X.

1 LIBRO DE DIARIO
X.2
FECHA X.3 NOMBRE DE CUENTA
1-Jun X.4 1
1.7 clientes
4.1 costo de produccion
4.2 a: ventas
2.4 iva debito fiscal
1.3 inventario
resultado de la venta al credito

2-Jun 2
1.1 caja y bancos
2.1 a: prestamos bancarios
aquerimos un prestamo bancario

3-Jun 3
1.3 inventario
1.9 iva credito fiscal
1.1 a: caja y bancos
se compro inventarios

4-Jun 4
1.6 vehiculos
1.9 iva credito fiscal
1.2 maquinaria
1.9 iva credito fiscal
1.1 a:caja y bancos
2.3 acreedores
compra de vehiculo y maquinaria

5-Jun 5
1.1 caja y bancos
1.7 a: clientes
los clientes pagan el 60% de la deuda
6-Jun 6
1.1 caja y bancos
1.7 clientes
4.1 costo de produccion
4.2 a:ventas
2.4 iva debito fiscal
1.3 inventario
total de la compra de la empresa

7-Jun 7
2.2 proveedores
2.3 acreedores
1.1 a: caja y bancos
se paga a los proveedores y acreedores

8-Jun 8
4.3 sueldos
1.1 a:caja y bancos
pagos de los sueldos

9-Jul 9
4.4 servicios
1.9 iva credito fiscal
1.1 a:caja y bancos
se pagan los servicios
total
DIARIO
DEBE HABER

Q800,000.00
Q480,000.00
Q714,286.00
Q85,714.00
Q480,000.00

Q1,280,000.00 Q1,280,000.00

Q600,000.00
Q600,000.00

Q600,000.00 Q600,000.00

Q89,286.00
Q10,714.00
Q100,000.00

Q100,000.00 Q100,000.00

Q312,500.00
Q37,500.00
Q714,286.00
Q85,714.00
Q87,500.00
Q1,062,500.00

Q1,150,000.00 Q1,150,000.00

Q768,000.00
Q768,000.00
 Q768,000.00 Q768,000.00

Q294,000.00
Q686,000.00
Q392,000.00
Q875,000.00
Q105,000.00
Q392,000.00

Q1,372,000.00 Q1,372,000.00

Q172,500.00
Q311,875.00
Q484,375.00

Q484,375.00 Q484,375.00

Q285,000.00
Q285,000.00

Q285,000.00 Q285,000.00

Q111,607.00
Q13,393.00
Q125,000.00
Q125,000.00 Q125,000.00
Q6,164,375.00 Q6,164,375.00
d. caja y bancos h
s.1 3
2 4
5 7
6 8
9

Q 830,125.00 s.d
Q 1,912,000.00 Q 1,912,000.00
s.i Q 830,125.00
Q800,000.00
d clientes h
s.i Q 480,000.00 Q768,000.00 5
1 Q 800,000.00
6 Q686,000.00
Q 1,966,000.00 Q768,000.00
Q 1,198,000.00 s.d
Q1,966,000.00 Q1,966,000.00
s.i Q 1,198,000.00

d inventarios h
s.i Q 1,200,000.00 Q480,000.00 1
3 Q89,286.00 Q392,000.00 6
Q 1,289,286.00 Q872,000.00
Q 417,286.00 s.d
Q 1,289,286.00 Q1,289,286.00
s.i Q 417,286.00

d maquinaria h
s.i Q 5,800,000.00
4 Q714,286.00
Q 6,514,286.00 Q -
Q 6,514,286.00 s.d
Q 6,514,286.00 Q 6,514,286.00
s.i Q 6,514,286.00
d vehiculo h
s.i Q 1,900,000.00
4 Q312,500.00
Q 2,212,500.00 Q -
Q 2,212,500.00 s.d
Q 2,212,500.00 Q 2,212,500.00
s.i Q 2,212,500.00

d edificios h
s.i Q 9,500.00
Q 9,500.00 Q -
Q 9,500.00 s.d
Q 9,500.00 Q 9,500.00
s.i Q 9,500.00

d proveedores h
7 Q172,500.00 Q 690,000.00 s.i
Q172,500.00 Q 690,000.00
s.h Q517,500.00
Q690,000.00 Q 690,000.00
Q 517,500.00 s.1

d acreedores h
7 Q311,875.00 Q 185,000.00 s.i
Q1,062,500.00 4
Q311,875.00 Q 1,247,500.00
s.h Q935,625.00
Q1,247,500.00 Q 1,247,500.00
Q 935,625.00 s.i

d capital h
Q 18,175,000.00 s.i
Q - Q 18,175,000.00
s.h Q 18,175,000.00
Q 18,175,000.00 Q 18,175,000.00
 Q 18,175,000.00 s.i

d ventas h
Q 2,500,000.00 s.i
Q714,286.00 1
Q875,000.00 2
Q - Q 4,089,286.00
s.h Q 4,089,286.00
Q 4,089,286.00 Q 4,089,286.00
Q 4,089,286.00 s.i

d costos de ventas h
s.i Q 1,000,000.00
1 Q480,000.00
6 Q392,000.00
Q 1,872,000.00 Q -
Q 1,872,000.00 s.d
Q 1,872,000.00 Q 1,872,000.00
s.i Q 1,872,000.00

d publicidad h
s.i Q 580,000.00
Q 580,000.00 Q -
Q - Q 580,000.00
s.h Q 580,000.00
Q 580,000.00 Q 580,000.00
s.i Q 580,000.00

d seguros h
Q 490,000.00 Q 490,000.00 s.i
Q - Q 490,000.00
Q 490,000.00 s.d
Q 490,000.00 Q 490,000.00
s.i Q 490,000.00 s.i

s mantenimiento h
 Q 350,000.00 s.i
Q 350,000.00
s.h Q 350,000.00
Q 350,000.00 Q 350,000.00
Q 350,000.00 s.i

d sueldos h
s.i Q285,000.00
Q285,000.00
Q285,000.00 s.d
Q285,000.00 Q285,000.00
s.i Q285,000.00

d iva credito fiscal h

3 Q10,714.00
4 Q37,500.00
4 Q85,714.00
Q133,928.00 Q -
Q 133,928.00 s.d
Q 133,928.00 Q 133,928.00
s.i Q 133,928.00

d iva debito fiscal h

Q85,714.00 1
Q105,000.00 6
Q - Q 190,714.00
s.h Q 190,714.00
Q 190,714.00 Q 190,714.00
Q 190,714.00 s.i

d prestamos bancarios h
Q 600,000.00 6
Q 600,000.00
s.h Q 600,000.00
Q 600,000.00 Q 600,000.00
Q 600,000.00 s.i
d servicios h
9 Q111,607.00
Q111,607.00
Q111,607.00 s.d
Q111,607.00 Q111,607.00
s.i Q111,607.00
libro mayor