Tomate Café de Altura Maíz Jocote Marañon Semillas de Jocote sub prod Semillas

Descripcion Limon (150*100) Admon Inventario Caja / Bancos

(200*200*3) (220*200*2) (100*200*3) (300*420) Marañon de Jocote
Total Observaciones
Saldo Inicial 100,000.00
Materia Prima
Abono 60,000.00 40,000.00 60,000.00 20,000.00 20,000.00 200,000.00 - 400,000.00 -
Semilla Tomate 100,000.00 - 100,000.00 -
Semilla Maiz 90,000.00 - 90,000.00 -
Total Materia Prima 160,000.00 40,000.00 250,000.00 20,000.00 20,000.00 - - - 200,000.00 - 590,000.00

Mano de Obra Directa

Administrador 35,542.50 66,346.00 35,542.50 66,346.00 66,346.00 14,217.00 - 284,340.00 -
Peones 411,675.00 411,675.00 411,675.00 411,675.00 411,675.00 - 2,058,375.00 -
Caporal 28,734.00 28,734.00 28,734.00 28,734.00 28,734.00 - 143,670.00 -
Total Materia Prima 475,951.50 506,755.00 475,951.50 506,755.00 506,755.00 - - 14,217.00 - 2,486,385.00

Gastos Indirectos de Produccion

Intereses 2% Mensual 8,000.00 8,000.00 8,000.00 - 24,000.00 -
Gasolina 3,150.00 16,200.00 3,150.00 16,200.00 16,200.00 5,100.00 - 60,000.00 -
Energia Electrica 7,200.00 7,200.00 7,200.00 7,200.00 7,200.00 4,000.00 - 40,000.00 -
Honorarios Agronomo 28,000.00 28,000.00 28,000.00 28,000.00 28,000.00 - 140,000.00 -
Cajas de Madera 8,801.96 6,454.77 4,400.98 1,100.24 9,242.05 - 30,000.00 -
Arbitrio Municipal 60,000.00 44,000.00 30,000.00 7,500.00 63,000.00 - 204,500.00 -
Depreciaciones 9,000.00 122,277.77 9,000.00 139,777.78 102,277.78 5,500.00 - 387,833.33 - 0.00
Total GIP 116,151.96 232,132.54 81,750.98 207,778.02 233,919.83 - - 14,600.00 - - 886,333.33

Total costo de producción 752,103.46 778,887.54 807,702.48 734,533.02 760,674.83 - 28,817.00 200,000.00 - 3,962,718.33

Gastos de venta
Semillas de Jocote Marañon -58,513.45 58,513.45 -
Material de Empaque 167,580.00 28,500.00 252,000.00 18,900.00 - 466,980.00
Sub producto semilla jocote marañon -4,000.00 4,000.00 -
Inventario café de altura 2022 190,000.00 190,000.00
Costo de producción y venta 752,103.46 1,136,467.54 807,702.48 763,033.02 954,161.39 73,413.45 4,000.00 28,817.00 200,000.00 - 4,239,698.33 - 0.00

Produccion Terminada

Produccion Terminada QQ 120,000.00 83,790.00 60,000.00 14,250.00 126,000.00 9,450.00 525.00

Produccion en proceso QQ 4,410.00 - 750.00 - - -
Total producción 120,000.00 88,200.00 60,000.00 15,000.00 126,000.00 9,450.00 525.00

Costos Unitarios QQ 6.27 13.56 13.46 53.55 7.57 7.77 7.62

Presentacion 25 Libras 167,580.00 28,500.00
Presentacion 50 Libras 83,790.00 14,250.00
Presentacion 25 Libras 3.3908 13.39
GRUPO MILLENNIALS CIENCIAS ECONÓMICAS USAC
RESOLUCIÓN REPASO PRIMER PARCIAL, CURSO:
Presentacion 50 Libras 6.7816 26.77
 
CONTABILIDAD 8
NOVENO SEMESTRE, ESCUELA DE AUDITORIA
1) SUELDOS ANUALES: (AGREGAR BONIFIC-INCENTIVO, CUOTA PATRONAL = 10.67 % y PRESTACIONES 30%)

