EJERCICIO 1 FALTA BALANCE DE COMP.

CON SALDOS AJUSTADOS

EJERCICIO 2
EJERCICIO 3

CLIENTES *
$ 50,000.00 174,000
$ 348,000.00 10,440
398000 184,440

MOBILIARIO Y EQUI*
300,000

IVA CAUSADO *
80,000

DOCUMENTOS X PA*
174,000
348,000
522,000

ALMACEN *
600,000 300,000
300,000 200,000
200,000 250,000
20,000 300,000
100,000 6,000
1,220,000 1,056,000

ISR
38100 38100

PTU
114300 114300

ISR X PAGAR
38100
BANCOS * Capital Social*
450,000 174,000 500,000 EDO DE RESULTADOS
580,000 232,000 VENTAS 1,041,000
23,200 COSTO VTAS 650,000
11,600 UT. BRUTA 391,000
1,030,000 440,800
GTS. OPERAT 10000
IVA ACREDITABL * COSTO DE VE* GTS. VTAS 10,000
24,000 300,000 100,000
32,000 200,000 UT. OP. 381,000
3,200 250,000 152400 ISR 1% 38100
1,600 750,000 PTU 3% 114300
60,800
UT. FISC. NT 228,600
IVA x ACREDITAR* IVA X CAUSA *
24,000 48,000 24,000 48,000
96,000 960 1,440 64,000
48,000 25,440 112,000
168,000 48,960

PROVEEDORES * VENTA *
348,000 696,000 150,000 500,000
6,960 9,000 300,000
354,960 400,000
159,000 1,200,000

DOCUMENTOS X * Gts de VENTA*

464,000 10,000

IVA X PAGAR IVA CAUSADO

19,200 80,000
IVA ACRED COSTO DE VENTAS
60,800 650,000
PERDIDAS Y GANANCIAS VENTAS
10,000 391,000 650,000
152400 391,000
228,600 1,041,000
391,000 391,000

PTU X PAGAR UT. FISC. NETA

114300 228,600
 MOVIMIENTO SALDO DAJUSTES
CONCEPTOS DEUDORES ACREEDORESDEUDORES ACREEDORESDEUDORES
1 BANCO 1,030,000 440,800 589,200
2 CLIENTES 398000 184,440 213,560
3 ALMACEN 1,220,000 1,056,000 164,000
4 IVA X ACREDITAR 168,000 48,960 119,040
5 IVA ACREDITABLE 60,800 60,800
6 DOC x COBRAR 464,000 464,000
7 MOBILIARIO Y EQ. 300,000 300,000
8 ISR 38100
9 PTU 114300

10 PROVEEDORES 354,960 696,000 341,040

11 DOC X PAGAR 522,000 522,000
12 IVA CAUSADO 80,000 80,000 80,000
13 IVA X CAUSAR 25,440 112,000 86,560
14 IVA X PAGAR
15 ISR X PAGAR
16 PTU X PAG

17 CAP. SOCIAL 500,000 500,000

18 PERDI. Y GANANCI 391,000
19 UT. FISC. NT

20 GTS. VENTA 10,000 10,000

21 COST. VTA. 750,000 100,000 650,000

22 VENTA 159,000 1,200,000 1,041,000 1,041,000

23 SUMAS 4,940,200 4,940,200 2,570,600 2,570,600 1664400

BALANCE GRAL
ACTIVO 1,849,800 TOTAL P+CC 1,849,800
BANCO 589,200 PASIVO 1,121,200 CAPITAL CON
CLIENTES 213,560 PROVED 341,040 CAP. SOC
ALMACEN 164,000 DOC X PGR 522,000 UT FIS NT
IVA X ACRE 119,040 IVA X CAUS 86,560
DOC X COB 464,000 IVA X PGR 19,200
MOVILIARIO 300,000 ISR X PGR 38,100
PTU X PGR 114,300
 SALDOS AJUSTADOS
ACREEDORESDEUDORES ACREEDORES
589,200
213,560
164,000
119,040
60,800 0 0
464,000
300,000
38100 0.00 0
114300 0.00 0

