NICASOL, S.A.

Estado de situación financiera

Al 31 de enero 2023
Expresado en córdobas

Activos Monto Pasivos

Activo Corriente Pasivo Corriente
Caja C$ 40,000.00 Proveedores
Banco C$ 30,000,000.00 Acreedores diversos
Inventario C$ 9,000,000.00 Total Pasivo Corriente
Cuentas por cobrar C$ 50,000.00 Pasivo No Corriente
Total Activo Corriente C$ 39,090,000.00 Documentos por pagar
Activo No Corriente Préstamos por pagar
Terreno C$ 2,880,000.00 Total Pasivo No Corriente
Edificio C$ 16,200,000.00 Total Pasivos
Mobiliario y equipo de oficina C$ 520,000.00 Patrimonio
Equipo rodante C$ 8,100,000.00 Capital social
Equipo de reparto C$ 9,180,000.00 Utilidad acumulada
Equipo de cómputo C$ 900,000.00 Reserva legal
Depreciación acumulada -C$ 4,212,500.00 Total Patrimonio
Total Activo No Corriente C$ 33,567,500.00

Total Activos C$ 72,657,500.00 Total Pasivos y Patrimonio

Elabora Revisa

Lic. Yeris Irigoyen CPA. Adriana Almanza

Auxiliar contable Contador general
 , S.A.
ón financiera
ro 2023
córdobas

Pasivos Monto
asivo Corriente
oveedores C$ 2,160,000.00
creedores diversos C$ 500,000.00
otal Pasivo Corriente C$ 2,660,000.00
asivo No Corriente
ocumentos por pagar C$ 3,000,000.00
éstamos por pagar C$ 4,500,000.00
otal Pasivo No Corriente C$ 7,500,000.00
otal Pasivos C$ 10,160,000.00
atrimonio
apital social C$ 50,000,000.00
ilidad acumulada C$ 9,997,500.00
eserva legal C$ 2,500,000.00
otal Patrimonio C$ 62,497,500.00

otal Pasivos y Patrimonio C$ 72,657,500.00

Autoriza

CPA. Aramis Balitán

Administrador
 Acreedor Factura sin IVA Administración
Unión FENOSA C$ 3,500.00 30%
ENACAL C$ 700.00 100%
CLARO C$ 2,435.00 40%
Total C$ 6,635.00

Activo Administración
Edificio
Mobiliario y equipo de oficina 70%
Equipo rodante
Equipo de reparto
Equipo de cómputo 70%

Nombres y apellidos Cargo

Aramis Fabián Ferdinand Balitán Medina Gerente general
Adriana Fantina Avellán Almanza Administradora
Dina Esther Cabistán Mora Secretaria
Yeris Antonio Irigoyen Rodríguez Contador general
Yolver Bladimir Amaro Rayo Auxiliar contable
Bianca Dalila Saucedo León Cajera
Román Agustín Quintanilla Caballero Responsable de bodega
Rodrigo Fernando García Vásquez Chofer
Walter Ismael Sánchez Che Guarda
Oliver Giovanni Montalván Castro Vendedor
Nahíma Lorena Juárez Carazo Vendedora
Ender Andrés Moreno Icabalceta Limpieza
Svetlana Azucena Morazán Carrillo Gerente de ventas
Total
 Ventas IVA Total Administración
70% C$ 245.00 C$ 3,745.00 C$ 1,050.00
C$ 700.00 C$ 700.00
60% C$ 365.25 C$ 2,800.25 C$ 974.00
C$ 610.25 C$ 7,245.25 C$ 2,724.00

Ventas Depreciación Administración Ventas

C$ 67,500.00 C$ 18,000.00 C$ 49,500.00
30% C$ 8,666.67 C$ 6,066.67 C$ 2,600.00
C$ 84,375.00 C$ 84,375.00
C$ 153,000.00 C$ 153,000.00
30% C$ 37,500.00 C$ 26,250.00 C$ 11,250.00
C$ 351,041.67 C$ 134,691.67 C$ 216,350.00
Salario básico
C$ 55,000.00
C$ 40,000.00
C$ 14,000.00
C$ 35,000.00
C$ 13,000.00
C$ 9,700.00
C$ 12,500.00
C$ 9,400.00
C$ 8,500.00
C$ 10,000.00
C$ 10,000.00
C$ 8,300.00
C$ 25,000.00
C$ 250,400.00
 Ventas
C$ 2,450.00

