Materia: Contabilidad de Operaciones Internacionales

Práctica transacciones en moneda extranjera, reconocimiento inicial y posterior B15

Nombre: Andrea Elizabeth Flores Ortiz

Práctica 2

Empesa Comercializadora 1, compra venta de Muebles

Los saldos iniciales ya tienen reversado el reconocimiento final del mes de Abtl
Saldos Iniciales al 01 de Octubre 19.5002
USD PESOS USD
Bancos 800.00 15,600.16 Cuentas por pagar
6,500.00 9/5/2019 18.8523 100.00
Cuentas por cobrar 9/28/2019 19.5044 50.00
9/18/2019 19.2275 100.00 1,922.75
9/30/2019 19.5002 200.00 3,900.04
Inventario 5,800.00 Capital Social
Activo Fijo 36,200.00 Resultado del Ejercico
69,922.95

Operaciones
10/15/2019 Compra de Mercancia por 100 USD a 30 dias 1
10/17/2019 Nos pagan los clientes 100 USD 2
10/15/2019 Vendemos a 30 dias 500 USD con un costo de 250 USD 3
10/30/2019 Pagamos a proveedores 100 USD 4
10/31/2019 Nos pagan los clientes 200 USD 5

NOTA, Utilizar 4 cuentas para el registro de la fluctuacion cambiaria

Ganacia en Cambio Realizada
Perdida en cambio Realizada
Ganancia en Cambio No realizada
Pérdida en cambio No realizada
 1/25/2021

PESOS

1885.23
975.22

56,781.12
10,281.38
69,922.95
-
 usd Debe Haber
-----1-----
10/15/2019 Compra de Mercancia por 100 USD a 30 dias
TC 19.3217

Inventario 100 1932.17

Proveedores 1932.17
-----2----
10/17/2019 Nos pagan los clientes 100 USD
TC 19.252
Banco 100 1,925.20
Clientes 1,922.75
Ganancia cambiaria 2.45

-----3----
10/15/2019 Vendemos a 30 dias 500 USD con un costo de 250 USD
TC 19.3217
Clientes 500 9,660.85
Ingreso 9,660.85
-----3a----
Costo de Ventas 250 4,830.43
Inventario 4,830.43
-----4----
10/30/2019 Pagamos a proveedores 100 USD
TC 19.0543
Proveedores 100 1,885.23
Perdida cambiaria 20.20
Bancos 100 1,905.43

-----5----
10/31/2019 Nos pagan los clientes 200 USD
TC 19.1167
Bancos 200 3,823.34
Perdida cambiaria 2,957.11
Clientes 200 6,780.45
1/25/2021

Diferencia cambiaria
Perdida Ganancia
 Saldo en Saldo en
Cuentas por cobrar Saldo en Pesos Pago en USD Pag en MXN dolares pesos
9/18/2019 19.2275 100.00 1,922.75 100 1922.75 - -
9/30/2019 19.5002 200.00 3,900.04 50 975.01 150.00 2,925.03
300.00 5,822.79 150.00 2,897.76 150.00
10/15/2019 19.3217 500 9,660.85 500.00 9,660.85
650.00 12,585.88

Saldo en Saldo en
USD PESOS Pago en USD Pag en MXN dolares pesos
Cuentas por pagar
9/5/2019 18.8523 100.00 1885.23 100 1,885.23 - -
9/28/2019 19.5044 50.00 975.22 20 390.09 30.00 585.13
150.00 2860.45 120 2,275.32 30.00 585.13
 Saldo en Saldo en
Pago en USD Pag en MX dolares pesos

