LA EMPRESA COMERCIAL TIENDAS F PERU.

PRESENTA LA SIGUIENTE INFORMACION

DE SU PRODUCTO LAVADORAS ELECTRICAS DE 500 LITROS DE CAPACIDAD, MARCA LG MODELO 2022.

FECHA DESCRIPCION CANTIDAD P.U

SALDO INCIAL 80 170,000.00
1/3/2022 COMPRA 120 185,000.00
1/5/2022 COMPRA 140 192,000.00
1/7/2022 COMPRA 120 178,000.00
1/8/2022 COMPRA 100 188,000.00
1/9/2022 VENDE 556 245,000.00
1/11/2022 COMPRA 60 190,000.00
1/13/2022 COMPRA 75 195,000.00
1/15/2022 COMPRA 40 202,000.00
1/16/2022 COMPRA 110 205,000.00
1/17/2022 VENDE 123 260,000.00
1/19/2022 COMPRA 54 180,000.00
1/21/2022 COMPRA 68 194,000.00
1/23/2022 COMPRA 85 200,000.00
1/26/2022 COMPRA 102 178,000.00
1/30/2022 VENDE 290 280,000.00

SE PIDE:
DESARROLLAR LA VALUACION DE INVENTARIOS DE ACUERDO AL METODO
PEPS, UEPS Y PROMEDIO
ASI COMO HALLAR EL COSTO DE VENTAS, LA UTILIDAD NETA, RENTABILIDAD
Y HALLAR EL IMPUESTO BAJO LOS TERMINOS DEL REGIMEN MYPE TRIBUTARIO TENIENDO EN CONSIDERACIÓN Q

GASTOS ADMINISTRATIVOS 37,225,000

GASTOS VENTA 42,256,000
PRESENTA LA SIGUIENTE INFORMACION
DE 500 LITROS DE CAPACIDAD, MARCA LG MODELO 2022.

DE ACUERDO AL METODO

ILIDAD NETA, RENTABILIDAD

EL REGIMEN MYPE TRIBUTARIO TENIENDO EN CONSIDERACIÓN QUE:
 METODO DE VALUACION DE INVENTARIOS
METODO PEPS

ENTRADAS SALIDAS SALDOS

FECHA CONCEPTO
CANT. V.U. V. TOTAL CANT. V.U. V. TOTAL CANT. V.U. V. TOTAL
SALDO INICIAL 80 170,000.00 13,600,000.00
1/3/2022 COMPRA 120 185,000.00 22,200,000.00 120 185,000.00 22,200,000.00
1/5/2022 COMPRA 140 192,000.00 26,880,000.00 140 192,000.00 26,880,000.00
1/7/2022 COMPRA 120 178,000.00 21,360,000.00 120 178,000.00 21,360,000.00
1/8/2022 COMPRA 100 188,000.00 18,800,000.00 100 188,000.00 18,800,000.00
1/9/2022 VENDE 80 170,000.00 13,600,000.00 556
120 185,000.00 22,200,000.00
140 192,000.00 26,880,000.00
120 178,000.00 21,360,000.00
96 188,000.00 18,048,000.00 4 188,000.00 752,000.00
1/11/2022 COMPRA 60 190,000.00 11,400,000.00 60 190,000.00 11,400,000.00
1/13/2022 COMPRA 75 195,000.00 14,625,000.00 75 195,000.00 14,625,000.00
1/15/2022 COMPRA 40 202,000.00 8,080,000.00 40 202,000.00 8,080,000.00
1/16/2022 COMPRA 110 205,000.00 22,550,000.00 110 205,000.00 22,550,000.00
1/17/2015 VENDE 4 188,000.00 752,000.00 123
60 190,000.00 11,400,000.00
59 195,000.00 11,505,000.00 16 195,000.00 3,120,000.00
40 202,000.00 8,080,000.00
110 205,000.00 22,550,000.00
1/19/2015 COMPRA 54 180,000.00 9,720,000.00 54 180,000.00 9,720,000.00
1/21/2015 COMPRA 68 194,000.00 13,192,000.00 68 194,000.00 13,192,000.00
1/23/2015 COMPRA 85 200,000.00 17,000,000.00 85 200,000.00 17,000,000.00
1/26/2015 COMPRA 102 178,000.00 18,156,000.00 102 178,000.00 18,156,000.00
1/30/2015 VENDE 16 195,000.00 3,120,000.00
40 202,000.00 8,080,000.00 290
110 205,000.00 22,550,000.00
54 180,000.00 9,720,000.00
68 194,000.00 13,192,000.00
 2 200,000.00 400,000.00 83.00 200,000.00 16,600,000.00
102 178,000.00 18,156,000.00

