 35,316.00 67,716.00 4,212.00 63,504.00
ago 32,400.00 32,400.00 4,212.00 28,188.00
set 32,400.00 32,400.00 4,212.00 28,188.00
TOTAL 129,600.00 35,316.00 164,916.00 16,848.00 148,068.00
A PAGAR A PAGAR
JUN 28,188.00 7,128.00 SET 576,271.19
JUL 63,504.00 7,128.00 OCT 627,118.64
AGO 28,188.00 7,128.00 NOV 516,949.15
SET 28,188.00 7,128.00 DIC 538,983.05
TOTAL 148,068.00 28,512.00 TOTAL 2,259,322.03
6.- PRESUPUESTO DE PAGOS A CUENTA 7.- PRESUPUESTO CONTRIBUCIO

JUN 576,271.19 8,644.07
JUL 627,118.64 9,406.78 8,644.07 SET
AGO 516,949.15 7,754.24 9,406.78 OCT
SET 538,983.05 8,084.75 7,754.24 NOV
TOTAL 2,259,322.03 33,889.83 25,805.08 DIC
TOTAL
JUN 35,084.75 8,644.07 - 7,128.00
JUL 41,186.44 35,084.75 9,406.78 8,644.07 7,128.00
AGO 22,881.36 41,186.44 7,754.24 9,406.78 7,128.00
SET 27,915.25 22,881.36 8,084.75 7,754.24 7,128.00
TOTAL 127,067.80 99,152.54 33,889.83 25,805.08 28,512.00

EGRESOS
PAGO DE TRIBUTOS -
INST FINANC 11,092.00
12% INTERES
FLUJO DE CAJA ECON 50,000.00 337,600.00
PRESTAMO 123,000.00
AMORTIZACION
2% INTERES
TOTAL FINANCIAMI 0.00 123000.00
FLUJO DE CAJA FIN 50000.00 460600.00
ESSALUD TOTAL
CONT. SOC
2,916.00 7,128.00
2,916.00 7,128.00
2,916.00 7,128.00
2,916.00 7,128.00
11,664.00 28,512.00
DE IGV POR PAGAR

103,728.81 381,355.93 68,644.07 35,084.75 -
112,881.36 398,305.08 71,694.92 41,186.44 35,084.75
93,050.85 389,830.51 70,169.49 22,881.36 41,186.44
97,016.95 383,898.31 69,101.69 27,915.25 22,881.36
406,677.97 1,553,389.83 279,610.17 127,067.80 99,152.54
RESUPUESTO CONTRIBUCIONES POR PAGAR

A PAGAR PAGO
4,212.00 2,916.00 7,128.00
4,212.00 2,916.00 7,128.00 7,128.00
4,212.00 2,916.00 7,128.00 7,128.00
4,212.00 2,916.00 7,128.00 7,128.00
16,848.00 11,664.00 28,512.00 21,384.00
PAGO POR PAGAR PAGO
- 50,856.81
7,128.00 57,721.22 50,856.81
7,128.00 37,763.59 57,721.22
7,128.00 43,128.00 37,763.59
21,384.00 189,469.63 146,341.63
JUL AGO SET TOTAL

460,600.00 602,044.15 605,543.89 50,000.00
629,000.00 518,500.00 540,600.00 2,266,100.00

109,200.00 95,400.00 94,620.00 380,820.00
-
738,200.00 613,900.00 635,220.00 2,646,920.00
458,400.00 465,800.00 457,060.00 1,570,260.00