Tomate Café de Altura Maíz

Descripcion Monto
(200*200*3) (220*200*2) (100*200*3)
Administrador 284,340.00 35,542.50 66,346.00 35,542.50
Sueldos 200,000.00 25,000.00 46,666.67 25,000.00
Bonificacion 3,000.00 375.00 700.00 375.00
Cuota Patronal 21,340.00 2,667.50 4,979.33 2,667.50
Prestaciones 60,000.00 7,500.00 14,000.00 7,500.00
Peones 2,058,375.00 411,675.00 411,675.00 411,675.00
Sueldos 1,250,000.00 250,000.00 250,000.00 250,000.00
Bonificacion 300,000.00 60,000.00 60,000.00 60,000.00
Cuota Patronal 133,375.00 26,675.00 26,675.00 26,675.00
Prestaciones 375,000.00 75,000.00 75,000.00 75,000.00

Caporal de Campo 143,670.00 28,734.00 28,734.00 28,734.00

Sueldos 100,000.00 20,000.00 20,000.00 20,000.00
Bonificacion 3,000.00 600.00 600.00 600.00
Cuota Patronal 10,670.00 2,134.00 2,134.00 2,134.00
Prestaciones 30,000.00 6,000.00 6,000.00 6,000.00
** Total ** 2,486,385.00 475,951.50 506,755.00 475,951.50

2) Intereses préstamo 200,000.00

Café de Altura Jocote Marañon

Intereses (220*200*2)
Limon (150*100) (300*420)

48,000.00 8,000.00 8,000.00 8,000.00

4,000.00
24,000.00

3) Gasolina 60,000.00

Descripción Monto Tomate Café de Altura Maíz

(200*200*3) (220*200*2) (100*200*3)
Tractor 60% 36,000.00 12,000.00
Camion 35% 21,000.00 3,150.00 4,200.00 3,150.00
Administracion 5% 3,000.00
Total 60,000.00 3,150.00 16,200.00 3,150.00

4) Energia Electrica 40,000.00

Tomate Café de Altura Maíz

Descripcion Monto
(200*200*3) (220*200*2) (100*200*3)
 Plantaciones 90% 36,000.00 7,200.00 7,200.00 7,200.00
Admon 10% 4,000.00
Total 40,000.00 7,200.00 7,200.00 7,200.00

5) Cajas de Madera 30,000.00

Produccion Terminada
Tomate 120,000.00
Café altura 88,000.00
Maiz 60,000.00
Limon 15,000.00
Jocote Marañon 126,000.00
Total 409,000.00

Tomate 8,801.96
Café altura 6,454.77
Maiz 4,400.98
Limon 1,100.24
Jocote Marañon 9,242.05
Total 30,000.00

6) Arbitrio

Produccion Terminada
Tomate 120,000.00 60,000.00
Café altura 88,000.00
Maiz 60,000.00
Limon 15,000.00
Jocote Marañon 126,000.00
Total 409,000.00
Costo por quintal 0.5
Valor a distribuir 204,500.00

Tomate 60,000.00
Café altura 44,000.00
Maiz 30,000.00
Limon 7,500.00
Jocote Marañon 63,000.00
Total 204,500.00

7) Depreciaciones
 Valor a Valor
Descripcion % Depreciacion Tiempo
Depreciar Depreciacion
Eq. Pozo de Agua 150,000.00 20 12 M 30,000.00
Tractor 160,000.00 20 12 M 32,000.00
Plantacion de Café 400,000.00 15 12 M 60,000.00
Camion 200,000.00 20 12 M 40,000.00
Despulpadora de café 100,000.00 20 12 M 20,000.00
Eq. Clasificacion cosechas 200,000.00 20 12 M 40,000.00
Plantancion de Limon 650,000.00 15 12 M 97,500.00
Plantacion de Jocote 400,000.00 15 12 M 60,000.00
Eq. Limpieza Mecanica 100,000.00 20 5M 8,333.33
387,833.33

