UNIVERSIDAD DE SANTANDER

TALLER INDIVIDUAL
ANGARITA ARANGO AREVALO BRITTO BUITRAG0 CAMPO CORTES LOPEZ
1 2 3 4 5 6 7 8
Comercio al por mayor y al por menor 13,400,000 13,400,000 20,000,000 13,400,000 13,400,000 13,400,000 20,000,000 13,400,000
Inventario Inicial de mercancias 4,000,000 4,000,000 2,000,000
Compras de mercancías 8,500,000 8,500,000 8,500,000 8,500,000 8,500,000 5,577,376 6,000,000 8,500,000
Inventario final de mercancias
Sueldos de administración 7,155,604 4,232,980 6,832,980 7,155,604 7,155,604 7,155,604 13,332,980 6,232,980
Auxilio de transporte administración 205,708 205,708 205,708 205,708 205,708 205,708 205,708 205,708
Gastos de arrendamiento administración 1,500,000 1,500,000 1,500,000 577,376 1,500,000 1,500,000 1,500,000 1,500,000
Caja 48,452,386 48,452,386 48,452,386 48,452,386 48,452,386 48,452,386 48,452,386 48,452,386
Banco 15,477,000 15,477,000 15,477,000 15,477,000 15,477,000 15,477,000 15,477,000 15,477,000
Gastos pagados por anticipados 1,500,000 3,422,624 3,422,624 6,000,000 1,500,000 1,500,000 1,500,000 1,500,000
Anticipo de impuesto y contribuciones 469,000 469,000 469,000 469,000 469,000 469,000 469,000 469,000
Cuentas por cobrar a trabajadores 3,000,000 1,500,000 1,500,000 3,000,000 3,000,000 5,500,000 7,500,000 7,500,000
Reserva legal 5,362,500 5,362,500 5,362,500 5,362,500 5,362,500 5,362,500 5,362,500 5,362,500
Utilidades acumulados 48,262,500 48,262,500 48,262,500 48,262,500 48,262,500 48,262,500 48,262,500 48,262,500
Muebles y enseres 5,000,000 4,577,376 4,577,376 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Equipo de computación 2,975,000 2,975,000 2,975,000 2,975,000 2,975,000 2,975,000 1,397,624 2,975,000
Retención en la fuente 1,221,000 1,221,000 1,221,000 1,221,000 1,221,000 798,376 1,221,000 1,221,000
Proveedores nacional 10,683,750 7,761,126 7,761,126 10,683,750 10,683,750 10,683,750 12,683,750 9,761,123
Impuestos sobre las ventas 695,000 695,001 2,015,002 4,272,379 4,695,004 3,195,005 4,515,006 5,195,007
Aportes sociales 76,030,000 76,030,000 76,030,000 76,030,000 76,030,000 76,030,000 76,030,000 76,030,000
Impuesto sobre la renta 572,448 572,448 572,448 572,448 572,448 572,448 572,448 572,448
Sueldos de venta 6,500,000 6,500,001 6,500,002 6,500,003 6,500,004 6,500,004 6,500,004 6,500,004
Comisión de ventas 2,680,000 2,680,000 4,000,000 2,680,000 2,680,000 2,680,000 4,000,000 2,680,000
Auxilio de transporte ventas 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
Publicidad y Propaganda 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
Deudor cliente 5,600,000 5,600,000 5,600,000 5,600,000 5,600,000 8,100,001 8,100,002 5,600,000
Terrenos 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000
Edificación 22,862,500 22,862,500 22,862,500 22,862,500 22,862,500 22,862,500 22,862,500 22,862,500
Obligaciones financieras 5 años 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000
Retenciones y aportes de nómina 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
Impuesto sobre la venta
DEBITOS 183,227,198 180,304,575 188,224,576 186,804,577 187,227,202 185,304,579 195,647,204 186,804,578
CREDITOS 183,227,198 180,304,575 188,224,576 186,804,577 187,227,202 185,304,579 195,647,204 186,804,578
 0 0 0 0 0 0 0 0

Inventario final de mercancías

2,500,000

0
MANJARRES MARQUEZ MENDOZA OROZCO RINCONES RODELO RIVERO ROMERO SOSSA ZULETA
9 10 11 12 13 14 15 16 17 18
16,322,624 16,322,624 16,322,624 13,400,000 14,000,000 16,322,688 15,000,000 20,000,000 20,000,000 13,400,000
6,600,000 4,000,000 2,000,000
8,500,000 8,500,000 8,500,000 8,500,000 8,500,000 8,500,000 8,500,000 8,500,000 6,000,000 8,500,000

