PRÁCTICA SOBRE SALDOS CONTABLES

BANCOS RENTA COMISIONES CUENTAS POR CO

AS DEBE HABER SALDO AS DEBE HABER SALDO AS
$1,150.75 $760.00 $760.40
$820.25 $325.00 $290.46
$2,315.20 $480.00 $315.62
$460.00 $1,210.00 $1,366.48 $1,366.48
$4,746.20 $2,775.00 $1,971.20

EQUIPO DE OFICINA GASTOS DE CONSTITUCIÓN GASTO ARRIEN

AS DEBE HABER SALDO AS DEBE HABER SALDO AS
$2,330.00 $3,650.00
$1,415.00 $3,650.00 $3,650.00
$972.40
$4,717.40 $4,717.40

GTO. DEP. VEHÍCULOS CAJA CHICA SERVICIOS PREST

AS DEBE HABER SALDO AS DEBE HABER SALDO AS
$715.00 $300.00 $500.00
$622.00 $200.00
$530.00 $500.00 $500.00 $0.00
$1,867.00 $1,867.00

HIPOTECAS POR PAGAR ARRIENDOS PRECOBRADOS INTERESES GAN

AS DEBE HABER SALDO AS DEBE HABER SALDO AS
$980.00 $1,480.00 $2,400.00
$2,610.15 $2,400.00 $2,400.00
$980.00 $4,090.15 $3,110.15

RESERVAS ESTATUTARIAS MATERIALES Y SUMINISTROS FONDO ROTAT

AS DEBE HABER SALDO AS DEBE HABER SALDO AS
$465.00 $1,110.00 $450.00
 $470.00 $940.00
$820.00 $310.00
$1,755.00 $1,755.00 $2,360.00 $450.00 $1,910.00

SALDOS DEUDORES

SALDOS ACREEDORES
BRE SALDOS CONTABLES
CUENTAS POR COBRAR IESS POR PAGAR
DEBE HABER SALDO AS DEBE HABER SALDO
$1,645.00 $962.30 $480.65
$962.30 $300.00 $530.32
$845.26 $560.41
$3,452.56 $1,262.30 $2,190.26 $1,571.38 $1,571.38

GASTO ARRIENDOS CAPITAL SOCIAL

DEBE HABER SALDO AS DEBE HABER SALDO
$430.00 $1,490.00 $6,400.00
$510.00 $1,200.00
$550.00 $7,600.00 $7,600.00
$1,490.00 $1,490.00 $0.00

SERVICIOS PRESTADOS PUBLICIDAD PREPAGADA

DEBE HABER SALDO AS DEBE HABER SALDO
$1,415.65 $3,600.00
$482.35 $3,600.00 $3,600.00
$970.00
$2,868.00 $2,868.00

INTERESES GANADOS INTERESES POR PAGAR

DEBE HABER SALDO AS DEBE HABER SALDO
$411.00 $415.32
$210.32 $126.48
$190.28 $315.70
$811.60 $811.60 $857.50 $857.50

FONDO ROTATIVO CAJA

DEBE HABER SALDO AS DEBE HABER SALDO
$1,500.00 $650.00 $2,430.00 $2,430.00
$1,500.00 $650.00 $850.00 $1,172.00
$445.00
$4,047.00 $2,430.00 $1,617.00
 RESUMEN DE SALDOS CONTABLES
SALDOS
GRUPO
NUMERO NOMBRE DE LA CUENTA DEUDOR ACREEDOR
1 BANCOS $1,971.20 $0.00 ACTIVO
2 RENTA COMISIONES $0.00 $1,366.48 INGRESOS
3 CUENTAS POR COBRAR $2,190.26 $0.00 ACTIVO
4 IEES POR PAGAR $0.00 $1,571.38 PASIVO
5 EQUIPO DE OFICINA $4,717.40 $0.00 ACTIVO
6 GASTOS DE CONSTITUCIÓN $3,650.00 $0.00 GASTOS
7 GASTO ARRIENDOS $0.00 $0.00 GASTOS
8 CAPITAL SOCIAL $0.00 $7,600.00 PATRIMONIO
9 GTO. DEPRECIACION VEHICULOS $1,867.00 $0.00 GASTOS
10 CAJA CHICA $0.00 $0.00 ACTIVO
11 SERVICIOS PRESTADOS $0.00 $2,868.00 INGRESOS
12 PUBLICIDAD PREPAGADA $3,600.00 $0.00 ACTIVO
13 HIPOTECAS POR PAGAR $0.00 $3,110.15 PASIVO
14 ARRIENDOS PRECOBRADOS $0.00 $2,400.00 INGRESOS
15 INTERESES GANADOS $0.00 $811.60 INGRESOS
16 INTERESES POR PAGAR $0.00 $857.50 PASIVO
17 RESERVAS ESTATUTARIAS $0.00 $1,755.00 PATRIMONIO
18 MATERIALES Y SUMINISTROS $1,910.00 $0.00 ACTIVO
19 FONDO ROTATIVO $850.00 $0.00 ACTIVO
20 CAJA $1,617.00 $0.00 ACTIVO

NOTA: NO ES NECESARIO SUMAR LAS COLUMNAS.

UBICAR LOS SALDOS DE CADA CUENTA E IDENTIFICAR EL GRUPO AL QUE PERTENECE.
 GRUPOS
1 ACTIVO
2 PASIVO
3 PATRIMONIO
4 INGRESOS
5 GASTOS