Concepto Debe Haber

PI (1) Bancos $80,890.00

Inventarios $15,000.00
Clientes $67,280.00
IVA acreditable $840.00
IVA por acreditar $6,240.00
Proveedores $45,240.00
IVA trasladado $6,480.00
IVA por trasladar $9,280.00
Capital Social $50,000.00
Utilidad acumulada $18,525.00
Reserva legal $975.00
Utilidad $39,750.00
PD (2) Utilidad del ejercicio $1,987.50
Reserva legal $1,987.50
PD (3) Utilidad del ejercicio $37,762.50
Utilidad acumulada $37,762.50
PD (4) IVA trasladado $840.00
IVA acreeditable $840.00
PE (4A) IVA trasladado $5,640.00
Bancos $5,640.00
PE (5) Compras $75,000.00
IVA acreditable $-
IVA por acreditar $-
Bancos $18,750.00
Proveedores $56,250.00
PE (6) Gastos de compra $5,000.00
IVA acreditable $800.00
Bancos $5,800.00
PI (7) Bancos $10,440.00
Devoluciones sobre compras $9,000.00
IVA acreditble $1,440.00
PD (8) Proveedores $5,510.00
Rebajas sobre compras $4,750.00
IVA por acreditar $760.00
PI (9) Bancos $60,000.00
Clientes $40,000.00
Ventas $100,000.00
IVA trasladado $-
IVA por trasladar $-
PE (10) Devoluciones sobre venta $9,550.00
IVA trasladado $1,528.00
Bancos $11,078.00
PD (11) Rebajas sobre ventas $6,000.00
IVA por trasladar $960.00
Clientes $6,960.00
 BANCOS INVENTARIOS
1) $80,890.00 $5,640.00 (4A 1) $15,000.00
7) $10,440.00 $21,750.00 (5 SD) $15,000.00
9) $69,600.00 $5,800.00 (6
$11,078.00 (10
MD) $160,930.00 $44,268.00 (MA
SD) $116,662.00

IVA POR ACREDITAR PROVEEDORES

1) $6,240.00 $760.00 (8 8) $5,510.00
5) $9,000.00
MD) $15,240.00 $760.00 (MA MD) $5,510.00
SD) $14,480.00

CAPITAL SOCIAL UTILIDAD ACUMULADA

$50,000.00 (1
$50,000.00 (SA

COMPRAS GASTOS DE COMPRAS

5) $75,000.00 6) $5,000.00
SD) $75,000.00 SD) $5,000.00

VENTAS DEVOLUCIONES SOBRE VENTAS

$100,000.00 (9 10) $9,550.00
$100,000.00 (SA SD) $9,550.00
 INVENTARIOS CLIENTES
1) $67,280.00 $6,960.00 (11
9)
MD) $67,280.00 $6,960.00
SD) $60,320.00

PROVEEDORES IVA TRASLADADO

$45,240.00 (1 4) $840.00 $6,480.00 (1
$65,250.00 (5 4A) $5,640.00 $5,640.00 (SA
$110,490.00 (MA 10) $1,528.00 $5,800.00 (9
$104,980.00 (SD MD) $1,528.00 $5,800.00 (MA
$4,272.00 (SA

UTILIDAD ACUMULADA RESERVA LEGAL

$18,525.00 (1 $975.00 (1
$37,762.50 (3 $1,987.50 (2
$56,287.50 (SA $2,962.50 (SA

GASTOS DE COMPRAS DEVOLUCIONES SOBRE COMPRA

$9,000.00 (7
$9,000.00 (SA

DEVOLUCIONES SOBRE VENTAS REBAJAS SOBRE VENTAS

11) $6,000.00
SD) $6,000.00
 IVA ACREDITABLE
1) $840.00 $840.00 (4
5) $3,000.00 $1,440.00 (7
6) $800.00
MD) $3,800.00 $1,440.00 (MA
SD) $2,360.00

IVA POR TRASLADAR

11) $960.00 $9,280.00 (1
(9
MD) $960.00 $9,280.00 (MA
$8,320.00 (SA

UTILIDAD
2) $1,987.50 $- (1
3) -$1,987.50 -$1,987.50 (MA

REBAJAS SOBRE COMPRAS

$4,750.00 (8
$4,750.00 (SA
 ALPHA Y OMEGA S.A DE C.V.
BALANCE GENERAL AL 31 DE DICIEMBRE DE 2012
ACTIVO
Circulante
Bancos $116,662.00
Inventarios $26,000.00
Clientes $106,720.00
IVA acreditable $2,360.00
IVA por acreditar $14,480.00
Total activo $266,222.00
PASIVO
Circulante
Proveedores $104,980.00
IVA trasladado $8,072.00
IVA por trasladar $14,720.00
Total pasivo $127,772.00
CAPITAL
Contribuido
Capital social $50,000.00
Ganado
Reserva legal $2,962.50
Utilidad acumulada $56,287.50
Utilidad $29,200.00
Total de capital $138,450.00
TOTAL PASIVO + CAPITAL $266,222.00
 ALPHA Y OMEGA S.A DE C.V.
ESTADO DE RESULTADOS DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2012
CUENTAS 1 2 3
Ventas (3) $100,000.00
(-) Devoluciones sobre ventas (2) $9,550.00
(-) Rebajas sobre ventas (2) $6,000.00 $15,550.00
(=) Ventas netas (4)
Inevtanrio inical (3) $15,000.00
Compras (1) $75,000.00
(+) Gasto de compra (1) $5,000.00
(=) Compras totales (2) $80,000.00
(-) Devoluciones sobre compras (1) $9,000.00
(-) Rebajas sobre compras (1) $4,750.00 $13,750.00
(=) Compras netas (3) $66,250.00
Total de mercancías (3) $81,250.00
(-) Inventario final (3) $26,000.00
(=) Costo de vendido (4)
(=) Utilidad bruta (4)
DE 2012
4

$84,450.00

$55,250.00 $29,200.00
$29,200.00