341,040
522,000
0 0
86,560
19,200 19,200
38100 38,100
114300 114,300

500,000
391,000 0 0
228,600 228,600

10,000 0 0
650,000 0 0

0 0

1664400 1,849,800 1,849,800

728,600
500,000
228,600
EJERCICIO 4

BAN CO CLIE NTE VEN

800,000 928,000 200,000 174,000 150,000
1,160,000 788,800 348,000
348,000 120,000 548,000 174,000
1,793,360 45,000
1,450,000 29,000 COSTO DE VENTA
800,000 5,800 650,000 105,000 150,000
24,360 420,000
8,000 512,000 Documentos x cobrar
3,480 865,000 986,000
6,351,360 1,952,440 800,000
3,247,000 105,000 Capital

Proveedor IVA CAUSADO IVA X

100,000 655,360 160,000 24,000
522,000 48,000
622,000 247,360 24,000
200,000
655,360

ALMA CEN IVA X ACREDITAR IVA

2,800,000 650,000 72,000 76,480 128,000
450,000 420,000 152,960 108,800
800,000 512,000 1,600 4,000
956,000 865,000 226,560 76,480 800
680,000 800,000 3,360
105,000 478,000 480
5,791,000 3,725,000 245,440

Documentos x pagar ACREEDOR. DIVERSOS ACREE. DIV

554,480 1,108,960 266,666.67

GASTOS DE ADMINIST. GASTOS DE VENTA GASTOS

120,000 185,000 25,000 40,500 8,000
45,000 10,500 3,000
5,000 5,000 11,000
10,500 40,500
5,000
185,500
CUENTAS X PAGAR
11,600
 IVA X PAGAR VENTAS PT. 2 COST. VTA
409,920 PT.1
3,142,000
1,954,000 0
5,096,000 0

PERDID. Y GANANCIAS ISR PTU

686,800 1,954,000 171,700 171,700 515,100
1,030,200
1,717,000 1,954,000 ISR X PAGAR PTU
11,000 171,700
226,000
1,954,000 UT. FISC.
 MOVI MIENTO
TAS CONCEPTOS DEUDOR ACREEDOR
1,000,000 BANCOS 6,351,360 1,952,440
600,000 CLIENTES 548,000 174,000
850,000 ALAMACEN 5,791,000 3,725,000
1,546,000 IVA X ACREDITAR 226,560 76,480
1,250,000 IVA ACREDITABLE 245,440
5,246,000 DOC X COBRAR 986,000
322413.793 PTU
ocumentos x cobrar 51586.207 ISR

PROVEEDORES 622,000
social DOC X PAGAR 554,480 1,108,960
3,700,000 CUENTAS X PAGAR 11,600
IVA X CAUSAR 24,000 184,000
CAUSAR IVA CAUSADO 655,360
48,000 ACREED. DIVERSOS 266,666.67
136,000 ACREED. DIVER. L. .P. 533,333.33
184,000 IVA X PAGAR
ISR X PAGAR
PTU X PAGAR

ACREDITABLE CAPITAL SOCIAL 3,700,000

245,440 PERDIDAS Y GANANCIAS
UT. FISCAL NETA

GTS. VENTA 40,500

GTS. ADMINISTRACION 185,500
GTS. FINANCEIEROS 11,000
COSTO DE VENTA 3,247,000 105,000

VENTA 150,000 5,246,000

LARGO P.
533,333.33 S U M A S 18,360,840 18,360,840

FINANCIEROS ESTADO DE RESULTADOS

11,000
VENTAS 5,096,000

COSTO DE VENTA 3,142,000

Utilidad bruta 1,954,000

GTS. OPERATIVOS 226,000

GTS Venta 40,500
GTS Admi. 185,500
PART. 2 UT. Operación 1,728,000

3,142,000 GTS. Financieros 11,000

3,142,000
UT. Antes de IMP. 1,717,000

ISR 171700 686800

515,100 PTU 515100

X PAGAR UT. FISCAL NETA 1,030,200

515,100
BALANCE GRAL.
NETA
1,030,200 ACTIVO 7,975,000
BANCO 4,398,920
CLIENTES 374,000
ALMACEN 2,066,000
IVA X ACREDITAR 150,080
DOC X COBRAR 986,000