C$ 1,461.00
C$ 3,911.00
 Nombres
Básico
Aramis Fabián Ferdinand Balitán Medina C$ 55,000.00
Adriana Fantina Avellán Almanza C$ 40,000.00
Dina Esther Cabistán Mora C$ 14,000.00
Yeris Antonio Irigoyen Rodríguez C$ 35,000.00
Yolver Bladimir Amaro Rayo C$ 13,000.00
Bianca Dalila Saucedo León C$ 9,700.00
Román Agustín Quintanilla Caballero C$ 12,500.00
Rodrigo Fernando García Vásquez C$ 9,400.00
Walter Ismael Sánchez Che C$ 8,500.00
Oliver Giovanni Montalván Castro C$ 10,000.00
Nahíma Lorena Juárez Carazo C$ 10,000.00
Ender Andrés Moreno Icabalceta C$ 8,300.00
Svetlana Azucena Morazán Carrillo C$ 25,000.00
Total C$ 250,400.00
 Salario devengado
HE HE C B I

C$ - C$ - C$ - C$ -
 Retenciones
ERA Neto a recibir
Salario bruto INSS 7% IR
C$ 55,000.00 C$ 613,800.00 C$ 3,850.00 C$ 9,720.00 C$ 41,430.00
C$ 40,000.00 C$ 446,400.00 C$ 2,800.00 C$ 5,758.33 C$ 31,441.67
C$ 14,000.00 C$ 156,240.00 C$ 980.00 C$ 703.00 C$ 12,317.00
C$ 35,000.00 C$ 390,600.00 C$ 2,450.00 C$ 4,595.83 C$ 27,954.17
C$ 13,000.00 C$ 145,080.00 C$ 910.00 C$ 563.50 C$ 11,526.50
C$ 9,700.00 C$ 108,252.00 C$ 679.00 C$ 103.15 C$ 8,917.85
C$ 12,500.00 C$ 139,500.00 C$ 875.00 C$ 493.75 C$ 11,131.25
C$ 9,400.00 C$ 104,904.00 C$ 658.00 C$ 61.30 C$ 8,680.70
C$ 8,500.00 C$ 94,860.00 C$ 595.00 C$ 7,905.00
C$ 10,000.00 C$ 111,600.00 C$ 700.00 C$ 145.00 C$ 9,155.00
C$ 10,000.00 C$ 111,600.00 C$ 700.00 C$ 145.00 C$ 9,155.00
C$ 8,300.00 C$ 92,628.00 C$ 581.00 C$ 7,719.00
C$ 25,000.00 C$ 279,000.00 C$ 1,750.00 C$ 2,566.67 C$ 20,683.33
C$ 250,400.00 C$ 2,794,464.00 C$ 17,528.00 C$ 24,855.53 C$ 208,016.47

