))).*+/+-+/3/.



UNIVERSIDAD DE SAN CARLOS DE GUATEMALA - USAC

FACULTAD
FACULTAD DE CIENCIAS ECONOMICAS
ESCUELA DE AUDITORIA B
CONTABILIDAD III, MAYO 2,006

NOMBRE_________________________________________________CARNET____________________

CUENTAS DEL ACTIVO 12/31/2004 12/31/2005

BANCO INDUSTRIAL, S.A. 80,000.00 105,000.00
BONOS
BONOS CON
CON GARAN
GARANTIATIA DE RECOM
RECOMPR PRAA INMED
INMEDIA
IAT
TA 60,000.
60,000.00
00 40,000.
40,000.00
00
CUENTAS Y DOCTOS. POR COBRAR NETOS! 110,000.00 125
125,000.00
INVENTARIOS 150,000.00 180,000.00
INVERSION EN ACCIONES PERMANENTES 1"5,000.00 120,000.00
EDIFICIOS, E#UIPOS E INSTALACIONES 400,000.00 510,000.00
PATENTES 20,000.00 18,000.00
RENOMBRE COMERCIAL 50,000.00 -
DESCUENTO EN EMISION DE OBLIGACIONES 15,000.0
0.00 10,800
800.00
SUMAS 1,060,000.00 1,108,800.00
CUENTAS DE PASIVO Y CAPITAL
IMPUESTOS POR PAGAR 45,000.00 42,500.00
CUENTAS Y EFECTOS POR PAGAR 80,000.00 $0,000.00
OBLIGACIONES
OBLIGACIONES 7IPOTECARIAS 16, 9* 33 #.
250,000.00 #. 50.00 % 9+3+3/ 01%01%2005! 250,000.00 200,000.00
ACCIONES PREFERENTES
PREFERENTES V%N #. 12.50 %,
3:+;+ <*  3+ *3*! 125,000.00 105,000.00
ACCIONES ORDINARIAS
ORDINARIAS V%N #. #. 5.00 C%U! 150,000.00 216,000.00
SUPERAVIT & INGRESOS ESPECIALES 100,000.00 12$,000.00
GANANCIAS NO DISTRIBUIDAS '10,000.00 '26,'00.00
SUMAS 1,060,000.00 1,108,800.00

"ME LA PUSIERON DIFICIL, S.A."

ESTADO DE RESULTADOS CONDENSADO
DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2005
CIFRAS EN QUETZALES

VENTAS 400,000.00
COSTO DE VENTAS 252,050.00
MARGEN BRUTO 14",$50.00
GASTOS DE OPERACION
GASTOS DE ADMINISTRACION 40,000.00
GASTOS DE DISTRIBUCION 20,000.00
DEPRECIACIONES Y AMORTI(ACIONES '5,'50.00 $5,'50.00
GANANCIA NETA 52,600.00
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CON LA INFORMACION ANTERIOR SE SOLICIT

SOLICI TA
ELABORE LAS PARTIDAS CORRESPONDIENTES Y CEDULA DE RECLASIFICACION
DE OPERACIONES #UE NO RE#UIRIERON EFECTIVO.
7O=A DE TRABA=O PARA ESTABLECER EL FLU=O DE EFECTIVO
ESTADO DE FLU=O DE EFECTIVO METODO DIRECTO!

INFORMACION
INFORMACION ADICIONAL>
ADICIONAL> E 3 +  +3/ 3?+/  @+3/+>

1! L 3+ + 3//+3  39+*3 <+*3+3/+ ?+*3 9+3 +3 #. 100,000.00

 + ;3 / #. 55,000.00. L G33 +3 O<+*3 + 3/; +3  -
+3/ GANANCIAS NO DISTRIBUIDAS.

2! E3 2,005, + +3 + // + RENOMBRE

RENOMBRE COMERCIAL,
COMERCIAL, ;+3 <   -
+3/ GANANCIAS NO DISTRIBUIDAS.
DISTRIBUIDAS. L */3 + </+3/+ + *@  +3/
+ *+/.

'! E 01%0"%2,005, + *+ ;@3+  10'.50 +  9* 33 <* #. 5 0,000.00

 <+* +3 *++33 + ;@3,   +  + #. 2,850.00, +3  +3/ +
++3/ +3 +3 + ;@3+ <+3+3/+ + */*  **+<3+3/+  +/
;@3+ + + *++*3, + <*3  GANANCIAS
GANANCIAS NO DISTRIBUIDAS.