28,188.00 28,188.00 28,188.00 112,752.00
50,856.81 57,721.22 37,763.59 146,341.63
2,000.00 2,200.00 6,600.00 19,000.00
8,200.00 8,200.00 8,200.00 32,800.00
4,320.00 4,320.00 4,320.00 17,280.00
11,092.00
1,331.04 1,331.04 1,331.04 3,993.12
123,000.00
553,295.85 567,760.26 543,462.63 2,036,518.75
645,504.15 648,183.89 697,301.25 660,401.25
123,000.00
41,000.00 41,000.00 41,000.00 -123,000.00
2460.00 1640.00 820.00 -4,920.00
43460.00 42640.00 41820.00 -4,920.00
602044.15 605543.89 655481.25 655481.25
VENTAS 90% 10% 75-25%
jun 640,000.00 576,000.00 64,000.00 48,000.00
jul 750,000.00 675,000.00 75,000.00 57,250.00
ago 680,000.00 612,000.00 68,000.00 56,150.00
set 692,000.00 622,800.00 69,200.00 55,060.00
TOTAL 2,762,000.00 2,485,800.00 276,200.00 216,460.00
COMPRAS 44% 56%
jun 450,000.00 198,000.00 252,000.00
jul 460,000.00 202,400.00 257,600.00 252,000.00
ago 440,000.00 193,600.00 246,400.00 257,600.00
set 464,000.00 204,160.00 259,840.00 246,400.00
TOTAL 1,814,000.00 798,160.00 1,015,840.00 756,000.00
MES SUELDO
jun 28,100.00 28,100.00 3,653.00
jul 28,100.00 30,629.00 58,729.00 3,653.00
ago 28,100.00 28,100.00 3,653.00
set 28,100.00 28,100.00 3,653.00
TOTAL 112,400.00 30,629.00 143,029.00 14,612.00
A PAGAR A PAGAR
JUN 24,447.00 6,182.00 SET
JUL 55,076.00 6,182.00 OCT
AGO 24,447.00 6,182.00 NOV
SET 24,447.00 6,182.00 DIC
TOTAL 128,417.00 24,728.00 TOTAL

JUN 542,372.88 8,135.59
JUL 635,593.22 9,533.90 8,135.59
AGO 576,271.19 8,644.07 9,533.90
SET 586,440.68 8,796.61 8,644.07
TOTAL 2,340,677.97 35,110.17 26,313.56
PAGAR PAGO I.R PAGO
JUN 28,983.05 8,135.59 -
JUL 44,237.29 28,983.05 9,533.90 8,135.59
AGO 36,610.17 44,237.29 8,644.07 9,533.90
SET 34,779.66 36,610.17 8,796.61 8,644.07
TOTAL 144,610.17 109,830.51 35,110.17 26,313.56

TOTAL INGRESOS -
EGRESOS
PAGO PROVEEDORES
PAGO PERSONAL
PAGO DE TRIBUTOS
OTROS PAGOS
DEPRECIACION
GASTOS DE LITIGIO
ALQUILER
COMPRA MAQUINARIA
TOTAL EGRESOS -
FLUJO DE CAJA ECON 50,000.00
PRESTAMO
AMORTIZACION
3% INTERES
TOTAL FINANCIAMIE 0.00
FLUJO DE CAJA FINA 50000.00
TOTAL
COBROS
624,000.00
732,250.00
668,150.00
677,860.00
2,702,260.00
TOTAL
PAGOS
198,000.00
454,400.00
451,200.00
450,560.00
1,554,160.00
NETO ESSALUD TOTAL

CONT. SOC
24,447.00 2,529.00 6,182.00
55,076.00 2,529.00 6,182.00
24,447.00 2,529.00 6,182.00
24,447.00 2,529.00 6,182.00
128,417.00 10,116.00 24,728.00
SUPUESTO DE IGV POR PAGAR

542,372.88 97,627.12 381,355.93 68,644.07 28,983.05 -
635,593.22 114,406.78 389,830.51 70,169.49 44,237.29 28,983.05
576,271.19 103,728.81 372,881.36 67,118.64 36,610.17 44,237.29
586,440.68 105,559.32 393,220.34 70,779.66 34,779.66 36,610.17
2,340,677.97 421,322.03 1,537,288.14 276,711.86 144,610.17 109,830.51

A PAGAR PAGO
SET 3,653.00 2,529.00 6,182.00
OCT 3,653.00 2,529.00 6,182.00 6,182.00
NOV 3,653.00 2,529.00 6,182.00 6,182.00
DIC 3,653.00 2,529.00 6,182.00 6,182.00
TOTAL 14,612.00 10,116.00 24,728.00 18,546.00
6,182.00 - 43,300.64
6,182.00 6,182.00 59,953.19 43,300.64
6,182.00 6,182.00 51,436.24 59,953.19
6,182.00 6,182.00 49,758.27 51,436.24
24,728.00 18,546.00 204,448.34 154,690.07

50,000.00 431,821.00 578,391.36 649,509.17 50,000.00
576,000.00 675,000.00 612,000.00 622,800.00 2,485,800.00

