Balance de prueba general

UNAD Práctica Comercial S.A.S.

860512780-
De Junio 2023 a Octubre 2023

Código cuenta Nombre cuenta

Movimiento débito Movimiento crédito Saldo final
contable contable
1 Activo 923,649,880.71 565,401,267.98 358,248,612.73
11 Efectivo y equivalentes 476,063,140.00 258,141,639.50 217,921,500.50
1105 Caja 261,353,300.00 213,925,840.00 47,427,460.00
110505 Caja general 257,137,300.00 212,709,840.00 44,427,460.00
11050501 Caja general 257,137,300.00 212,709,840.00 44,427,460.00
110510 Cajas menores 4,216,000.00 1,216,000.00 3,000,000.00
11051001 Cajas menores 4,216,000.00 1,216,000.00 3,000,000.00
1110 Bancos 214,709,840.00 44,215,799.50 170,494,040.50
111005 Moneda nacional 214,709,840.00 44,215,799.50 170,494,040.50
11100501 Moneda nacional 214,709,840.00 44,215,799.50 170,494,040.50
1110050101 Banco de Colombia 214,709,840.00 44,215,799.50 170,494,040.50
13 Deudores comerciales y 267,792,000.00 266,560,000.00 1,232,000.00
1305 Clientes nacionales 266,560,000.00 266,560,000.00 0.00
130505 Clientes nacionales 266,560,000.00 266,560,000.00 0.00
13050501 Clientes nacionales 266,560,000.00 266,560,000.00 0.00
1355 Anticipo de impuestos 1,232,000.00 0.00 1,232,000.00
135595 Otros 1,232,000.00 0.00 1,232,000.00
13559501 Anticipo Autorretencio 1,232,000.00 0.00 1,232,000.00
14 Inventarios 67,594,740.71 38,643,378.48 28,951,362.23
1435 Mercancías no fabricad 67,594,740.71 38,643,378.48 28,951,362.23
143501 Mercancías no fabrica 67,594,740.71 38,643,378.48 28,951,362.23
14350101 Mercancías no fabrica 67,594,740.71 38,643,378.48 28,951,362.23
1435010101 Línea 01 50,574,411.76 27,931,470.59 22,642,941.17
1435010102 Línea 02 17,020,328.95 10,711,907.89 6,308,421.06
15 Propiedad planta y equ 105,000,000.00 856,250.00 104,143,750.00
1516 Construcciones y edifi 35,000,000.00 0.00 35,000,000.00
151610 Edificios 35,000,000.00 0.00 35,000,000.00
15161001 Oficinas 35,000,000.00 0.00 35,000,000.00
1524 Equipo de oficina 35,000,000.00 0.00 35,000,000.00
152410 Equipos 35,000,000.00 0.00 35,000,000.00
15241001 Equipos 35,000,000.00 0.00 35,000,000.00
1524100101 Escritorio tipo gerente 35,000,000.00 0.00 35,000,000.00
1540 Flota y equipo de tran 35,000,000.00 0.00 35,000,000.00
154008 Camiones, volquetas, 35,000,000.00 0.00 35,000,000.00
15400802 Furgón LW 200 25,000,000.00 0.00 25,000,000.00
15400803 Vehículo Kia 10,000,000.00 0.00 10,000,000.00
1592 Depreciación acumula 0.00 856,250.00 -856,250.00
159205 Construcciones y edifi 0.00 87,500.00 -87,500.00
15920501 Construcciones y edifi 0.00 87,500.00 -87,500.00
159215 Equipo de oficina 0.00 175,000.00 -175,000.00
15921501 Equipo de oficina 0.00 175,000.00 -175,000.00
159235 Flota y equipo de tran 0.00 593,750.00 -593,750.00
15923501 Furgón LW 200 0.00 468,750.00 -468,750.00
15923502 Vehículo Kia 0.00 125,000.00 -125,000.00
17 Otros activos no financ 7,200,000.00 1,200,000.00 6,000,000.00
1705 Gastos pagados por An 7,200,000.00 1,200,000.00 6,000,000.00
170525 Arrendamientos 7,200,000.00 1,200,000.00 6,000,000.00
2 Pasivo 53,044,948.50 117,444,390.00 -64,399,441.50
22 Proveedores 31,521,987.50 31,521,987.50 0.00
2205 Proveedores nacionale 31,521,987.50 31,521,987.50 0.00
220505 Proveedores nacionale 31,521,987.50 31,521,987.50 0.00
22050501 Proveedores nacionale 31,521,987.50 31,521,987.50 0.00
