proyecto contaiii

PROYECTO CONTABILIDAD III

«TODO JEANS»Integrantes Lizet Carbonel Jhoel Chiroque Jaqueline Huaman Claudia Valle

Descripción de la Actividad Económica de la Empresa

La empresa Sanfetex S.A.C se dedica a la comercialización de prendas de vestir para damas y caballeros elaboradas de tela jean.

Mercaderías y Mercado

Productos:Short , falda larga, Minifalda, vestido, Chaleco, Pantalón, overol, casaca, camisa y cartera

Mercado:Ripley , Saga Falabella, Oeschle, Topy Top, Tottus y Paris

Kardex

ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO

01-Ene Inventario Inicial 5000 S/. 37.00 S/. 0.00 S/. 0.00 S/. 185,000.00

03-Ene Compra 5000 10000 S/. 35.50 S/. 36.25 S/. 177,500.00 S/. 0.00 S/. 362,500.00

08-Ene Venta 8000 2000 S/. 36.25 S/. 0.00 S/. 290,000.00 S/. 72,500.00

12-Ene Compra 3000 5000 S/. 36.80 S/. 36.58 S/. 110,400.00 S/. 0.00 S/. 182,900.00

16-Ene Venta 4000 1000 S/. 36.58 S/. 0.00 S/. 146,320.00 S/. 36,580.00

20-Ene Compra 2000 3000 S/. 37.00 S/. 36.86 S/. 74,000.00 S/. 0.00 S/. 110,580.00

26-Ene Venta 2500 500 S/. 36.86 S/. 0.00 S/. 92,150.00 S/. 18,430.00

S/. 528,470.00

METODO PROMEDIO - SHORT

FECHA OPERACIÓNUNIDADES COSTO

UNITARIOCOSTO

PROMEDIOVALORES EN SOLES

02-Ene Compra 2500 4500 S/. 40.50 S/. 40.28 S/. 101,250.00 S/. 0.00 S/. 181,250.00

08-Ene Venta 3500 1000 S/. 40.28 S/. 0.00 S/. 140,972.22 S/. 40,277.78

15-Ene Compra 4000 5000 S/. 40.80 S/. 40.70 S/. 163,200.00 S/. 0.00 S/. 203,477.78

20-Ene Venta 3000 2000 S/. 40.70 S/. 0.00 S/. 122,086.67 S/. 81,391.11

24-Ene Compra 1000 3000 S/. 41.00 S/. 40.80 S/. 41,000.00 S/. 0.00 S/. 122,391.11

28-Ene Venta 2500 500 S/. 40.80 S/. 0.00 S/. 101,992.59 S/. 20,398.52

S/. 365,051.48

METODO PROMEDIO - FALDA LARGA

UNITARIOCOSTO

03-Ene Compra 1000 2500 S/. 31.50 S/. 31.20 S/. 31,500.00 S/. 0.00 S/. 78,000.00

12-Ene Venta 1400 1100 S/. 31.20 S/. 0.00 S/. 43,680.00 S/. 34,320.00

18-Ene Venta 900 200 S/. 31.20 S/. 0.00 S/. 28,080.00 S/. 6,240.00

21-Ene Compra 1200 1400 S/. 32.00 S/. 31.89 S/. 38,400.00 S/. 0.00 S/. 44,640.00

27-Ene Venta 700 700 S/. 31.89 S/. 0.00 S/. 22,320.00 S/. 22,320.00

S/. 94,080.00

METODO PROMEDIO - CARTERA

UNITARIOCOSTO

03-Ene Compra 3000 8000 S/. 26.50 S/. 26.19 S/. 79,500.00 S/. 0.00 S/. 209,500.00

12-Ene Venta 6500 1500 S/. 26.19 S/. 0.00 S/. 170,218.75 S/. 39,281.25

18-Ene Venta 1000 500 S/. 26.19 S/. 0.00 S/. 26,187.50 S/. 13,093.75

21-Ene Compra 4000 4500 S/. 27.00 S/. 26.91 S/. 108,000.00 S/. 0.00 S/. 121,093.75

24-Ene Venta 3000 1500 S/. 26.91 S/. 0.00 S/. 80,729.17 S/. 40,364.58

28-Ene Compra 2500 4000 S/. 28.00 S/. 27.59 S/. 70,000.00 S/. 0.00 S/. 110,364.58