48,000.00 57,250.00 56,150.00 55,060.00 216,460.00
-
624,000.00 732,250.00 668,150.00 677,860.00 2,702,260.00
198,000.00 454,400.00 451,200.00 450,560.00 1,554,160.00

24,447.00 24,447.00 24,447.00 24,447.00 97,788.00
- 43,300.64 59,953.19 51,436.24 154,690.07
8,250.00 3,000.00 2,250.00 3,540.00 17,040.00
7,100.00 7,100.00 7,100.00 7,100.00 28,400.00
3,200.00 3,200.00 3,200.00 3,200.00 12,800.00
1,182.00 1,182.00 1,182.00 1,182.00 4,728.00
135,000.00 135,000.00
377,179.00 536,629.64 549,332.19 541,465.24 2,004,606.07
296,821.00 627,441.36 697,209.17 785,903.93 747,653.93
135,000.00 135,000.00
45,000.00 45,000.00 45,000.00 -135,000.00
4050.00 2700.00 1350.00 -8,100.00
135000.00 49050.00 47700.00 46350.00 -8,100.00
431821.00 578391.36 649509.17 739553.93 739553.93
VENTAS 70% 30% 70-30%
jun 668,000.00 467,600.00 200,400.00 140,280.00
jul 748,000.00 523,600.00 224,400.00 217,200.00
ago 655,000.00 458,500.00 196,500.00 204,870.00
set 672,000.00 470,400.00 201,600.00 200,070.00
TOTAL 2,743,000.00 1,920,100.00 822,900.00 762,420.00
COMPRAS 48% 52%
jun 442,000.00 212,160.00 229,840.00
jul 425,000.00 204,000.00 221,000.00 229,840.00
ago 435,000.00 208,800.00 226,200.00 221,000.00
set 455,000.00 218,400.00 236,600.00 226,200.00
TOTAL 1,757,000.00 843,360.00 913,640.00 677,040.00
MES SUELDO
jun 32,500.00 32,500.00 4,225.00
jul 32,500.00 35,425.00 67,925.00 4,225.00
ago 32,500.00 32,500.00 4,225.00
set 32,500.00 32,500.00 4,225.00
TOTAL 130,000.00 35,425.00 165,425.00 16,900.00
A PAGAR A PAGAR
JUN 28,275.00 7,150.00 SET
JUL 63,700.00 7,150.00 OCT
AGO 28,275.00 7,150.00 NOV
SET 28,275.00 7,150.00 DIC
TOTAL 148,525.00 28,600.00 TOTAL

JUN 566,101.69 8,491.53
JUL 633,898.31 9,508.47 8,491.53
AGO 555,084.75 8,326.27 9,508.47
SET 569,491.53 8,542.37 8,326.27
TOTAL 2,324,576.27 34,868.64 26,326.27
PAGAR PAGO I.R PAGO
JUN 34,474.58 8,491.53 -
JUL 49,271.19 34,474.58 9,508.47 8,491.53
AGO 33,559.32 49,271.19 8,326.27 9,508.47
SET 33,101.69 33,559.32 8,542.37 8,326.27
TOTAL 150,406.78 117,305.08 34,868.64 26,326.27

TOTAL INGRESOS -
EGRESOS
PAGO PROVEEDORES
PAGO PERSONAL
PAGO DE TRIBUTOS
OTROS PAGOS
DEPRECIACION
GASTOS DE LITIGIO
ALQUILER
COMPRA MAQUINARIA
TOTAL EGRESOS -
FLUJO DE CAJA ECO 50,000.00
PRESTAMO
AMORTIZACION
2% INTERES
TOTAL FINANCIAMI 0.00
FLUJO DE CAJA FIN 50000.00
TOTAL
COBROS
607,880.00
740,800.00
663,370.00
670,470.00
2,682,520.00
TOTAL
PAGOS
212,160.00
433,840.00
429,800.00
444,600.00
1,520,400.00
NETO ESSALUD TOTAL

CONT. SOC
28,275.00 2,925.00 7,150.00
63,700.00 2,925.00 7,150.00
28,275.00 2,925.00 7,150.00
28,275.00 2,925.00 7,150.00
148,525.00 11,700.00 28,600.00
ESUPUESTO DE IGV POR PAGAR

