desarrollo ejerc..xlsx

7/25/2019 Desarrollo Ejerc..xlsx

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Asientos de Ajustes

1) Maquinarias

_________________________ x _______________________

Depreciacion Maquinaria 980,000

Maquinaria 980,000

2) Castigos de Clientes

__________________________ x ____________________________

Deudas Incobrables 150,000

Clientes 50,000

ts!"rotestadas 50,000

Doctos "rotestadas 50,000

______________________ x_________________________________

#anco 150,000Clientes 50,000

ts!"rotestadas 50,000

Doctos "rotestadas 50,000

$) %astos de &rgani'aci(n "ta! n Marc*a

_________________________ x_____________________________

+orti'acion %tos &rg! "ta Marc*a 1,000,000

%tos &rgani'aci(n "ta 1,000,000

-) Coisiones +nticipadas

____________________________ x___________________________

Coisiones +nticipadas 250,000

Coisiones %anadas 250,000

5) +rriendos +nticipadas

_____________________________ x_________________________

+rriendos $00,000

+rriendos +nticipadas $00,000

.) Intereses +cuulados

___________________________ x____________________________

Intereses /inancieros -00,000

Int! /inancieros +cuul! -00,000

$,2$0,000 $,2$0,000



Cuentas !Deudor

Maquinarias 5,000,000

Clientes 2,000,000

etras "rotestadas $,000,000

Docuentos "rotestadas -,000,000

%tos! &rg! "ta Marc*a $,000,000

+rriendos +nticipados .00,000

Coisiones +nticipadas

"restao #ancarios

Capital

Depreciacion MaquinariaDeudas Incobrables

#anco

+orti'acion %tos &rg!"ta

Coisiones %anadas

+rriendos

Intereses /inancieros

Inte!/inancieros +cuulados

otales 13,.00,000

"erdida 4ercicio

otales Iguales 13,.00,000



HOJA DE TRABAJO

!+creedor +4ustes aldos +4ustados #al

Debe aber Deudor +creedor +cti6o

980,000 -,020,000 -,020,000

100,000 1,900,000 1,900,000

100,000 2,900,000 2,900,000

100,000 $,900,000 $,900,000

1,000,000 2,000,000 2,000,000

$00,000 $00,000 $00,000

500,000 250,000 250,000

5,000,000 5,000,000

12,100,000 12,100,000

980,000 980,000150,000 150,000

150,000 150,000 150,000

1,000,000 1,000,000

250,000 250,000

$00,000 $00,000

-00,000 -00,000

-00,000 -00,000

13,.00,000 $,2$0,000 $,2$0,000 18,000,000 18,000,000 15,130,000

2,580,000

13,.00,000 $,2$0,000 $,2$0,000 18,000,000 18,000,000 13,350,000



nce 7esultados

"asi6o "erdidas %anancias

250,000

5,000,000

12,100,000

980,000150,000

1,000,000

250,000

$00,000

-00,000

-00,000

13,350,000 2,8$0,000 250,000

2,580,000

13,350,000 2,8$0,000 2,8$0,000



Asientos de Ajustes

1) Maquinarias

_________________________ x _______________________

Depreciacion Maquinaria 1,250,000

Dep!+cu!Maquinaria 1,250,000

______________________ x________________________________

Deprec!+cu!Maquinaria 5,000,000

Maquinaria 5,000,000

2) e*iculos

__________________________ x ____________________________

Depreciacion e*iculos 1,250,000Dep! +cu!e*iculos 1,250,000

___________________________ x____________________________

Depreciacion +cu!e*iculos 5,000,000

e*iculos 5,000,000

$) etras por Cobrar ts! n Cobran'a

_________________________ x_______________________________

ts! n Cobran'a 50,000etras por Cobrar 50,000

______________________ x________________________________

ts! n Cobran'a 50,000

etras por Cobrar 50,000

-) %astos &rg! "uesta en Marc*a

________________________________ x__________________________________

+orti'acion %tos &rg! "ta Marc*a 1,000,000

+ort!+cu!%tos &rga! 1,000,000


______________________________ x ___________________________________

stiacion Deudas Incobrables 300,000

+!#!+! 100,000

Clientes -00,000etras "rotestadas 200,000

Docuentos "rotestadas 200,000



__________________________ x_______________________________________


stia!Deudas Incobrables 800,000

.) +rriendos +nticipados

__________________________ x________________________________________

+rriendos .00,000


3) Coisiones +nticipadas

_____________________________ x_____________________________________

Coisiones +nticipadas -00,000

Coisiones %anadas -00,000

8) etras "rotestadas etras en Cobran'a

_______________________________ x___________________________________

etras "rotestadas 50,000


_____________________________ x_____________________________________

etras "rotestadas 50,000


9) Conciliacion #ancaria

__________________________________ x________________________________


#anco 50,000

____________________________ x______________________________________

inea obregiro 100,000

Intereses /inancieros 10,000

#anco 110,000

___________________________ x______________________________________

Coisiones #ancarias 5,000

#anco 5,000

____________________________ x______________________________________

#anco 50,000

etras en Cobran'a 50,000



____________________________ x______________________________________

#anco 100,000

inea obregiro 100,000

1.,.15,000 1.,.15,000



Cuentas !Deudor

Maquinarias 15,-00,000

e*iculos 10,500,001

Clientes -,000,000

etras "rotestadas 2,000,000

Docuentos "rotestadas 2,000,000

%tos! De &rgani'aci(n 3,000,000


+rriendos +nticipadas 1,200,000

etras en Cobran'a 2,000,000

etras por Cobrar 1,500,000

#anco -,000,000Dep! +cuulada Maquinaria

Dep! +cuulada e*iculos

+or!+cu!%tos!&rgani'!

stiacion Deudas Incobrab!

