Compañía: Nuevo Leon, S

Control de inventarios
Artículo: Sillones tipo ejecu

No. Fecha

1 1
2 2
3 4
4 10

5 12
6 21
 TARJETA DE ALMACEN
Compañía: Nuevo Leon, S. A.
Control de inventarios Unidad: Pieza
Artículo: Sillones tipo ejecutivo Metódo: PEPS
UNIDADES COSTOS VALORES
Concepto
Entradas Salidas Existencias Unitario Promedio Debe
APERTURA 15 15 $2,600.00 $39,000.00
VENTA 12 3 $2,600.00
COMPRA 20 23 $2,550.00 $51,000.00
VENTA 3 20 $2,600.00
14 6 $2,550.00
VENTA 5 1 $2,550.00
DEVOL 2 3 $2,550.00 $5,100.00

$2,600.00 $2,550.00
15 12 20 14
3 6 5
1
 CUENTA
BANCOS
ALMACEN
EQUIPO DE COMPUTO
VALORES EQUIPO DE OFICINA
Haber Saldo CAPITAL SOCIAL
$39,000.00
$31,200.00 $7,800.00 1I BANCOS
$58,800.00 VENTA
$7,800.00 $51,000.00 IVA CAUSADO
$35,700.00 $15,300.00
$12,750.00 $2,550.00 1IA COSTO DE VENTAS
$7,650.00 ALMACEN

2D ALMACEN
IVA ACREDITABLE
PROVEEDORES

3D EQ DE REPARTO
IVA PTE ACREDITAR
ACREEDORES DIVERSOS
DOC POR PAGAR

4E DOCUMENTOS POR COBRAR

BANCOS

5D CLIENTES
VENTA
IVA PTE CAUSAR

6E GASTOS ADMINISTRACION
IVA CAUSADO
BANCOS

7I BANCOS
VENTA
IVA CAUSADO

7IA COSTO DE VENTAS

ALMACEN
8E GASTOS DE VENTAS
GASTOS ADMINISTRACION
BANCOS

9E DOC POR PAGAR

BANCOS

9AE IVA PTE ACREDITAR

IVA ACREDITABLE

10I BANCOS
DOC POR COBRAR

11E VENTAS
IVA CAUSADO
BANCOS

112EALMACEN
COSTO DE VENTAS

12I BANCOS
CLIENTES

12AI IVA CAUSADO

IVA PTE CAUSAR

13E PROVEEDORES
BANCOS

13AEIVA ACREDITABLE
IVA PTE ACREDITAR
TOTALES (SIN ASIENTO DE APERTURA)
TOTALES
 DEBE HABER TABULACION DE LAS POLIZAS (INGRESOS, EGRESOS, DIARIO
$40,000.00 CUENTA
$39,000.00 POLIZAS DE INGRESO
$25,000.00 1I BANCOS
$10,000.00 VENTA
$114,000.00 IVA CAUSADO

$69,600.00 1IA COSTO DE VENTAS

$60,000.00 ALMACEN
$9,600.00
7I BANCOS
$33,200.00 VENTA
$33,200.00 IVA CAUSADO

$51,000.00 7IA COSTO DE VENTAS

$8,160.00 ALMACEN
$59,160.00
10I BANCOS
$125,000.00 DOC POR COBRAR
$20,000.00
$72,500.00 12I BANCOS
$72,500.00 CLIENTES

$3,000.00 12AI IVA CAUSADO

$3,000.00 IVA PTE CAUSAR
TOTALES
$98,600.00 POLIZAS DE EGRESO
$85,000.00
$13,600.00 4E DOCUMENTOS POR COBRAR
BANCOS
$500.00
$80.00 6E GASTOS ADMINISTRACION
$580.00 IVA CAUSADO
BANCOS
$29,000.00
$25,000.00 8E GASTOS DE VENTAS
$4,000.00 GASTOS ADMINISTRACION
BANCOS
$12,750.00
$12,750.00 9E DOCUMENTOS POR PAGAR
BANCOS
 $6,000.00
$3,000.00 9AE IVA PTE ACREDITAR
$9,000.00 IVA ACREDITABLE