566,101.69 101,898.31 374,576.27 67,423.73 34,474.58 -
633,898.31 114,101.69 360,169.49 64,830.51 49,271.19 34,474.58
555,084.75 99,915.25 368,644.07 66,355.93 33,559.32 49,271.19
569,491.53 102,508.47 385,593.22 69,406.78 33,101.69 33,559.32
2,324,576.27 418,423.73 1,488,983.05 268,016.95 150,406.78 117,305.08

A PAGAR PAGO
SET 4,225.00 2,925.00 7,150.00
OCT 4,225.00 2,925.00 7,150.00 7,150.00
NOV 4,225.00 2,925.00 7,150.00 7,150.00
DIC 4,225.00 2,925.00 7,150.00 7,150.00
TOTAL 16,900.00 11,700.00 28,600.00 21,450.00
7,150.00 - 50,116.10
7,150.00 7,150.00 65,929.66 50,116.10
7,150.00 7,150.00 49,035.59 65,929.66
7,150.00 7,150.00 48,794.07 49,035.59
28,600.00 21,450.00 213,875.42 165,081.36

50,000.00 401,143.80 556,731.50 627,875.64 50,000.00
467,600.00 523,600.00 458,500.00 470,400.00 1,920,100.00

140,280.00 217,200.00 204,870.00 200,070.00 762,420.00
-
607,880.00 740,800.00 663,370.00 670,470.00 2,682,520.00
212,160.00 433,840.00 429,800.00 444,600.00 1,520,400.00

28,275.00 28,275.00 28,275.00 28,275.00 113,100.00
- 50,116.10 65,929.66 49,035.59 165,081.36
2,200.00 8,000.00 4,200.00 6,400.00 20,800.00
8,200.00 8,200.00 8,200.00 8,200.00 32,800.00
4,320.00 4,320.00 4,320.00 4,320.00 17,280.00
1,581.20 1,581.20 1,581.20 1,581.20 6,324.80
144,000.00 144,000.00
400,736.20 534,332.30 542,305.86 542,411.79 2,019,786.16
257,143.80 607,611.50 677,795.64 755,933.84 712,733.84
144,000.00 144,000.00
48,000.00 48,000.00 48,000.00 -144,000.00
2880.00 1920.00 960.00 -5,760.00
144000.00 50880.00 49920.00 48960.00 -5,760.00
401143.80 556731.50 627875.64 706973.84 706973.84
jun 675,000.00 506,250.00 168,750.00 126,562.50 632,812.50
jul 784,000.00 588,000.00 196,000.00 189,187.50 777,187.50
ago 682,000.00 511,500.00 170,500.00 176,875.00 688,375.00
set 685,000.00 513,750.00 171,250.00 171,062.50 684,812.50
TOTAL 2,826,000.00 2,119,500.00 706,500.00 663,687.50 2,783,187.50
jun 410,000.00 205,000.00 205,000.00 205,000.00
jul 415,000.00 207,500.00 207,500.00 205,000.00 412,500.00
ago 422,000.00 211,000.00 211,000.00 207,500.00 418,500.00
set 456,000.00 228,000.00 228,000.00 211,000.00 439,000.00
TOTAL 1,703,000.00 851,500.00 851,500.00 623,500.00 1,475,000.00
MES SUELDO
jun 26,200.00 26,200.00 3,406.00 22,794.00
jul 26,200.00 28,558.00 54,758.00 3,406.00 51,352.00
ago 26,200.00 26,200.00 3,406.00 22,794.00
set 26,200.00 26,200.00 3,406.00 22,794.00
TOTAL 104,800.00 28,558.00 133,358.00 13,624.00 119,734.00
A PAGAR A PAGAR
JUN 6,250.00 5,764.00 SET 572,033.90
JUL 7,000.00 5,764.00 OCT 664,406.78
AGO 8,250.00 5,764.00 NOV 577,966.10
SET 8,500.00 5,764.00 DIC 580,508.47
TOTAL 119,734.00 23,056.00 TOTAL 2,394,915.25
6.- PRESUPUESTO DE PAGOS A CUENTA 7.- PRESUPUESTO CONTRIBUCIO