C$ 42,383.53
C$ 58,844.00 C$ 85,387.50
C$ 62,600.00 C$ 286,456.50
C$ 208,016.47 C$ 371,844.00
C$ 371,844.00
 Aporte patronal Prestaciones
INSS 21.5% INATEC V A I
C$ 11,825.00 C$ 1,100.00 C$ 4,583.33 C$ 4,583.33 C$ 4,583.33
C$ 8,600.00 C$ 800.00 C$ 3,333.33 C$ 3,333.33 C$ 3,333.33
C$ 3,010.00 C$ 280.00 C$ 1,166.67 C$ 1,166.67 C$ 1,166.67
C$ 7,525.00 C$ 700.00 C$ 2,916.67 C$ 2,916.67 C$ 2,916.67
C$ 2,795.00 C$ 260.00 C$ 1,083.33 C$ 1,083.33 C$ 1,083.33
C$ 2,085.50 C$ 194.00 C$ 808.33 C$ 808.33 C$ 808.33
C$ 2,687.50 C$ 250.00 C$ 1,041.67 C$ 1,041.67 C$ 1,041.67
C$ 2,021.00 C$ 188.00 C$ 783.33 C$ 783.33 C$ 783.33
C$ 1,827.50 C$ 170.00 C$ 708.33 C$ 708.33 C$ 708.33
C$ 2,150.00 C$ 200.00 C$ 833.33 C$ 833.33 C$ 833.33
C$ 2,150.00 C$ 200.00 C$ 833.33 C$ 833.33 C$ 833.33
C$ 1,784.50 C$ 166.00 C$ 691.67 C$ 691.67 C$ 691.67
C$ 5,375.00 C$ 500.00 C$ 2,083.33 C$ 2,083.33 C$ 2,083.33
C$ 53,836.00 C$ 5,008.00 C$ 20,866.67 C$ 20,866.67 C$ 20,866.67
 Neto a pagar
C$ 81,675.00
C$ 59,400.00
C$ 20,790.00
C$ 51,975.00
C$ 19,305.00
C$ 14,404.50
C$ 18,562.50
C$ 13,959.00
C$ 12,622.50
C$ 14,850.00
C$ 14,850.00
C$ 12,325.50
C$ 37,125.00
C$ 371,844.00
P C$ 3,000,000.00
j 15%
m 12
ie 1.25%
N 30

Meses Principal Amortización Interés

0 C$ 3,000,000.00
1 C$ 100,000.00 C$ 1,250.00
2 C$ 100,000.00 C$ 2,500.00
3 C$ 100,000.00 C$ 3,750.00
4 C$ 100,000.00 C$ 5,000.00
5 C$ 100,000.00 C$ 6,250.00
6 C$ 100,000.00 C$ 7,500.00
7 C$ 100,000.00 C$ 8,750.00
8 C$ 100,000.00 C$ 10,000.00
9 C$ 100,000.00 C$ 11,250.00
10 C$ 100,000.00 C$ 12,500.00
11 C$ 100,000.00 C$ 13,750.00
12 C$ 100,000.00 C$ 15,000.00
13 C$ 100,000.00 C$ 16,250.00
14 C$ 100,000.00 C$ 17,500.00
15 C$ 100,000.00 C$ 18,750.00
16 C$ 100,000.00 C$ 20,000.00
17 C$ 100,000.00 C$ 21,250.00
18 C$ 100,000.00 C$ 22,500.00
19 C$ 100,000.00 C$ 23,750.00
20 C$ 100,000.00 C$ 25,000.00
21 C$ 100,000.00 C$ 26,250.00
22 C$ 100,000.00 C$ 27,500.00
23 C$ 100,000.00 C$ 28,750.00
24 C$ 100,000.00 C$ 30,000.00
25 C$ 100,000.00 C$ 31,250.00
26 C$ 100,000.00 C$ 32,500.00
27 C$ 100,000.00 C$ 33,750.00
28 C$ 100,000.00 C$ 35,000.00
29 C$ 100,000.00 C$ 36,250.00
30 C$ 100,000.00 C$ 37,500.00
C$ 3,000,000.00 C$ 581,250.00