31-Ene Venta 3000 1000 S/. 27.59 S/. 0.00 S/. 82,773.44 S/. 27,591.15

S/. 359,908.85

METODO PROMEDIO - MINI FALDA

UNITARIOCOSTO

03-Ene Compra 3200 5200 S/. 51.00 S/. 50.62 S/. 163,200.00 S/. 0.00 S/. 263,200.00

12-Ene Venta 3000 2200 S/. 50.62 S/. 0.00 S/. 151,846.15 S/. 111,353.85

18-Ene Venta 2000 200 S/. 50.62 S/. 0.00 S/. 101,230.77 S/. 10,123.08

21-Ene Compra 4000 4200 S/. 55.00 S/. 54.79 S/. 220,000.00 S/. 0.00 S/. 230,123.08

24-Ene Venta 3500 700 S/. 54.79 S/. 0.00 S/. 191,769.23 S/. 38,353.85

28-Ene Compra 2000 2700 S/. 60.00 S/. 58.65 S/. 120,000.00 S/. 0.00 S/. 158,353.85

27-Ene Venta 2200 500 S/. 58.65 S/. 0.00 S/. 129,029.06 S/. 29,324.79

S/. 573,875.21

METODO PROMEDIO - VESTIDO

UNITARIOCOSTO

02-Ene Compra 3000 5000 S/. 54.50 S/. 53.50 S/. 163,500.00 S/. 0.00 S/. 267,500.00

08-Ene Venta 3500 1500 S/. 53.50 S/. 0.00 S/. 187,250.00 S/. 80,250.00

15-Ene Compra 4000 5500 S/. 56.50 S/. 55.68 S/. 226,000.00 S/. 0.00 S/. 306,250.00

16-Ene Venta 4000 1500 S/. 55.68 S/. 0.00 S/. 222,727.27 S/. 83,522.73

21-Ene Compra 3500 5000 S/. 57.00 S/. 56.60 S/. 199,500.00 S/. 0.00 S/. 283,022.73

28-Ene Venta 4500 500 S/. 56.60 S/. 0.00 S/. 254,720.45 S/. 28,302.27

S/. 664,697.73

METODO PROMEDIO - OVEROL

UNITARIOCOSTO

01-Ene Inventario Inicial 10000 S/. 40.50 S/. 405,000.00

02-Ene Compra 2000 12000 S/. 42.80 S/. 40.88 S/. 85,600.00 S/. 0.00 S/. 490,600.00

09-Ene Venta 7500 4500 S/. 40.88 S/. 0.00 S/. 306,625.00 S/. 183,975.00

16-Ene Compra 1500 6000 S/. 44.70 S/. 41.84 S/. 67,050.00 S/. 0.00 S/. 251,025.00

20-Ene Venta 2500 3500 S/. 41.84 S/. 0.00 S/. 104,593.75 S/. 146,431.25

24-Ene Compra 5000 8500 45.9 S/. 44.23 S/. 229,500.00 S/. 0.00 S/. 375,931.25

28-Ene Venta 6000 2500 S/. 44.23 S/. 0.00 S/. 265,363.24 S/. 110,568.01

S/. 676,581.99

METODO PROMEDIO - PANTALON

UNITARIOCOSTO

03-Ene Compra 10000 10700 S/. 53.50 S/. 53.38 S/. 535,000.00 S/. 0.00 S/. 571,190.00

12-Ene Venta 2000 8700 S/. 53.38 S/. 0.00 S/. 106,764.49 S/. 464,425.51

18-Ene Venta 5000 3700 S/. 53.38 S/. 0.00 S/. 266,911.21 S/. 197,514.30

21-Ene Compra 5000 8700 S/. 54.80 S/. 54.20 S/. 274,000.00 S/. 0.00 S/. 471,514.30

27-Ene Venta 6000 2700 S/. 54.20 S/. 0.00 S/. 325,182.28 S/. 146,332.02

S/. 698,857.98

METODO PROMEDIO - CASACA

UNITARIOCOSTO

02-Ene Compra 3000 5000 S/. 34.80 S/. 34.08 S/. 104,400.00 S/. 0.00 S/. 170,400.00