JUN 572,033.90 8,580.51
JUL 664,406.78 9,966.10 8,580.51 SET
AGO 577,966.10 8,669.49 9,966.10 OCT
SET 580,508.47 8,707.63 8,669.49 NOV
TOTAL 2,394,915.25 35,923.73 27,216.10 DIC
TOTAL
JUN 40,423.73 8,580.51 - 5,764.00
JUL 56,288.14 40,423.73 9,966.10 8,580.51 5,764.00
AGO 39,661.02 56,288.14 8,669.49 9,966.10 5,764.00
SET 34,932.20 39,661.02 8,707.63 8,669.49 5,764.00
TOTAL 171,305.08 136,372.88 35,923.73 27,216.10 23,056.00

EGRESOS
PAGO DE TRIBUTOS -
COMPRA BONO 10,800.00
10% INTERES DE BONO
FLUJO DE CAJA ECO 50,000.00 304,262.50
PRESTAMO 138,000.00
AMORTIZACION
3% INTERES
TOTAL FINANCIAM 0.00 138000.00
FLUJO DE CAJA FI 50000.00 442262.50
ESSALUD TOTAL
CONT. SOC
2,358.00 5,764.00
2,358.00 5,764.00
2,358.00 5,764.00
2,358.00 5,764.00
9,432.00 23,056.00
V POR PAGAR
102,966.10 347,457.63 62,542.37 40,423.73 -
119,593.22 351,694.92 63,305.08 56,288.14 40,423.73
104,033.90 357,627.12 64,372.88 39,661.02 56,288.14
104,491.53 386,440.68 69,559.32 34,932.20 39,661.02
431,084.75 1,443,220.34 259,779.66 171,305.08 136,372.88
SUPUESTO CONTRIBUCIONES POR PAGAR

A PAGAR PAGO
3,406.00 2,358.00 5,764.00
3,406.00 2,358.00 5,764.00 5,764.00
3,406.00 2,358.00 5,764.00 5,764.00
3,406.00 2,358.00 5,764.00 5,764.00
13,624.00 9,432.00 23,056.00 17,292.00
PAGO POR PAGAR PAGO
- 54,768.24
5,764.00 72,018.24 54,768.24
5,764.00 54,094.51 72,018.24
5,764.00 49,403.83 54,094.51
17,292.00 230,284.81 180,880.98
JUL AGO SET TOTAL

442,262.50 682,411.76 811,678.53 50,000.00
588,000.00 511,500.00 513,750.00 2,119,500.00

189,187.50 176,875.00 171,062.50 663,687.50
-
777,187.50 688,375.00 684,812.50 2,783,187.50
412,500.00 418,500.00 439,000.00 1,475,000.00

6,250.00 6,250.00 8,500.00 27,250.00
54,768.24 72,018.24 54,094.51 180,880.98
2,000.00 2,200.00 6,600.00 19,000.00
7,100.00 7,100.00 7,100.00 28,400.00
3,200.00 3,200.00 3,200.00 12,800.00
10,800.00
1,080.00 1,080.00 1,080.00 3,240.00
138,000.00
486,898.24 510,348.24 519,574.51 1,895,370.98
732,551.76 860,438.53 976,916.52 937,816.52
138,000.00
46,000.00 46,000.00 46,000.00 -138,000.00
4140.00 2760.00 1380.00 -8,280.00
50140.00 48760.00 47380.00 -8,280.00
682411.76 811678.53 929536.52 929536.52
VENTAS 82% 18% 64-36%
jun 720,000.00 590,400.00 129,600.00 82,944.00
jul 765,000.00 627,300.00 137,700.00 134,784.00
ago 684,000.00 560,880.00 123,120.00 128,368.80
set 688,000.00 564,160.00 123,840.00 123,580.80
TOTAL 2,857,000.00 2,342,740.00 514,260.00 469,677.60
COMPRAS 45% 55%
jun 420,000.00 189,000.00 231,000.00
jul 430,000.00 193,500.00 236,500.00 231,000.00
ago 440,000.00 198,000.00 242,000.00 236,500.00
set 455,000.00 204,750.00 250,250.00 242,000.00
TOTAL 1,745,000.00 785,250.00 959,750.00 709,500.00
MES SUELDO
jun 31,800.00 31,800.00 4,134.00
jul 31,800.00 34,662.00 66,462.00 4,134.00
ago 31,800.00 31,800.00 4,134.00
set 31,800.00 31,800.00 4,134.00
TOTAL 127,200.00 34,662.00 161,862.00 16,536.00
A PAGAR A PAGAR
JUN 6,250.00 6,996.00 SET
JUL 7,000.00 6,996.00 OCT
AGO 8,250.00 6,996.00 NOV
SET 8,500.00 6,996.00 DIC
TOTAL 145,326.00 27,984.00 TOTAL