inea obregiro

Capital

Depreciacion Maquinaria

Depreciacion e*iculos

+orti'!%tos &rg! "ta Marc*a

+!#!+!Deudas Incobrables

+rriendos

Coisiones %anadas

Intereses /inancieros

Coisiones #ancarias

otales -9,.00,001

"erdida 4ercicio

otales Iguales -9,.00,001



HOJA DE TRABAJO



5,000,000 10,-00,000 10,-00,000

5,000,000 5,500,001 5,500,001

-00,000 $,.00,000 $,.00,000

100,000 200,000 1,900,000 1,900,000

50,000 200,000 1,850,000 1,850,000

3,000,000 3,000,000

1,200,000 -00,000 800,000

.00,000 .00,000 .00,000

100,000 150,000 1,950,000 1,950,000

100,000 1,-00,000 1,-00,000

150,000 1.5,000 $,985,000 $,985,000-,000,000 5,000,000 1,250,000 250,000

-,000,000 5,000,000 1,250,000 250,000

-,000,000 1,000,000 5,000,000

300,000 300,000 800,000 800,000

500,000 100,000 100,000 500,000

$5,200,001 $5,200,001

1,250,000 1,250,000

1,250,000 1,250,000

1,000,000 1,000,000

100,000 100,000800,000 800,000

.00,000 .00,000

-00,000 -00,000

10,000 10,000

5,000 5,000

-9,.00,001 ::: ::: -$,200,001 -$,200,001 $8,185,001

-,.15,000

-9,.00,001 ::: ::: -$,200,001 -$,200,001 -2,800,001



nce 7esultados


800,000

250,000

250,000

5,000,000

800,000

500,000

$5,200,001

1,250,000

1,250,000

1,000,000

100,000800,000

.00,000

-00,000

10,000

5,000

-2,800,001 5,015,000 -00,000

-,.15,000

-2,800,001 5,015,000 5,015,000



Asientos de Ajustes


_________________________ x _______________________

stiacion Deudas Incobrables -50,000

+4uste #alance +nterior 50,000

Clientes 500,000

______________________ x________________________________

Deudas Incobrables .00,000

stiacion D!Incobrables .00,000

2) Maquinarias

__________________________ x ____________________________

Depreciacion Maquinarias 1,91.,..3Dep!+cu!Maquinarias 1,91.,..3

___________________________ x____________________________

Deprec!+cu!Maquinarias .,000,000

Maquinarias .,000,000

$) %astos &rg! "uesta en Marc*a

_________________________ x_______________________________

+orti'acion %tos!&rg!"ta Marc*a 1,000,000+or!+cu!%tos &rg! "ta Marc*a 1,000,000

______________________ x________________________________

+orti!+cu!%tos &rg!"ta Marc*a -,000,000

%tos &rg!"ta Marc*a -,000,000

-) "ro6ision Ipuesto 7enta

________________________________ x__________________________________

#anco 200,000

"ro6! Ipto! 7ta! 1,050,000

"!"!M! 1,200,000

+4uste #alance +nterior 50,000

_____________________________ x_____________________________________

Ipuesto 7enta 1,500,000

"ro6ision I! 7enta 1,500,000


______________________________ x __________________________________



Doctos! "rotestados 200,000

#anco 200,000

____________________________ x ______________________________________

#anco 200,000

"ro6eedores 200,000

____________________________ x______________________________________

#anco 200,000

Doctos! "rotestados 200,000



Cuentas !Deudor

%astos %enerales -50,000

Capital

%tos!&rg! "ta Marc*a -,000,000

Costos entas -,500,000