$25,000.00 13E PROVEEDORES

$25,000.00 BANCOS

$3,448.28 13AEIVA ACREDITABLE

$3,448.28 IVA PTE ACREDITAR

$1,740.00 11E VENTAS

$1,740.00 IVA CAUSADO
BANCOS
$10,000.00
$1,600.00 112EALMACEN
$11,600.00 COSTO DE VENTAS
TOTALES
$5,100.00 POLIZAS DE DIARIO
$5,100.00
2D ALMACEN
$50,000.00 IVA ACREDITABLE
$50,000.00 PROVEEDORES

$6,896.55 3D EQ DE REPARTO
$6,896.55 IVA PTE ACREDITAR
ACREEDORES DIVERSOS
$30,000.00 DOC POR PAGAR
$30,000.00
5D CLIENTES
$4,137.93 VENTA
$4,137.93 IVA PTE CAUSAR
$597,812.76 $597,812.76 TOTALES
$711,812.76 $711,812.76 TOTALES FINALES
(INGRESOS, EGRESOS, DIARIO)
DEBE HABER
BANCOS ALMACEN
$69,600.00 $69,600.00 $3,000.00 $5,100.00
$60,000.00 $29,000.00 $580.00 $51,000.00
$9,600.00 $1,740.00 $9,000.00 $39,000.00
$50,000.00 $25,000.00
$33,200.00 $40,000.00 $30,000.00
$33,200.00 $11,600.00
$190,340.00 $79,180.00 $95,100.00
$29,000.00
$25,000.00
$4,000.00 IVA ACREDITABLE ACREEDORES DIVERSOS
$4,137.93 $3,448.28
$12,750.00 $8,160.00
$12,750.00

$1,740.00
$1,740.00 $12,297.93 $3,448.28 $0.00

$50,000.00
$50,000.00 EQ DE OFICINA CAPITAL SOCIAL
$10,000.00
$6,896.55
$6,896.55
$203,186.55 $203,186.55

$10,000.00 $0.00 $0.00

$3,000.00
$3,000.00
IVA PTE CAUSAR IVA CAUSADO
$500.00 $6,896.55 $6,896.55
$80.00 $13,600.00 $80.00
$580.00 $1,600.00

$6,000.00
$3,000.00 $0.00 $20,496.55 $8,576.55
$9,000.00

$25,000.00 COSTO DE VENTA GASTOS ADMINISTRACION

$25,000.00 $33,200.00 $5,100.00 $500.00
 $12,750.00 $3,000.00
$3,448.28
$3,448.28

$30,000.00 $45,950.00 $5,100.00 $3,500.00

$30,000.00

$4,137.93
$4,137.93

$10,000.00
$1,600.00
$11,600.00

$5,100.00
$5,100.00
$91,866.21 $91,866.21

$51,000.00
$8,160.00
$59,160.00

$125,000.00
$20,000.00
$72,500.00
$72,500.00

$98,600.00
$85,000.00
$13,600.00
$302,760.00 $302,760.00
$597,812.76 $597,812.76
 ALMACEN CLIENTES IVA PTE ACREDITAR
$33,200.00 $98,600.00 $50,000.00 $3,448.28 $4,137.93
$12,750.00 $20,000.00

$45,950.00 $98,600.00 $50,000.00 $23,448.28 $4,137.93

REEDORES DIVERSOS EQ DE REPARTO EQ DE COMPUTO

$72,500.00 $125,000.00 $25,000.00

$72,500.00 $125,000.00 $0.00 $25,000.00 $0.00

CAPITAL SOCIAL PROVEEDORES DOC POR PAGAR

$114,000.00 $30,000.00 $59,160.00 $25,000.00 $72,500.00

$114,000.00 $30,000.00 $59,160.00 $25,000.00 $72,500.00

IVA CAUSADO DOC POR COBRAR VENTA

$9,600.00 $3,000.00 $1,740.00 $10,000.00 $60,000.00
$4,000.00 $25,000.00
$85,000.00