TOTAL P + C.C= 7,975,000

.
 SAL DO ASIENTOS DE AJUSTE BALANZA DE SALDOS AJUSTADOS
DEUDOR ACREEDOR DEUDOR ACREEDOR DEUDOR ACREEDOR
4,398,920 4,398,920
374,000 374,000
2,066,000 2,066,000
150,080 150,080
245,440 245,440 0 0
986,000 986,000
515,100 515,100 0 0
171,700 171,700 0 0

622,000 622,000
554,480 554,480
11,600 11,600
160,000 160,000
655,360 655,360 0 0
266,666.67 266,666.67
533,333.33 533,333.33
409,920 409,920
171,700 171,700
515,100 515,100

3,700,000 3,700,000
1,954,000 1,954,000 0
1,030,200 1,030,200

40,500 40,500 0
185,500 185,500 0
11,000 11,000 0
3,142,000 3,142,000 0 0

5,096,000 5,096,000 0 0

11,599,440 11599440 8392160 8,392,160 7,975,000 7,975,000

PASIVO 3,244,800
PROVEEDORES 622,000
DOC X PAGAR 554,480
CUENTAS X PAG 11,600
IVA X CAUSAR 160,000
ACREED. DIVER 266,666.67
ACREED. DIVER. 533,333.33
IVA X PAGAR 409,920.00
ISR X PAGAR 171,700.00
PTU X PAGAR 515,100.00

CAPITAL CONTA 4,730,200

CAPITAL SOCIAL 3,700,000
UT. FISCAL NETA 1,030,200
EJERCICIO 5

BANCO CLIENTES ALMACEN

4,398,920 350,000 374,000 374,000 2,066,000
1,144,108 554,480 336,400 3,450,000
986,000 925,020 710,400 374,000 250,000
374,000 171,700
2,146,000 30,000 DOC X COBRAR
5,000 406,000 986,000 986,000
986,000 203,000 336,400 5,766,000
10,040,028 2,640,200 1,322,400 986,000

IVA X ACREDITAR PROVEEDOR IVA X CAUSAR

150,080 48,275.86 350,000 622,000 136,000
5,600 76,480.00 4,002,000 51,586.21
552,000 522,000 187,586.21
40,000 350,000 5,146,000
72,000
819,680 124,756 DOC X PAGAR CUENTAS X PAGAR
554,480 554,480
ACREED. DIVERSOS 290,000
22,222.23 266,666.67 554,480 844,480

ACREED. DIVERSOS L.P IVA X PAGAR ISR X PAGAR

533,333.33 409,920 409,920 515,100

PTU X PAGAR CAPITAL SOCIAL UT. FISCAL NETA

171,700 171,700 3,700,000 1,030,200

UT. ACUMULADA VENTA IVA CAUSADO

1,030,200 986,300
1,850,000
COSTO DE VENTA 580,000
458,000 850,000
960,000 4,266,300
200,000
620,000 IVA ACREDITABLE
2,238,000 48,275.86 GTS VENTA
76,480.00 17,500
56,000 5,000
28,000 3,645.83
208,755.86 26,146
GTS. FINANCIEROS
7,777.77 CAJA DEUDORES DIVERSOS
350,000 5,000 3,000
357,777.77
EQ. DE TRANSPORTE MOBILIARIO Y EQUIPO GTS ADMINISTRACION
175,000 450,000 17,500
3,750
DEP. EQUIPO DE TRANSP DEP. MOBILIARIO Y EQUIPO 21,250
3,645.83 3,750

