FECHA FACTURA PROVEEDOR RUT EXENTO VALOR NETO

6 1300 Comercial Luz S.A 78.938.710-9 $700,000

8 1306 comercial luz sa 78938710-9 $892,800
15 38971 Enel S.A $81,500
19 2 comercial errazuriz ltda 88894895-8 $209,034
22 11041 Land Rover S.A 98450600-2 $12,560,000
31 1325 Comercial Luz S.A 78938710-9 $937,500
Total $15,380,834
 IVA TOTAL CUENTA
$133,000 $833,000 Mercaderia
$169,632 $1,062,432 Mercaderia
$15,485 $96,985 Gastos basicos
$39,716 $248,750 Gastos Basicos
$2,386,400 $14,946,400 Vehiculo
$178,125 $1,115,625 Mercaderias
$2,922,358 $18,303,192
 VALOR
FECHA FACTURA PROVEEDOR RUT EXENTO IVA TOTAL
NETO
dia 12 1 juan c.risopatron e. 8.008.514-k $2,075,630 $394,370 $2,470,000
Dia 17 2 Comercial Errazuriz Ltda 88.894-895-8 $756,000 $143,640 $899,640
Dia 18 nc 1 Comercial Errazuriz Ltda $72,000 $13,680 $85,680
Totales $2,759,630 $524,330 $3,283,960
 CUENTA
Venta
Venta
Dev. Venta
 PRECIO UNIDADES VALORES
FECHA DETALLE
UNITARIO ENTRADA SALIDA SALDO ENTRADA SALIDA SALDO
6 compra mercaderia $350 2,000 2,000 $700,000 $700,000
8 compra mercaderia $372 2,400 4,400 $892,800 $1,592,800
12 venta mercaderia $350 2,000 2,400 $700,000 $892,800
12 venta mercaderia $372 600 1,800 $223,200 $669,600
17 venta mercaderia $372 1,050 750 $390,600 $279,000
18 dev. mercaderia $372 100 850 $37,200 $316,200
31 compra mercaderia $375 2,500 3,350 $937,500 $1,253,700

Costo de
$1,276,600
venta
DETALLE
FECHA DETALLE N° DOC. CARGO ABONO
13 Cta Cte $17,500,000
15 Arriendo $740,000
15 Factura Enel 38971 $96,985
19 Libreria Anvior 486 $248,750
22 Land Rover 4 $14,946,400
30 Remuneracion $8,236,560
31 $77,470,000
 SALDO
$17,500,000
$16,760,000
$16,663,015
$16,414,265
$1,467,865
-$6,768,695
$70,701,305
D CTA OBL. SOCIO RIVAS H D CTA OBL. SOCIO RIOS H
$144,000,000.00 48000000 10000000

D CAMION H D CAJA H
38580000

D IVA CF H D IVA DF H
D ARRIENDO H D PROVEEDOR H

D VEHICULO H D VENTAS H
D CTA OBL. SOCIO ROJAS H D CAPITAL H
48000000 40000000 240000000

D MAQUINARIA H D MERCADERIA H

D CLIENTES H D BANCO H
D REMUNERACIONES H D GASTOS BASICOS H

D COSTO DE VENTAS H
FECHA CUENTAS DEBE HABER
1 Cta Obl. Socio Rivas $144,000,000
Cta Obl. Socio Rojas $48,000,000
Cta Obl. Socio Rios $48,000,000
Capital $240,000,000
Glosa: se crea empresa
2 Camion $38,580,000
Caja $30,420,000
Cta. Obl. Socio Rivas $69,000,000
Glosa: Socio R. aporta Camion y efectivo
3 Caja $40,000,000
Maquinaria $10,000,000
Cta. Obl. Socio Rojas $40,000,000
Cta.Obl. Socio Rios $10,000,000
Glosa:Aporte
6 Mercaderia $700,000
IVA CF $133,000
Caja $833,000
Glosa:Compra Mercaderia
8 Mercaderia $892,800
IVA CF $169,632
Caja $1,062,432
Glosa:Compra Mercaderia
12 Caja $2,470,000
Clientes $2,470,000
Glosa: Venta Mercaderia
13 Banco $17,500,000
Caja $17,500,000
Glosa: Abrimos Cta. Cte.
15 Arriendo $740,000
Banco $740,000
 Glosa: Pagamos Arriendo
15 Proveedor $96,985
Banco $96,985
Glosa: Factura Enel S.A
19 Proveedor $248,750
Banco $248,750
Glosa: Pagamos Proveedor
22 Proveedor $14,946,400
Banco $14,946,400
Glosa: Pagamos Proveedor
25 Caja $75,000,000
Cta obligada Rivas $75,000,000
Glosa: Aporte Socio
30 Remuneraciones
Banco
Glosa:Pago Remuneracion
31 Banco $77,470,000
Caja $77,470,000
Glosa: Depositamos al banco en efectivo
31 Mercaderia $2,530,300
Gastos Basicos $290,534
Vehiculo $12,560,000
IVA CF $2,922,358
Proveedor $18,303,192
Glosa: Centralización libro de compras
31 Clientes $3,283,960
Ventas $2,759,630
iVA DF $524,330
Glosa:Centralizacion libro de ventas
31 Costo de ventas 1276600
Mercaderia 1276600
Glosa: Costo de ventas
 SALDOS
N° CUENTA DEBE HABER DEUDOR
CTA OBLIGADA RIOS $48,000,000 $10,000,000 $38,000,000
CTA OBLIGADA ROJAS $48,000,000 $40,000,000 $8,000,000
CTA OBLIGADA RIVAS $144,000,000 $144,000,000
CAPITAL $240,000,000
CAMIONES $38,580,000 $38,580,000
CAJA $147,890,000 $95,803,000 $52,087,000
MAQUINARIA $10,000,000 $10,000,000
MERCADERÍA $2,530,300 $1,276,000 $1,254,300
IVA CF $2,922,358 $2,922,358
IVA DF $524,330
CLIENTES $3,283,960 $2,470,000 $813,960
BANCO $94,970,000 $24,278,695 $70,691,305
ARRIENDOS $750,000 $750,000
PROVEEDOR $16,125,135 $18,303,192
REMUNERACIONES $8,236,560 $8,236,560
GASTOS BÁSICOS $290,534 $290,534
VEHÍCULOS $12,560,000 $12,560,000
VENTAS $2,759,630
COSTO DE VENTAS $1,276,000 $1,276,000
SUMAS $579,414,847 $579,414,847 $245,462,017
UTILIDADES DEL EJER
SUMAS IGUALES $579,414,847 $579,414,847 $245,462,017
SALDOS INVENTARIO RESULTADOS
ACREEDO ACTIVO PASIVO PERDIDA GANANCIA
$38,000,000
$8,000,000

$240,000,000 $240,000,000
$38,580,000
$52,087,000
$10,000,000
$1,254,300
$2,922,358
$524,330 $524,330
$813,960
$70,691,305
$750,000
$2,178,057 $2,178,057
$8,236,560
$290,534
$12,560,000
$2,759,630 $2,759,630
$1,276,000
$245,462,017 $234,908,923 $242,702,387 $10,553,094 $2,759,630
$7,793,464 $7,793,464
$245,462,017 $242,702,387 $242,702,387 $10,553,094 $10,553,094