Producto

Concepto Cantidad Tipo de mediC.U. c.t

MPD 2 KG $4.00 $8.00
MOD 1 Horas $5.00 $5.00
CI 1 Horas $10.00 $10.00
$23.00

Almacen de M.P
Cantidad Tipo de mediC.U. c.t
4000 KG 4 16000

Produccion en proceso
Unidades 3000
Concepto Avance Importe
MP 100% $24,000.00
MO 60% $9,000.00
CI 60% $18,000.00
$51,000.00

Articulos terminados
Unidades 5000
Cantidad Tipo de mediC.U. c.t
5000 Piezas $23.00 $115,000.00

1. Compra de MP 4000 a $ 4.00 mas IVA

Cncepto
MO 32000
M.O.I 960
M.O.D 31040

Importe Administrac Operación/

Concepto Produccion
Total ion Logistica
20% 60% 20%

Renta $60,000.00 $12,000.00 $36,000.00 $12,000.00

20% 60% 20%

Mantenimien $6,000.00 $1,200.00 $3,600.00 $1,200.00

30% 50% 20%
Telofono $10,000.00 $3,000.00 $5,000.00 $2,000.00
30% 50% 20%
Luminarias $12,000.00 $3,600.00 $6,000.00 $2,400.00
70% 15% 15%
Unformes $10,000.00 $7,000.00 $1,500.00 $1,500.00
30% 40% 30%
Agua $7,000.00 $2,100.00 $2,800.00 $2,100.00
75% 25% 0%
Energia electr $13,000.00 $9,750.00 $3,250.00 $0.00
$118,000.00 $38,650.00 $58,150.00 $21,200.00

Produccion Terminada
Cantidad 3000 $23.00 $69,000.00
 previo al examen s.a. de c.v.

Libro diario
Fecha Concepto Parcial Debe
APERTURA
Almacen de M.P. $16,000.00
Produccion en proceso $51,000.00
Almacen de articulos terminados $115,000.00
Capital
1
Almacen de MP $16,000.00
iva Acreditable $2,560.00
Proveedores
2
Almacen de MP -$800.00
iva Acreditable -$128.00
Proveedores
3
Proveedores $17,632.00
Bancos
3a
IVA Acreditable Pagado $2,432.00
IVA Acreditable
4
Mnao de Obra $32,000.00
Sueldos por pagar
5
Mano de Obra Indirecta $960.00
Mano de Obra
6
Sueldos por pagar $32,000.00
Bancos
7
Cargos Indirectos $38,650.00
Gastos de administracion $58,150.00
Gastos de Operación $21,200.00
IVA Acreditable $18,880.00
Acreedores Diversos
8
Produccion en proceso $39,610.00
Cargos Indirectos
Mano de Obra Indirecta
9
Almacen de articulos terminados $69,000.00
Produccion en proceso
10
Clientes $191,400.00
Ventas
 IVA por pagar
10a
Bancos $191,400.00
Clientes
10b
IVA por pagar $26,400.00
IVA por pagar efectivamente cobrado
10 c
Costo de Ventas $69,000.00
Almacen de Articulos Terminados
Haber

$182,000.00

$18,560.00

-$928.00

$17,632.00

$2,432.00

$32,000.00

$960.00

$32,000.00

$136,880.00

$38,650.00
$960.00

$69,000.00

$165,000.00
 $26,400.00

$191,400.00

$26,400.00

$69,000.00
 Almacen de MP Produccion en proceso
A $16,000.00 A $51,000.00 $69,000.00 9A
1 $16,000.00 8 $39,610.00 9
2 -$800.00

$31,200.00 $0.00 $90,610.00 $69,000.00

$21,610.00

CAPITAL IVA Acreditable

$182,000.00 A 1 $2,560.00 $2,432.00 3a 3
2 -$128.00
7 $18,880.00

$0.00 $182,000.00 $21,312.00 $2,432.00

Bancos IVA Acreditable efectivamente pagado

10a $191,400.00 $17,632.00 3 3a $2,432.00 4
$32,000.00 6

$191,400.00 $49,632.00 $2,432.00 $0.00

Sueldos por pagar Mano de Obra Indirecta

6 $32,000.00 $32,000.00 4 5 $960.00 $960.00 8 7
 $32,000.00 $32,000.00 $960.00 $960.00

Gastos de Administracion Gastos de Operación

7 $58,150.00 7 $21,200.00

$58,150.00 $0.00 $21,200.00 $0.00

Clientes Ventas
10 $191,400.00 $191,400.00 10a $165,000.00 10 10b

$191,400.00 $191,400.00 $0.00 $165,000.00

IVA por pagar efectivamente cobrado Costo de Ventas

$26,400.00 10b 10c $69,000.00
$0.00 $26,400.00 $69,000.00 $0.00
 Almacen de AT
$115,000.00 $69,000.00 10 c
$69,000.00

$184,000.00 $69,000.00
$115,000.00

Proveedores
$17,632.00 $18,560.00 1
-$928.00 2

$17,632.00 $17,632.00

Mano de Obra
$32,000.00 $960.00 5

$32,000.00 $960.00
$31,040.00

Cargos Indirectos
$38,650.00 $38,650.00 8
$38,650.00 $38,650.00

Acreedores Diversos
$136,880.00 7

$0.00 $136,880.00

IVA por pagar

$26,400.00 $26,400.00 10

$26,400.00 $26,400.00
Almacen de materia Prima
Producto Importe
Fecha Entradas salidas existencia C.u Debe Haber
APERTUTURA 4000 4000 $4.00 $16,000.00
1 4000 8000 $4.00 $16,000.00
2 200 7800 $4.00 $800.00

Almacen de articulkos terminados

Producto Importe
Fecha Entradas salidas existencia C.u Debe Haber
APERTURA 5000 5000 $23.00 $115,000.00
9 3000 8000 $23.00 $69,000.00
10 c 3000 5000 $23.00 $69,000.00
Importe
Saldo
$16,000.00
$32,000.00
$31,200.00

Importe
Saldo
$115,000.00
$184,000.00
$115,000.00
Produccion en proceso

Mp
MO
ci

Producto
I.I. 3000
mp 100% $8.00 $24,000.00
mo 60% $5.00 $9,000.00
ci 60% $10.00 $18,000.00
$51,000.00

I.F. 2000
MP 100% $8.00 $16,000.00
MO 40% $5.00 $4,000.00
CI 40% $10.00 $8,000.00
$28,000.00
Produccion
PREVIO AL EXAMEN S.A. DE C,V.
Estado de Costos de Produccion y ventas

Concepto Importe
IIMP $16,000.00
(+) Compras $15,200.00
(=) MPTotal disponible $31,200.00
(-) Inventario Final
(=) MP Total a disposicion
(-) M.P.I
(=) mp directa total
Mano de Obra Total $32,000.00
(-) Mano de Obra Indirecta $960.00
(=) M.O.D $31,040.00
(=) Costo Primo g
(+) Cargos Indirectos
(=) Costo de la produccion Total
(+) IIPP $51,000.00
(=) PPTD
(-) IFPP
(=) PPTa disposicion
(+) IIAT $115,000.00
(=) AT Tdisponible
(-)IFAT
(=) Costo de ventas