Catalogo de cuentas Trendy Bag

numero de cuenta nombre de la cuenta

1 bancos
2 materiales de oficina
3 inventario de producto terminado
4 inventario de materia prima
5 depreciacion acumulada de equipo de oficina
6 Herramientas y equipo
7 depreciacion acumulada herramienta y equipo
8 sueldos por pagar
9 capital social
10 utilidades retenidas
11 ingresos por venta de contado
12 gasto por sueldos administrativos
13 gastos por gasolina
14 gastos por publicidad
15 compras
 Trendy Bag
Inversion inicial
Costos variables Cantidad Costo Cantidad2 Columna2 Costo2
Materia prima
Tela 1 mt $120.00 384 mts $46,080.00
forro 1 mt $20.00 384 mts $7,680.00
hebilla c/u $7.00 384 piezas $2,688.00
zipper chico c/u $5.00 384 piezas $1,920.00
zipper grande c/u $8.00 384 piezas $3,072.00
hilo industrial (1000 mts) pza $1.00 2 piezas $2.00
pila pza $50.00 384 pilas $19,200.00
cinta nylon 1 mt $10.00 384 mts $3,840.00
Empaque del producto 1 pza $5.00 384 piezas $1,920.00
etiqueta pza $2.00 384 piezas $768.00
Total $228.00 $87,170.00

GASTOS VARIABLES
Maquina de coser 2 $8,345.80
Mesa de corte 2 $10,000.00
Tijeras 2 $478.00
Estantes 3 $10,499.00
Mesa para maquina de coser 2 $4,000.00
Alfileres 2400 $100.00
Laptop $5,790.00
Escritorio 2 $4,000.00
Sillas 4 $2,800.00
Total $46,012.80
Columna1 Costos Fijos Columna3

Renta del local $3,500.00

Gasolina $528.00
Publicidad $250.00
Luz $1,000.00
Agua $380.00
Teleno e internet $390.00
Sueldos $26,945.65
Salarios $5,692.78
IMMS infonavit $1,945.23
$40,631.66
.

Gastos fijos

Gastos organización $3,211.00

Inversion inicial $177,025.46

 Trendy Bag
Flujo de efectiv
Enero 2019 a Diciemb
Columna1 MES 1 MES 2 MES 3 MES 4
Saldo inicial en la cuenta de efectivo
$200,279.04 $273,006.42 $345,733.80
Entradas de operación
Inversión inicial $177,025.46 $0.00 $0.00 $0.00
Ventas de contado $200,279.04 $200,279.04 $200,279.04 $200,279.04
Total disponible $377,304.50 $400,558.08 $473,285.46 $546,012.84

Flujo de salida de operación

Materia prima $87,170.00 $87,170.00 $87,170.00 $87,170.00
Compra de maquinaria y equipo
Mesa de corte $10,000.00 $0.00 $0.00 $0.00
Máquina de coser $8,345.80 $0.00 $0.00 $0.00
Materiales $578.00 $0.00 $0.00 $0.00
Estantes $10,499.00 $0.00 $0.00 $0.00
Mesa para máquina de coser $4,000.00 $0.00 $0.00 $0.00
Equipo de oficina
Escritorios $4,000.00 $0.00 $0.00 $0.00
Sillas $2,800.00 $0.00 $0.00 $0.00
Equipo de computo laptop $5,790.00 $0.00 $0.00 $0.00
Pago de cuentas por pagar
Licencia de funcionamiento $3,211.00 $0.00 $0.00 $0.00
Renta $3,500.00 $3,500.00 $3,500.00 $3,500.00
Servicios $1,770.00 $1,770.00 $1,770.00 $1,770.00
Gasolina $528.00 $528.00 $528.00 $528.00
Publicidad $250.00 $0.00 $0.00 $0.00
Sueldos $26,945.65 $26,945.65 $26,945.65 $26,945.65
Salarios $5,692.78 $5,692.78 $5,692.78 $5,692.78
IMMS, INFONAVIT $1,945.23 $1,945.23 $1,945.23 $1,945.23
Total de salidas $177,025.46 $127,551.66 $127,551.66 $127,551.66
Total de salidas Saldo de flujo de
efectivo al final del periodo $200,279.04 $273,006.42 $345,733.80 $418,461.18
 Trendy Bag
Flujo de efectivo
Enero 2019 a Diciembre 2019
MES 5 MES 6 MES 7 MES 8 MES 9 MES 10

$418,461.18 $491,188.56 $563,915.94 $692,624.84 $821,333.74 $950,042.64

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$200,279.04 $200,279.04 $300,418.56 $300,418.56 $300,418.56 $300,418.56
$618,740.22 $691,467.60 $864,334.50 $993,043.40 $1,121,752.30 $1,250,461.20