entas

#anco -,500,000

"ro6ision Ipuesto renta

"!"!M! 1,200,000

Maquinarias 1.,500,000

Doctos! "rotestadas 500,000

Clientes 5,500,000+rriendos 500,000

Deprec!+cu!Maquinarias

+orti'!+cu!%tos &rgani'a

stiacion Deudas Incobrab!

"ro6eedores

+4uste #alance +nterior

Deprec! Maquinarias

+orti'!%tos &rgani'aci(n

Ipuesto renta

Deudas Incobrables

otales $3,.50,000

"erdida 4ercicio

otales Iguales $3,.50,000



HOJA DE TRABAJO



-50,000

18,.50,000 18,.50,000

-,000,000 0 0

-,500,000 0

.,500,000 .,500,000

.00,000 200,000 -,900,000 0 -,900,000

1,050,000 1,050,000 1,500,000 1,500,000 0

1,200,000 0

.,000,000 ::: :::

200,000 200,000 500,000 500,000

500,000 5,000,000 5,000,000500,000

-,500,000 .,000,000 1,91.,..3 -1.,..3

$,000,000 -,000,000 1,000,000 0

-50,000 -50,000 .00,000 .00,000

$,500,000 200,000 $,300,000

50,000 50,000 0

1,91.,..3 1,91.,..3

1,000,000 1,000,000

1,500,000 1,500,000

.00,000 .00,000

$3,.50,000 ::: ::: ::: $1,$..,..3 :::

$,9..,..3

$3,.50,000 ::: ::: ::: $1,$..,..3 :::



nce 7esultados


-50,000

18,.50,000

0

0 -,500,000

.,500,000

0

1,500,000

0 0

0

500,000

-1.,..3

0

.00,000 0

$,300,000 0

0

1,91.,..3

1,000,000

1,500,000

.00,000

2-,8..,..3 ::: .,500,000

$,9..,..3

2-,8..,..3 ::: :::



Asientos de Ajustes

1) Maquinarias

_________________________ x _______________________

Depreciacion Maquinarias 250,000

Maquinarias 250,000

2) +rriendos +nticipados

__________________________ x ____________________________

+rriendos .00,000


$) Coisiones +nticipadas

_________________________ x_______________________________

Coisiones +nticipadas $00,000

Coisiones %anadas $00,000

-) Castigos de Clientes

________________________________ x__________________________________

Deudas Incobrables -00,000

Clientes -00,000

5) %tos! &rg! "ta en Marc*a

______________________________ x __________________________________ +orti'! %tos &rg!"ta en Marc*a 1,000,000

%tos!,&rga! "ta Marc*a 1,000,000

.) "ro6ision Ipuesto renta

_______________________________ x_________________________________

Ipuesto 7enta 1,200,000

"ro6ision Ipuesto 7ta 1,200,000



Cuentas !Deudor

#anco -,500,000


+rriendos +nticipados 1,200,000


Clientes -,000,000

%tos!&rg! "ta Marc*a 1,000,000

Capital


entas

%astos %enerales 2,500,000

Depreciacion Maquinaria

+rriendos

Coisiones %anadas

Deudas Incobrables

+orti'acion %tos &rg!Marc*a

Ipuesto renta

"ro6ision Ipuesto renta

otales 23,300,000

"erdida 4ercicio

otales Iguales 23,300,000



HOJA DE TRABAJO



-,500,000 -,500,000

250,000 9,350,000 9,350,000

.00,000 .00,000 .00,000

.00,000 $00,000 $00,000 0

-00,000 $,.00,000 $,.00,000

1,000,000 0 0

21,100,000 0 21,100,000 0

-,500,000 0

.,000,000 0 .,000,000 0

2,500,000

250,000 250,000

.00,000 .00,000

$00,000 $00,000

-00,000 -00,000

1,000,000 1,000,000

1,200,000 1,200,000

1,200,000 1,200,000

23,300,000 $,350,000 $,350,000 ::: 28,900,000 :::