TOTALES COMPRAS 203,963,000.00 C. VENTAS 182,807,000.00

INVENTARIO INICIAL 13,600,000.00

(+) COMPRAS 203,963,000.00
(-) INVENTARIO FINAL 34,756,000.00
COSTO DE VENTAS 182,807,000.00
556
 ESTADO DE RESULTADO
(METODO PEPS)

VENTAS 249,400,000.00
556 245,000.00 136,220,000.00
123 260,000.00 31,980,000.00
290 280,000.00 81,200,000.00

- COSTO DE VENTA 182,807,000.00

UTILIDAD BRUTA 66,593,000.00
- GASTOS ADMINISTRATIVOS 37,225,000.00
- GASTOS DE VENTAS 42,256,000.00
UTILIDAD ANTES DE IMPUESTOS -12,888,000.00
- IMPUESTO A LA RENTA 29 S/ 60,423.97 -3,815,415.00 15 UIT 10%
UTILIDAD NETA -9,072,585.00 29.50%
TOTAL

RENTABILIDAD =UTILIDAD NETA -9,072,585.00

X 100 -3.63776464
VENTAS 249,400,000.00
MYPE: Hasta 15 UIT, vas a pagar el 10% RÉGIMEN MYPE TRIBUTARIO
15 UIT

RMT

-12,888,000.00 UIT 4600

6900.00 15 69000
-3822315 10%
-9,072,585.00 IMP. 1 6900

-9,072,585.00 -3.63776464 -12,888,000.00

249,400,000.00 69000
-12,957,000.00
29.50%
IMP. 2 -3822315
UIT DEL 2022
 METODO DE VALUACION DE INVENTARIOS
METODO PEPS

ENTRADAS SALIDAS SALDOS

FECHA CONCEPTO
CANT. V.U. V. TOTAL CANT. V.U. V. TOTAL CANT. V.U. V. TOTAL
SALDO INICIAL 80 170,000.00 13,600,000.00
1/3/2022 COMPRA 120 185,000.00 22,200,000.00 120 185,000.00 22,200,000.00
1/5/2022 COMPRA 140 192,000.00 26,880,000.00 140 192,000.00 26,880,000.00
1/7/2022 COMPRA 120 178,000.00 21,360,000.00 120 178,000.00 21,360,000.00
1/8/2022 COMPRA 100 188,000.00 18,800,000.00 100 188,000.00 18,800,000.00
1/9/2022 VENDE 100 188,000.00 18,800,000.00
120 178,000.00 21,360,000.00
140 192,000.00 26,880,000.00
120 185,000.00 22,200,000.00
76 170,000.00 12,920,000.00 4 170,000.00 680,000.00
1/11/2022 COMPRA 60 190,000.00 11,400,000.00 60 190,000.00 11,400,000.00
1/13/2022 COMPRA 75 195,000.00 14,625,000.00 75 195,000.00 14,625,000.00
1/15/2022 COMPRA 40 202,000.00 8,080,000.00 40 202,000.00 8,080,000.00
1/16/2022 COMPRA 110 205,000.00 22,550,000.00 110 205,000.00 22,550,000.00
1/17/2015 VENDE 110 205,000.00 22,550,000.00
13 202,000.00 2,626,000.00 4 170,000.00 680,000.00
60 190,000.00 11,400,000.00
75 195,000.00 14,625,000.00
27 202,000.00 5,454,000.00
1/19/2015 COMPRA 54 180,000.00 9,720,000.00 54 180,000.00 9,720,000.00
1/21/2015 COMPRA 68 194,000.00 13,192,000.00 68 194,000.00 13,192,000.00
1/23/2015 COMPRA 85 200,000.00 17,000,000.00 85 200,000.00 17,000,000.00
1/26/2015 COMPRA 102 178,000.00 18,156,000.00 102 178,000.00 18,156,000.00
1/30/2015 VENDE 102 178,000.00 18,156,000.00
85 200,000.00 17,000,000.00
68 194,000.00 13,192,000.00
35 180,000.00 6,300,000.00 19 180,000.00 3,420,000.00
27 202,000.00 5,454,000.00
 75 195,000.00 14,625,000.00
60 190,000.00 11,400,000.00
4 170,000.00 680,000.00

TOTALES COMPRAS 203,963,000.00 C. VENTAS 181,984,000.00

INVENTARIO INICIAL 13,600,000.00

(+) COMPRAS 203,963,000.00
(-) INVENTARIO FINAL 35,579,000.00
COSTO DE VENTAS 181,984,000.00
556 1800

123
123

290
290
 ESTADO DE RESULTADO
(METODO PEPS)