IVA CAUSADO IVA ACREDITABLE IVA X PAGAR

777,394.21 208,756

VENTA COSTO DE VENTA PERDIDAS Y GANANCIAS

2,238,000 2,238,000 47,395.83
2,028,300 357,777.77
4,266,300 GTS VENTA 649,250.56
26,145.83 973,875.84
2,028,300.00
GTS FINANCIEROS GTS ADMI
357,777.77 21,250
UT. FISC. NETA

ISR PTU
162,312.64 162,312.64 486,937.92 486,937.92 UT. ACUMULADA

ISR x pagar PTU X PAGAR

162,312.64 486,937.92
 458,000
960,000
3,000
5,000
200,000
620,000
2,246,000

160,000
92,800
252,800

NTAS X PAGAR
11,600
40,600
52,200

515,100

FISCAL NETA
1,030,200

157,808
136,000
51,586.21
296,000
136,000
777,394
0.00

DORES DIVERSOS
ADMINISTRACION

568,638.35

DIDAS Y GANANCIAS
2,028,300

2,028,300.00

973,875.84

ACUMULADA
 MOVI MIENTO MOVI MIENTO
CONCEPTOS DEUDOR ACREEDOR DEUDOR ACREEDOR
CAJA 5,000 -5,000
BANCOS 10,040,028.00 2,640,200.00 7,399,828.00
CLIENTES 710,400 374,000.00 336,400
ALMACEN 5,766,000 2,246,000.00 3,520,000
DOC X COBRAR 1,322,400 986,000.00 336,400
IVA X ACREDITAR 819,680 124,755.86 694,924
IVA ACREDITABLE 208,755.86 208,756
DEUDORES DIV. 3,000 3,000
EQ. DE TRANSPORTE 175,000 175,000
MOBILIARIO Y EQ. 450,000 450,000
DEP. EQ. TRANSP. 3,645.83 3,645.83
DEP. MOB Y EQ. 3,750.00 3,750.00
ISR
PTU

PROVEEDORES 350,000.00 5,146,000.00 4,796,000.00

DOC X PAGAR 554,480 844,480.00 -290,000
CUENTAS X PAGAR 52,200.00 52,200.00
IVA CAUSADO 777,394.21 777,394.21
IVA X CAUSAR 187,586.21 252,800.00 65,213.79
ISR X PAGAR 515,100 515,100.00 0 0.00
IVA CX PAGAR 409,920 409,920.00 0 0.00
PTU X PAGAR 171,700 171,700.00 0 0.00
ACRE. DIV. 22,222.23 266,666.67 244,444.44
ACRE. DIV. LARGO P 533,333.33 533,333.33

CAP. SOCIAL 3,700,000.00 3,700,000.00

UT. FISC. NETA 1,030,200 1,030,200.00 0 0.00
UT. ACUM. FISC. NT 1,030,200.00 1,030,200.00
PERD. Y GANANC

GTS. VENTA 26,145.83 26,145.83

GTS. ADMI 21,250 21,250.00
GTS. FINANCIEROS 357,778 357,777.77
COSTO DE VENTA 2,238,000 2,238,000.00

VENTA 4,266,300.00 4,266,300

SUMA TOTAL 25,379,645.90 25,379,645.90 15,472,482 15,472,482

 MOVI MIENTO MOVI MIENTO
DEUDOR ACREEDOR DEUDOR ACREEDOR
-5,000.00
7,399,828.00
336,400.00
3,520,000.00
336,400.00
694,924.14
208,756 0.00 0
3,000.00
175,000.00
450,000.00
3,645.83
3,750.00
162,312.64 162312.64 0.00 0
486,937.92 486937.92 0.00 0 649250.56

4,796,000.00
-290,000.00
52,200.00 568,638.35
777,394.21 0.00 0
65,213.79
162,312.64 162,312.64
568,638.35 568,638.35
486,937.92 486,937.92
244,444.44
533,333.33

