Contabilidad

Caso 1
CONCEPTO | ACTIVOS | PASIVOS | PATRIMONIO |
| caja | clientes | cta.x.cob | Mercad. | carg.dif | inm.mq.eq | Deprec. | IGV | Proveed. | cta.x.pag | part. | I.Rta. | capital | utilidad |
Aportes | 25,400 |   |   | 11,200 |   |   |   |   |   |   |   | | 36,600 |   |
Compra mer. | -17,629 |   |   | 33,200 |   |   |   | -5,976 | 21,870 |   |   |   |   |   |
venta mercaderia |33,040 | 14,443 |   |   |   |   |   | 7,200 |   |   |   |   |   |   |
costo venta |   |   |   | -23,000 |   |   |   |   |   |   |   |   |   |   |
cancela x adelan | -3,600 |   |   |   | 3,600 |   |   |   |   |   |   |   |   |   |
compra mueble | -1,109 |   |   |   |   | 940 |   | -169 |   |   |   |   |   |   |
pago prove | -5,000 |   |   |   |   |   |   |   | -5,000 |   |   |   |   |   |depreciación |   |   |   |   |   |   | 8 |   |   |   |   |   |   |   |
TOTAL | 31,102 | 14,443 | 0 | 21,400 | 3,600 | 940 | 8 | 1,055 | 16,870 | 0 | 0 | 0 | 36,600 | 0 |
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CONCEPTO | INGRESOS | GASTOS | | | | | | |
| Vtas. | I.F. | O.I. | C.V. | G.A | G.V. | G.F. | O.E. | | | | | |
compra merca | | | | | | | 323 | | | | | | |venta | 40,000 | 283 | | | | | | | | |   | | |
costo venta | | | | 23,000 | | | | | | | | |
depreciación | | | | | 8 | | | | | | |   |
TOTAL | 40,000 | 283 | 0 | 23,000 | 8 | 0 | 323 | 0 | | | | | | |
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ESTADO DE GANANCIAS Y PERDIDAS | | | BALANCE GENERAL || | | |
Ventas | | 40,000 | | | ACTIVO CORRIENTE | | PASIVO CTE | | | | | | |
Costo de ventas | | -23,000 | | | Caja bcos. | | 31,102 | Trib. | | 5,632 | | | | |
Utilidad Bruta | | 17,000 | | | clientes | | 14,443 | Remun. | | 1,695 | | | | |
Gastos administra. | | -8 | | | cta.x.cob. | | 0 | Proveed. | | 16,870 | | | | |
Gastos de ventas | | 0 || | mercad. | | 21,400 | Cta.x.pag. | | 0 | | | | |
Utilidad Operativa | 16,992 | | | carg.dif. | | 3,600 | TOTAL PAS.CTE | 24,197 | | | | |
Ing. Financieros | | 283 | | | TOTAL ACTIV, CTE | 70,545 | PATRIMONIO | | | | | | |
Gastos financieros | -323 | | | A.N.C. | | | Capital | | 36,600 | | | | |
Otros ingresos | | 0 | | | Inm.Mq.Eq. | | 940 |Result.Ej. | | 10,680 | | | | |
Otros egresos | | 0 | | | Deprec. | | -8 | TOTAL PAT | | 47,280 | | | | |
Utilidad antes de | 16,952 | | | TOTAL ACT. NO CTE | 932 | | | | | | | |
part. e I. Rta. | | | | | TOTAL ACTIVO | 71,477 | TOTAL PAS. PAT | 71,477 | | | | |
Part. 10% | | -1,695 | | | | | | | | | | | | |
| | 15,257 | | | | | | | | | || | |
I. Rta. 30% | | -4,577 | | | | | | | | | | | | |
Utilidad Neta | | 10,680 | | | | | | | | | | | | |
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Caso 2
CONCEPTO | ACTIVOS | PASIVOS | PATRIMONIO |
| caja | clientes | cta.x.cob | mercad. | carg.dif | inm.mq.eq | deprec. | IGV | proveed. | cta.x.pag | part. | I.Rta. | capital | utilidad |
aportes |35,000 |   |   | 20,000 |   | 10,000 |   |   |   |   |   |   | 65,000 |   |
p adelant | -12,000 |   |   |   | 12,000 |   |   |   |   |   |   |   |   |   |
cobro alki | 3,000 |   |   |   |   |   |   |   |   |   |   |   |   |   |
vta merc | 2,124 | 5,055 |   |   |   |   |   | 1,080 |   |   |   |   |   |   |
cost vta |   |   |   | -4,000 |   |   |   |   |   |   |   |   |   |   |
pago ss |-300 |   |   |   |   |   |   |   |   |   |   |   |   |   |
compra m | -2,360 |   |   | 4,000 |   |   |   | -720 | 2,360 |   |   |   |   |   |
deprec |   |   |   |   |   |   | 83 |   |   |   |   |   |   |   |
TOTAL | 25,464 | 5,055 | 0 | 20,000 | 12,000 | 10,000 | 83 | 360 | 2,360 | 0 | 0 | 0 | 65,000 | 0 |
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CONCEPTO | INGRESOS | GASTOS | | |...