Laboratorio 1 : CASO PRÁCTICO

Sesión 11 Libro Diario, Libro Mayor y Balance de Comprobación

La ferretería Su Color se dedica a la comercialización de pintura para interiores y

nos alcanza la información correspondiente al mes de junio, con la finalidad de elaborar
sus Estados Financieros.

LIBRO DIARIO SU COLOR SAC

No. Fecha Glosa Cta Cont.Asoc.a la Operación Movimiento

As. Cta Ctbl Denominación Debe Haber
1 1-Jun Asiento de Apertura 10 E y E de E 15,000.00
(Libro Inv.y Balance) 101 Caja 5,000.00
104 Cta Cte 10,000.00
33 P, P Y E 13,000.00
334 Muebles y Ens. 7,500.00
336 Equipos Diversos 5,500.00
50 Capital 28,000.00
501 Capital Social
2 30-Jun Compras del mes 60 Compras 6,660.00
( R de Compras ) 601 Merc.Manuf.
63 SPxT 593.22
636 Serv. Básicos 381.36
637 Publicidad 211.86
40 TxP 1,305.58
401 Gob.Central
42 CxPCT 8,558.80
421 FxP
3 30-Jun Destino de las 20 Mercaderías 6,660.00
compras 61 V de Existencias 6,660.00
4 30-Jun Destino de las 94 G de Administ. 381.36
compras 95 G de Ventas 211.86
79 CICC 593.22
5 30-Jun Ventas del mes 12 CxCCT 18,231.00
( R de Ventas ) 121 FxC
40 TxP 2,781.00
401 Gob.Central
70 Ventas 15,450.00
701 Mercaderías
6 30-Jun Costo de Ventas 69 C de V 5,910.00
20 Mercaderías 5,910.00
7 30-Jun Planilla del mes 62 Gastos de Pers. 3,765.79
( Libro Planilla ) 621 Remunerac. 3,454.85
627 Seg y Prev.Social 310.94
 40 T x P 456.11
403 Ins.Públicas
403.1Essalud 310.94
403.2ONP 145.17
41 Rem. Y Part x Pag 3,309.68
411 Remunerac. 3,007.30
417 AFP 302.38
8 30-Jun Destino del Gasto 94 G de Administ. 3,765.79
de planilla 79 CICC 3,765.79
9 30-Jun Ingresos de caja 10 E y E de E 9,735.00
(Libro Caja y Bancos - 101 Caja
Caja ) 12 C x C C T 9,735.00
121 F x C
10 30-Jun Egresos de caja 42 C x P C T 3,282.00
(Libro Caja y Bancos - 421 F x P
Caja ) 10 E y E de E 3,282.00
101 Caja
11 30-Jun Ingresos a la Cta Cte 10 E y E de E 9,996.00
(Libro Caja y Bancos - 104 Cta Cte
Cta Cte ) 12 C x C C T 8,496.00
121 F x C
45 Oblig.Financieras 1,500.00
451 P de I F
12 30-Jun Egresos a la Cta Cte 41 R y P x Pagar 3,007.30
(Libro Caja y Bancos - 411 Remunerac.
Cta Cte ) 42 C x P C T 2,326.80
421 F x P
45 Oblig.Financieras 250.00
451 P.de I F
63 G x S P x T 2,500.00
632 Asesoría 1,000.00
635 Alquileres 1,500.00
67 Gastos Financ. 35.00
671 Gastos de Endeud.
10 E y E de E 8,119.10
104 Cta Cte
13 30-Jun Destino de los gastos 94 G de Administ. 2,500.00
en la cta cte 97 G Financieros 35.00
79 C I C C 2,535.00
109,151.70 109,151.70
 MAYORIZACION

101 104 121

1 S/. 5,000.00 S/. 3,282.00 10 1 S/. 10,000.00 S/. 8,119.10 12 5 S/. 18,231.00
9 S/. 9,735.00 11 S/. 9,996.00

S/. 14,735.00 S/. 3,282.00 S/. 19,996.00 S/. 8,119.10 S/. 18,231.00
S/. 11,453.00 S/. 11,876.90 S/. -

334 336 4011

1 7,500.00 1 5,500.00 2 1,305.58

S/. 7,500.00 S/. - S/. 5,500.00 S/. - S/. 1,305.58

S/. 7,500.00 S/. 5,500.00

4032 411 417

145.17 7 12 3,007.30 3,007.30 7

S/. - S/. 145.17 S/. 3,007.30 S/. 3,007.30 S/. -

S/. 145.17 S/. -

451 501 601

12 250.00 1,500.00 11 28,000.00 1 2 6,660.00

S/. 250.00 S/. 1,500.00 S/. - S/. 28,000.00 S/. 6,660.00

S/. 1,250.00 S/. 28,000.00 S/. 6,660.00

621 627 632

7 3,454.85 7 310.94 12 1,000.00

S/. 3,454.85 S/. - S/. 310.94 S/. - S/. 1,000.00

S/. 3,454.85 S/. 310.94 S/. 1,000.00

636 637 671

2 381.36 2 211.86 12 35.00

S/. 381.36 S/. - S/. 211.86 S/. - S/. 35.00

S/. 381.36 S/. 211.86 S/. 35.00

701 791 941

15,450.00 5 593.22 4 4 381.36
3,765.79 8 8 3,765.79
2,535.00 13 13 2,500.00
S/. - S/. 15,450.00 S/. - S/. 6,894.01 S/. 6,647.15
S/. 15,450.00 S/. 6,894.01 S/. 6,647.15
 971
13 35.00