4! L </ +  +<*+ +3  +3 + ;@3+ + 3++* 3 6 + +/.

;*+ + 9* 33 + +/  +* */;+ +3 10 <+* + 12 ++ C%U.

5! L 33 +  3+ <*+?+*+3/+ +3 *3 /9 <* *@+3 + + +

+ @3 /+3+*+ + +/ 3+, +:+*/*3  +*+ + 3:+. C3  ?+ --
*+3 *+/3/+ + +/
+ / <+*3+ + ?+/  +3 / + SUPERAVIT
SUPERAVIT POR INGRE -
SOS ESPECIALES.

6! S+ 9+3+*3
9+3+*3 10,000.00 3+ *3*
*3* +3 +   #. ".50 %,  @33 + --
3/; +3 SUPERAVIT POR INGRESOS ESPECIALES.

"! D*3/+ +  + 9+3+*3 #. 4,'00.00, +< + ;3 / #. '0,000.00 -
 + /+33 3 9* +3 ;* + #. 6,000.00, + *+/ + <+*3 + +9  GA --
NANCIAS NO DISTRIBUIDAS.
DISTRIBUIDAS. L +? + 3/3+ + +<*+3 *3/+ + --
 +3 #. '2,000.00. L + 9*3+ +3 +  + E? + I3/3+ /--
9+*3  *@+3 <*  <* + +<.

8! L @33 N+/ +3 +  ?+ + #. 52,600.00.

$! L 9+3 +*+/ *3/+ + , /9 +/3 <+3+3/+ + <@  3
#. 25,000.00
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))).*+/+-+/3/.
Me la Pusieron Dificil, S.A.
Cedula de Partidas d e Reclasificacion
Reclasificacion
No. Cuentas Partidas Originales
Originales Partidas Reclasificadas
Reclasificadas
Partida Contables Debe Haber Debe Haber
1 Banco Industrial, S.A. 1,.
In!ersion en acciones "er#anentes $$,.
%anancias no distribudias &$,.

' %anancias no distribuidas $,. (((

De"reciacion es
es ) a# or
orti*acion es
es ', 
 .
. (( (
Reno#bre co#ercial $,. $,.
Patentes ',. ',.

+ Obligaciones Hi"otecarias $,.

%anancias no distribuidas 1,$.
%anancias no distribuidas ',-$. (((
Descuento en e#ision Obligaciones ',-$. ',-$.
Banco Industrial, S.A. $1,$.

& Acciones Preferentes ',. (((

Acciones Ordinarias 1,. 1,.
Su"era!it "or ingresos es"eciales &,. &,.

$ Banco Industrial, S.A. $,.

Acciones Ordinarias $,.
Su"era!it "or ingresos es"eciales '$,.

 Banco Industrial, S.A. &,+.

/dificios, e0ui"os e instalaciones ,. 1,.
%anancias no distribuidas 1,. 1,.
De"reciacion eses ) A# or
or ti
ti*acon es
es + ',
', 
 .
. (( (
/dificios, e0ui"os e instalaciones +',. +',.
/d if
ificios, e0u i"
i"os e in st
stalaciones 1& -,
-, 
 .
.
Banco Industrial, S.A. 1&-,.

 %a
%anancia Neta $',. (((
%anancias No distribuidas $',. $',.

- %anancias no distribuidas '$,. (((

Cuentas ) efectos "or "agar '$,. '$,.
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 De"reciacion es
es ) A# or
or ti
ti*acion es
es 1 $
$ .
. 1 $
$ .
.
Descto. /n e#ision de obligaciones 1$. 1$.

1  De"reciacion es
es ) A# or
or ti
ti*acion es
es 1,' 
 .
. (( (
Descto. /n e#ision de obligaciones 1,'. 1,'.
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E<*+ M+  <+*3 D?, S.A.