$87,170.00 $87,170.00 $131,328.00 $131,328.00 $131,328.00 $131,328.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$3,500.00 $3,500.00 $3,500.00 $3,500.00 $3,500.00 $3,500.00
$1,770.00 $1,770.00 $1,770.00 $1,770.00 $1,770.00 $1,770.00
$528.00 $528.00 $528.00 $528.00 $528.00 $528.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$26,945.65 $26,945.65 $26,945.65 $26,945.65 $26,945.65 $26,945.65
$5,692.78 $5,692.78 $5,692.78 $5,692.78 $5,692.78 $5,692.78
$1,945.23 $1,945.23 $1,945.23 $1,945.23 $1,945.23 $1,945.23
$127,551.66 $127,551.66 $171,709.66 $171,709.66 $171,709.66 $171,709.66

$491,188.56 $563,915.94 $692,624.84 $821,333.74 $950,042.64 $1,078,751.54

 MES 11 MES 12

$1,078,751.54 $1,207,460.44

$0.00 $0.00
$300,418.56 $300,418.56
$1,379,170.10 $1,507,879.00

$131,328.00 $131,328.00

$0.00 $0.00
$0.00 $0.00
$0.00 $0.00
$0.00 $0.00
$0.00 $0.00

$0.00 $0.00
$0.00 $0.00
$0.00 $0.00

$0.00 $0.00
$3,500.00 $3,500.00
$1,770.00 $1,770.00
$528.00 $528.00
$0.00 $0.00
$26,945.65 $26,945.65
$5,692.78 $5,692.78
$1,945.23 $1,945.23
$171,709.66 $171,709.66

$1,207,460.44 $1,336,169.34
 Trendy Bag
Estados de resultados
Enero a diciembre 2019
Columna1 Mes 1 Mes 2 Mes 3 Mes 4 Mes 5
Ventas de contado $200,279.04 $200,279.04 $200,279.04 $200,279.04 $200,279.04
Ventas netas $200,279.04 $200,279.04 $200,279.04 $200,279.04 $200,279.04

Compras $87,170.00 $87,170.00 $87,170.00 $87,170.00 $87,170.00

Utilidad bruta $113,109.04 $113,109.04 $113,109.04 $113,109.04 $113,109.04

Gastos de operación
Luz $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00
Agua $380.00 $380.00 $380.00 $380.00 $380.00
Telefono e internet $390.00 $390.00 $390.00 $390.00 $390.00
Renta del local $3,500.00 $3,500.00 $3,500.00 $3,500.00 $3,500.00
Dep de equipo de oficina $56.67 $56.19 $55.73 $55.26 $54.80
Dep de equipo de computo $144.75 $141.13 $137.60 $134.16 $130.81
Depreciacion de sequipo $273.71 $273.71 $273.71 $273.71 $273.71
Gasolina $528.00 $528.00 $528.00 $528.00 $528.00
Total de gastos de operación $6,273.12 $6,269.03 $6,265.04 $6,261.13 $6,257.32
Gastos Administrativos
Sueldos $25,085.22 $25,085.22 $25,085.22 $25,085.22 $25,085.22
Salarios $2,559.99 $5,692.78 $5,692.78 $5,692.78 $5,692.78
IMSS, INFONAVIT 1945.23 1945.23 1945.23 1945.23 1945.23
Total de gastos adminstrativos $29,590.44 $32,723.23 $32,723.23 $32,723.23 $32,723.23
Uitilidad antes de ISR $77,245.48 $74,116.78 $74,120.77 $74,124.68 $74,128.49
ISR (30%) $23,173.64 $22,235.03 $22,236.23 $22,237.40 $22,238.55
Utilidad/peridida neta $54,071.83 $51,881.74 $51,884.54 $51,887.28 $51,889.95
utilidad acumulada $54,071.83 $105,953.58 $157,838.12 $209,725.40 $261,615.34
Impuestos acumulados $23,173.64 $45,408.68 $67,644.91 $89,882.31 $112,120.86
 Trendy Bag
ados de resultados
ro a diciembre 2019
Mes 6 Mes 7 Mes 8 Mes 9 Mes 10 Mes 11 Mes 12
$200,279.04 $300,418.56 $300,418.56 $300,418.56 $300,418.56 $300,418.56 $300,418.56
$200,279.04 $300,418.56 $300,418.56 $300,418.56 $300,418.56 $300,418.56 $300,418.56

$87,170.00 $131,328.00 $131,328.00 $131,328.00 $131,328.00 $131,328.00 $131,328.00

$113,109.04 $169,090.56 $169,090.56 $169,090.56 $169,090.56 $169,090.56 $169,090.56