VENTAS 249,400,000.00
556 245,000.00 136,220,000.00
123 260,000.00 31,980,000.00
290 280,000.00 81,200,000.00

- COSTO DE VENTA 181,984,000.00

UTILIDAD BRUTA 67,416,000.00
- GASTOS ADMINISTRATIVOS 37,225,000.00
- GASTOS DE VENTAS 42,256,000.00
UTILIDAD ANTES DE IMPUESTOS -12,065,000.00
- IMPUESTO A LA RENTA 29 S/ 60,423.97 -3,572,630.00 15 UIT 10%
UTILIDAD NETA -8,492,370.00 29.50%
TOTAL

RENTABILIDAD =UTILIDAD NETA -8,492,370.00

X 100 -3.40512029
VENTAS 249,400,000.00
MYPE: Hasta 15 UIT, vas a pagar eRÉGIMEN MYPE TRIBUTARIO
15 UIT

RMT

-12,065,000.00 UIT 4600

6900.00 15 69000
-3579530 10%
-8,492,370.00 IMP. 1 6900

-8,492,370.00 -3.40512029 -12,065,000.00

249,400,000.00 69000
-12,134,000.00
29.50%
IMP. 2 -3579530
UIT DEL 2022
 METODO DE VALUACION DE INVENTARIOS
METODO PROMEDIO

ENTRADAS SALIDAS SALDOS

FECHA CONCEPTO
CANT. V.U. V. TOTAL CANT. V.U. V. TOTAL CANT. V.U. V. TOTAL
SALDO INICIAL 80 170,000.00 13,600,000.00
1/3/2022 COMPRA 120 185,000.00 22,200,000.00 200 179,000.00 35,800,000.00
1/5/2022 COMPRA 140 192,000.00 26,880,000.00 340 184,352.94 62,680,000.00
1/7/2022 COMPRA 120 178,000.00 21,360,000.00 460 182,695.65 84,040,000.00
1/8/2022 COMPRA 100 188,000.00 18,800,000.00 560 183,642.86 102,840,000.00
1/9/2015 VENDE 560 183,642.86 102,840,000.00 0 183,642.86 0.00
1/11/2015 COMPRA 60 190,000.00 11,400,000.00 60 190,000.00 11,400,000.00
1/13/2015 COMPRA 75 195,000.00 14,625,000.00 135 192,777.78 26,025,000.00
1/15/2015 COMPRA 40 202,000.00 8,080,000.00 175 194,885.71 34,105,000.00
1/16/2015 COMPRA 110 205,000.00 22,550,000.00 285 198,789.47 56,655,000.00
1/17/2015 VENDE 123 198,789.47 24,451,105.26 162 198,789.47 32,203,894.74
1/19/2015 COMPRA 54 180,000.00 9,720,000.00 216 194,092.11 41,923,894.74
1/21/2015 COMPRA 68 194,000.00 13,192,000.00 284 194,070.05 55,115,894.74
1/23/2015 COMPRA 85 200,000.00 17,000,000.00 369 195,436.03 72,115,894.74
1/26/2015 COMPRA 102 178,000.00 18,156,000.00 471 191,660.07 90,271,894.74
1/30/2015 VENDE 290 191,660.07 55,581,421.39 181 191,660.07 34,690,473.35
TOTALES 203,963,000.00 182,872,526.65

INVENTARIO INICIAL 13,600,000.00

(+) COMPRAS 203,963,000.00
(-) INVENTARIO FINAL -34,690,473.35
COSTO DE VENTAS 182,872,526.65
 ESTADO DE RESULTADO
(METODO PEPS)

VENTAS 249,400,000.00
556 245,000.00 136,220,000.00
123 260,000.00 31,980,000.00
290 280,000.00 81,200,000.00

- COSTO DE VENTA 182,872,526.65

UTILIDAD BRUTA 66,527,473.35
- GASTOS ADMINISTRATIVOS 37,225,000.00
- GASTOS DE VENTAS 42,256,000.00
UTILIDAD ANTES DE IMPUESTOS -12,953,526.65
- IMPUESTO A LA RENTA 29.5% S/ 60,423.97 -3,834,745.36 15 UIT 10%
UTILIDAD NETA -9,118,781.29 29.50%
TOTAL

RENTABILIDAD = UTILIDAD NETA -9,118,781.29

X 100 -3.65628761
VENTAS 249,400,000.00

PEPS UEPS PROMEDIO

182,807,000.00 181,984,000.00 182,872,526.65
MYPE: Hasta 15 UIT, vas a pagar eRÉGIMEN MYPE TRIBUTARIO
15 UIT

RMT

-12,953,526.65 UIT 4600

6900.00 15 69000
-3841645.3621 10%
-9,118,781.29 IMP. 1 6900

-9,118,781.29 -3.65628761 -12,953,526.65

249,400,000.00 69000
-13,022,526.65
29.50%
IMP. 2 -3841645.3621
UIT DEL 2022