08-Ene Venta 2500 2500 S/. 34.08 S/. 0.00 S/. 85,200.00 S/. 85,200.00

12-Ene Venta 1000 1500 S/. 34.08 S/. 0.00 S/. 34,080.00 S/. 51,120.00

15-Ene Compra 2000 3500 S/. 35.80 S/. 35.06 S/. 71,600.00 S/. 0.00 S/. 122,720.00

22-Ene Venta 3000 500 S/. 35.06 S/. 0.00 S/. 105,188.57 S/. 17,531.43

28-Ene Compra 1500 2000 S/. 37.50 S/. 36.89 S/. 56,250.00 S/. 0.00 S/. 73,781.43

31-Ene Venta 1000 1000 S/. 36.89 S/. 0.00 S/. 36,890.71 S/. 36,890.71

S/. 261,359.29

METODO PROMEDIO - CHALECO

UNITARIOCOSTO

01-ene Inventario Inicial 5000 S/. 31.80 S/. 159,000.00

09-ene Compra 1800 6800 S/. 33.20 S/. 32.17 S/. 59,760.00 S/. 0.00 S/. 218,760.00

10-ene Venta 3100 3700 S/. 32.17 S/. 0.00 S/. 99,728.82 S/. 119,031.18

15-ene Venta 2400 1300 S/. 32.17 S/. 0.00 S/. 77,209.41 S/. 41,821.76

21-ene Compra 1050 2350 S/. 34.80 S/. 33.35 S/. 36,540.00 S/. 0.00 S/. 78,361.76

25-ene Venta 2000 350 S/. 33.35 S/. 0.00 S/. 66,690.86 S/. 11,670.90

28-ene Compra 1800 2150 S/. 36.40 S/. 35.90 S/. 65,520.00 S/. 0.00 S/. 77,190.90

30-ene Venta 2000 150 S/. 35.90 S/. 0.00 S/. 71,805.49 S/. 5,385.41

S/. 315,434.59

METODO PROMEDIO - CAMISA

UNITARIOCOSTO

1 Miriam Murillo Gerente Administrativa Administrativa S/. 3,000.00 S/. 75.00 S/. 3,075.00 S/. 399.75 S/. 107.33 S/. 507.08 S/. 2,567.92 S/. 276.752 Marcelo Santolalla Gerente General Administrativa S/. 3,000.00 S/. 0.00 S/. 3,000.00 S/. 390.00 S/. 100.33 S/. 490.33 S/. 2,509.67 S/. 270.003 Sergio Valdez Gerente de Marketing Administrativa S/. 3,000.00 S/. 0.00 S/. 3,000.00 S/. 300.00 S/. 48.00 S/. 39.90 S/. 100.33 S/. 488.23 S/. 2,511.77 S/. 270.004 Maria Sanchez Gerente de Logistica Administrativa S/. 3,000.00 S/. 75.00 S/. 3,075.00 S/. 399.75 S/. 107.33 S/. 507.08 S/. 2,567.92 S/. 276.755 Juila Juarez Gerente de RRHH Administrativa S/. 3,000.00 S/. 0.00 S/. 3,000.00 S/. 390.00 S/. 100.33 S/. 490.33 S/. 2,509.67 S/. 270.006 Sara Molina Asistente de RR.HH. Administrativa S/. 750.00 S/. 0.00 S/. 750.00 S/. 97.50 S/. 97.50 S/. 652.50 S/. 67.507 Dayanna Alvan Asistente de RR.HH. Administrativa S/. 750.00 S/. 0.00 S/. 750.00 S/. 97.50 S/. 97.50 S/. 652.50 S/. 67.508 Lucero Aldana Asistente de RR.HH. Administrativa S/. 