Meses Principal Amortización Interés

0 C$ 3,000,000.00
 1 C$ 83,035.63 C$ 37,500.00
2 C$ 84,073.58 C$ 36,462.05
3 C$ 85,124.50 C$ 35,411.13
4 C$ 86,188.55 C$ 34,347.08
5 C$ 87,265.91 C$ 33,269.72
6 C$ 88,356.73 C$ 32,178.90
7 C$ 89,461.19 C$ 31,074.44
8 C$ 90,579.46 C$ 29,956.17
9 C$ 91,711.70 C$ 28,823.93
10 C$ 92,858.10 C$ 27,677.53
11 C$ 94,018.82 C$ 26,516.81
12 C$ 95,194.06 C$ 25,341.57
13 C$ 96,383.98 C$ 24,151.65
14 C$ 97,588.78 C$ 22,946.85
15 C$ 98,808.64 C$ 21,726.99
16 C$ 100,043.75 C$ 20,491.88
17 C$ 101,294.30 C$ 19,241.33
18 C$ 102,560.48 C$ 17,975.15
19 C$ 103,842.48 C$ 16,693.15
20 C$ 105,140.51 C$ 15,395.12
21 C$ 106,454.77 C$ 14,080.86
22 C$ 107,785.45 C$ 12,750.18
23 C$ 109,132.77 C$ 11,402.86
24 C$ 110,496.93 C$ 10,038.70
25 C$ 111,878.14 C$ 8,657.49
26 C$ 113,276.62 C$ 7,259.01
27 C$ 114,692.58 C$ 5,843.05
28 C$ 116,126.24 C$ 4,409.39
29 C$ 117,577.81 C$ 2,957.82
30 C$ 119,047.54 C$ 1,488.09
C$ 3,000,000.00 C$ 616,068.91
 Cuota Saldo
C$ 3,000,000.00
C$ 101,250.00 C$ 2,900,000.00
C$ 102,500.00 C$ 2,800,000.00
C$ 103,750.00 C$ 2,700,000.00
C$ 105,000.00 C$ 2,600,000.00
C$ 106,250.00 C$ 2,500,000.00
C$ 107,500.00 C$ 2,400,000.00
C$ 108,750.00 C$ 2,300,000.00
C$ 110,000.00 C$ 2,200,000.00
C$ 111,250.00 C$ 2,100,000.00
C$ 112,500.00 C$ 2,000,000.00
C$ 113,750.00 C$ 1,900,000.00
C$ 115,000.00 C$ 1,800,000.00
C$ 116,250.00 C$ 1,700,000.00
C$ 117,500.00 C$ 1,600,000.00
C$ 118,750.00 C$ 1,500,000.00
C$ 120,000.00 C$ 1,400,000.00
C$ 121,250.00 C$ 1,300,000.00
C$ 122,500.00 C$ 1,200,000.00
C$ 123,750.00 C$ 1,100,000.00
C$ 125,000.00 C$ 1,000,000.00
C$ 126,250.00 C$ 900,000.00
C$ 127,500.00 C$ 800,000.00
C$ 128,750.00 C$ 700,000.00
C$ 130,000.00 C$ 600,000.00
C$ 131,250.00 C$ 500,000.00
C$ 132,500.00 C$ 400,000.00
C$ 133,750.00 C$ 300,000.00
C$ 135,000.00 C$ 200,000.00
C$ 136,250.00 C$ 100,000.00
C$ 137,500.00 C$ -
C$ 3,581,250.00

Cuota Saldo
C$ 3,000,000.00
C$ 120,535.63 C$ 2,916,964.37
C$ 120,535.63 C$ 2,832,890.79
C$ 120,535.63 C$ 2,747,766.30
C$ 120,535.63 C$ 2,661,577.75
C$ 120,535.63 C$ 2,574,311.84
C$ 120,535.63 C$ 2,485,955.11
C$ 120,535.63 C$ 2,396,493.91
C$ 120,535.63 C$ 2,305,914.46
C$ 120,535.63 C$ 2,214,202.76
C$ 120,535.63 C$ 2,121,344.66
C$ 120,535.63 C$ 2,027,325.84
C$ 120,535.63 C$ 1,932,131.78
C$ 120,535.63 C$ 1,835,747.80
C$ 120,535.63 C$ 1,738,159.02
C$ 120,535.63 C$ 1,639,350.38
C$ 120,535.63 C$ 1,539,306.62
C$ 120,535.63 C$ 1,438,012.33
C$ 120,535.63 C$ 1,335,451.85
C$ 120,535.63 C$ 1,231,609.37
C$ 120,535.63 C$ 1,126,468.86
C$ 120,535.63 C$ 1,020,014.09
C$ 120,535.63 C$ 912,228.63
C$ 120,535.63 C$ 803,095.86
C$ 120,535.63 C$ 692,598.93
C$ 120,535.63 C$ 580,720.78
C$ 120,535.63 C$ 467,444.16
C$ 120,535.63 C$ 352,751.59
C$ 120,535.63 C$ 236,625.35
C$ 120,535.63 C$ 119,047.54
C$ 120,535.63 -C$ 0.00
C$ 3,616,068.91
P C$ 4,500,000.00
j 18%
m 12
ie 1.50%
N 30