$13,600.00 $3,000.00 $1,740.00 $10,000.00 $170,000.00

TOS ADMINISTRACION GASTOS DE VENTAS

$6,000.00
$0.00 $6,000.00 $0.00
 MOVIMIENTOS SALDOS
CONCEPTO DEBE HABER DEUDOR ACREEDOR
ALMACEN $95,100.00 $45,950.00 $49,150.00
BANCOS $190,340.00 $79,180.00 $111,160.00
CLIENTES $98,600.00 $50,000.00 $48,600.00
IVA ACREDITABLE $12,297.93 $3,448.28 $8,849.66
IVA PTE ACREDITAR $23,448.28 $4,137.93 $19,310.34
ACREEDORES DIVERSOS $0.00 $72,500.00 $72,500.00
DOC POR COBRAR $3,000.00 $1,740.00 $1,260.00
EQ DE REPARTO $125,000.00 $0.00 $125,000.00
EQ DE COMPUTO $25,000.00 $0.00 $25,000.00
EQ DE OFICINA $10,000.00 $0.00 $10,000.00
CAPITAL SOCIAL $0.00 $114,000.00 $114,000.00
PROVEEDORES $30,000.00 $59,160.00 $29,160.00
IVA CAUSADO $8,576.55 $13,600.00 $5,023.45
IVA PTE CAUSAR $0.00 $20,496.55 $20,496.55
DOC POR PAGAR $25,000.00 $72,500.00 $47,500.00
VENTAS $10,000.00 $170,000.00 $160,000.00
COSTOS DE VENTA $45,950.00 $5,100.00 $40,850.00
GASTOS DE ADMINISTRACIO $3,500.00 $0.00 $3,500.00
GASTOS DE VENTA $6,000.00 $0.00 $6,000.00
UTILIDAD DEL EJERCICIO
TOTAL $711,812.76 $711,812.76 $448,680.00 $448,680.00
 PERDIDAS Y GANANCIAS
DEUDOR ACREEDOR LA EMPRESA NUEVO LEON, S. A.
ESTADO DE RESULTADOS
DEL 1 DEL MARZO AL 31 DE MARZO
MILES DE PESOS

VENTAS
- COSTO DE VENTAS
= UTILIDAD BRUTA
- GASTOS DE OPERACIÓN
GASTOS DE VENTAS
GASTOS DE ADMINISTRACION
= UTILIDAD DE OPERACIÓN
- OTROS GASTOS
+ OTROS PRODUCTO
= UTILIDAD ANTES DE FINANCIEROS E IMPUESTOS
$160,000.00 - GASTOS FINANCIEROS
$40,850.00 + PRODUCTOS FINANCIEROS
$3,500.00 = UTLIDAD ( PERDIDA)ANTES DE IMPUESTOS
$6,000.00 - IMPUESTO A LA UTILIDAD
$109,650.00 = UTILIDAD NETA
$160,000.00 $160,000.00
 O LEON, S. A. LA EMPRESA NUEVO LEON, S. A.
SULTADOS BALANCE GENERAL AL 31 DE MARZO
L 31 DE MARZO MILES DE PESOS
ESOS
ACTIVO
PARCIAL TOTAL ACTIVO CIRCULANTE
$160,000.00
$40,850.00 ALMACEN $49,150.00
$119,150.00 BANCOS $111,160.00
$9,500.00 CLIENTES $48,600.00
$6,000.00 IVA ACREDITABLE $8,849.66
$3,500.00 IVA PTE ACREDITAR $19,310.34
$109,650.00 ACREEDORES DIVERSOS $72,500.00
$0.00 DOC POR COBRAR $1,260.00
$0.00 $0.00 $310,830.00
MPUESTOS $109,650.00
$0.00 ACTIVO NO CIRCULANTE
$0.00 $0.00
$109,650.00 EQ DE REPARTO $125,000.00
$0.00 EQ DE COMPUTO $25,000.00
$109,650.00 EQ DE OFICINA $10,000.00
$160,000.00

TOTAL ACTIVO
TOTAL CAPITAL
TOTAL CAPITAL MAS PASIVO
 SA NUEVO LEON, S. A.
ENERAL AL 31 DE MARZO
LES DE PESOS

PASIVO
CORTO PLAZO

PROVEEDORES $29,160.00
IVA CAUSADO $5,023.45
IVA PTE CAUSAR $20,496.55
DOC POR PAGAR $47,500.00
$102,180.00

CAPITAL CONTABLE
CAPITAL CONTRIBUIDO

CAPITAL SOCIAL $114,000.00

$114,000.00

$470,830.00
$114,000.00
$216,180.00