750.00 S/. 75.00 S/. 825.00 S/. 107.25 S/. 107.25 S/. 717.75 S/. 74.259 Luis Marmolejo Asistente de Logistica Administrativa S/. 850.00 S/. 75.00 S/. 925.00 S/. 120.25 S/. 120.25 S/. 804.75 S/. 83.2510 Stefany Romero Asistente de Logistica Administrativa S/. 850.00 S/. 0.00 S/. 850.00 S/. 85.00 S/. 13.60 S/. 11.31 S/. 109.91 S/. 740.10 S/. 76.5011 Ximena Cuadros Secretaria de Gerencia Administrativa S/. 900.00 S/. 0.00 S/. 900.00 S/. 90.00 S/. 14.40 S/. 11.97 S/. 116.37 S/. 783.63 S/. 81.0012 Andres Lopez Vendedor(a) Venta S/. 350.00 S/. 0.00 S/. 350.00 S/. 35.00 S/. 5.60 S/. 4.66 S/. 45.26 S/. 304.75 S/. 31.5013 Cesar Carrion Vendedor(a) Venta S/. 350.00 S/. 0.00 S/. 350.00 S/. 35.00 S/. 5.60 S/. 4.66 S/. 45.26 S/. 304.75 S/. 31.5014 Lourdes Costa Vendedor(a) Venta S/. 350.00 S/. 0.00 S/. 350.00 S/. 35.00 S/. 5.60 S/. 4.66 S/. 45.26 S/. 304.75 S/. 31.5015 Allison Cespedes Vendedor(a) Venta S/. 750.00 S/. 75.00 S/. 825.00 S/. 82.50 S/. 13.20 S/. 10.97 S/. 106.67 S/. 718.33 S/. 74.2516 Jhoel Delgado Vendedor(a) Venta S/. 750.00 S/. 0.00 S/. 750.00 S/. 75.00 S/. 12.00 S/. 9.98 S/. 96.98 S/. 653.03 S/. 67.5017 Gustavo Muñoz Chofer Venta S/. 1,000.00 S/. 75.00 S/. 1,075.00 S/. 139.75 S/. 139.75 S/. 935.25 S/. 96.7518 Jessica Cruz Publicista Venta S/. 800.00 S/. 0.00 S/. 800.00 S/. 104.00 S/. 104.00 S/. 696.00 S/. 72.0019 Leonardo Torres Diseñador Venta S/. 850.00 S/. 0.00 S/. 850.00 S/. 110.50 S/. 110.50 S/. 739.50 S/. 76.5020 Leslie Chunga Secretaria de Venta Venta S/. 800.00 S/. 75.00 S/. 875.00 S/. 87.50 S/. 14.00 S/. 11.64 S/. 113.14 S/. 761.86 S/. 78.75

S/. 25,850.00 S/. 525.00 S/. 26,375.00 S/. 2,356.25 S/. 515.67 S/. 3,938.64 S/. 22,436.36 S/. 2,373.75

Essalud 9%

TOTALES S/. 1,066.73

ONP 13%AFP Renta 5ta.

Categoría10% 1.60%Nº Puesto Área Sueldo Asignac.

Familiar Total Remunerac.

Descuentos

Total Descto. Neto a Pagar1.33%

Nombre

Planilla de Remuneraciones

Renta Bruta De 0 a 5 UIT

Total Remunerac. * 14 7 UIT 8%1 Miriam Murillo S/. 43,050.00 S/. 16,100.002 Marcelo Santolalla S/. 42,000.00 S/. 15,050.003 Sergio Valdez S/. 42,000.00 S/. 15,050.004 Maria Sanchez S/. 43,050.00 S/. 16,100.005 Juila Juarez S/. 42,000.00 S/. 15,050.00 S/. 1,204.00