Meses Principal Amortización Interés

0 C$ 4,500,000.00
1 C$ 150,000.00 C$ 2,250.00
2 C$ 150,000.00 C$ 4,500.00
3 C$ 150,000.00 C$ 6,750.00
4 C$ 150,000.00 C$ 9,000.00
5 C$ 150,000.00 C$ 11,250.00
6 C$ 150,000.00 C$ 13,500.00
7 C$ 150,000.00 C$ 15,750.00
8 C$ 150,000.00 C$ 18,000.00
9 C$ 150,000.00 C$ 20,250.00
10 C$ 150,000.00 C$ 22,500.00
11 C$ 150,000.00 C$ 24,750.00
12 C$ 150,000.00 C$ 27,000.00
13 C$ 150,000.00 C$ 29,250.00
14 C$ 150,000.00 C$ 31,500.00
15 C$ 150,000.00 C$ 33,750.00
16 C$ 150,000.00 C$ 36,000.00
17 C$ 150,000.00 C$ 38,250.00
18 C$ 150,000.00 C$ 40,500.00
19 C$ 150,000.00 C$ 42,750.00
20 C$ 150,000.00 C$ 45,000.00
21 C$ 150,000.00 C$ 47,250.00
22 C$ 150,000.00 C$ 49,500.00
23 C$ 150,000.00 C$ 51,750.00
24 C$ 150,000.00 C$ 54,000.00
25 C$ 150,000.00 C$ 56,250.00
26 C$ 150,000.00 C$ 58,500.00
27 C$ 150,000.00 C$ 60,750.00
28 C$ 150,000.00 C$ 63,000.00
29 C$ 150,000.00 C$ 65,250.00
30 C$ 150,000.00 C$ 67,500.00
C$ 4,500,000.00 C$ 1,046,250.00

Meses Principal Amortización Interés

0 C$ 4,500,000.00
 1 C$ 119,876.35 C$ 67,500.00
2 C$ 121,674.49 C$ 65,701.85
3 C$ 123,499.61 C$ 63,876.74
4 C$ 125,352.10 C$ 62,024.24
5 C$ 127,232.39 C$ 60,143.96
6 C$ 129,140.87 C$ 58,235.48
7 C$ 131,077.98 C$ 56,298.36
8 C$ 133,044.15 C$ 54,332.19
9 C$ 135,039.82 C$ 52,336.53
10 C$ 137,065.41 C$ 50,310.93
11 C$ 139,121.39 C$ 48,254.95
12 C$ 141,208.22 C$ 46,168.13
13 C$ 143,326.34 C$ 44,050.01
14 C$ 145,476.23 C$ 41,900.11
15 C$ 147,658.38 C$ 39,717.97
16 C$ 149,873.25 C$ 37,503.09
17 C$ 152,121.35 C$ 35,255.00
18 C$ 154,403.17 C$ 32,973.17
19 C$ 156,719.22 C$ 30,657.13
20 C$ 159,070.01 C$ 28,306.34
21 C$ 161,456.06 C$ 25,920.29
22 C$ 163,877.90 C$ 23,498.45
23 C$ 166,336.07 C$ 21,040.28
24 C$ 168,831.11 C$ 18,545.24
25 C$ 171,363.58 C$ 16,012.77
26 C$ 173,934.03 C$ 13,442.32
27 C$ 176,543.04 C$ 10,833.31
28 C$ 179,191.19 C$ 8,185.16
29 C$ 181,879.05 C$ 5,497.29
30 C$ 184,607.24 C$ 2,769.11
C$ 4,500,000.00 C$ 1,121,290.42
 Cuota Saldo
C$ 4,500,000.00
C$ 152,250.00 C$ 4,350,000.00
C$ 154,500.00 C$ 4,200,000.00
C$ 156,750.00 C$ 4,050,000.00
C$ 159,000.00 C$ 3,900,000.00
C$ 161,250.00 C$ 3,750,000.00
C$ 163,500.00 C$ 3,600,000.00
C$ 165,750.00 C$ 3,450,000.00
C$ 168,000.00 C$ 3,300,000.00
C$ 170,250.00 C$ 3,150,000.00
C$ 172,500.00 C$ 3,000,000.00
C$ 174,750.00 C$ 2,850,000.00
C$ 177,000.00 C$ 2,700,000.00
C$ 179,250.00 C$ 2,550,000.00
C$ 181,500.00 C$ 2,400,000.00
C$ 183,750.00 C$ 2,250,000.00
C$ 186,000.00 C$ 2,100,000.00
C$ 188,250.00 C$ 1,950,000.00
C$ 190,500.00 C$ 1,800,000.00
C$ 192,750.00 C$ 1,650,000.00
C$ 195,000.00 C$ 1,500,000.00
C$ 197,250.00 C$ 1,350,000.00
C$ 199,500.00 C$ 1,200,000.00
C$ 201,750.00 C$ 1,050,000.00
C$ 204,000.00 C$ 900,000.00
C$ 206,250.00 C$ 750,000.00
C$ 208,500.00 C$ 600,000.00
C$ 210,750.00 C$ 450,000.00
C$ 213,000.00 C$ 300,000.00
C$ 215,250.00 C$ 150,000.00
C$ 217,500.00 C$ -
C$ 5,546,250.00

