ASIENTOS DEL EJERCICIO DE MATERIALES

---------------------------------------1-------------------------------------------------------
INV. DE MAT. Y SUM. 1,448,275.86
CREDITO FISCAL 231,724.14
BANCO 1,680,000.00
P/REGISTRAR COMPRA DE 150.000 KILOS DE SARDINA
---------------------------------------2-------------------------------------------------------
INV. DE MAT. Y SUM. 1,200,000.00
CREDITO FISCAL 192,000.00
BANCO 1,392,000.00
P/REGISTRAR COMPRA DE 600000 ENVASES
---------------------------------------3-------------------------------------------------------
INV. DE MAT. Y SUM. 1,500,000.00
CREDITO FISCAL 240,000.00
BANCO 1,740,000.00
P/REGISTRAR COMPRA DE 100.000 KILOS DE SARDINA
---------------------------------------4-------------------------------------------------------
PPMD 2,573,275.86
PPCF 900,000.00
INV. DE MAT. Y SUM. 3,473,275.86
P/REGISTRAR 225000 KILOS AL PROCESO PRODUCTIVO
---------------------------------------5-------------------------------------------------------
INV. DE MAT. Y SUM. 6,082,758.62
CREDITO FISCAL 973,241.38
BANCO 7,056,000.00
P/REGISTRAR COMPRA DE 350.000 KILOS DE SARDINA
---------------------------------------6-------------------------------------------------------
INV. DE MAT. Y SUM. 2,400,000.00
CREDITO FISCAL 384,000.00
BANCO 2,784,000.00
P/RGISTRAR COMPRA DE 800.000 ENVASES
---------------------------------------7-------------------------------------------------------
PPMD 4,828,625.00
PPCF 1,537,500.00
INV. DE MAT. Y SUM. 6,366,125.00
P/REGISTRAR 281250 KILOS AL PROCESO PRODUCTIVO
---------------------------------------8-------------------------------------------------------
INV.PRDUCTOS TERMINADOS 9,839,400.86
PPMD 7,401,900.86
PPCF 2,437,500.00
P/REGISTRAR CULMINACION DEL PROCESO PRODUCTIVO (1.012.500 ENVASES DE 500 GR)
---------------------------------------9-------------------------------------------------------
BANCO 14,650,800.00
VENTA 12,630,000.00
DEBITO FISCAL 2,020,800.00
P/REGISTRAR VENTA DE 1.000.000 DE ENVASES
---------------------------------------10-------------------------------------------------------
COSTO DE VENTA 9,720,000.00
INV. PRODUCTOS TERMINADOS 9,720,000.00
P/REGISTRAR COSTO DE LA MERCANCIA VENDIDA
 BALANCE DE COMPROBACION
INV. DE MAT Y SUM 2,791,633.62
CREDITO FISCAL 2,020,965.52
INV. PROD. TERMINADOS 119,400.86
COSTO DE VENTA 9,720,000.00
SOBREGIROBANCARIO 1,200.00
VENTA 12,630,000.00
DEBITO FISCAL 2,020,800.00
TOTALES 14,652,000.00 14,652,000.00
0.00
 INV. MAT. Y SUM CREDITO FISCAL
1,448,275.86 231,724.14
1,200,000.00 192,000.00
1,500,000.00 240,000.00
3,473,275.86 973,241.38
6,082,758.62 384,000.00
2,400,000.00 2,020,965.52
6,366,125.00
12,631,034.48 9,839,400.86
2,791,633.62

BANCO PPMD
1,680,000.00 2,573,275.86
1,392,000.00 4,828,625.00
1,740,000.00 7,401,900.86
7,056,000.00 7,401,900.86 7,401,900.86
2,784,000.00 0.00
14,650,800.00
14,650,800.00 14,652,000.00
1,200.00
PPCF INV. PRODUCTOS TERMINADOS
900,000.00 9,839,400.86 9,720,000.00
1,537,500.00 119,400.86
2,437,500.00
2,437,500.00 2,437,500.00
0.00

COSTO DE VENTA VENTA

9,720,000.00 12,630,000.00
9,720,000.00 12,630,000.00

DEBITO FISCAL
2,020,800.00
2,020,800.00

UTILIDAD DE LA OPERACIÓN
INGRESOS 12,630,000.00
COSTOS 9,720,000.00
UTILIDAD 2,910,000.00

COMPARACION MAYOR Vs. AUXILIARES

MAYOR DE INVENTARIO 2,791,633.62

AUXILIAR DE SARDINAS 1,629,375.00
AUXILIAR DE ENVASES 1,162,500.00
241.38
 Control de Existencias en el Inventario

Producto cantidad maxima cantidad mínima Método

sardina peps
DETALLE ENTRADAS SALIDAS SALDOS
FECHA
CONCEPTO FRA NO. CANTIDAD VR. UNITARIO VR. TOTAL CANTIDAD VR. UNITARIO VR. TOTAL CANTIDAD VR. UNITARIO TOTAL
1-Mar-18 INICIAL 0 150000 9.66 1,448,275.86 150,000 9.66 1,448,275.86
150,000 9.66 1,448,275.86
8-Mar-18 COMPRA 0 100000 15.00 1,500,000.00 100,000 15.00 1,500,000.00
15-Mar-18 SALIDA 0 150000 9.66 1,448,275.86
75000 15.00 1,125,000.00 25,000 15.00 375,000.00
18-Mar-18 compras 0 350000 17.38 6,082,758.62 25,000 15.00 375,000.00
350,000 17.38 6,083,000.00
26-Mar-18 SALIDA 25000 15.00 375,000.00
256250 17.38 4,453,625.00 93,750 17.38 1,629,375.00
Costos 9,031,034.48 7,401,900.86
 Control de Existencias en el Inventario

Producto cantidad maxima cantidad mínima Método

ENVASES PEPS
DETALLE ENTRADAS SALIDAS SALDOS
FECHA
CONCEPTO FRA NO. CANTIDAD VR. UNITARIO VR. TOTAL CANTIDAD VR. UNITARIO VR. TOTAL CANTIDAD VR. UNITARIO TOTAL
8-Mar-18 INICIAL 0 600000 2.00 1,200,000.00 600,000 2.00 1,200,000.00
600,000 2.00 1,200,000.00
15-Mar-18 SALIDA 0 450000 2.00 900,000.00 150,000 2.00 300,000.00
25-Mar-18 compras 0 800000 3.00 2,400,000.00 150,000 2.00 300,000.00
800,000 3.00 2,400,000.00
26-Mar-18 SALIDA 150000 2.00 300,000.00
412500 3.00 1,237,500.00 387,500 3.00 1,162,500.00

Costos 3,600,000.00 2,437,500.00