UNIVERSIDAD AUTONOMA DE CHIAPAS

ALUMNO: HUMBERTO CORONA GONZÁLEZ

1°FM

DOCENTE: EMMANUEL DE JESUS ROBLES CAMERAS

S4 Actividad 2. Balanza de comprobación

TUXTLA GUTIERÉZ, CHIAPAS, LUNES 11 DE OCTUBRE DEL 2021

Esquemas de Mayor
Libro Mayor
T Mayor

Caja Bancos Mercancías

$18,700.00 $25,000.00 $100,000.00 $30,000.00 $25,000.00 $12,000.00
$17,500.00 $10,000.00 $17,500.00 $100,000.00 $12,500.00 $18,700.00
$8,000.00 $20,000.00 $30,000.00 $20,000.00
$44,200.00 $35,000.00 $137,500.00 $130,000.00 $100,000.00 $35,000.00
$9,200.00 $7,500.00 $40,000.00
Deudor Deudor $167,500.00 $125,700.00

$41,800.00
Deudor

Documentos por pagar Terrenos Proveedores

$10,000.00 $100,000.00 $12,500.00

$10,000.00 $100,000.00 $12,500.00

Deudor Acreedor Acreedor

Documentos por cobrar Clientes

$20,000.00 $12,000.00

$20,000.00 $12,000.00
Deudor $24,000.00
Deudor
Esquemas de Mayor
Libro Mayor
T Mayor

Caja Bancos Mercancías

$4,500.00 $7,000.00 $20,000.00 $18,000.00 $85,000.00 $12,500.00
$12,500.00 $37,200.00 $18,000.00 $37,200.00
$13,345.00 $57,200.00 $18,000.00 $7,000.00 $15,700.00
$30,345.00 $7,000.00 $39,200.00 $110,000.00 $65,400.00
$23,345.00 Deudor $44,600.00
Deudor Deudor

Capital Clientes
1.- $109,500.00 6.- $2,355.00
$109,500.00 $2,355.00
Acreedor Deudor
Esquemas de Mayor
Libro Mayor
T Mayor Ejercicio 3

Caja Bancos Documentos por cobrar

$24,000.00 $23,664.00 $85,000.00 $8,700.00 $90,000.00
$336.00 $19,488.00
$24,360.00
$16,240.00
$145,088.00 $8,700.00
$136,388.00

Mercancías Proveedores Documentos por pagar

21,000.00 8,400.00 50,000.00 $20,000.00
7,500.00 10,500.00
28,500.00 7,350.00
26,250.00

2,250.00

Capital Ventas IVA Trasladado

150,000.00 16,800.00 $2,688.00
21,000.00 $3,360.00
14,000.00 $2,240.00
51,800.00 $8,288.00

Costo de venta IVA Acreditable Primas de seguro

8,400.00 1,200.00 $20,400.00
10,500.00 3,264.00
7,350.00 4,464.00
26,250.00
Naturaleza de las cuentas de Activo y las Cuentas de Pasivo

Activos Pasivo
Cargo Abono Cargo Abono
Debe Haber Debe Haber
Deudor Acreedor Deudor Acreedor

Aumentar Disminuir Disminuir Aumentar

Entra Sale Sale Entra

Catálogo de Cuentas
Activo Pasivo
Circulante Circulante
Caja Proveedores
Bancos Documentos por pagar
Clientes Acreedores Diversos
Mercancías Iva Trasladado
Documentos Por cobrar
Iva Acreditable
Deudores Diversos

Fijo Fijo
Terrenos Hipotecas por pagar
Edificios Documentos por pagar a largo plazo
Mobiliario y Equipo
Equipo de Cómputo
Equipo de Reparto

Diferido Diferido
Gastos de Organización Rentas cobradas por anticipado
Gastos de Instalación Anticipos de Clientes
Papelería y útiles
Propaganda y Publicidad
Primas de Seguro
Rentas pagadas por anticipado
BALANZA DE COMPROBACION EJERCICIO 1