100 1950.02 50.00 975.01

250 4830.425 250.00 4,830.43

350 6780.445
Día Ene Feb Mar Abr May Jun Jul Ago Sep
1 19.6566 19.1623 19.2201 19.3793 19.0120 19.0683 19.1685 19.0747 20.0988
2 19.6566 19.0388 19.2607 19.3779 19.0120 19.0683 19.2087 18.9929 20.0988
3 19.6512 19.0388 19.2607 19.2169 19.0099 19.0683 19.0760 19.1627 20.0696
4 19.5878 19.0388 19.2607 19.2279 19.1014 19.6426 19.0694 19.1627 20.1253
5 19.6073 19.0388 19.2978 19.1805 19.1014 19.7609 19.0502 19.1627 20.0039
6 19.6073 19.1098 19.3039 19.1728 19.1014 19.6007 18.9947 19.3116 19.7806
7 19.6073 19.0824 19.2597 19.1728 19.0012 19.5418 18.9947 19.5731 19.6834
8 19.4902 19.1058 19.3708 19.1728 18.9781 19.7084 18.9947 19.6291 19.6834
9 19.3208 19.0800 19.5225 19.0805 19.0499 19.7084 19.0446 19.6953 19.6834
10 19.3479 19.0800 19.5225 18.9701 19.0837 19.7084 18.9116 19.5118 19.5623
11 19.2456 19.0800 19.5225 18.9229 19.2623 19.6528 19.0043 19.5118 19.5398
12 19.1714 19.0893 19.4902 18.8360 19.2623 19.2040 19.2425 19.5118 19.5354
13 19.1714 19.2524 19.4243 18.8432 19.2623 19.1222 19.1227 19.4283 19.5478
14 19.1714 19.2592 19.3049 18.8432 19.1374 19.1383 19.1227 19.5803 19.4265
15 19.1236 19.4084 19.3320 18.8432 19.1928 19.1645 19.1227 19.4630 19.4265
16 19.0064 19.3569 19.3233 18.7719 19.1427 19.1645 19.0307 19.5763 19.4265
17 19.0457 19.3569 19.3233 18.8489 19.1236 19.1645 18.9803 19.6365 19.4265
18 18.9908 19.3569 19.3233 18.9516 19.0710 19.1487 19.0781 19.6365 19.3665
19 19.0630 19.3625 19.3233 18.9516 19.0710 19.1924 19.0233 19.6365 19.4262
20 19.0630 19.2578 19.2176 18.9516 19.0710 19.1011 19.0108 19.5669 19.3528
21 19.0630 19.1778 19.0004 18.9516 19.1454 19.1753 19.0108 19.8153 19.3981
22 19.0844 19.1835 18.9098 18.9516 19.0908 18.9804 19.0108 19.7522 19.3981
23 19.1902 19.2652 18.8694 18.8480 19.0309 18.9804 19.0123 19.6798 19.3981
24 19.1297 19.2652 18.8694 18.8359 18.9755 18.9804 19.0659 19.7467 19.4478
25 19.0771 19.2652 18.8694 18.9578 19.0122 19.0661 19.1315 19.7467 19.4459
26 18.9859 19.1394 19.1369 19.0046 19.0122 19.1833 19.0894 19.7467 19.4587
27 18.9859 19.1185 19.0151 19.0942 19.0122 19.2271 19.0623 19.8402 19.5775
28 18.9859 19.1630 19.0989 19.0942 19.0658 19.1442 19.0623 19.9086 19.6363
29 18.9280 19.3201 19.0942 19.0521 19.1685 19.0623 19.9934 19.6363
30 19.0381 19.3793 18.9414 19.1652 19.1685 19.0699 20.0314 19.6363
31 18.9972 19.3793 19.2395 19.0900 20.0988
Día Ene Feb Mar Abr May Jun Jul Ago Sep
T.C. Prom. 19.2274 19.1833 19.2488 19.0163 19.0919 19.2668 19.0619 19.5866 19.6099

Cross-Rate 18.9972 19.1630 19.3793 18.9414 19.2395 19.1685 19.0900 20.0988 19.6363

USD-EURO

MXN-EURO
TC REVALUACIÓN
MXN-EURO
JPY
Ene Feb Mar Abr May Jun Jul Ago Sep
Oct Nov Dic Día
19.6808 19.1643 19.6113 1 2017 2018
19.7345 19.1948 19.6113 2 Ene 21.0212 18.6196
19.7792 19.1948 19.5352 3 Feb 19.8335 18.6456
19.7985 19.1948 19.5717 4 Mar 18.8092 18.3445
19.7368 19.1058 19.5678 5 Abr 19.0670 18.8644
19.7368 19.1525 19.4707 6 May 18.5121 19.7499
19.7368 19.2125 19.3688 7 Jun 17.8973 19.8633
19.5255 19.1953 19.3688 8 Jul 17.6886 18.5515
19.5522 19.1327 19.3688 9 Ago 17.8760 19.0659
19.5840 19.1327 19.3247 10 Sep 18.1979 18.8120
19.5689 19.1327 19.2302 11 Oct 19.1474 19.8022
19.4764 19.1068 19.2362 12 Nov 18.5848 20.4108
19.4764 19.1090 19.2362 13 Dic 19.7354 19.6829
19.4764 19.2178 19.1785 14 TC Bgt 19.5002 18.6000
19.3217 19.4543 19.1785 15
19.2652 19.4228 19.1785 16
19.2520 19.4228 19.0455 17
19.2135 19.4228 18.9702 18
19.1602 19.4228 18.9165 19
19.1602 19.2063 18.9542 20
19.1602 19.3687 18.9640 21
19.1492 19.4800 18.9640 22
19.1422 19.4138 18.9640 23
19.1050 19.4138 18.9133 24
19.1258 19.4138 18.9133 25
19.0878 19.3987 18.9133 26
19.0878 19.4468 18.9643 27
19.0878 19.5185 18.9445 28
19.0820 19.5607 18.9445 29
19.0543 19.6113 18.9445 30
19.1167 18.8452 31 19.2616
Oct Nov Dic Día
19.3689 19.3075 19.1677 19.2614

19.1167 19.6113 18.8452

#DIV/0!

#DIV/0!

#DIV/0!
#DIV/0!
Oct Nov Dic
 2019
18.9972 0.01%
19.1630 -0.85%
19.3793 -1.96%
18.9414 0.31%
19.2395 -1.24%
19.1685 -0.88%
19.0900 -0.47%
20.0988 -5.47%
19.6363 -3.24%
19.1167 -0.61%
19.6113 -3.12%
18.8452 0.82%
19.0000
19.3129 -0.3129
-1.6%