$1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00

$380.00 $380.00 $380.00 $380.00 $380.00 $380.00 $380.00
$390.00 $390.00 $390.00 $390.00 $390.00 $390.00 $390.00
$3,500.00 $3,500.00 $3,500.00 $3,500.00 $3,500.00 $3,500.00 $3,500.00
$54.34 $53.89 $53.44 $53.00 $52.56 $52.12 $51.68
$127.54 $124.35 $121.24 $118.21 $115.26 $112.37 $109.56
$273.71 $273.71 $273.71 $273.71 $273.71 $273.71 $273.71
$528.00 $528.00 $528.00 $528.00 $528.00 $528.00 $528.00
$6,253.59 $6,249.95 $6,246.39 $6,242.91 $6,239.52 $6,236.20 $6,232.95

$25,085.22 $25,085.22 $25,085.22 $25,085.22 $25,085.22 $25,085.22 $25,085.22

$5,692.78 $5,692.78 $5,692.78 $5,692.78 $5,692.78 $5,692.78 $5,692.78
1945.23 1945.23 1945.23 1945.23 1945.23 1945.23 1945.23
$32,723.23 $32,723.23 $32,723.23 $32,723.23 $32,723.23 $32,723.23 $32,723.23
$74,132.22 $130,117.38 $130,120.94 $130,124.42 $130,127.81 $130,131.13 $130,134.38
$22,239.67 $39,035.21 $39,036.28 $39,037.32 $39,038.34 $39,039.34 $39,040.31
$51,892.55 $91,082.17 $91,084.66 $91,087.09 $91,089.47 $91,091.79 $91,094.06
$313,507.89 $404,590.06 $495,674.72 $586,761.81 $677,851.28 $768,943.07 $860,037.13
$134,360.53 $173,395.74 $212,432.02 $251,469.35 $290,507.69 $329,547.03 $368,587.34
 B
Enero
Columna1 MES 1 MES 2 MES 3 MES 4
Activo ciruculante
banco $200,279.04 $273,006.42 $345,733.80 $418,461.18
Materiales $578.00 $578.00 $578.00 $578.00
Total activo $200,857.04 $273,584.42 $346,311.80 $419,039.18

Activo Fijo
Equipo $32,844.80 $32,571.09 $32,297.39 $32,023.68
depreciacion de eq $273.71 $273.71 $273.71 $273.71
Equipo de oficina $6,800.00 $6,743.33 $6,687.14 $6,631.41
depracion eq oficina $56.67 $56.19 $55.73 $55.26
Equipo computo $5,790.00 $5,645.25 $5,504.12 $5,366.52
$144.75 $141.13 $137.60 $134.16
Total de activo fijo $44,959.68 $44,488.64 $44,021.61 $43,558.48

Activo diferido
Publicidad $250.00 $250.00 $250.00 $250.00
Registro $3,211.00 $3,211.00 $3,211.00 $3,211.00
Total Diferido $3,461.00 $3,461.00 $3,461.00 $3,461.00

Total de activos $249,277.72 $321,534.06 $393,794.41 $466,058.66

Pasivos
Impuestos por pagar $21,675.68 $43,352.58 $65,030.68 $86,709.96
Total pasivos $21,675.68 $43,352.58 $65,030.68 $86,709.96

Capital contable
Capital social $177,025.46 $177,025.46 $177,025.46 $177,025.46
Utilidades retenidas $50,576.58 $101,156.02 $151,738.26 $202,323.24
Total capital contable $227,602.04 $278,181.48 $328,763.72 $379,348.70
Total pasivo capital $249,277.72 $321,534.06 $393,794.41 $466,058.66

$0.00 $0.00 $0.00 $0.00

 Trendy Bag
Balance general
Enero a Diciembre 2019
MES 5 MES 6 MES 7 MES 8 MES 9

$491,188.56 $563,915.94 $692,624.84 $821,333.74 $950,042.64

$578.00 $578.00 $578.00 $578.00 $578.00
$491,766.56 $564,493.94 $693,202.84 $821,911.74 $950,620.64

$31,749.97 $31,476.27 $31,202.56 $30,928.85 $30,655.15

$273.71 $273.71 $273.71 $273.71 $273.71
$6,576.15 $6,521.35 $6,467.01 $6,413.11 $6,359.67
$54.80 $54.34 $53.89 $53.44 $53.00
$5,232.35 $5,101.54 $4,974.01 $4,849.66 $4,728.41
$130.81 $127.54 $124.35 $121.24 $118.21
$43,099.16 $42,643.57 $42,191.62 $41,743.23 $41,298.32

$250.00 $250.00 $250.00 $250.00 $250.00

$3,211.00 $3,211.00 $3,211.00 $3,211.00 $3,211.00
$3,461.00 $3,461.00 $3,461.00 $3,461.00 $3,461.00