CUENTAS CARGO ABONO DEUDOR ACREEDOR

CAJA $44,200.00 $35,000.00 $9,200.00 $0.00
BANCOS $137,500.00 $130,000.00 $7,500.00 $0.00
MERCANCIAS $167,500.00 $125,700.00 $41,800.00 $0.00
DOCUMENTOS POR PAGAR $10,000.00 $0.00 $10,000.00 $0.00
TERRENOS $0.00 $100,000.00 $0.00 $100,000.00
PROVEEDORES $0.00 $12,500.00 $0.00 $12,500.00
DOCUMENTOS POR COBRAR $20,000.00 $0.00 $20,000.00 $0.00
CLIENTES $24,000.00 $0.00 $24,000.00 $0.00
SUMATORIAS $403,200.00 $403,200.00 $112,500.00 $112,500.00

BALANZA DE COMPROBACION EJERCICIO 2

CUENTAS CARGO ABONO DEUDOR ACREEDOR

CAJA $30,345.00 $7,000.00 $23,345.00 $0.00
BANCOS $57,200.00 $18,000.00 $39,200.00 $0.00
MERCANCIAS $110,000.00 $65,400.00 $44,600.00 $0.00
CAPITAL $0.00 $109,500.00 $0.00 $109,500.00
CLIENTES $2,355.00 $0.00 $2,355.00 $0.00
SUMATORIA $199,900.00 $199,900.00 $109,500.00 $109,500.00

BALANZA DE COMPROBACION EJERCICIO 3

CUENTAS CARGO ABONO DEUDOR ACREEDOR

CAJA $24,000.00 $23,664.00 $336.00 $0.00
BANCOS $145,088.00 $8,700.00 $136,388.00 $0.00
DOCUMENTOS POR COBRAR $90,000.00 $0.00 $90,000.00 $0.00
MERCANCIAS $28,500.00 $26,250.00 $2,250.00 $0.00
PROVEEDORES $0.00 $50,000.00 $0.00 $50,000.00
DOCUMENTOS POR PAGAR $0.00 $20,000.00 $0.00 $20,000.00
CAPITAL $0.00 $150,000.00 $0.00 $150,000.00
VENTAS $0.00 $51,800.00 $0.00 $51,800.00
IVA TRASLADADO $0.00 $8,288.00 $0.00 $8,288.00
COSTO DE VENTA $26,250.00 $0.00 $26,250.00 $0.00
IVA ACREDITABLE $4,464.00 $0.00 $4,464.00 $0.00
PRIMAS DE SEGURO $20,400.00 $0.00 $20,400.00 $0.00
SUMATORIAS $338,702.00 $338,702.00 $280,088.00 $280,088.00
BALANCE GENERAL EJERCICIO 2

ACTIVOS PASIVOS

CAJA $23,345.00
BANCOS $39,200.00 CAPITAL $109,500.00
MERCANCIAS $44,600.00

CLIENTES $2,355.00
$109,500.00 $109,500.00

BALANCE GENERAL EJERCICIO 1

ACTIVO PASIVO
CIRCULANTE CIRCULANTE
CAJA $9,200.00 PROVEEDORES $12,500.00
BANCOS $7,500.00 DOCUMENTOS POR PAGAR $10,000.00
MERCANCIAS $41,800.00 $22,500.00
DOCUMENTOS POR COBRAR $20,000.00
CLIENTES $24,000.00 CAPITAL
$102,500.00 ACTIVO - PASIVO = CAPITAL $180,000.00
FIJO
TERRENOS $100,000.00

TOTAL ACTIVO $100,000.00 $202,500.00

$202,500.00 TOTAL PASIVO + CAPITAL

BALANCE GENERAL EJERCICIO 3

ACTIVO PASIVO
CIRCULANTE CIRCULANTE
CAJA 336.00 PROVEEDORES $50,000.00
BANCOS 136,388.00 DOCUMENTOS POR PAGAR $20,000.00
DOCUMENTOS POR COBRAR 90,000.00 IVA TRASLADADO $8,288.00 $78,288.00
MERCANCIAS 2,250.00
IVA ACREDITABLE 4,464.00 CAPITAL $175,550.00 $175,550.00
233,438.00 ACTIVO - PASIVO = CAPITAL
DIFERIDO
PRIMAS DE SEGURO 20,400.00 20,400.00

TOTAL ACTIVO 253,838.00 TOTAL PASIVO + CAPITAL $253,838.00