-,150,000

23,300,000 $,350,000 $,350,000 ::: 28,900,000 :::



nce 7esultados


0

0

$00,000

0

21,100,000

0 -,500,000

.,000,000

2,500,000

250,000

.00,000

$00,000

-00,000

1,000,000

1,200,000

1,200,000

22,.00,000 ::: .,$00,000

-,150,000

22,.00,000 ::: :::



Asientos de Ajustes

1) +rriendos +nticipados

_________________________ x _______________________

+rriendos 200,000

+rriendos +nticipados 200,000

2) Coisiones +nticipados

__________________________ x ____________________________

Coisiones +nticipadas $,.00,000

Coisiones %anadas $,.00,000

$) Castigos de Clientes

_________________________ x_______________________________

#anco .00,000

Clientes $00,000

Doctos! "rotestados $00,000

_____________________________ x___________________________


Clientes -80,000

Doctos! "rotestados $20,000

-) Maquinarias

________________________________ x__________________________________

Depreciacion Maquinarias 2,3$$,$$$

Maquinarias 2,3$$,$$$

5) %tos! %rles! +cuulados

______________________________ x __________________________________

%astos %enerales 280,000

%tos! %rles +cuuladas 280,000

.) "ro6ision Ipuesto renta

_______________________________ x_________________________________

"ro6ision I! 7ta $,500,000

#anco $00,000

""M $,200,000

________________________________ x _________________________________

Ipuesto 7enta $,000,000

"ro6ision Ipuesto 7ta $,000,000




________________________________ x__________________________________

Docuentos "rotestados 200,000

#anco 200,000

_____________________________ x ___________________________________

C*eques a /ec*a $00,000

#anco $00,000

_______________________________ x _________________________________

#anco $00,000

etras en Cobran'a $00,000

____________________________ x_____________________________________

#anco 200,000

"ro6eedor 200,000

8) %astos &rgani'aci(n "ta en Marc*a

_______________________________ x___________________________________

+orti'acion %tos &rg! "ta en Marc*a 1,000,000

%tos! &rgani'aci(n "ta en Marc*a



Cuentas !Deudor

%astos %enerales 1,150,000

Capital

%tos!&rg!;"ta Marc*a 1,000,000

etras en Cobran'a 1,200,000


entas

#anco -,000,000

"ro6ision I! 7enta

"!"!M! $,200,000


Doctos! "rotestadas $,500,000

Clientes -,200,000


+rriendos +nticipados 2,-00,000

C*eques a /ec*a

+rriendos

Coisiones %anadas

Depreciacion Maquinarias

%tos! %rles +cuulados

Ipuesto renta

"ro6eedores

+orti'acion %tos &rg!"ta

Deudas Incobrables

otales $5,150,000

"erdida 4ercicio

otales Iguales $5,150,000



1,000,000



HOJA DE TRABAJO



280,000 1,-$0,000

19,050,000 19,050,000

1,000,000 0

$00,000 900,000 900,000

-,500,000

8,500,000 8,500,000

1,100,000 800,000 -,$00,000 -,$00,000

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

$,200,000 0 0

2,3$$,$$$ 3,2..,..3 3,2..,..3

200,000 .20,000 $,080,000 $,080,000

380,000 $,-20,000 $,-20,000

$,.00,000 $,.00,000 0

200,000 2,200,000 2,200,000

500,000 $00,000 200,000

200,000 200,000

$,.00,000 $,.00,000

2,3$$,$$$ 2,3$$,$$$

280,000 280,000

$,000,000 $,000,000

200,000 200,000

1,000,000 1,000,000

800,000 800,000

$5,150,000 ::: ::: ::: $-,8$0,000 :::