23 Acreedores comerciales 8,097,812.00 18,743,296.50 -10,645,484.50
2335 Costos y gastos por pa 8,031,312.00 8,031,312.00 0.00
233540 Arrendamientos 8,031,312.00 8,031,312.00 0.00
2365 Retenciones en la fuen 66,500.00 2,160,437.50 -2,093,937.50
236515 Honorarios 0.00 252,000.00 -252,000.00
23651505 Retención 3,5% 0.00 252,000.00 -252,000.00
236540 Retención por compras 66,500.00 676,437.50 -609,937.50
23654001 Retención por compras 0.00 676,437.50 -676,437.50
23654002 Devolución Retención 66,500.00 0.00 66,500.00
236575 Autorretenciones 0.00 1,232,000.00 -1,232,000.00
23657501 Autorretenciones 0.00 1,232,000.00 -1,232,000.00
2367 Impuesto a las ventas 0.00 205,200.00 -205,200.00
236701 Impuesto a las ventas 0.00 205,200.00 -205,200.00
23670101 Impuesto a las ventas 0.00 205,200.00 -205,200.00
2368 Impuesto de industria 0.00 79,488.00 -79,488.00
236805 Retención industria y 0.00 79,488.00 -79,488.00
23680501 Reteica 11,04 0.00 79,488.00 -79,488.00
2370 Aportes a empresas pr 0.00 4,712,580.00 -4,712,580.00
237005 Aportes a entidades pr 0.00 2,678,358.00 -2,678,358.00
23700501 Aportes a entidades pr 0.00 2,678,358.00 -2,678,358.00
237006 Aporte a administrador 0.00 111,517.00 -111,517.00
23700601 Aporte a administrador 0.00 111,517.00 -111,517.00
2370060101 Aportes a positiva 0.00 111,517.00 -111,517.00
237010 Aportes al icbf Sena y 0.00 1,922,705.00 -1,922,705.00
23701001 Aportes al icbf Sena y 0.00 854,536.00 -854,536.00
23701002 Sena 0.00 427,267.00 -427,267.00
23701003 Icbf 0.00 640,902.00 -640,902.00
2380 Acreedores varios 0.00 3,554,279.00 -3,554,279.00
238030 Fondos de cesantías y/ 0.00 3,554,279.00 -3,554,279.00
23803001 Fondos de cesantías y/ 0.00 3,554,279.00 -3,554,279.00
24 Pasivos por impuestos 13,425,149.00 43,065,400.00 -29,640,251.00
2408 Impuesto sobre las ven 13,425,149.00 43,065,400.00 -29,640,251.00
240806 Iva generado 0.00 42,560,000.00 -42,560,000.00
24080601 Iva generado 0.00 42,560,000.00 -42,560,000.00
240810 Iva descontable por c 7,174,149.00 505,400.00 6,668,749.00
24081001 Iva descontable por c 7,174,149.00 0.00 7,174,149.00
24081002 Iva Devolución en com 0.00 505,400.00 -505,400.00
240820 Descontable por devol 6,251,000.00 0.00 6,251,000.00
24082001 Descontable por devol 6,251,000.00 0.00 6,251,000.00
25 Beneficios a empleado 0.00 24,113,706.00 -24,113,706.00
2505 Salarios por pagar 0.00 19,673,728.00 -19,673,728.00
250505 Salarios por pagar 0.00 19,673,728.00 -19,673,728.00
25050501 Salarios por pagar 0.00 19,673,728.00 -19,673,728.00
2510 Pasivo estimado para o 0.00 1,791,283.00 -1,791,283.00
251010 Pasivo estimado para o 0.00 1,791,283.00 -1,791,283.00
25101001 Cesantías 0.00 1,791,283.00 -1,791,283.00
2515 Intereses sobre cesantí 0.00 214,954.00 -214,954.00
251501 Intereses sobre cesantí 0.00 214,954.00 -214,954.00
25150101 Intereses sobre cesantí 0.00 214,954.00 -214,954.00
2520 Prima de servicios 0.00 1,791,283.00 -1,791,283.00
252001 Prima de servicios 0.00 1,791,283.00 -1,791,283.00
25200101 Prima de servicios 0.00 1,791,283.00 -1,791,283.00
2525 Vacaciones 0.00 642,458.00 -642,458.00
252501 Vacaciones 0.00 642,458.00 -642,458.00
25250101 Vacaciones 0.00 642,458.00 -642,458.00
3 Patrimonio 425,000,000.00 600,000,000.00 -175,000,000.00
31 Capital social 425,000,000.00 600,000,000.00 -175,000,000.00
3105 Capital suscrito y paga 425,000,000.00 600,000,000.00 -175,000,000.00
