UNIVERSIDAD ABIERTA PARA ADULTOS

Escuela de Negocios
Carrera:
Contabilidad Empresarial

Participante:
Sandys Báez
Matricula:
17-3790

Facilitador:
Juan Alberto Figuereo

Tarea:
Trabajo Final

Santo Domingo Este, Republica Dominicana

27-04-2020
LTOS

inicana
 La Panaderia UAPA se dedica a la manufactura de pan, durante el mes de
movimientos de libras (lbs) de harina:

Metodo PEPS Entradas Salidas

Fecha Concepto Cantidad Valor Unid. TOTAL Cantidad
7/31/2017 Inventario Inicial
3-Aug Compra 50000.00 RD$16.50 RD$825,000.00
6-Aug Compra 30000.00 RD$16.50 RD$495,000.00
7-Aug Venta 60000.00
50000.00
110000.00

16-Aug Compra 75000.00 RD$16.00 RD$1,200,000.00

17-Aug Venta 30000.00
75000.00
105000.00
20-Aug Compra 85000.00 RD$17.00 RD$1,445,000.00
22-Aug Compra 92000.00 RD$16.00 RD$1,472,000.00
25-Aug Compra 93000.00 RD$15.00 RD$1,395,000.00
28-Aug Venta 85000.00
25000.00
110000.00

30-Aug Venta 67000.00

45000.00
112000.00
 de pan, durante el mes de agosto tuvo los siguientes
e libras (lbs) de harina:

Salidas Inventario
Valor Unid. TOTAL Cantidad Valor Unid. TOTAL
60000.00 RD$18.00 RD$1,080,000.00
50000.00 RD$16.50 RD$825,000.00
30000.00 RD$16.50 RD$495,000.00
RD$18.00 RD$1,080,000.00 0.00 RD$0.00
RD$16.50 RD$825,000.00 0.00 RD$0.00

30000.00 RD$16.50 RD$495,000.00

75000.00 RD$16.00 RD$1,200,000.00
RD$16.50 RD$495,000.00 0.00 RD$0.00
RD$16.00 RD$1,200,000.00 0.00 RD$0.00

85000.00 RD$17.00 RD$1,445,000.00

92000.00 RD$16.00 RD$1,472,000.00
93000.00 RD$15.00 RD$1,395,000.00
RD$17.00 RD$1,445,000.00 0.00 RD$0.00
RD$16.00 RD$400,000.00 67000.00 RD$16.00 RD$1,072,000.00

67000.00 RD$16.00 RD$1,072,000.00

93000.00 RD$15.00 RD$1,395,000.00
RD$16.00 RD$1,072,000.00 0.00 RD$0.00
RD$15.00 RD$675,000.00 48000.00 RD$15.00 RD$720,000.00
 Metodo UEPS Entradas Salidas
Fecha Concepto Cantidad Valor Unid. Total Cantidad Valor Unid.
7/31/2017 Inventario Inicial
3-Aug Compra 50000.00 RD$16.50 RD$ 825,000.00
6-Aug Compra 30000.00 RD$16.50 RD$ 495,000.00
7-Aug Venta 30000.00 RD$ 16.50
50000.00 RD$ 16.50
30000.00 RD$ 18.00
110000.00
16-Aug Compra 75000.00 RD$16.00 RD$ 1,200,000.00

17-Aug Venta 75000.00 RD$ 16.00

30000.00 RD$ 18.00
105000.00
20-Aug Compra 85000.00 RD$17.00 RD$ 1,445,000.00
22-Aug Compra 92000.00 RD$16.00 RD$ 1,472,000.00
25-Aug Compra 93000.00 RD$15.00 RD$ 1,395,000.00
28-Aug Venta 93000.00 RD$15.00
17000.00 RD$16.00
110000.00

30-Aug Venta 75000.00 RD$16.00

37000.00 RD$17.00
112000.00
Salidas Inventario
Total Cantidad Valor Unid. Total
60000.00 RD$18.00 RD$ 1,080,000.00
50000.00 RD$16.50 RD$ 825,000.00
30000.00 RD$16.50 RD$ 495,000.00
RD$ 495,000.00 0.00 RD$ -
RD$ 825,000.00 0.00 RD$ -
RD$ 540,000.00 30000.00 RD$18.00 RD$ 540,000.00

75000.00 RD$16.00 RD$ 1,200,000.00

RD$ 1,200,000.00 0.00 RD$ -

RD$ 540,000.00 0.00 RD$ -

85000.00 RD$17.00 RD$ 1,445,000.00

92000.00 RD$16.00 RD$ 1,472,000.00
93000.00 RD$15.00 RD$ 1,395,000.00
RD$ 1,395,000.00 0.00 RD$ -
RD$ 272,000.00 75000.00 RD$16.00 RD$1,200,000.00