1,5.$,$$$

$5,150,000 ::: ::: ::: $-,8$0,000 :::



nce 7esultados


1,-$0,000

19,050,000

0

-,500,000

8,500,000

$,000,000

200,000

200,000

$,.00,000

2,3$$,$$$

280,000

$,000,000

200,000

1,000,000

800,000

22,3$0,000 ::: :::

1,5.$,$$$

22,3$0,000 ::: :::



+sientos de +4ustes

1) eguros

_________________________ x _______________________

eguros 1,100,000

eguros igentes 1,100,000

2) %astos de &rgani'aci(n ; "uesta en Marc*a

__________________________ x ____________________________

+orti'!%tos! De &rg!; "uesta Marc*a

+orti'!+cu!%tos &rg! "ta en Marc*a

_________________________ x_________________________________________

+orti',+cu!%tos &rg!; "ta Marc*a

%tos &rg! "ta en Marc*a

$) %astos +cuulados

_________________________ x_______________________________

%astos +cuulados 550,000


+4uste #ce +nterior 50,000

#anco .00,000

-) Coisiones +nticipadas

________________________________ x__________________________________

Coisiones +nticipadas .00,000

Coisiones %anadas .00,000

5) e*iculos

______________________________ x __________________________________

Depreciacion de e*iculos 1,01.,..3

Dep! +cuulada e*iculos 1,01.,..3

_________________________ x________________________________________

Depreciacion +cu! e*iculos $,000,000

e*iculos $,000,000

.) Maquinarias

_______________________________ x_________________________________

Deprecacion de Maquinarias 1,091,..3

Deprec! +cuul! Maquinarias 1,091,..3

_______________________________ x_________________________________

Deprec! +cu! Maquinarias -,000,000Maquinarias -,000,000



3) rror registro ts! "rotestadas

________________________________ x__________________________________


etras por cobrar 50,000

_____________________________ x ___________________________________ Docuentos "rotestadas 50,000

etras por cobrar 50,000



Cuentas !Deudor

Mercaderias 2,500,000

Costo entas 1,500,000

entas


eguros igentes 1,200,000

500,000 %tos!&rg!;"ta Marc*a $,000,000

500,000 #anco -,000,000

Doctos "rotestados 200,000

_________ e*iculos 1$,200,000

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

$,000,000 etras "or cobrar 550,000

"!"!M! $,000,000

+orti'!+cu!%tos &rg!

%tos!%rles +cuulados


"ro6eedores

Dep! +cu!e*iculos

Dep! +cu! Maquinarias

"ro6ision I! 7enta

Capital

eguros

+orti'!%tos!&rg!;"ta Marc*a

+4uste #alance +nterior

Coisiones %anadas

Depreciacion e*iculos

Depreciacion Maquinarias

otales -$,$50,000

"erdida 4ercicio

otales Iguales -$,$50,000



HOJA DE TRABAJO



2,500,000 2,500,000

1,500,000

$,000,000 $,000,000

100,000 800,000

1,100,000 100,000 100,000

$,000,000 0

.00,000 $,-00,000 $,-00,000

100,000 $00,000 $00,000

$,000,000 ::: :::

-,000,000 9,500,000 9,500,000

100,000 -50,000 -50,000

$,000,000 $,000,000

2,500,000 $,000,000 500,000 0

550,000 550,000 0

1,200,000 .00,000 .00,000

1,500,000 1,500,000

2,-00,000 $,000,000 1,01.,..3 -1.,..3

$,200,000 -,000,000 1,091,..3 291,..3

$,000,000 $,000,000

2.,000,000 2.,000,000

1,100,000 1,100,000

500,000 500,000

50,000 50,000

.00,000 .00,000

1,01.,..3 1,01.,..3

1,091,..3 1,091,..3

-$,$50,000 ::: ::: ::: $5,-58,$$- :::

2,$58,$$-

-$,$50,000 ::: ::: ::: $5,-58,$$- :::



nce 7esultados


1,500,000

$,000,000

800,000

.00,000

1,500,000

-1.,..3

291,..3

$,000,000

:::

1,100,000

500,000

50,000

.00,000

1,01.,..3

1,091,..3

::: .,008,$$- $,.50,000

2,$58,$$-

::: .,008,$$- .,008,$$-

desarrollo ejerc..xlsx

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