7,155,604 10,078,228 7,155,604 7,155,604 5,694,292 7,155,604 7,155,604 6,832,980 13,332,980 7,155,604
205,708 205,708 205,708 205,708 1,667,020 205,708 205,708 205,708 205,708
1,500,000 1,500,000 1,500,000 1,705,708 1,500,000 2,961,376 1,500,000 1,500,000 1,500,000 1,500,000
48,452,386 48,452,386 48,452,386 48,452,386 48,452,386 48,452,386 48,452,386 48,452,386 48,452,386 48,452,386
15,477,000 15,477,000 15,477,000 15,477,000 15,477,000 15,477,000 18,161,986 15,477,000 15,477,000 15,477,000
1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 3,422,624 1,500,000 1,500,000
469,000 469,000 469,000 469,000 469,000 469,000 469,000 469,000 469,000 469,000
5,500,000 3,000,000 5,500,000 3,000,000 5,500,000 5,500,000 3,000,000 1,500,000 7,500,000 3,000,000
5,362,500 5,362,500 5,362,500 5,362,500 5,362,500 5,362,500 5,362,500 5,362,500 5,362,500 5,362,500
48,262,500 48,262,500 48,262,500 48,262,500 48,262,500 48,262,500 48,262,500 48,262,500 48,262,500 48,262,500
5,422,624 2,975,000 5,422,624 5,000,000 2,500,000 5,000,000 5,000,000 4,577,376 5,000,000 5,000,000
2,975,000 5,000,000 2,975,000 2,975,000 2,975,000 2,975,000 2,975,000 2,975,000 1,397,624 2,975,000
1,221,000 1,221,000 1,221,000 1,221,000 1,221,000 1,221,000 1,221,000 1,221,000 1,221,000 1,221,000
8,183,750 8,183,750 1,820,465 8,183,750 8,183,750 8,183,750 14,783,750 7,761,126 12,683,750 10,683,750
3,779,533 3,779,534 13,783,750 3,195,011 3,195,000 6,279,551 4,600,000 2,015,002 4,515,006 695,000
76,030,000 76,030,000 76,030,000 76,030,000 76,030,000 76,030,000 76,030,000 76,030,000 76,030,000 76,030,000
572,448 572,448 572,448 572,448 572,448 572,448 572,448 572,448 572,448 572,448
6,500,008 6,500,009 6,500,010 6,500,011 6,500,012 6,500,013 6,500,014 6,500,002 6,500,004 6,500,000
3,264,525 3,264,525 3,264,525 2,680,000 2,800,000 3,264,538 3,000,000 4,000,000 4,000,000 2,680,000
150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000
1,200,000 1,200,000 1,200,000 1,200,000 3,141,300 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
5,600,000 5,600,000 9,240,930 5,600,000 5,600,000 5,600,000 5,600,000 5,600,000 8,100,002 5,600,000
50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000 50,000,000
22,862,500 22,862,500 22,862,500 22,862,500 22,862,500 22,862,500 22,862,500 22,862,500 22,862,500 22,862,500
25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000
2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000

186,734,355 186,734,356 190,375,287 183,227,209 183,827,198 189,234,437 192,832,198 188,224,576 195,647,204 183,227,198
186,734,355 186,734,356 190,375,287 183,227,209 183,827,198 189,234,437 192,832,198 188,224,576 195,647,204 183,227,198
0 0 0 0 0 0 0 0 0 0
ESTADO DE RESULTADO INTEGRAL
O J V.ABSOLUTA
Comercio al por mayor y al por menor 20,000,000 13,400,000 6,600,000
Costo de venta 6,000,000 6,000,000 0
Inventario Inicial de mercancias 4,000,000 0
Compras de mercancías 8,500,000 8,500,000
Inventario final de mercancias 2,500,000 2,500,000
utilidad bruta 10,000,000 7,400,000 2,600,000
gastos operacionales 20,388,690 19,391,312
Sueldos de administración 6,832,980 7,155,604
Auxilio de transporte administración 205,708 205,708
Gastos de arrendamiento administración 1,500,000 1,500,000
gastos de venta 11,850,002 10,530,000 1,320,002
Sueldos de venta 6,500,002 6,500,000
Comisión de ventas 4,000,000 2,680,000
Auxilio de transporte ventas 150,000 150,000
Publicidad y Propaganda 1,200,000 1,200,000
utilidad antes de impuesto -10,388,690 -11,991,312 1,602,622
impuesto sobre la renta 0 0
reserva legal 0 0
V.RELATIVA
49%
0%