7: + T*;: P* E;*3 + E/ + F: + E?+/ 9
P+*> A F3 + '1 + D+;*+ + 2005
N. C+3/ C3/; + S  R+  ? 3+ S% A:/ S   V*3+ E?+/ +   A/9 +
12%'1%2005 D+;+ 7;+* 12%'1%2005 12%'1%2004 A+3/ 9*3+ +3 O<+*3 I39+*3 F33 +3/ F :
D33! + F.E?+/9 R+. D+  +3/+ P@  P*9. P@. A +< +  /* N+/
1 B3 I3/*  , S.A. 105,000.00 105,000.00 80,000.00 25,000.00
2 B3 3 @*3/ + *+<* I3. 40,000.00 40,000.00 60,000.00 20,000.00! 5,000.00
' C+3
C+3/ /  D.
D. & ;*
;**
* 3+/
3+/ 125,
125,00
000.
0.00
00 125,
125,00
000.
0.00
00 110,0
10,000
00.0
.00
0 15,0
15,000
00.0
.000 15,
15,00
000.
0.00
00!! 15,
15,00
000.
0.00
00!!
4 I3
I 39+3/* 180,000.00 180,000.00 150,000.00 '0,000.00 '0,000.00! '0,000.00!
5 I39+
I39+*
*3
3 +3 
3+
3+ <+*
<+*3
3+3+3/+
/+
 120,
120,00
000.
0.00
00 120,
120,00
000.
0.00
00 1"5,
1"5,00
000.
0.00
00 55,
55,00
000.
0.00
00!! 55,0
55,000
00.0
.000 55,0
55,000
00.0
.000
6 E
E ?, + < + 3/ 3+ 510,000.00 '',"00.00 54',"00.00 400,000.00 14',"00.00 14',"00.00! 14',"00.00!
" P
P /+3/+ 18,000.00 2,000.00 20,000.00
20 20,000.00 - - -
8 R+3;*+ C+* - 50,000.00 50,000.00 50,000.00 - - -
$ D+
D+/ /.. E3 E
E3
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O;@
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+ 10,8
10,800
00.0
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4,200.
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00 15,0
15,000
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.000 15,0
15,000
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10 I<+/ <* <@* 42,500.00! 42,500.00! 45,000.00! 2,
2,500.00 2,500.00! 2,500.00!
11 C+3/  E?+/ <* <@* $0,000.00! 25,000.00 65,000.00! 80,000.00! 15
15,000.00 15,000.00! 15,000.00!
12 O;@3+ 7</+* 16 V%N3 #. - - -
#. 250,000.00 #. 50.00 % V+3+ 01%01%2011! 200,000.00! 200,000.00! 250,000.00! 50,000.00 50,000.00! 50,000.00!
1' A3+ <*+?+*+3/+ V%N. #. 12.50 % - - -
3: +
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+ <*   3 3+ *3* 
! 105,000.00! 20,000.00 125,000.00! 1
125,000.00! - -
14 A
A3+
3+ O*3
O*3**
 V%N
V%N #. 5.00
5.00 %!
%! 216
216,0
,000
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0! 16,0
16,000
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0 200
200,0
,000
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0! 150
150,0
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0! 50,
50,00
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0.00
00!! 50,0
50,000
00.0
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50,000
00.0
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15 S<+
S<+**9
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<* 3@*
3@*+
+
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+ 12$
12$,0
,000
00.0
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0! 4,00
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125,0
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100,0
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25,000
00.0
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25,000
00.0
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16 G3
G33
 N /
/*
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0.000 45,0
45,00
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.00
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1" V+3/ 400,000.00! 400,000.00! 400,000.00! 400,000.00 400,000.00
18 C
C / + V+3/ 252,050.00 252,050.00 252,050.00 252,050.00! 252,050.00!
1$ G
G/ + A3/*3 40,000.00 40,000.00 40,000.00 40,000.00! 40,000.00!
20 G/ + V+3/ 20,000.00 20,000.00 20,000.00 20,000.00! 20,000.00!
21 D+<*+ 
 3
3+  */  3
3+ '5,'50.00 '5,'50.00 - -
22 G
G33 N+/ 52,600.00  - - -
2' S
S - 18",500.00 18",500.00 - - - 5,000.00
24 F: + +?+/9  <* A/ 9 + + O<+* 3 '85,000.00 2$",050.00! 62,500.00! 25,450.00
25 F: + +?+/9 <* A/9 + + I39+*3 4',"00.00! 4',"00.00!
26 F: + +?+/9 <* A/9 + + F33+3/ 2',250.00 2',250.00
2" F: + +?+/9  +9+3/+ + +?+/9 3+/  '1%12%2005 5,000.00
28 S + E?+/9  +9+3/+ + +?+/ 9  3  + <+* 140,000.00
2$ S + E?+/9  +9+3/+ + +?+/ 9  '1%12%2005 145,000.00
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))).*+/+-+/3/.