3,700,000.00
973,875.84 973,875.84
1,030,200.00
2,028,300.00 2028300 0.00 0

26,145.83 0.00 0
21,250 0.00 0
357,777.77 0.00 0
2,238,000 0.00 0

4,266,300 0.00 0

7721244.77 7721244.77 12,620,552.14 12,620,552

0
BALANCE GENERAL

ACTIVOS 12,903,156.31
CIRCULANTES 12,285,552.14
CAJA -5,000.00
BANCO 7,399,828.00
CLIENTES 336,400.00
ALMACEN 3,520,000.00
DOC X COBRAR 336,400.00
IVA X ACREDITAR 694,924.14
DEUDORES DIVERSOS 3,000.00
NO CIRCULANTE 617,604.17
EQUIPO DE TRANSP 175,000.00 171,354.17
DEP. EQ. TRANSP 3,645.83
MOBILIARIO 450,000.00 446,250.00
DEP. MOBILIARIO 3,750.00

ESTADO DE RESULTADOS

VENTA 4,266,300.00
COSTO DE VENTA 2,238,000.00
UTILIDAD BRUTA 2,028,300.00

GTS OPERATIVO 47,395.83

GTS VENTA 26,145.83
GTS ADMI 21,250.00

UT. OPERATIVA 1,980,904.17

GTS. FINANCIEROS 357,777.77
UT. ANT. IMP 1,623,126.40
ISR 1% 162,312.64
PTU 3% 486,937.92
UT. FISC. NT 973,875.84
EJERCICIO 6

BANCOS CLIENTES ALMACEN

1,850,000 261,000 350,000 638,000 4,200,000
2,726,000 556,800 980,200 650,000
980,200 250,000 1,276,000 450,000
220,400 62,000 2,606,200 638,000 656,000
1,967,360 40,600 480,000
1,200,000 13,920 EQ REPARTO 275,000
47,560 2,300,000 6,711,000
34,750
4,176 DEP. EQ. REPARTO VENTA

8,943,960 1,270,806 47,916.67 550,000

PROVEEDORES CAP. SOC.

188,500 1,280,000 1,000,000
754,000
188,500 2,034,000 UT. ACUM. 550,000
6,420,000
IVA CAUSADO IVA X CAUSAR
376,000 COSTO DE VENTA 88,000
135,200 1,550,000 275,000
30,400 820,000
271,360 182,000 88,000
812,960 655,000
550,000 IVA ACREDITABLE
DOC X COBRAR 3,757,000 275,000 36,000
220,400 76,800
IVA X ACREDITAR 5,600
DOC X PAGAR 104,000 26,000 1,920
261,000 36,000 6,560
760,960 104,960 576
1,021,960 244,960 26,000 127,456

GTS ADMI GTS VENTA GTS FINANC

250,000 35,000 14,750
62,000 20,500 3,600
12,000 47,916.67 18,350
20,500 103,417
344,500
ACREED. DIVERSOS L. P.
ACREED. DIVERSOS 960,000
20,000 240,000
 1,550,000 CONCEPTOS
820,000 BANCOS
182,000 CLIENTES
655,000 ALAMACEN
550,000 DOC X COBRAR
162,500 IVA X ACREDITAR
3,919,500 IVA ACREDITABLE
EQUIPO DE REPART.
DEP. EQ. REPARTO
ISR
2,350,000 PTU
1,690,000
380,000 PROVEEDORES
1,696,000 DOC X PAGAR
1,100,000 ACREEDORES DIVERS.
7,216,000 ACRE. DIV. LARGE. P
IVA CAUSADO
A X CAUSAR IVA X CAUSAR
135,200 IVA X PAGAR
30,400 ISR X PAGAR
176,000 PTU X PAGAR
341,600
CAP. SOCIAL
A ACREDITABLE UT. ACUMULADA
PERD Y GANANCIAS
UT. FISC. NETA