Cuota Saldo
C$ 4,500,000.00
C$ 187,376.35 C$ 4,380,123.65
C$ 187,376.35 C$ 4,258,449.16
C$ 187,376.35 C$ 4,134,949.55
C$ 187,376.35 C$ 4,009,597.45
C$ 187,376.35 C$ 3,882,365.06
C$ 187,376.35 C$ 3,753,224.19
C$ 187,376.35 C$ 3,622,146.21
C$ 187,376.35 C$ 3,489,102.05
C$ 187,376.35 C$ 3,354,062.24
C$ 187,376.35 C$ 3,216,996.82
C$ 187,376.35 C$ 3,077,875.43
C$ 187,376.35 C$ 2,936,667.21
C$ 187,376.35 C$ 2,793,340.87
C$ 187,376.35 C$ 2,647,864.64
C$ 187,376.35 C$ 2,500,206.26
C$ 187,376.35 C$ 2,350,333.01
C$ 187,376.35 C$ 2,198,211.65
C$ 187,376.35 C$ 2,043,808.48
C$ 187,376.35 C$ 1,887,089.26
C$ 187,376.35 C$ 1,728,019.25
C$ 187,376.35 C$ 1,566,563.20
C$ 187,376.35 C$ 1,402,685.30
C$ 187,376.35 C$ 1,236,349.23
C$ 187,376.35 C$ 1,067,518.12
C$ 187,376.35 C$ 896,154.54
C$ 187,376.35 C$ 722,220.52
C$ 187,376.35 C$ 545,677.48
C$ 187,376.35 C$ 366,486.29
C$ 187,376.35 C$ 184,607.24
C$ 187,376.35 -C$ 0.00
C$ 5,621,290.42
 NICASOL, S.A.
Código Descripción Parcial
Inventario
Impuestos pagados por anticipado
IVA C$ 303,750.00
Impuestos por pagar
IMI C$ 6,750.00
IR 2% C$ 13,500.00
Proveedores
Bancos

Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

NICASOL, S.A.
Código Descripción Parcial
Gastos de administración
Gastos de ventas
Impuestos pagados por anticipado
IVA C$ 610.25
Banco
Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

NICASOL, S.A.
Código Descripción Parcial
Caja
Impuestos pagados por anticipado
IMI C$ 72,000.00
IR 2% C$ 144,000.00
PMD C$ 144,000.00
Impuestos por pagar
IVA C$ 1,080,000.00
PMD C$ 144,000.00
Ventas
Costo de ventas
Inventario

Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

NICASOL, S.A.
Código Descripción Parcial
Inventario
Impuestos pagados por anticipado
IVA C$ 1,215,000.00
 Impuestos por pagar
IMI C$ 81,000.00
IR 2% C$ 162,000.00
Banco

Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

NICASOL, S.A.
Código Descripción Parcial
Cuentas por cobrar
Impuestos pagados por anticipado
PMD C$ 36,000.00
Impuestos por pagar
PMD C$ 36,000.00
IVA C$ 270,000.00
Ventas
Costo de ventas
Inventario

Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

 NICASOL, S.A.
Código Descripción Parcial
Inventario
Impuestos pagados por anticipado
IVA C$ 607,500.00
Proveedores

Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

NICASOL, S.A.
Código Descripción Parcial
Caja
Cuentas por cobrar
Impuestos pagados por anticipado
IMI C$ 114,750.00
IR 2% C$ 229,500.00
PMD C$ 306,000.00
Impuestos por pagar
PMD C$ 306,000.00
IVA C$ 2,295,000.00
Ventas
Costo de ventas
 Inventario

Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

NICASOL, S.A.
Código Descripción Parcial
Gastos de administración
Gastos de ventas
Depreciación acumulada

Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

NICASOL, S.A.
Código Descripción Parcial
Gastos de administración
Gastos de ventas
 Banco
Prestaciones por pagar
Retenciones por pagar
Gastos acumulados por pagar

Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

NICASOL, S.A.
Código Descripción Parcial
Proveedores
Acreedores diversos
Impuestos por pagar
IMI C$ 13,739.13
IR 2% C$ 27,478.26
Banco

Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

 Comprobante de dia

NICASOL, S.A.
Código Descripción Parcial
Documentos por pagar
Gastos financieros
Banco

Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

NICASOL, S.A.
Código Descripción Parcial
Préstamos por pagar
Gastos financieros
Banco
Sumas Iguales:
Concepto: …

Elabora: Revisa: Comprobante de dia

 Fecha: CD
#1
Debe Haber
C$ 2,025,000.00
C$ 303,750.00

C$ 20,250.00

C$ 1,552,500.00
C$ 756,000.00

C$ 2,328,750.00 C$ 2,328,750.00

Comprobante de diario #1

Fecha: CD
#2
Debe Haber
C$ 2,724.00
C$ 3,911.00
C$ 610.25
C$ 7,245.25
 C$ 7,245.25 C$ 7,245.25

Comprobante de diario #2

Fecha: CD
#3
Debe Haber
C$ 8,064,000.00
C$ 360,000.00

C$ 1,224,000.00

C$ 7,200,000.00
C$ 5,400,000.00
C$ 5,400,000.00

C$ 13,824,000.00 C$ 13,824,000.00

Comprobante de diario #3

Fecha: CD
#4
Debe Haber
C$ 8,100,000.00
C$ 1,215,000.00
 C$ 243,000.00

C$ 9,072,000.00

C$ 9,315,000.00 C$ 9,315,000.00

Comprobante de diario #4

Fecha: CD
#5
Debe Haber
C$ 2,070,000.00
C$ 36,000.00

C$ 306,000.00

C$ 1,800,000.00
C$ 1,350,000.00
C$ 1,350,000.00

C$ 3,456,000.00 C$ 3,456,000.00

Comprobante de diario #5
 Fecha: CD
#6
Debe Haber
C$ 4,050,000.00
C$ 607,500.00

C$ 4,657,500.00

C$ 4,657,500.00 C$ 4,657,500.00

Comprobante de diario #6

Fecha: CD
#7
Debe Haber
C$ 12,852,000.00
C$ 4,398,750.00
C$ 650,250.00

C$ 2,601,000.00

C$ 15,300,000.00
C$ 11,475,000.00
 C$ 11,475,000.00

C$ 29,376,000.00 C$ 29,376,000.00

Comprobante de diario #7

Fecha: CD
#8
Debe Haber
C$ 134,691.67
C$ 216,350.00
C$ 351,041.67

C$ 351,041.67 C$ 351,041.67

Comprobante de diario #8

Fecha: CD
#9
Debe Haber
C$ 286,456.50
C$ 85,387.50
 C$ 208,016.47
C$ 62,600.00
C$ 42,383.53
C$ 58,844.00