NªImporte por

retener mensualmente

S/. 107.33S/. 100.33S/. 100.33S/. 107.33S/. 100.33

S/. 1,288.00

S/. 1,204.00S/. 1,204.00

Renta Neta Impuesto Proyectado

S/. 1,288.00S/. 26,950.00S/. 26,950.00S/. 26,950.00S/. 26,950.00S/. 26,950.00

NombreDeducción

Cálculo del Impuesto a la Renta de 5°Categoría

Sueldo AnualS/. 26,375.00 x 2 = S/. 52,750.00

MensualS/. 4,395.83

Sueldo AnualS/. 26,375.00

S/. 4,395.83S/. 30,770.83 x 1 = S/. 30,770.83

MensualS/. 2,564.24

Sueldo Anual26,375.00S/. x 1 = S/. 26,375.00

MensualS/. 2,197.92

Gratificación

Vacaciones

Al año 02 sueldosEntre 12 meses

Entre 12 meses

Al año 01 sueldo + 1/6 de la

gratificación

Al año 01 sueldos

Cálculo de CTS, gratificaciones y vacaciones

334 Equipo de Transporte S/. 59,168.00 20% S/. 11,833.60 S/. 986.13

332 Edificaciones S/. 442,560.00 10% S/. 44,256.00 S/. 3,688.00

Depreciación anual Depreciación mensual

Activo Fijo PorcentajeValor de los activos

Cálculo de Depreciación

Código Denominación Deudor Acreedor 0 01-ene Saldo inicial 101 Caja S/. 500.000,001 02-ene Pago F/001-052 4212 Factura por pagar S/. 101.008,002 02-ene Pago F/002-066 4212 Factura por pagar S/. 123.192,003 03-ene Pago F/001-074 4212 Factura por pagar S/. 93.810,004 08-ene Cobro F/.001-00365 1212 Factura por cobrar S/. 206.500,005 08-ene Cobro F/.001-00367 1212 Factura por cobrar S/. 424.800,006 08-ene Cobro F/.001-00368 1212 Factura por cobrar S/. 206.500,007 09-ene Cobro F/.001-00369 1212 Factura por cobrar S/. 486.750,008 12-ene Cobro F/.001-00372 1212 Factura por cobrar S/. 64.900,009 12-ene Cobro F/.001-00374 1212 Factura por cobrar S/. 268.450,00

10 12-ene Cobro F/.001-00375 1212 Factura por cobrar S/. 247.800,0011 12-ene Pago F/001-095. 4212 Factura por pagar S/. 130.272,0012 15-ene Pago F/001-168 4212 Factura por pagar S/. 192.576,0013 16-ene Cobro F/.001-00377 1212 Factura por cobrar S/. 330.400,0014 18-ene Cobro F/.001-00379 1212 Factura por cobrar S/. 472.000,0015 18-ene Cobro F/.001-00381 1212 Factura por cobrar S/. 165.200,0016 20-ene Cobro F/.001-00384 1212 Factura por cobrar S/. 194.700,0017 21-ene Pagp F/001-178 4212 Factura por pagar S/. 235.410,0018 22-ene Cobro F/.001-00385 1212 Factura por cobrar S/. 212.400,0019 24-ene Pago F/001-195 4212 Factura por pagar S/. 48.380,0020 24-ene Cobro F/.001-00386 1212 Factura por cobrar S/. 123.900,0021 25-ene Cobro F/.001-00388 1212 Factura por cobrar S/. 118.000,0022 26-ene Cobro F/.001-00389 1212 Factura por cobrar S/. 132.750,0023 27-ene Cobro F/.001-00390 1212 Factura por cobrar S/. 566.400,0024 28-ene Pago F/.002-122 4212 Factura por pagar S/. 66.375,0025 28-ene Cobro F/.001-00394 1212 Factura por cobrar S/. 424.800,0026 30-ene Cobro F/.001-00398 1212 Factura por cobrar S/. 141.600,0027 31-ene Pago F/.001-5623 4212 Factura por pagar S/. 885,0028 31-ene Pago F/.001-2563 4212 Factura por pagar S/. 531,0028 31-ene Pago de planila 4111 Remuneraciones por pagar S/. 23.951,38

S/. 5.287.850,00 S/. 1.016.390,38S/. 4.271.459,62

Saldos y movimientos LIBRO CAJA - BANCOS - DETALLE DE LO MOVIMIENTOS DEL EFECTIVO

TOTALESSALDO FINAL (para el próximo mes)

Nº de registro

Fecha de operación

Descripción de la operación Cuenta contable asociada

Cuentas Contables Asociadas a la OperaciónFecha Detalle/Glosa Codigo Denominacion Debe Haber