JUN 610,169.49 9,152.54
JUL 648,305.08 9,724.58 9,152.54
AGO 579,661.02 8,694.92 9,724.58
SET 583,050.85 8,745.76 8,694.92
TOTAL 2,421,186.44 36,317.80 27,572.03
PAGAR PAGO I.R PAGO
JUN 45,762.71 9,152.54 -
JUL 51,101.69 45,762.71 9,724.58 9,152.54
AGO 37,220.34 51,101.69 8,694.92 9,724.58
SET 35,542.37 37,220.34 8,745.76 8,694.92
TOTAL 169,627.12 134,084.75 36,317.80 27,572.03

TOTAL INGRESOS -
EGRESOS
PAGO PROVEEDORES
PAGO PERSONAL
PAGO DE TRIBUTOS
OTROS PAGOS
DEPRECIACION
GASTOS DE LITIGIO
COMPRA TITULOS
14% INTERES DE TITULO
COMPRA MAQUINARIA
TOTAL EGRESOS -
PRESTAMO
AMORTIZACION
2% INTERES
TOTAL FINANCIAMIEN 0.00
FLUJO DE CAJA FINAN 50000.00
TOTAL
COBROS
673,344.00
762,084.00
689,248.80
687,740.80
2,812,417.60
TOTAL
PAGOS
189,000.00
424,500.00
434,500.00
446,750.00
1,494,750.00
NETO ESSALUD TOTAL

CONT. SOC
27,666.00 2,862.00 6,996.00
62,328.00 2,862.00 6,996.00
27,666.00 2,862.00 6,996.00
27,666.00 2,862.00 6,996.00
145,326.00 11,448.00 27,984.00
UPUESTO DE IGV POR PAGAR

610,169.49 109,830.51 355,932.20 64,067.80 45,762.71 -
648,305.08 116,694.92 364,406.78 65,593.22 51,101.69 45,762.71
579,661.02 104,338.98 372,881.36 67,118.64 37,220.34 51,101.69
583,050.85 104,949.15 385,593.22 69,406.78 35,542.37 37,220.34
2,421,186.44 435,813.56 1,478,813.56 266,186.44 169,627.12 134,084.75

A PAGAR PAGO
SET 4,134.00 2,862.00 6,996.00
OCT 4,134.00 2,862.00 6,996.00 6,996.00
NOV 4,134.00 2,862.00 6,996.00 6,996.00
DIC 4,134.00 2,862.00 6,996.00 6,996.00
TOTAL 16,536.00 11,448.00 27,984.00 20,988.00
6,996.00 - 61,911.25
6,996.00 6,996.00 67,822.27 61,911.25
6,996.00 6,996.00 52,911.25 67,822.27
6,996.00 6,996.00 51,284.14 52,911.25
27,984.00 20,988.00 233,928.92 182,644.78

50,000.00 498,574.00 696,284.75 804,989.27 50,000.00
590,400.00 627,300.00 560,880.00 564,160.00 2,342,740.00

82,944.00 134,784.00 128,368.80 123,580.80 469,677.60
-
673,344.00 762,084.00 689,248.80 687,740.80 2,812,417.60
189,000.00 424,500.00 434,500.00 446,750.00 1,494,750.00

6,250.00 6,250.00 6,250.00 8,500.00 27,250.00
- 61,911.25 67,822.27 52,911.25 182,644.78
7,200.00 8,000.00 9,200.00 6,800.00 31,200.00
8,200.00 8,200.00 8,200.00 8,200.00 32,800.00
4,320.00 4,320.00 4,320.00 4,320.00 17,280.00
9,800.00 9,800.00
1,372.00 1,372.00 1,372.00 4,116.00
141,000.00 141,000.00
365,770.00 514,553.25 531,664.27 528,853.25 1,940,840.78
357,574.00 746,104.75 853,869.27 963,876.82 921,576.82
141,000.00 141,000.00
47,000.00 47,000.00 47,000.00 -141,000.00
2820.00 1880.00 940.00 -5,640.00
141000.00 49820.00 48880.00 47940.00 -5,640.00
498574.00 696284.75 804989.27 915936.82 915936.82