35%

13%

-13%
 ESTADO DE RESULTADO INTEGRAL

Comercio al por mayor y al por menor 20,000,000 100% 13,400,000 100%

Costo de venta 6,000,000 30% 6,000,000 45%
Inventario Inicial de mercancias 4,000,000 0
Compras de mercancías 8,500,000 8,500,000
Inventario final de mercancias 2,500,000 2,500,000
utilidad bruta 10,000,000 50% 7,400,000 55%
gastos operacionales 20,388,690 19,391,312
Sueldos de administración 6,832,980 7,155,604
Auxilio de transporte administración 205,708 205,708
Gastos de arrendamiento administración 1,500,000 1,500,000
gastos de venta 11,850,002 59% 10,530,000 79%
Sueldos de venta 6,500,002 6,500,000
Comisión de ventas 4,000,000 2,680,000
Auxilio de transporte ventas 150,000 150,000
Publicidad y Propaganda 1,200,000 1,200,000
utilidad antes de impuesto -10,388,690 -52% -11,991,312 -89%
impuesto sobre la renta 0 0
reserva legal 0 0
 ESTADO DE LA SITUACION FINANCIERA
Activos V.ABSOLUTA
activos corrientes $ 77,421,010 $ 76,998,386 $ 422,624
Caja $ 48,452,386 $ 48,452,386
Banco $ 15,477,000 $ 15,477,000
Gastos pagados por anticipados $ 3,422,624 $ 1,500,000
Anticipo de impuesto y contribuciones $ 469,000 $ 469,000
Cuentas por cobrar a trabajadores $ 1,500,000 $ 3,000,000
Deudor cliente $ 5,600,000 $ 5,600,000
inventario final $ 2,500,000 $ 2,500,000
mercancia no fabricada por la empresa $ 2,500,000 $ 2,500,000
activo no corriente $ 80,414,876 $ 80,837,500 -$ 422,624
Muebles y enseres $ 4,577,376 $ 5,000,000
Equipo de computación $ 2,975,000 $ 2,975,000
Terrenos $ 50,000,000 $ 50,000,000
Edificación $ 22,862,500 $ 22,862,500
total de activos $ 157,835,886 $ 157,835,886 $ -
pasivo Y patrimonio $ 157,835,886 $ 157,835,886 $ -
pasivo corriente $ 13,569,576 $ 15,172,198 -$ 1,602,622
Retención en la fuente $ 1,221,000 $ 1,221,000
Proveedores nacional $ 7,761,126 $ 10,683,750
Impuestos sobre las ventas $ 2,015,002 $ 695,000
Retenciones y aportes de nómina $ 2,000,000 $ 2,000,000
Impuesto sobre la renta $ 572,448 $ 572,448
pasivo no corriente $ 25,000,000 $ 25,000,000 $ -
Obligaciones financieras 5 años $ 25,000,000 $ 25,000,000
total de pasivo $ 38,569,576 $ 40,172,198 -$ 1,602,622
patrimonio $ 119,266,310 $ 117,663,688 $ 1,602,622
Aportes sociales $ 76,030,000 $ 76,030,000
utilidadad perdida -$ 10,388,690 -$ 11,991,312
Utilidades acumulados $ 48,262,500 $ 48,262,500
Reserva legal $ 5,362,500 $ 5,362,500

activos $ 157,835,886
pasivo y patrimonio $ 157,835,886
V.RELATIVA
1%

-1%

0%
0%
-11%

0%

-4%
1%
 ESTADO DE LA SITUACION FINANCIERA
Activos O J
activos corrientes $ 77,421,010 49% $ 76,998,386 49%
Caja $ 48,452,386 $ 48,452,386
Banco $ 15,477,000 $ 15,477,000
Gastos pagados por anticipados $ 3,422,624 $ 1,500,000
Anticipo de impuesto y contribuciones $ 469,000 $ 469,000
Cuentas por cobrar a trabajadores $ 1,500,000 $ 3,000,000
Deudor cliente $ 5,600,000 $ 5,600,000
inventario final $ 2,500,000 $ 2,500,000
mercancia no fabricada por la empresa $ 2,500,000 $ 2,500,000
activo no corriente $ 80,414,876 51% $ 80,837,500 51%
Muebles y enseres $ 4,577,376 $ 5,000,000
Equipo de computación $ 2,975,000 $ 2,975,000
Terrenos $ 50,000,000 $ 50,000,000
Edificación $ 22,862,500 $ 22,862,500
total de activos $ 157,835,886 100% $ 157,835,886 100%
pasivo Y patrimonio $ 157,835,886 100% $ 157,835,886 100%
pasivo corriente $ 13,569,576 9% $ 15,172,198 10%
Retención en la fuente $ 1,221,000 $ 1,221,000
Proveedores nacional $ 7,761,126 $ 10,683,750
Impuestos sobre las ventas $ 2,015,002 $ 695,000
Retenciones y aportes de nómina $ 2,000,000 $ 2,000,000
Impuesto sobre la renta $ 572,448 $ 572,448
pasivo no corriente $ 25,000,000 16% $ 25,000,000 16%
Obligaciones financieras 5 años $ 25,000,000 $ 25,000,000
total de pasivo $ 38,569,576 24% $ 40,172,198 25%
patrimonio $ 119,266,310 76% $ 117,663,688 75%
Aportes sociales $ 76,030,000 $ 76,030,000
utilidadad perdida -$ 10,388,690 -$ 11,991,312
Utilidades acumulados $ 48,262,500 $ 48,262,500
Reserva legal $ 5,362,500 $ 5,362,500

activos $ 157,835,886
pasivo y patrimonio $ 157,835,886