101 Caja S/. 500,000.002011 Mercaderia manufacturada S/. 1,311,690.00

332 Edificaciones S/. 442,560.00334 Equipos de transporte S/. 59,168.00501 Capital Social S/. 2,313,418.00

6011 Compras S/. 3,672,170.006361 Energia Electrica S/. 350.006363 Agua S/. 200.006364 Telefono S/. 250.006371 Publicidad S/. 450.006381 Vigilancia S/. 750.004011 IGV S/. 661,350.604212 Cuentas por pagar S/. 4,335,520.602011 Mercaderia manufacturada S/. 3,672,170.006111 Variación de existencia S/. 3,672,170.009411 Gastos Administrativos S/. 1,000.009511 Gastos de Venta S/. 1,000.007911 Cargas Imp. A ctas de cto y gasto. S/. 2,000.001212 Facturas por cobrar S/. 7,231,630.004011 IGV S/. 1,103,130.007011 Ventas S/. 6,128,500.006911 Costo de ventas S/. 4,538,317.112011 Mercaderia manufacturada S/. 4,538,317.11

6 31-ene Por el costo de venta

4 31-ene Por el destino de los gastos

5 31-enePor la centralizacion del

registro de ventas

2 31-enePor la centralizacion del

registro de compras

3 31-ene Por el destino de las compras

N°De asiento

Operación Movimiento

1 01-ene Por la apertura

Libro Diario

6211 Sueldos y salarios S/. 25,850.006211 Sueldos y salarios (Asignación Familiar) S/. 525.006271 ESSALUD S/. 2,373.75

40173 IR 5ta categoría S/. 515.674031 ESSALUD S/. 2,373.754032 ONP S/. 2,356.25

407 Adm. De fondos de pensiones S/. 1,066.734111 Remuneraciones por pagar S/. 22,436.369411 Gastos Administrativos S/. 21,963.509511 Gasto de Ventas S/. 6,785.257911 Cargas Imp. A ctas de cto y gasto. S/. 28,748.756214 Gratificaciones S/. 4,395.836215 Vacaciones S/. 2,197.926291 CTS S/. 2,564.244194 Provisión gratificaciones S/. 4,395.834195 Provisión vacaciones S/. 2,197.924196 Provisión cts S/. 2,564.249411 Gastos Administrativos S/. 6,996.539511 Gastos de Venta S/. 2,161.467911 Cargas Imp. A ctas de cto y gasto. S/. 9,157.99

68111 Edificaciones S/. 3,688.0068143 Equipos de transporte S/. 986.1339111 Edificaciones S/. 3,688.0039133 Equipos de transporte S/. 986.13

9411 Gastos Administrativos S/. 2,337.079511 Gastos de Venta S/. 2,337.077811 Cargas cubiertas por provisión S/. 4,674.131011 Caja S/. 4,787,850.001212 Facturas por cobrar S/. 4,787,850.004212 Cuentas por pagar S/. 992,439.004111 Remuneraciones por pagar S/. 23,951.381011 Caja S/. 1,016,390.38

S/. 27,982,457.82 S/. 27,982,457.82

7 31-ene Por la planilla de sueldos de enero.

14 31-ene Por los egresos de caja

12 31-enePor el destino de la

depreaciacion

13 31-ene Por los ingresos de caja

10 31-enePor el destino de los

gastos

11 31-enePor la depreciación

mensual de los activos fijos

8 31-enePor el destino de los

gastos

9 31-enePor provisión mensual de

los costos laborales

DEBE HABER DEBE HABER DEBE HABER DEBE HABERS/.500.000,00 S/.1.016.390,38 7231630 4787850 S/.1.311.690,00 S/.4.538.317,11 S/.442.560,00 S/.0,00

S/.4.787.850,00 S/.3.672.170,00 S/.59.168,00S/.5.287.850,00 S/.1.016.390,38 S/.7.231.630,00 S/.4.787.850,00 S/.4.983.860,00 S/.4.538.317,11 S/.501.728,00 S/.0,00

DEBE HABER DEBE HABER DEBE HABER DEBE HABERS/.3.688,00 S/.661.350,60 S/.1.066,73 S/.23.951,38 S/.22.436,36 S/.992.439,00 S/.4.335.520,60

S/.986,13 S/.1.103.130,00 S/.4.395,83S/.0,00 S/.4.674,13 S/.2.373,75 S/.2.197,92 S/.992.439,00 S/.4.335.520,60

2.356,25S/. 2564,236111515,67S/.