8) Material de Empaque

Café de Altura Limon Jocote Marañon Semilla Jocote

Marañon

Inventario y producción Cant. QQ Cant. QQ Cant. QQ Cant. QQ

Inventario 2022 200 - -
Cosecha 2023 88,000 15,000 126,000 10,500
Total 88,200 15,000 126,000 10,500

Ventas 95% 95% 100% 100%

Inventario 2022 200 - - -
Cosecha 2023 83,590 14,250 126,000 9,450
Total ventas 83,790 14,250 126,000 9,450

Inventario 4,410 750 - -

Costo Cantidad
Descripcion Presentacion 25 Presentacion 50 Presentacion 25 Presentacion 50
lbs lbs lbs lbs
Café 0.5 1 167,580 83,790
Limon 0.5 1 28,500 14,250

100 lbs 100 lbs

Semillas Jocote 2 9,450
Jocote marañon 0.5 504,000
y PRESTACIONES 30%)

Jocote Marañon
Limon (150*100) (300*420) Admon Total

66,346.00 66,346.00 14,217.00 284,340.00

46,666.67 46,666.67 10,000.00 200,000.00
700.00 700.00 150.00 3,000.00
4,979.33 4,979.33 1,067.00 21,340.00
14,000.00 14,000.00 3,000.00 60,000.00
411,675.00 411,675.00 - 2,058,375.00
250,000.00 250,000.00 - 1,250,000.00
60,000.00 60,000.00 300,000.00
26,675.00 26,675.00 133,375.00
75,000.00 75,000.00 375,000.00

28,734.00 28,734.00 - 143,670.00

20,000.00 20,000.00 100,000.00
600.00 600.00 3,000.00
2,134.00 2,134.00 10,670.00
6,000.00 6,000.00 30,000.00
506,755.00 506,755.00 14,217.00 2,486,385.00

GRUPO MILLENNIALS CIENCIAS ECONÓMICAS USAC

RESOLUCIÓN REPASO PRIMER PARCIAL, CURSO:
 
CONTABILIDAD 8
NOVENO SEMESTRE, ESCUELA DE AUDITORIA

Jocote Marañon
Limon (150*100)
(300*420) Admon Total

12,000.00 12,000.00 36,000.00

4,200.00 4,200.00 2,100.00 21,000.00 12,600.00 4,200.00
3,000.00 3,000.00
16,200.00 16,200.00 5,100.00 60,000.00

Jocote Marañon
Limon (150*100)
(300*420) Admon Total
7,200.00 7,200.00 - 36,000.00
4,000.00 4,000.00
7,200.00 7,200.00 4,000.00 40,000.00
 Tomate Café de Altura Maíz Jocote Marañon
Limon (150*100) Admon Total
(200*200*3) (220*200*2) (100*200*3) (300*420)

3,000.00 7,500.00 3,000.00 7,500.00 7,500.00 1,500.00 30,000.00

10,666.67 10,666.67 10,666.66 32,000.00
60,000.00 60,000.00
6,000.00 8,000.00 6,000.00 8,000.00 8,000.00 4,000.00 40,000.00
20,000.00 20,000.00
13,333.33 13,333.33 13,333.34 40,000.00
97,500.00 97,500.00
60,000.00 60,000.00
2,777.77 2,777.78 2,777.78 8,333.33
9,000.00 122,277.77 9,000.00 139,777.78 102,277.78 5,500.00 387,833.33

Total inventario
Costo semilla jocote marañon
Cant. QQ
200 Costo de producción Jocote marañon 760,674.83
239,500
239,700 Producción Jocote marañon 126,000
Producción semilla Jocote marañon 10,500
Total Producción 136,500
Total inventario
200
233,290
233,490

Total
Presentacion 25 Presentacion 50 Total
lbs lbs
83,790 83,790 167,580
14,250 14,250 28,500

100 lbs
18,900
252,000
MICAS USAC
CURSO:

TORIA
 24,000.00 12,000.00

13333.33333

Mz qq =
Costo 300 35 10500

qq 702,161.39 5%
qq 58,513.45
SEMILLA SECA 9,975.00

prod. Venta 9,476.25 a

9,450.00 b
473.81 10,000.00 4,000.00