S/. 35.00 S/. -

S/. 35.00

DEBE 109,151.70
HABER 109,151.70
121 201
S/. 9,735.00 9 3 S/. 6,660.00 S/. 5,910.00 6
S/. 8,496.00 11

S/. 18,231.00 S/. 6,660.00 S/. 5,910.00

S/. 750.00

4011 4031
2,781.00 5 310.94 7

S/. 2,781.00 S/. - S/. 310.94

S/. 1,475.42 S/. 310.94

417 421
302.38 7 10 3,282.00 8,558.80 2
12 2,326.80

S/. 302.38 S/. 5,608.80 S/. 8,558.80

S/. 302.38 S/. 2,950.00

601 611
6,660.00 3

S/. - S/. - S/. 6,660.00

S/. 6,660.00

632 635
12 1,500.00

S/. - S/. 1,500.00 S/. -

S/. 1,500.00

671 691
6 5,910.00

S/. - S/. 5,910.00 S/. -

S/. 5,910.00

941 951
4 211.86

S/. - S/. 211.86 S/. -

S/. 211.86
109,151.70
109,151.70
EJERCICIO O PERIODO
RUC
RAZON SOCIAL

BALANCE DE COMPROBACION
1,23 4y5 69,94,95,97 70 y 75
SUMAS SALDOS AJUSTES BALANCE EG Y P
CUENTAS DEBE HABER DEUDOR ACREEDOR DEBE HABER ACTIVO PASIVO PERDIDA GANANCIA
10 34,731.00 11,401.10 23,329.90 23,329.90
12 18,231.00 18,231.00 0.00 0.00
20 6,660.00 5,910.00 750.00 750.00
33 13,000.00 0.00 13,000.00 13,000.00
40 1,305.58 3,237.11 1,931.53 1,931.53
41 3,007.30 3,309.68 302.38 302.38
42 5,608.80 8,558.80 2,950.00 2,950.00
45 250.00 1,500.00 1,250.00 1,250.00
50 0.00 28,000.00 28,000.00 28,000.00
60 6,660.00 0.00 6,660.00
61 0.00 6,660.00 6,660.00 5,910.00
62 3,765.79 0.00 3,765.79
63 3,093.22 0.00 3,093.22
67 35.00 0.00 35.00
69 5,910.00 0.00 5,910.00 5,910.00 5,910.00
70 0.00 15,450.00 15,450.00 15,450.00
79 0.00 6,894.01 6,894.01 6,894.01
94 6,647.15 0.00 6,647.15 6,647.15 6,647.15
95 211.86 0.00 211.86 211.86 211.86
97 35.00 0.00 35.00 35.00 35.00
109,151.70 109,151.70 63,437.92 63,437.92 12,804.01 12,804.01 37,079.90 34,433.91 12,804.01 15,450.00
2,645.99 2,645.99
 ESTADOS FINANCIEROS

SU COLOR SAC
BALANCE DE SITUACIÓN
AL 30.06.2021

ACTIVO PASIVO
10 E y E de E 23,329.90 40 TxP 1,931.53
12 CxCCT 0.00 41 Rem. Y Part x Pag 302.38
20 Mercaderías 750.00 42 CxPCT 2,950.00
33 P, P Y E 13,000.00 45 Oblig.Financieras 1,250.00
TOTAL PASIVO 6,433.91
PATRIMONIO
50 Capital 28,000.00
59 Resul.acumulado 2,645.99
TOTAL PATRIMONIO 30,645.99
TOTAL ACTIVO 37,079.90 TOTAL PASIVO Y PATRIMONIO 37,079.90

SU COLOR SAC
ESTADO DE RESULTADOS
AL 30.06.2021
70 Ventas 15,450.00
69 Costo de Ventas 5,910.00
UTILIDAD BRUTA 9,540.00
GASTOS DE OPERACIÓN
94 GASTOS DE ADMINIST. 6,647.15
95 GASTOS DE VENTAS 211.86
 UTILIDAD DE OPERACIÓN 2,680.99
75 OTROS INGRESOS 0.00
97 OTROS GASTOS ( FINANCIEROS ) 35.00
UTILIDAD DEL EJERCICIO 2,645.99