310505 Capital suscrito y paga 0.00 250,000,000.00 -250,000,000.00
31050501 Capital autorizado 0.00 250,000,000.00 -250,000,000.00
310510 Capital por suscribir (d 250,000,000.00 175,000,000.00 75,000,000.00
31051001 Capital por suscribir (d 250,000,000.00 175,000,000.00 75,000,000.00
310515 Capital Suscrito por co 175,000,000.00 175,000,000.00 0.00
31051501 Socio 1 35,000,000.00 35,000,000.00 0.00
31051502 Socio 2 35,000,000.00 35,000,000.00 0.00
31051503 Socio 3 35,000,000.00 35,000,000.00 0.00
31051504 Socio 4 35,000,000.00 35,000,000.00 0.00
31051505 Socio 5 35,000,000.00 35,000,000.00 0.00
4 Ingresos 32,900,000.00 226,000,000.00 -193,100,000.00
41 Ingresos de actividades 32,900,000.00 224,000,000.00 -191,100,000.00
4135 Comercio al por mayor 0.00 224,000,000.00 -224,000,000.00
413536 Venta de electrodomés 0.00 224,000,000.00 -224,000,000.00
41353601 Línea 01 0.00 129,000,000.00 -129,000,000.00
41353602 Línea 02 0.00 95,000,000.00 -95,000,000.00
4175 Devolución en ventas 32,900,000.00 0.00 32,900,000.00
417505 Devolución 32,900,000.00 0.00 32,900,000.00
41750501 Devolución en ventas 32,900,000.00 0.00 32,900,000.00
4175050101 Línea 01 21,500,000.00 0.00 21,500,000.00
4175050102 Línea 02 11,400,000.00 0.00 11,400,000.00
42 Otros ingresos de activ 0.00 2,000,000.00 -2,000,000.00
4210 Financieros 0.00 2,000,000.00 -2,000,000.00
421005 Intereses 0.00 2,000,000.00 -2,000,000.00
42100501 Intereses 0.00 2,000,000.00 -2,000,000.00
5 Gasto 43,804,691.00 0.00 43,804,691.00
51 Administrativos 22,592,570.00 0.00 22,592,570.00
5105 Gastos de personal 19,480,144.00 0.00 19,480,144.00
510506 Sueldos 9,000,000.00 0.00 9,000,000.00
51050601 Sueldos 9,000,000.00 0.00 9,000,000.00
510518 Comisiones 5,813,500.00 0.00 5,813,500.00
51051801 Comisiones por ventas 4,228,000.00 0.00 4,228,000.00
51051802 Comisión por recaudos 1,585,500.00 0.00 1,585,500.00
510530 Cesantías 749,700.00 0.00 749,700.00
51053001 Cesantías 749,700.00 0.00 749,700.00
510533 Intereses sobre cesantí 89,964.00 0.00 89,964.00
51053301 Intereses sobre cesantí 89,964.00 0.00 89,964.00
510536 Prima de servicios 749,700.00 0.00 749,700.00
51053601 Prima de servicios 749,700.00 0.00 749,700.00
510539 Vacaciones 375,300.00 0.00 375,300.00
51053901 Vacaciones 375,300.00 0.00 375,300.00
510568 Aportes a administrado 46,980.00 0.00 46,980.00
51056801 Aportes a administrado 46,980.00 0.00 46,980.00
510569 Aportes a entidades pr 765,000.00 0.00 765,000.00
51056901 Aportes a entidades pr 765,000.00 0.00 765,000.00
510570 Aporte a fondos de pen 1,080,000.00 0.00 1,080,000.00
51057001 Aporte a fondos de pen 1,080,000.00 0.00 1,080,000.00
510572 Aportes cajas de compe 360,000.00 0.00 360,000.00
51057201 Aportes cajas de compe 360,000.00 0.00 360,000.00
510575 Aportes icbf 270,000.00 0.00 270,000.00
51057501 Aportes icbf 270,000.00 0.00 270,000.00
510578 Aportes Sena 180,000.00 0.00 180,000.00
51057801 Aportes Sena 180,000.00 0.00 180,000.00
5120 Arrendamientos 1,200,000.00 0.00 1,200,000.00
512010 Construcciones y edifi 1,200,000.00 0.00 1,200,000.00
51201001 Arrendamientos - Const 1,200,000.00 0.00 1,200,000.00
5140 Gastos legales 302,521.00 0.00 302,521.00
514005 Notariales 302,521.00 0.00 302,521.00
51400501 Notariales 302,521.00 0.00 302,521.00
5160 Depreciaciones 856,250.00 0.00 856,250.00
