Realiza:

Gabriel Isai Rangel Anguiano

Fecha:

RAYADO DE DIARIO Folio:

Fecha Concepto Parcial Debe Haber
1
Caja $500,000
Mercancias generales 1,000,000
Capital social $1,500,000
Inicio de Operaciones
2
Mercancias generales $250,000
Caja $50,000
Proveedores $200,000
compra de mercancias a credito
3
Mercancias generales $25,000
Caja $25,000
Por gastos sobre la compra
4
Proveedores $20,000
Mercancias generales $20,000
Devolucion al proveedor
5
Caja $1,000,000
Clientes $1,000,000
Mercancias generales $2,000,000
Venta de mercancias a credito y al contado, a mitad
6
Mercancias generales $50,000
Clientes $50,000
Devolucion de clientes
7
Mercancias generales $5,000
Clientes $5,000
Rebaja a cliente
8
Caja $625,000
Mercancias generales $625,000
Venta de mercancias a contado
9
Mercancias generales $25,000
Clientes $25,000
Devolucion por parte de un cliente
10
 Mercancias generales $300,000
Proveedores $300,000
compra de mercancias a credito
11
Mercancias generales $15,000
Caja $15,000
Gastos por fletes en anteriores compras
12
Proveedores $20,000
Mercancias generales $20,000
Devolucion de mercancia a proveedores
13
Proveedores $15,000
Mercancias generales $15,000
Rebajas del proveedor
 CAJA MERCANCIAS GENERALES
DEBE HABER DEBE HABER
$500,000 $50,000 $1,000,000 $20,000
$1,000,000 $25,000 $250,000 $2,000,000
$625,000 $15,000 $25,000 $625,000
$50,000 $20,000
$5,000 $15,000
$25,000
$300,000
$15,000
$2,125,000 $90,000 $1,670,000 $2,680,000
$2,035,000 $1,010,000

MOVIMIENTOS SALDOS
CUENTAS DEBE HABER DEBE HABER
CAJA $2,125,000 $90,000 $2,035,000
MERCA G. $1,670,000 $2,680,000 $1,010,000
PROVEEDO. $55,000 $500,000 $445,000
CAP. SOC. $1,500,000 $1,500,000
CLIENTES $1,000,000 $80,000 $920,000
SUMAS GEN. $4,850,000 $4,850,000 $2,955,000 $2,955,000
 PROVEEDORES PROVEEDORES CLIENTES
BEBE HABER BEBE HABER DEBE HABER
$20,000 $200,000 $20,000 $200,000 $1,000,000 $50,000
$20,000 $300,000 $20,000 $300,000 $5,000
$15,000 $15,000 $25,000

$55,000 $500,000 $55,000 $500,000 $1,000,000 $80,000

$445,000 $445,000 $920,000
 CAPITAL SOCIAL
DEBE HABER
$1,500,000

$1,500,000
$1,500,000