GTS VENTA
GTS ADMINISTRACION
GTS FINANCIEROS
COSTO DE VENTA

VENTA

SUMA TOTAL

ESTADO DE RESULTADOS
VENTAS 6,666,000.00
COSTO VTA 3,482,000.00
UT. BRUTA 3,184,000.00

GTS. OPERAT 447,916.67

GTS. VENTA 103,416.67
GTS. ADMI 344,500.00
UT. OPERATI 2,736,083.33
GTS FINANC 18,350.00
UT. ANT. IMP 2,717,733.33

ISR 271773.33
PTU 815320.00
UT. FISC. NT 1,630,640.00
1087093.332
 MOVI MIENTO SAL DOS AJUS TES
DEUDOR ACREEDOR DEUDOR ACREEDOR DEUDOR ACREEDOR
8,943,960 1,270,806 7,673,154.00
2,606,200 638,000 1,968,200.00
6,711,000 3,919,500 2,791,500.00
220,400 220,400.00
244,960 26,000 218,960.00
127,456 127,456.00 127,456.00
2,300,000 2,300,000.00
47,916.67 47,916.67
271,773.33 271,773.33
815,320.00 815,320.00

188,500 2,034,000 1,845,500.00

1,021,960 1,021,960.00
20,000 240,000 220,000.00
960,000 960,000.00
812,960 812,960.00 812,960.00
88,000 341,600 253,600.00
0.00 685,504.00
0.00 271,773.33
0.00 815,320.00

1,000,000 1,000,000.00
6,420,000 6,420,000.00
3,184,000.00 3,184,000.00
1,630,640.00

103,416.67 103,416.67 103,416.67

344,500 344,500.00 344,500.00
18,350 18,350.00 18,350.00
3,757,000 275,000 3,482,000.00 3,482,000.00

550,000 7,216,000 6,666,000.00 6,666,000.00

26,223,742.67 26,223,742.67 19,247,936.67 19,247,936.67 11,750,053.33 11,750,053.33

0.00
BALANCE GRAL
ACTIVOS 15,124,297.33 P + C.C = 15,124,297.33
BANCOS 7,673,154.00 PASIVO 6073657.33 CAP. SOCIAL
CLIENTES 1,968,200.00 PROVEEDORES 1845500 CAP. SOCIAL
ALMACEN 2,791,500.00 DOC X PAGAR 1021960 UT. ACUMULADA
IVA X ACREDITAR 218,960.00 ACREEDORES DIVER 220000 UT. FISC. NETA
DOC X COBRAR 220,400.00 ACRE. DIV. LARGE. 960000
CIRCULANTE 12,872,214.00 IVA X CAUSAR 253600
EQUIPO DE REPAR 2,300,000.00 IVA X PAGAR 685504
DEPRECIACION 47,916.67 ISR X PAGAR 271773.33
NO CIRCULANTE 2,252,083.33 PTU X PAGAR 815320
 SALDOS AJUSTADOS
DEUDOR ACREEDOR
7,673,154.00
1,968,200.00
2,791,500.00
220,400.00
218,960.00
0.00 0.00
2,300,000.00
47,916.67
0.00 0.00
0.00 0.00

1,845,500.00
1,021,960.00
220,000.00
960,000.00
0.00 0.00
253,600.00
685,504.00
271,773.33
815,320.00

1,000,000.00
6,420,000.00
0.00 0.00
1,630,640.00

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00

0.00 0.00

15,172,214.00 15,172,214.00

9,050,640.00
1,000,000.00
6,420,000.00
1,630,640.00
 BALANZA DE COMPROBACION
MOVI MIENTO SAL DOS AJUS TES
DEUDOR ACREEDOR DEUDOR ACREEDOR DEUDOR ACREEDOR
 SALDOS AJUSTADOS PERDIDAS Y GANANCIAS PREVIO AL BALANCE
DEUDOR ACREEDOR DEUDOR ACREEDOR DEUDOR ACREEDOR
EJERCICIO 7

BANCO CLIENTES ALMACEN

7,673,154 780,000 1,968,200 1,000,000 2,791,500
1,000,000 1,021,960 1,600,800 2,400,000
220,400 34,750 3,569,000 1,000,000 1,840,000
464,000 2,134,400 240,000
2,668,000 533,600 IVA X ACREDITAR 7,271,500
139,000 218,960 96,000
10,000 384,000 DOC X COBRAR
92,800 602,960 96,000 220,400
12,025,554 4,746,510 464,000
DEP. EQ. REPARTO 684,400
EQ. REPARTO -47,916.67 47,916.67
2,300,000 PROVEEDOR
ACREED. DIVERSOS 780,000
DOC X PAGAR 20,000 220,000
1,021,960 1,021,960 780,000
696,000 1,392,000 IVA X PAGAR
1,717,960 2,413,960 685,504 ACREED. DIVERS. L. P.