516005 Construcciones y edifi 87,500.00 0.00 87,500.00
51600501 Construcciones y edifi 87,500.00 0.00 87,500.00
516015 Equipo de oficina 175,000.00 0.00 175,000.00
51601501 Equipo de oficina 175,000.00 0.00 175,000.00
516035 Flota y equipo de tran 593,750.00 0.00 593,750.00
51603501 Flota y equipo de tran 593,750.00 0.00 593,750.00
5195 Diversos 753,655.00 0.00 753,655.00
519525 Elementos de aseo y ca 178,235.00 0.00 178,235.00
51952501 Elementos de aseo y ca 178,235.00 0.00 178,235.00
519530 Útiles papelería y foto 360,420.00 0.00 360,420.00
51953001 Útiles papelería y foto 360,420.00 0.00 360,420.00
519545 Taxis y buses 215,000.00 0.00 215,000.00
51954501 Taxis y buses 215,000.00 0.00 215,000.00
52 Ventas 12,900,421.00 0.00 12,900,421.00
5205 Gastos de personal 12,900,421.00 0.00 12,900,421.00
520506 Sueldos 6,406,667.00 0.00 6,406,667.00
52050601 Sueldos 6,406,667.00 0.00 6,406,667.00
520515 Horas extras y recargo 143,229.00 0.00 143,229.00
52051501 Horas extras y recargo 143,229.00 0.00 143,229.00
520527 Auxilio de transporte 140,606.00 0.00 140,606.00
52052701 Auxilio de transporte 140,606.00 0.00 140,606.00
520530 Cesantías 1,041,583.00 0.00 1,041,583.00
52053001 Cesantías 1,041,583.00 0.00 1,041,583.00
520533 Intereses sobre cesantí 124,990.00 0.00 124,990.00
52053301 Intereses sobre cesantí 124,990.00 0.00 124,990.00
520536 Prima de servicios 1,041,583.00 0.00 1,041,583.00
52053601 Prima de servicios 1,041,583.00 0.00 1,041,583.00
520539 Vacaciones 267,158.00 0.00 267,158.00
52053901 Vacaciones 267,158.00 0.00 267,158.00
520568 Aportes a administrado 64,537.00 0.00 64,537.00
52056801 Aportes a administrado 64,537.00 0.00 64,537.00
520569 Aportes a entidades pr 1,058,822.00 0.00 1,058,822.00
52056901 Aportes a entidades pr 1,058,822.00 0.00 1,058,822.00
520570 Aporte a fondos de pen 1,498,541.00 0.00 1,498,541.00
52057001 Aporte a fondos de pen 1,498,541.00 0.00 1,498,541.00
520572 Aportes cajas de compe 494,536.00 0.00 494,536.00
52057201 Aportes cajas de compe 494,536.00 0.00 494,536.00
520575 Aportes icbf 370,902.00 0.00 370,902.00
52057501 Aportes icbf 370,902.00 0.00 370,902.00
520578 Aportes Sena 247,267.00 0.00 247,267.00
52057801 Aportes Sena 247,267.00 0.00 247,267.00
53 Otros gastos de activid 8,311,700.00 0.00 8,311,700.00
5305 Financieros 8,311,700.00 0.00 8,311,700.00
530505 Gastos bancarios 1,790,000.00 0.00 1,790,000.00
53050501 Gravamen Movimientos 380,000.00 0.00 380,000.00
53050502 Chequera 780,000.00 0.00 780,000.00
53050503 Otros gastos bancarios 630,000.00 0.00 630,000.00
530515 Comisiones 1,250,000.00 0.00 1,250,000.00
53051501 Comisiones 1,250,000.00 0.00 1,250,000.00
530535 Descuentos comerciale 5,271,700.00 0.00 5,271,700.00
53053501 Descuentos comerciale 5,271,700.00 0.00 5,271,700.00
6 Costos de venta 35,983,378.48 5,537,240.71 30,446,137.77
61 Costo de ventas y de pr 35,983,378.48 5,537,240.71 30,446,137.77
6135 Comercio al por mayor 35,983,378.48 5,537,240.71 30,446,137.77
613536 Venta de electrodomés 35,983,378.48 5,537,240.71 30,446,137.77
61353601 Línea 01 26,126,470.59 4,354,411.76 21,772,058.83
61353602 Línea 02 9,856,907.89 1,182,828.95 8,674,078.94

1,514,382,898.69 1,514,382,898.69
CODI
SALDO
GO
1
5
SON DE
6 NATURALEZA
7 DÉDITO POSITIVO
8
2
3
SON DE
4 NATURALEZA
9 CRÉDITO NEGATIVO

44,415,000.00
14,982,500.00