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FLUJO DE CAJA FINANCIERO

1.- PRESUPUESTO DE VENTAS

6.- PRESUPUESTO DE PAGOS A CUENTA

9.- PPTO OTROS GASTOS 10.- FLUJO DE CAJA FINANCIERO

NETO ESSALUD TOTAL

UPUESTO DE IGV POR PAGAR

7.- PRESUPUESTO CONTRIBUCIONES POR PAGAR

OCTUBRE NOVIEMBRE DICIEMBRE TOTAL

375,000.00 300,000.00 310,000.00 1,285,000.00

462,500.00 462,500.00 466,000.00 1,616,000.00

6.- PRESUPUESTO DE PAGOS A CUENTA

9.- PPTO OTROS GASTOS 10.- FLUJO DE CAJA FINANCIERO

NETO ESSALUD TOTAL

ESUPUESTO DE IGV POR PAGAR

7.- PRESUPUESTO CONTRIBUCIONES POR PAGAR

JUN JUL AGO SET TOTAL

520,000.00 592,000.00 520,000.00 528,000.00 2,160,000.00

172,000.00 426,000.00 424,000.00 438,000.00 1,460,000.00

6.- PRESUPUESTO DE PAGOS A CUENTA 7.- PRESUPUESTO CONTRIBUCION

9.- PPTO OTROS GASTOS 10.- FLUJO DE CAJA FINANCIERO

UPUESTO CONTRIBUCIONES POR PAGAR

JUL AGO SET TOTAL

518,000.00 434,000.00 450,800.00 1,836,800.00

429,000.00 442,000.00 453,400.00 1,566,400.00

6.- PRESUPUESTO DE PAGOS A CUENTA 7.- PRESUPUESTO CONTRIBUCIO

9.- PPTO OTROS GASTOS 10.- FLUJO DE CAJA FINANCIERO

DE IGV POR PAGAR

RESUPUESTO CONTRIBUCIONES POR PAGAR

JUL AGO SET TOTAL

629,000.00 518,500.00 540,600.00 2,266,100.00

458,400.00 465,800.00 457,060.00 1,570,260.00

6.- PRESUPUESTO DE PAGOS A CUENTA

9.- PPTO OTROS GASTOS 10.- FLUJO DE CAJA FINANCIERO

NETO ESSALUD TOTAL

SUPUESTO DE IGV POR PAGAR

7.- PRESUPUESTO CONTRIBUCIONES POR PAGAR

JUN JUL AGO SET TOTAL

576,000.00 675,000.00 612,000.00 622,800.00 2,485,800.00

198,000.00 454,400.00 451,200.00 450,560.00 1,554,160.00

6.- PRESUPUESTO DE PAGOS A CUENTA

9.- PPTO OTROS GASTOS 10.- FLUJO DE CAJA FINANCIERO

NETO ESSALUD TOTAL

ESUPUESTO DE IGV POR PAGAR

7.- PRESUPUESTO CONTRIBUCIONES POR PAGAR

JUN JUL AGO SET TOTAL

467,600.00 523,600.00 458,500.00 470,400.00 1,920,100.00

212,160.00 433,840.00 429,800.00 444,600.00 1,520,400.00

6.- PRESUPUESTO DE PAGOS A CUENTA 7.- PRESUPUESTO CONTRIBUCIO

9.- PPTO OTROS GASTOS 10.- FLUJO DE CAJA FINANCIERO

SUPUESTO CONTRIBUCIONES POR PAGAR

JUL AGO SET TOTAL

588,000.00 511,500.00 513,750.00 2,119,500.00

412,500.00 418,500.00 439,000.00 1,475,000.00

6.- PRESUPUESTO DE PAGOS A CUENTA

9.- PPTO OTROS GASTOS 10.- FLUJO DE CAJA FINANCIERO

NETO ESSALUD TOTAL

UPUESTO DE IGV POR PAGAR

7.- PRESUPUESTO CONTRIBUCIONES POR PAGAR

JUN JUL AGO SET TOTAL

590,400.00 627,300.00 560,880.00 564,160.00 2,342,740.00

189,000.00 424,500.00 434,500.00 446,750.00 1,494,750.00

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