IVA X CAUSAR CAP SOCIAL

253,600 1,000,000 ISR X PAGAR
64,000
220,800 UT. FISCAL NETA
538,400 1,630,640 1,630,640 PTU X PAGAR

UT. ACUMULADA VENTA

6,420,000 460,000 800,000 IVA CAUSADO
1,630,640 2,300,000 73,600
8,050,640 1,380,000
460,000 4,480,000 73,600
COSTO DE VENTA
450,000 240,000 GASTOS DE VENTA IVA ACREDITABLE
1,200,000 47,916.67 294,400
600,000 125,000 19,000
2,250,000 240,000 32,000 12,800
12,000 326,200
GASTOS FINANCIEROS 216,916.67
14,750
CUENTAS X PAGAR DEP. MOBILI Y EQUIPO
MOBILIARIO Y EQUIPO 125,000
120,000 32,000
157,000 GTS DE ADMINISTRACION
DEUDORES DIVERSOS 1,000
10,000 RTS PAGADAS X ANTICIPO
80,000
IVA CAUSADO IVA ACREDITABLE IVA X PAGAR
358,400 326,200

VENTAS COSTO DE VENTA PERDIDAS Y GANANCIAS

2,010,000 2,010,000 217,916.67
2,010,000 14,750
4,020,000 710,933.33
1,066,400
GTS VENTA GTS ADMI 2,010,000.00
216,916.67 1,000

GTS. FINANCIEROS ISR PTU

14,750 177,733.33 177,733.33 533,200

UT. FISCAL NETA ISR X PAGAR PTU X PAGAR

1,066,400 177,733.33
 MOVI MIENTO
CONCEPTOS DEUDOR ACREEDOR
450,000 1 BANCO 12,025,554.00 4,746,510.00
1,200,000 2 CLIENTES 3,569,000.00 1,000,000.00
600,000 3 ALMACEN 7,271,500.00 2,862,000.00
600,000 4 IVA X ACREDITAR 602,960.00 96,000.00
12,000 5 IVA ACREDITABL 326,200.00
2,862,000 6 DOC X COBRAR 684,400.00 220,400.00
7 EQ. REPARTO 2,300,000.00
220,400 8 DEP. EQ. REPARTO -47,916.67 47,916.67
9 MOBILIARIO Y EQ 120,000.00
220,400 10 DEP. MOBI Y EQ 1,000.00
11 DEUDORES DIV 10,000.00
12 RENTAS PGS X ANT 80,000.00
1,845,500 13 ISR
1,392,000 14 PTU
3,237,500
15 PROVEEDOR 780,000.00 3,237,500.00
EED. DIVERS. L. P. 16 DOC X PAGAR 1,717,960.00 2,413,960.00
960,000 17 CTS X PAGAR 157,000.00
18 IVA X CAUSAR 538,400.00
19 IVA CAUSADO 73,600.00 432,000.00
271,773.33 20 ACREED. DIV 20,000.00 220,000.00
21 ACREED. DIV. L.P 960,000.00
22 IVA X PAGAR 685,504.00
815,320 23 ISR X PAGAR 271,773.33
24 PTU X PAGAR 815,320.00

64,000 25 CAP. SOCIAL 1,000,000.00

368,000 26 UT. ACUMULADA 8,050,640.00
432,000 27 UT. FISC NETA 1,630,640.00 1,630,640.00
28 PERD. Y GANANC.
ACREDITABLE
29 GTS. VENTA 216,916.67
30 GTS. ADMI 1,000.00
31 GTS. FINANCIEROS 14,750.00
32 COSTO DE VENTA 2,250,000.00 240,000.00

