CASO PR

SUMAS MAYOR SALDOS MAYOR

CTA. CUENTAS DEBE HABER DEUDOR ACREEDOR
10 Efectivo y eq efect 4,286,516.00 4,148,044.00 138,472.00
12 Ctas x cob comerciales 3,751,340.00 3,505,983.00 245,357.00
14 Ctas x cob a acc 76,412.00 8,339.00 68,073.00
16 Ctas x cob diversas 213,936.00 192,072.00 21,864.00
18 Serv contrat x adelantado 233,096.00 176,914.00 56,182.00
20 Mercaderias 2,873,801.00 2,456,028.00 417,773.00
31 Inversiones en Valores 290,370.00 - 290,370.00
33 Inm. Maq y equipo 2,349,539.00 - 2,349,539.00
39 Depreciación, Amort Acum. - 339,275.00 339,275.00
40 Tributos x pagar 297,248.00 272,555.00 24,693.00
41 Remuneraciones x pagar 89,862.00 89,862.00 - -
42 Ctas x pagar comerciales 3,188,584.00 3,321,366.00 132,782.00
46 Ctas x pagar diversas 439,453.00 923,507.00 484,054.00
50 Capital - 2,450,000.00 2,450,000.00
58 Reservas - 10,015.00 10,015.00
59 Resultados acumulados - 72,945.00 72,945.00
60 Compras 2,389,100.00 - 2,389,100.00
61 Variac existencias - 2,389,100.00 2,389,100.00
62 G de personal 143,238.00 - 143,238.00
63 G serv prest x terceros 79,345.00 - 79,345.00
64 G tributos 10,960.00 - 10,960.00
65 G diversos gestión 61,236.00 - 61,236.00
66 Perdida en med activos 1,533.00 - 1,533.00
67 G financieros 45,670.00 - 45,670.00
68 Valuación y det activos 94,340.00 - 94,340.00
69 Costo de ventas 2,456,028.00 - 2,456,028.00
70 Ventas - 2,926,198.00 2,926,198.00
74 Desc y bonif concedidos 66,945.00 - 66,945.00
75 Ingresos diversos - 72,089.00 72,089.00
77 Ingresos financieros - 84,260.00 84,260.00
79 CICCyG - 434,789.00 434,789.00
94 G administrativos 122,010.00 - 122,010.00
95 G ventas 267,109.00 - 267,109.00
97 G financieros 45,670.00 - 45,670.00
23,873,341.00 23,873,341.00 9,395,507.00 9,395,507.00

G REPARABLES S/.43,348 123,252.00

43,348.00
166,600.00
 CASO PRACTICO

AJUSTES INVENTARIO RES. POR NATURALEZA

DEBE HABER ACTIVO PASIVO PERDIDA GANANCIA
138,472.00
245,357.00
68,073.00
21,864.00
56,182.00
417,773.00
290,370.00
2,349,539.00
339,275.00
24,693.00
-
132,782.00
484,054.00
2,450,000.00
10,015.00
72,945.00
2,389,100.00
2,456,028.00 66,928.00
143,238.00
79,345.00
10,960.00
61,236.00
1,533.00
45,670.00
94,340.00
2,456,028.00
2,926,198.00
66,945.00
72,089.00
84,260.00
434,789.00
122,010.00
267,109.00
45,670.00
2,890,817.00 2,890,817.00 3,612,323.00 3,489,071.00 2,959,295.00 3,082,547.00
123,252.00 123,252.00
 RES. POR FUNCIÓN
PERDIDA GANANCIA

1,533.00

2,456,028.00
2,926,198.00
66,945.00
72,089.00
84,260.00

122,010.00
267,109.00
45,670.00
2,959,295.00 3,082,547.00
123,252.00