Contabilidad - ratios,balance y analicis por tendencias
ESCUELA ACADÉMICO PROFESIONAL DE ADMINISTRACIÓN
CUENTAS | Empresa “Los Laureles”
Hoja de trabajo del 01 al 31 de Julio del 2010
(Expresado en soles)
SUMAS | SALDOS | TRANSFERENCIAS | BALANCE | R x NATURALEZA | R x FUNCIONES |
| DEBE | HABER | DEUDOR | ACREEDOR | DEBE | HABER | ACTIVO | PASIVO | DEBE | HABER | DEBE |HABER |
Caja y Bancos | 2,626,500 | 2,002,566 | 623,934 | | | | 623,934 | 0 | | | | |
Inversiones al Valor razonable | 50,000 | | 50,000 | | | | 50,000 | 0 | | | | |
Cuentas por cobrar | 1,333,000 | 1,283,000 | 50,000 | | | | 50,000 | 0 | | | | |
Anticipos a clientes | | 140,000 | | 140,000 | | | 0 | 140,000 | | | | |
Ventas porcobrar al personal | 20,000 | 20,000 | 0 | 0 | | | 0 | 0 | | | | |
Estimado de ctas cob dudosa | | 5,000 | | 5,000 | | | 0 | 5,000 | | | | |
Mercaderías | 850,000 | 740,000 | 110,000 | | | | 110,000 | 0 | | | | |
Materiales auxiliares | 20,000 | 18,000 | 2,000 | | | | 2,000 | 0 | | | | |
Suministros diversos | 20,000 | 20,000 | | | | | 0 | 0 | | | | |
Existencias por recibir | 160,000 | 160,000 | | | | | 0 | 0 | | | | |
Inmuebles, Maquinaria y Equipo | 690,000 | 280,000 | 410,000 | | | | 410,000 | 0 | | | | |
Intangibles | 4,000 | | 4,000 | | | | 4,000 | 0 | | | | |
Valorización adicional inmueble | 38,000 | 38,000 | | | | | 0 | 0 | | | | |Activo diferido | 534 | | 534 | | | | 534 | 0 | | | | |
Dep. Amort y ago acumulados | 53,000 | 139,700 | | 86,700 | | | 0 | 86,700 | | | | |
Tributos y aportes al sistema de penc. | 242,016 | 274,001 | | 31,985 | | | 0 | 31,985 | | | | |
Tributos y aportes al sistema de penc. | 0 | | 0 | | | | 0 | 0 | | | | |
Remuneraciones y partpor pagar | 85,260 | 118,081 | | 32,821 | | | 0 | 32,821 | | | | |
Cuentas por pag. Terceros | 671,687 | 858,787 | | 187,100 | | | 0 | 187,100 | | | | |
Beneficios sociales trabajadores | 10,000 | 10,000 | | | | | 0 | 0 | | | | |
Capital | 600,000 | 1,200,000 | | 600,000 | | | 0 | 600,000 | | | | |
Excedente de revalúa | 38,000 |76,000 | | 38,000 | | | 0 | 38,000 | | | | |
Reservas | 13,200 | 26,400 | | 13,200 | | | 0 | 13,200 | | | | |
Resultados acumulados | 88,300 | 176,600 | | 88,300 | | | 0 | 88,300 | | | | |
Compras | 170,000 | | 170,000 | | | | 0 | 0 | 170,000 | | | |
Variación de existencia mercaderías | | 170,000 | | 170,000 | 440,000 | | | 0 |270,000 | | | |
Variación de existencia suministros | 18,000 | | 18,000 | | | | 0 | 0 | 18,000 | | | |
Gastos de personal | 124,820 | | 124,820 | | | | 0 | 0 | 124,820 | | | |
Gastos por servicios prestados | 28,580 | | 28,580 | | | | 0 | 0 | 28,580 | | | |
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Gastos por tributos | 1,119 | | 1,119 | | | | 0 | 0 | 1,119 | | | |Otros gastos de gestión | 500 | | 500 | | | | 0 | 0 | 500 | | | |
Valuación y deterioro de activos | 38,700 | | 38,700 | | | | 0 | 0 | 38,700 | | | |
Costo de ventas | 440,000 | | 440,000 | | | 440,000 | 0 | 0 | | | 440,000 | |
Ventas | | 700,000 | | 700,000 | | | 0 | 0 | | 700,000 | | 700,000 |
C.I.C.C y G | | 211,719 | |211,719 | 211,719 | | 0 | 0 | | | | |
Participaciones de trabajadores | 4,701 | | 4,701 | | | | 4,701 | 0 | | | | |
Impuestos a la renta | 16,218 | | 16,218 | | | | 16,218 | 0 | | | | |
Gastos administrativos | 170,555 | | 170,555 | | | 170,555 | 0 | 0 | | | 0 | |
Gasto de Ventas | 41,164 | | 41,164 | | | 41,164 | 0 | 0 | | | 0 |...
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