S/.661.350,60 S/.1.109.442,39 S/.23.951,38 S/.31.594,34

DEBE HABER DEBE HABER DEBE HABER DEBE HABERS/.2.313.418,00 S/.3.672.170,00 S/.3.672.170,00 S/.25.850,00 S/.0,00

S/.525,00S/.0,00 S/.2.313.418,00 S/.3.672.170,00 S/.0,00 S/.0,00 S/.3.672.170,00 S/.4.395,83

S/.2.197,92S/.2.373,75S/.2.564,24

S/.37.906,74 S/.0,00

DEBE HABER DEBE HABER DEBE HABER DEBE HABERS/.750,00 S/.3.688,00 S/.4.538.317,11 S/.6.128.500,00S/.350,00 S/.986,13S/.200,00 S/.4.674,13 S/.0,00 S/.4.538.317,11 S/.0,00 S/.0,00 S/.6.128.500,00S/.250,00S/.450,00

S/.2.000,00 S/.0,00

DEBE HABER DEBE HABER DEBE HABER DEBE HABERS/.4.674,13 S/.2.000,00 S/.1.000,00 S/.1.000,00

S/.28.748,75 S/.21.963,50 S/.6.785,25S/.0,00 S/.4.674,13 S/.9.157,99 S/.6.996,53 S/.2.161,46

S/.39.906,74 S/.2.337,07 2337,065S/.32.297,09 S/.0,00 S/.12.283,77 S/.0,00

78 79 94 95

50 60 61 62

63 68 69 70

10 12 20 33

39 40 41 42

Libro Mayor

DEBE HABER DEUDOR ACREEDOR ACTIVOS PASIVOS PÉRDIDA GANANCIA10 Efectivo y equivalentes de Efectivo 5.287.850,00S/. 1.016.390,38S/. 4.271.459,62S/. 4.271.459,62S/. 12 Cuentas por cobrar - Terceros 7.231.630,00S/. 4.787.850,00S/. 2.443.780,00S/. 2.443.780,00S/. 20 Mercaderias 4.983.860,00S/. 4.538.317,11S/. 445.542,89S/. 445.542,89S/. 33 Inmuebles, maquinaria y equipo 501.728,00S/. 501.728,00S/. 501.728,00S/. 39 Depreciacion, amortizacion y agotamientos acumulados 4.674,13S/. 4.674,13S/. 4.674,13-S/. 40 Tributos, contraprestaciones y aportes al sistema de pensiones y de salud por pagar 661.350,60S/. 1.109.442,39S/. 448.091,79S/. 448.091,79S/. 41 Remuneraciones y participaciones por pagar 23.951,38S/. 31.594,34S/. 7.642,97S/. 7.642,97S/. 42 Cuentas por pagar comerciales- Terceros 992.439,00S/. 4.335.520,60S/. 3.343.081,60S/. 3.343.081,60S/. 50 Capital 2.313.418,00S/. 2.313.418,00S/. 2.313.418,00S/. 60 Compras 3.672.170,00S/. 3.672.170,00S/. 61 Variación de existencias 3.672.170,00S/. 3.672.170,00S/. 62 Gastos de personal, dierctores y gerentes 37.906,74S/. 37.906,74S/. 63 Gastos de servicios prestados por terceros 2.000,00S/. 2.000,00S/. 68 Valuacion y deterioro de activos y provisiones 4.674,13S/. 4.674,13S/. 69 Costo de ventas 4.538.317,11S/. 4.538.317,11S/. 4.538.317,11S/. 70 Ventas 6.128.500,00S/. 6.128.500,00S/. 6.128.500,00S/. 78 Cargas cubiertas por provisiones 4.674,13S/. 4.674,13S/. 79 Cargas imputables a cuentas de costos y gastos 39.906,74S/. 39.906,74S/. 94 Gastos Administrativos 32.297,09S/. 32.297,09S/. 32.297,09S/. 95 Gastos de ventas 12.283,77S/. 12.283,77S/. 12.283,77S/.

7.657.836,38S/. 6.112.234,36S/. 4.582.897,98S/. 6.128.500,00S/. 1.545.602,02S/. 1.545.602,02S/.

7.657.836,38S/. 7.657.836,38S/. 6.128.500,00S/. 6.128.500,00S/.