85000.00 RD$17.00 RD$ 1,445,000.00

75000.00 RD$16.00 RD$1,200,000.00
RD$1,200,000.00 0.00 RD$0.00
RD$ 629,000.00 48000.00 RD$17.00 RD$816,000.00
Promedio Ponderado Entradas Salidas
Fecha Concepto Cantidad Valor Unidad TOTAL Cantidad Valor Unidad
7/31/2017 Inventario Inicial
3-Aug Compra 50000.00 RD$16.50 RD$825,000.00
6-Aug Compra 30000.00 RD$16.50 RD$495,000.00
7-Aug Venta 110000.00 RD$17.14
8/16/2017 Compra 75000.00 RD$16.00 RD$1,200,000.00
8/17/2017 Venta 105000.00 RD$16.33
20-Aug Compra 85000.00 RD$17.00 RD$1,445,000.00
22-Aug Compra 92000.00 RD$16.00 RD$1,472,000.00
25-Aug Compra 93000.00 RD$15.00 RD$1,395,000.00
28-Aug Venta 110000.00 RD$15.97
30-Aug Venta 105000.00 RD$15.97
Salidas Inventario
TOTAL Cantidad Valor Unidad TOTAL
60000.00 RD$18.00 RD$1,080,000.00
110000.00 RD$17.32 RD$1,905,000.00
140000.00 RD$17.14 RD$2,400,000.00
RD$1,885,714.29 30000.00 RD$514,285.71
105000.00 RD$16.33 RD$1,714,285.71
RD$1,714,285.71 0.00 RD$0.00
85000.00 RD$17.00 RD$1,445,000.00
177000.00 RD$16.48 RD$2,917,000.00
270000.00 RD$15.97 RD$4,312,000.00
RD$1,756,740.74 160000.00 RD$2,555,259.26
RD$1,676,888.89 55000.00 RD$878,370.37
 La empresa UAPA shoes se dedica a la manufactura de zapatos y la nómina
preparar la nómina y hacer

Datos Empleados Ingreso

Items Nombre Puesto Sal. Semenal Normales Extras al 35%
1 Celestino Pérez Cortador RD$ 2,200.00 44 109.06
2 Castulo Valdez Tejedor RD$ 2,700.00 44 95.60
3 Eleuterio Abreu Ensamblador RD$ 2,400.00 30
4 Timoteo Zapata Supervisor RD$ 3,300.00 44
5 Colombia Diaz Asistente Adm. RD$ 2,600.00 44
6 Jack Martinez Prepador RD$ 1,900.00 44 80.76
7 Ruperta Mejia Vendedora RD$ 1,600.00 26
8 Cipriano Santana Cortador RD$ 2,800.00 44 158.64
9 Genovevo Durán Ayudante RD$ 1,650.00 44 93.52
10 Ricardo Peña Asis. Supervisor RD$ 2,700.00 30
11 Plutarco Mejia Cosedor RD$ 1,600.00 44 33.99
12 Emiliano Diaz Terminación RD$ 1,800.00 44 152.88
13 Saturnina Rosario Secretaria RD$ 2,800.00 44
14 Prospero Barriento Vendedor RD$ 2,100.00 44
15 Artemio de la cruz Gerente RD$ 4,000.00 44

TOTALES RD$ 36,150.00 614 724.45

Celestino Perez Castulo Valdez

Sueldo/23.83/8 horas diarias Sueldo/23.83/8 horas diarias
2.200/23.83 = 92.32 2.700/23.83 = 113.30
92.32/8 = 11.54 113.30/8 = 14.16

Horas extras al 35% Horas extras al 35%

11.54 x 35% = 4.04 14.16 x 35% = 4.96
11.54 + 11.54 = 15.58 14.16 + 4.96 = 19.12
15.58 x 7 = 109.06 19.12 x 5 = 95.60

Horas extras dobles al100% Horas extras dobles al100%

 11.54 x 100% = 11.54 14.16 x 100% = 14.16
11.54 + 11.54 = 23.08 14.16 + 14.16 = 28.32
23.08 x 4 = 92.32 28.32 x 6 = 169.92

Cipriano Santana Genovevo Durán

Sueldo/23.83/8 horas diarias Sueldo/23.83/8 horas diarias
2.800/23.83 = 117.50 1.650/23.83 = 69.24
117.50//8 = 14.69 69.24/8 = 8.66

Horas extras al 35% Horas extras al 35%

14.69 x 35% = 5.14 8.66 x 35% = 3.03
14.69 + 5.14 = 19.83 8.66 + 3.03 = 11.69
19.83 x 8 = 158.64 11.69 x 8 = 93.52