33 VENTA 460,000.00 4,480,000.00

. MOBILI Y EQUIPO
1,000 34 SUMA TOTAL= 34,106,564.00 34,106,564.00

DE ADMINISTRACION
0.00

EDO DE RESULTADOS
 32,200 VENTAS 4,020,000.00
COSTO DE VENTA 2,010,000.00
DIDAS Y GANANCIAS UT BRUTA 2,010,000.00
2,010,000
GTS . OPERATIVOS 217,916.67
GTS . VENTA 216,916.67
GTS . ADMI 1,000.00
2,010,000.00
UT. OPERATIVA 1,792,083.33
GTS . FINANC 14,750.00
UT. ANT. IMP 1,777,333.33
533,200
ISR 1% 177,733.33
PTU 3% 533,200.00 710,933.33
533,200 UT. FISC. NETA 1,066,400.00
 SAL DOS AJUS TES SALDOS AJUSTADOS
DEUDOR ACREEDOR DEUDOR ACREEDOR DEUDOR ACREEDOR
7,279,044.00 7,279,044.00
2,569,000.00 2,569,000.00
4,409,500.00 4,409,500.00
506,960.00 506,960.00
326,200.00 326,200.00 0.00 0.00
464,000.00 464,000.00
2,300,000.00 2,300,000.00
-95,833.34 0.00 -95,833.34
120,000.00 120,000.00
1,000.00 1,000.00
10,000.00 10,000.00
80,000.00 80,000.00
177,733.33 177,733.33 0.00 0.00
533,200.00 533,200.00 0.00 0.00

2,457,500.00 2,457,500.00
696,000.00 696,000.00
157,000.00 157,000.00
538,400.00 538,400.00
358,400.00 358,400.00 0.00 0.00
200,000.00 200,000.00
960,000.00 960,000.00
685,504.00 32,200.00 717,704.00
271,773.33 177,733.33 449,506.66
815,320.00 533,200.00 1,348,520.00

1,000,000.00 1,000,000.00
8,050,640.00 8,050,640.00
0.00 0.00 1,066,400.00 1,066,400.00
2,010,000.00 2,010,000.00 0.00 0.00

216,916.67 216,916.67 0.00 0.00

1,000.00 1,000.00 0.00 0.00
14,750.00 14,750.00 0.00 0.00
2,010,000.00 2,010,000.00 0.00 0.00

4,020,000.00 4,020,000.00 0.00 0.00

20,211,537.33 20,211,537.33 7,099,333.33 7,099,333.33 17,642,670.66 17,642,670.66

0.00
 BALANCE GRAL
ACTIVO 17,641,670.66 TOTAL P+C.C= 17,641,670.66
CIRCULANTES 15,318,504.00 PASIVO 7,524,630.66
BANCO 7,279,044.00 PROVEEDOR 2,457,500.00
CLIENTES 2,569,000.00 DOC X PAGAR 696,000.00
ALMACEN 4,409,500.00 CTS X PAGAR 157,000.00
IVA X ACREDITAR 506,960.00 IVA X CAUSAR 538,400.00
DOC X COBRAR 464,000.00 ACREED DIVER 200,000.00
DEUDORES DIV 10,000.00 ACRE. DIVER. LP 960,000.00
RENTS PGS X ANT 80,000.00 IVA X PAGAR 717,704.00
ISR X PAGAR 449,506.66
2,204,166.66 NO CIRCULANTES 2,323,166.66 PTU X PAGAR 1,348,520.00
EQ. DE REPARTO 2,300,000.00 CAP. SOCIAL 10,117,040.00
119,000.00 DEP. EQ. REPART -95,833.34 CAP. CONTABLE 1,000,000.00
MOBILIARIO Y EQ 120,000.00 UT. ACUM 8,050,640.00
DEP. MOBI Y EQ 1,000.00 UT. FISC. NETA 1,066,400.00