CUENTA NOMBRERESULTADO

SUBTOTALESRESULTADOS

TOTALES

MOVIMIENTO DEL MES SUMAS DEL MAYOR INVENTARIO

Balance de Comprobación

Proyección de la participación de Utilidades

o Información de la Empresao Promedio de trabajadores 20o Utilidad tributaria

s/.1,545,602.02o N° de días trabajados 600 o Total de remuneración

abonados a los trabajadores s/.26,375.00

Nº 50 % de la

participaciónDias empresa

Partcipacion por dia

Dias trabajador

Participacion trabajador

50 % de la participación

Remuneraciones empresa

Participacion por cada sol

Remuneracion trabajador

Participación trabajador

1 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,075.00 S/. 7,207.93 S/. 10,299.132 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,000.00 S/. 7,032.12 S/. 10,123.333 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,000.00 S/. 7,032.12 S/. 10,123.334 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,075.00 S/. 7,207.93 S/. 10,299.135 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,000.00 S/. 7,032.12 S/. 10,123.336 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 750.00 S/. 1,758.03 S/. 4,849.237 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 750.00 S/. 1,758.03 S/. 4,849.238 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 825.00 S/. 1,933.83 S/. 5,025.049 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 925.00 S/. 2,168.24 S/. 5,259.44

10 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 850.00 S/. 1,992.43 S/. 5,083.6411 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 900.00 S/. 2,109.64 S/. 5,200.8412 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 350.00 S/. 820.41 S/. 3,911.6213 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 350.00 S/. 820.41 S/. 3,911.6214 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 350.00 S/. 820.41 S/. 3,911.6215 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 825.00 S/. 1,933.83 S/. 5,025.0416 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 750.00 S/. 1,758.03 S/. 4,849.2317 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 1,075.00 S/. 2,519.84 S/. 5,611.0518 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 800.00 S/. 1,875.23 S/. 4,966.4419 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 850.00 S/. 1,992.43 S/. 5,083.6420 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 875.00 S/. 2,051.04 S/. 5,142.24

S/. 61,824.08 S/. 61,824.08 S/. 123,648.16

Distribución en función de los dias efectivamente laborados Distribucion en Funcion de las remuneraciones percibidasTOTAL PARTICIPACION

POR TRABAJADOR

TOTAL TOTAL

Participación de Utilidades 8%

ACTIVO PASIVOACTIVO CORRIENTE PASIVO CORRIENTEEfectivo y equivalentes de Efectivo S/. 4,271,459.62 Tributos, contraprestaciones y aportes por pagar S/. 448,091.79Cuentas por cobrar - Terceros S/. 2,443,780.00 Remuneraciones y participaciones por pagar S/. 7,642.97Mercaderias S/. 445,542.89 Cuentas por pagar comerciales- Terceros S/. 3,343,081.60TOTAL ACTIVO CORRIENTE S/. 7,160,782.51 TOTAL PASIVO CORRIENTE S/. 3,798,816.36

ACTIVO NO CORRIENTE PATRIMONIOInmuebles, maquinaria y equipo S/. 501,728.00 Capital S/. 2,313,418.00Depreciacion, amortizacion y agotamientos acumulados-S/. 4,674.13 Resultado del ejercicio S/. 1,545,602.02TOTATL ACTIVO NO CORRIENTE S/. 497,053.87 TOTAL PATRIMONIO S/. 3,859,020.02TOTAL ACTIVO CORRIENTE S/. 7,657,836.38 PASIVO +PATRIMONIO S/. 7,657,836.38

31/01/2015ESTADO DE SITUACIÓN FINANCIERA

Estado de situación Financiera

S/. 6,128,500.00S/. 4,538,317.11S/. 1,590,182.89

S/. 32,297.09S/. 12,283.77

S/. 1,545,602.02S/. 0.00

S/. 1,545,602.02

8% S/. 123,648.16

S/. 1,421,953.86

28% S/. 398,147.08S/. 1,023,806.78UTILIDAD NETA

VENTAS COSTO DE VENTAS UTIILIDAD BRUTA G.ADMINISTRATIVOSG.VENTASUTIIDAD OPERATIVAG. FONANCIEROSUTILIDAD ANTES DE PARTICIPACIÓN DE PARTICIPACION DE UTILIDADESUTILIDAD ANTES DE IMPUESTOIMPUESTO A LA RENTA

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