C$ 371,844.00 C$ 371,844.00

Comprobante de diario #9

Fecha: CD
#10
Debe Haber
C$ 1,080,000.00
C$ 500,000.00
C$ 41,217.39

C$ 1,538,782.61

C$ 1,580,000.00 C$ 1,580,000.00

Comprobante de diario #10

Comprobante de diario #10

Fecha: CD
#11
Debe Haber
C$ 100,000.00
C$ 1,250.00
C$ 101,250.00

C$ 101,250.00 C$ 101,250.00

Comprobante de diario #11

Fecha: CD
#12
Debe Haber
C$ 119,876.35
C$ 67,500.00
C$ 187,376.35
 C$ 187,376.35 C$ 187,376.35

Comprobante de diario #12

 Caja Cuentas por cobrar
si) C$ 40,000.00 si C$ 50,000.00
C$ 8,064,000.00 C$ 4,398,750.00
C$ 12,852,000.00 C$ 4,448,750.00
C$ 20,956,000.00

Terreno Edificio
si C$ 2,880,000.00 si C$ 2,880,000.00

Equipo rodante Equipo de reparto

si C$ 8,100,000.00 si C$ 9,180,000.00
Impuestos por pagar Proveedores
C$ 20,250.00 si C$ 1,080,000.00
C$ 1,224,000.00
C$ 243,000.00 C$ 1,080,000.00
C$ 306,000.00
C$ 2,601,000.00
C$ 41,217.39
C$ 4,435,467.39

Ventas Costo de ventas

C$ 7,200,000.00 si si C$ 5,400,000.00
C$ 1,800,000.00 C$ 1,350,000.00
C$ 15,300,000.00 C$ 11,475,000.00
C$ 24,300,000.00 C$ 18,225,000.00

Retenciones por pagar Gastos acumulados por pagar

C$ 42,383.53 si
 Gastos financieros Préstamos por pagar
C$ 1,250.00 C$ 119,876.35
C$ 67,500.00
C$ 68,750.00

Reserva legal Sumas iguales

C$ 2,500,000.00 C$ 100,540,460.24
Cuentas por cobrar Inventario
si) C$ 9,000,000.00 C$ 1,350,000.00 si
1) C$ 2,025,000.00 C$ 11,475,000.00
C$ 8,100,000.00
C$ 4,050,000.00
C$ 23,175,000.00 C$ 12,825,000.00
C$ 10,350,000.00

Edificio Mobiliario y equipo de oficina

si C$ 520,000.00

Equipo de reparto Equipo de cómputo

si C$ 900,000.00 si
 Proveedores Gastos de administración
C$ 1,552,500.00 si si C$ 2,724.00 si
C$ 4,657,500.00 C$ 134,691.67
C$ 6,210,000.00 C$ 286,456.50
C$ 5,130,000.00 C$ 423,872.17 C$ 423,872.17
C$ 2,160,000.00
C$ 7,290,000.00

Costo de ventas Cuentas por cobrar

C$ 2,070,000.00 si

tos acumulados por pagar Acreedores diversos

C$ 58,844.00 si C$ 500,000.00 C$ 500,000.00
Préstamos por pagar Capital social
C$ 4,500,000.00 C$ 50,000,000.00

Sumas iguales
C$ 110,530,460.24
C$ 9,990,000.00
 Banco
C$ 30,000,000.00 C$ 756,000.00
C$ 7,245.25
C$ 9,072,000.00
C$ 208,016.47
C$ 1,538,782.61
C$ 101,250.00
C$ 187,376.35
C$ 30,000,000.00 C$ 11,870,670.67
C$ 18,129,329.33

Depreciación acumulada
C$ 4,212,500.00 (si
C$ 351,041.67
C$ 4,563,541.67

Impuestos pagados por anticipado

C$ 303,750.00
C$ 610.25
C$ 360,000.00
C$ 1,215,000.00
C$ 36,000.00
C$ 607,500.00
C$ 650,250.00
C$ 3,173,110.25
 Gastos de ventas
C$ 3,911.00
C$ 216,350.00
C$ 85,387.50
C$ 305,648.50 C$ 305,648.50

Prestaciones por pagar

C$ 62,600.00

Documentos por pagar

C$ 100,000.00 C$ 3,000,000.00
Utilidad acumulada
C$ 9,997,500.00