Horas extras dobles al100%

14.69 x 100% = 14.69
14.69 + 14.69 = 29.38 Emiliano Diaz
29.38 x 8 = 235.04 Sueldo/23.83/8 horas diarias
1.800/23.83 =75.54
75.54/8 = 9.44

Horas extras al 35%

9.44 x 35% = 3.30
9.44 + 3.30 = 12.74
12.74 x 12 = 152.88

Horas extras dobles al100%

9.44 x 100% = 9.44
9.44 + 9.44 = 18.88
18.88 x 5 = 94.40
zapatos y la nómina de empleados fué la siguiente: Con los datos que se le daran a continuación
ar la nómina y hacer las entradas de diario necesarios

Deducciones
Ingresos SFS SFP
Extras dobles Inc./Com Total Ingreso RD$0.03 2.87%
92.32 RD$300.00 RD$2,701.38 RD$82.12 RD$ 77.53
169.92 RD$250.00 RD$3,215.52 RD$97.75 RD$ 92.29
125.90 RD$300.00 RD$2,825.90 RD$85.91 RD$ 81.10
RD$500.00 RD$3,800.00 RD$115.52 RD$ 109.06
RD$2,600.00 RD$79.04 RD$ 74.62
159.52 RD$700.00 RD$2,840.28 RD$86.34 RD$ 81.52
RD$2,000.00 RD$3,600.00 RD$109.44 RD$ 103.32
235.04 RD$1,000.00 RD$4,193.68 RD$127.49 RD$ 120.36
RD$200.00 RD$1,943.52 RD$59.08 RD$ 55.78
254.88 RD$2,954.88 RD$89.83 RD$ 84.81
RD$200.00 RD$1,833.99 RD$55.75 RD$ 52.64
94.40 RD$250.00 RD$2,297.28 RD$69.84 RD$ 65.93
RD$100.00 RD$2,900.00 RD$88.16 RD$ 83.23
RD$3,000.00 RD$5,100.00 RD$155.04 RD$ 146.37
RD$2,000.00 RD$6,000.00 RD$182.40 RD$ 172.20

1131.98 RD$10,800.00 RD$48,806.43 RD$1,483.72 RD$ 1,400.74

Eleuterio Abreu Jack Martinez

Sueldo/23.83/8 horas diarias Sueldo/23.83/8 horas diarias
2.400/23.83 = 100.71 1.900/23.83 = 79.73
100.71/8 = 12.59 79.73/8/ = 9.97

Horas extras dobles al100% Horas extras al 35%

12.59 x 100% = 12.59 9.97 x 35% = 3.49
12.59 + 12.59 = 25.18 9.97 + 3.49 = 13.46
25.18 x 5 = 125.90 13.46 x 6 = 80.76

Horas extras dobles al100%

 9.97 x 100% = 9.97
9.97 + 9.97 = 19.94
19.94 x 8 = 159.52

Ricardo Peña Plutarco Mejia

Sueldo/23.83/8 horas diarias Sueldo/23.83/8 horas diarias
2.700/23.83 = 113.30 1.600/23.83 = 67.14
113.30/8 = 14.16 67.14/8 = 8.39

Horas extras dobles al100% Horas extras al 35%

14.16 x 100% = 14.16 8.39 x 35% = 2.94
14.16 + 14.16 = 28.32 8.39 + 2.94 = 11.33
28.32 x 9 = 254.88 11.33 x 3 = 33.99
que se le daran a continuación debe

educciones

C X C. emple. Total a Pagar

RD$175.00 RD$2,366.73
RD$120.00 RD$2,905.48
RD$150.00 RD$2,508.89
RD$100.00 RD$3,475.42
RD$2,446.34
RD$2,672.42
RD$100.00 RD$3,287.24
RD$300.00 RD$3,645.83
RD$200.00 RD$1,628.66
RD$100.00 RD$2,680.25
RD$250.00 RD$1,475.60
RD$2,161.51
RD$2,728.61
RD$300.00 RD$4,498.59
RD$500.00 RD$5,145.40

RD$2,295.00 RD$43,626.97

Jack Martinez
ueldo/23.83/8 horas diarias
1.900/23.83 = 79.73
79.73/8/ = 9.97

Horas extras al 35%

9.97 x 35% = 3.49
9.97 + 3.49 = 13.46
13.46 x 6 = 80.76

Horas extras dobles al100%

 9.97 x 100% = 9.97
9.97 + 9.97 = 19.94
19.94 x 8 = 159.52

Plutarco Mejia
ueldo/23.83/8 horas diarias
1.600/23.83 = 67.14
67.14/8 = 8.39

Horas extras al 35%

8.39 x 35% = 2.94
8.39 + 2.94 = 11.33
11.33 x 3 = 33.99