E<*+ M+  P+*3 D?, S.A.

E/ + ?: + +?+/9
P* +  ?3  '1 + D+;*+ + 2005
C?* +H<*+ +3 3+ + #+/!
F!#$% &' '(')*+$ &' !-% -)*++&-&'% &' $'-)+$
E?+/9 *+; + +3/+ '85,000.00
E?+/9 <@  <*9++*+ 2$",050.00!
E?+/9 <@  +<+  /* 62,500.00!
F: + E?+/9 3+/ <* /9+ + <+*3 25,450.00
F!#$ &' '(')*+$ $ -)*++&-&'% &' +'%+$
D33 +3 39+*3 +3 A3+ <+*3+3/+ 55,000.00
A+3/ +3 U/. R+/. & G3. O;/+3 +3 V/. D+ I39. I39. E3 A. 45,000.00
A3+ + E?, E< + 3/3+ 14',"00.00!
F!#$% '*$% &' '(')*+$ %-&$% ' -)*++&-&'% &' +'%+$ 4',"00.00!
F!#$% &' '(')*+$ $ -)*++&-&'% &' (+-)+-)+$
D33 +3 ;@3+ </+* 50,000.00!
D3
D3
33 +3 U/.
U/. R+/.
R+/. & P*
P* /*@
/*@  *+*
*+* ;@
;@3+
3+
 1,"50.
1,"50.00!
00!
C3 + 3+ *3* 50,000.00
A+3/ +3 S<. & 3@*+ +<++ H <* +3 9+3/ + A. 25,000.00
F: 3+/ + +?+/9  +3 /9+ + ?333 2',250.00
I3*++3/ 3+/ + +?+/9  + +9+3/+  +?+/9 5,000.00
E?+/9  +9+3/+  +?+/9  <*3< + <+* 140,000.00
E?+/9  +9+3/+  +?+/9  ?3 + <+* 145,000.00

E<*+ M+  P+*3 D?, S.A.

A3+H <* 3*  / 3+/ + <+*  +
?: + +?+/9 3+/ +  /9+ + <+*3
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))).*+/+-+/3/.

M+  P+*3 D?, S.A.

E/ + ?: + +?+/9
P* +  ?3  '1 + D+;*+ + 2005
C?* +H<*+ +3 3+ + #+/!
--)+- &'! '+$&$ 52,600.00
C$)+!+-)+$ '*' *+!+&-& '*-  '! '(')*+$ '*$ $&)*$ &' -)*++&-&'%
&' O'-)+$
C-$% - !- *+!+&-& ' N$ '++'$ %$ &' E(')*+$ '5,'50.00
A*/3 + P/+3/+ 2,000.00
D+<*+3 + E?, E< + I3/3+ '2,000.00
A*/3 + ++3/ +3 +3
+3 + ;@3+ 1,'50.00
E(')*+$% ''-&$ $ !-% -)*++&-&'% &' O'-)+$ 62,500.00!
A+3/ +3 +3/  +3/
+3/ <* ;** 3+/ 15,000.00!
A3 + 39+3/* '0,000.00!
P@  +3/ + <+/ <* <@* 2,500.00!
D33 +3 +3/  +?+/ <* <@* 15,000.00!
F: + E?+/9 N+/ P* /9+ + O<+*3 25,450.00
F!#$ &' E(')*+$ N'*$ $ -)*++&-&'% &' I'%+$ 4',"00.00!
D33 +3 39+*3 +3 A3+ <+*3+3/+ 55,000.00
A+3/ +3 U/. R+/. & G3. O;/+3
O;/+3 +3 V/. D+ I39.
I39. E3 A. 45,000.00
A3+ + E?, E< + 3/3+ 14',"00.00!
F!#$% &' '(')*+$ '*$ $ -)*++&-&'% &' (+-)+-)+$ 2',250.00
D33 +3 ;@3+ </+* 50,000.00!
D
D3
33
3 +3 U/.
U/. R+/.
R+/. & P*
P* /*@
/*@
  *+
*+** ;@
;@
3+
3+ 1,"50
1,"50.00
.00!!