$538,326.72 $610,598.51 $738,855.46 $867,115.97 $995,379.96

$108,390.38 $130,071.92 $168,549.00 $207,027.15 $245,506.35

$108,390.38 $130,071.92 $168,549.00 $207,027.15 $245,506.35

$177,025.46 $177,025.46 $177,025.46 $177,025.46 $177,025.46

$252,910.88 $303,501.14 $393,281.00 $483,063.36 $572,848.15
$429,936.34 $480,526.60 $570,306.46 $660,088.82 $749,873.61
$538,326.72 $610,598.51 $738,855.46 $867,115.97 $995,379.96

$0.00 $0.00 $0.00 $0.00 $0.00

 MES 10 MES 11 MES 12

$1,078,751.54 $1,207,460.44 $1,336,169.34

$578.00 $578.00 $578.00
$1,079,329.54 $1,208,038.44 $1,336,747.34

$30,381.44 $30,107.73 $29,834.03

$273.71 $273.71 $273.71
$6,306.67 $6,254.12 $6,202.00
$52.56 $52.12 $51.68
$4,610.20 $4,494.95 $4,382.57
$115.26 $112.37 $109.56
$40,856.80 $40,418.60 $39,983.65

$250.00 $250.00 $250.00

$3,211.00 $3,211.00 $3,211.00
$3,461.00 $3,461.00 $3,461.00

$1,123,647.34 $1,251,918.04 $1,380,191.99

$283,986.56 $322,467.77 $360,949.96

$283,986.56 $322,467.77 $360,949.96

$177,025.46 $177,025.46 $177,025.46

$662,635.32 $752,424.81 $842,216.57
$839,660.78 $929,450.27 $1,019,242.03
$1,123,647.34 $1,251,918.04 $1,380,191.99

$0.00 $0.00 $0.00

 Trendy Bag
Indicadores financieros
Evaluados al mes 12 de operación
Columna1 Columna2 Columna3 Columna4
Prueba de liquidez
Activo circulante/pasivo circulante 1336747.34 / 360949.95821
Prueba del ácido
(Act. Circ.-inventario)/Pasivo circulante (1336747.34-0) / 360949.95821
Capital de trabajo
Activo totales-Pasivos circulantes 1380191.98737 .- 360949.95821
Razones de endeudamiento
Pasivos/Activos 360949.95821 / 39983.647367
Capital total/activos 1019242.02916 / 1380191.9874
Razones de eficiencia y operación
Rotación de activo total:
Ventas netas/Activo total 300418.560 / 1380191.987
Rentabilidad sobre ventas:
(utilidad neta/sobre ventas netas)*100 130134.375628 / 300418.560
(utilidad de operación/ventas)*100 162857.61 / 300418.56
Rentabilidad sobre activo total:
(utilidad neta/activo)*100 130134.375628 / 1380191.9874
Rentabilidad sobre capital
(Utilidad neta/capital)*100 130134.375628 / 1019242.0292
n
Columna5 Columna6 Columna7

3.7

3.7

1019242.029

9.03
0.74

0.22

*100 43 %
*100 54 %

*100 9.4 %

*100 12.8 %
 TIEMPO NORMAL HORAS EXTR

# EMP. NOMBRE RFC NSS DIAS S.D. SUELDO HORAS

1 ANDREA VCOCM91083.2E+10 6 1,590.00 9,540.00

2 LETICIA ROML91093.2E+10 6 875.00 5,250.00
3 CELYNE AVERI8802 1.7E+10 6 800.00 4,800.00
4 ULISES A CAMA93032.5E+10 6 850.00 5,100.00
5 JAZMIN P JAMS9702 8.2E+09 6 800.00 4,800.00
7 MARIA GUVARM75063.3E+10 6 531.00 3,186.00
 PERCEPCIONES
HORAS EXTRAS HORAS ESPECIALES OTRAS PERCEPCIONES
PREMIO PREMIO
POR POR
CUOTA IMPORTE HORAS CUOTA IMPORTE SUBEM
PUNTUAL ASISTEN
IDAD CIA
397.50 - 596.25 - 50 50
218.75 - 328.13 - 50 50
200.00 - 300.00 - 50 50
212.50 - 318.75 - 50 50
200.00 - 300.00 - 50 50
132.75 - 199.13 - 50 50
 DEDUCCIONES
PERCEPCIONES OTRAS DEDUCCIONES

PRIMA BONO DE PENSION HERRAMI

ISPT IMSS
DOMINIC CUMPLIM ALIMENT INFONAVIT ENTA
AL IENTO ICIA PERDIDA

805.52 145.52
1228.88 197.205 420.80
513.60 104.172
693.03 128.981 454.33
160.24 52.4872
274.37 71.22 370.51

TOTAL IMSS: 699.586 TOTAL IN 1,245.65 TOTAL:

NETO A PAGAR

8,688.96
3,503.11
4,282.22
3,923.66
4,687.27
2,559.99

27,645.23