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EJERCICIO PARA EL EXAMEN FINAL |
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| No. |
CUENTAS |
SALDOS |
SALDOS |
ESTADO DE RESULTADOS |
BALANCE GENERAL |
| DEBE |
HABER |
PERDIDA |
GANANCIA |
ACTIVO |
PASIVO Y CAPITAL |
| 1 |
ALQUILERES COBRADOS POR ANTICIPADOS |
12,000.00 |
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12,000.00 |
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|
12,000.00 |
| 2 |
ALQUILERES PRODUCTO |
6,000.00 |
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6,000.00 |
|
6,000.00 |
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| 3 |
AMORTIZ. ACUM. GASTOS DE ORGANIZACIÓN |
8,000.00 |
|
8,000.00 |
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8,000.00 |
| 4 |
BONO INCENTIVO ADMINISTRACIÓN |
2,000.00 |
2,000.00 |
|
2,000.00 |
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|
| 5 |
BONO INCENTIVO DISTRIBUCIÓN |
3,000.00 |
3,000.00 |
|
3,000.00 |
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| 6 |
CAJA Y BANCOS |
300,000.00 |
300,000.00 |
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300,000.00 |
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| 7 |
CLIENTES |
125,000.00 |
125,000.00 |
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125,000.00 |
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| 8 |
COMPRAS |
200,000.00 |
200,000.00 |
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200,000.00 |
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| 9 |
CUENTA CAPITAL SEÑOR ZY |
? |
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685,460.00 |
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685,460.00 |
| 10 |
CUENTA PERSONAL SEÑOR ZY |
25,000.00 |
25,000.00 |
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25,000.00 |
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| 11 |
CUOTA PATRONAL IGSS DISTRIBUCIÓN |
6,000.00 |
6,000.00 |
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6,000.00 |
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| 12 |
CUOTA PATRONAL IGSS ADMÓN.. |
5,000.00 |
5,000.00 |
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5,000.00 |
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| 13 |
CUOTAS PATRONALES IGSS POR PAGAR |
11,000.00 |
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11,000.00 |
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11,000.00 |
| 14 |
CREDITOS RECUPERADOS |
3,950.00 |
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3,950.00 |
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3,950.00 |
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| 15 |
DEPRECIACION EDIFICIOS |
10,500.00 |
10,500.00 |
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10,500.00 |
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| 16 |
DEPRECIACIÓN ACUMULADA EDIFICIOS |
31,500.00 |
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31,500.00 |
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31,500.00 |
| 17 |
DEPRECIACION ACUMULADA EQUIPO DE COMPUTO |
36,700.00 |
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36,700.00 |
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36,700.00 |
| 18 |
DEPRECIACION EQUIPO DE COMPUTO |
18,400.00 |
18,400.00 |
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18,400.00 |
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| 19 |
DEVOLUCIÓN Y REBAJAS SOBRE VENTAS |
7,500.00 |
7,500.00 |
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7,500.00 |
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| 20 |
DEVOLUCIONES Y REBAJAS SOBRE COMPRAS |
4,200.00 |
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4,200.00 |
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4,200.00 |
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| 21 |
DOCUMENTOS POR COBRAR |
112,000.00 |
112,000.00 |
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112,000.00 |
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| 22 |
DOCUMENTOS DESCONTADOS |
62,000.00 |
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62,000.00 |
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62,000.00 |
| 23 |
EQUIPO DE COMPUTACION |
55,000.00 |
55,000.00 |
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55,000.00 |
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| 24 |
ESTIMACION DE CUENTAS INCOBRABLES |
8,500.00 |
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8,500.00 |
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8,500.00 |
| 25 |
COMBUSTIBLES Y LUBRICANTES |
3,500.00 |
3,500.00 |
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3,500.00 |
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| 26 |
GASTOS DE ORGANIZACIÓN |
40,000.00 |
40,000.00 |
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40,000.00 |
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| 27 |
HIPOTECAS |
65,000.00 |
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65,000.00 |
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65,000.00 |
| 28 |
INMUEBLES |
200,000.00 |
200,000.00 |
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200,000.00 |
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| 29 |
AGUA, LUZ Y TELEFONO |
13,000.00 |
13,000.00 |
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13,000.00 |
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| 30 |
INVENTARIO INICIAL DE MERCADERÍAS |
170,000.00 |
170,000.00 |
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170,000.00 |
50,000.00 |
50,000.00 |
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| 31 |
IVA POR PAGAR |
13,000.00 |
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13,000.00 |
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13,000.00 |
| 32 |
ALQUILERES SALA DE VENTAS |
8,000.00 |
8,000.00 |
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8,000.00 |
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| 33 |
PERDIDA EN VENTA DE ACTIVOS |
9,000.00 |
9,000.00 |
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9,000.00 |
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| 34 |
PRESTACIONES LABORALES DE DISTRIBUCIÓN |
5,650.00 |
5,650.00 |
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5,650.00 |
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| 35 |
PRESTACIONES LABORALES DE ADMINISTRACIÓN. |
6,800.00 |
6,800.00 |
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6,800.00 |
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| 36 |
PROVEEDORES |
64,000.00 |
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64,000.00 |
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64,000.00 |
| 37 |
PROVISIÓN PRESTACIONES LABORALES |
28,000.00 |
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28,000.00 |
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28,000.00 |
| 38 |
SUELDOS DE ADMINISTRACIÓN |
21,000.00 |
21,000.00 |
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21,000.00 |
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| 39 |
SUELDOS DISTRIBUCIÓN |
17,000.00 |
17,000.00 |
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17,000.00 |
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| 40 |
VENTAS ( INGRESOS POR VENTAS ) |
325,000.00 |
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325,000.00 |
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325,000.00 |
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| 41 |
RETENCION CUOTA LABORAL IGSS POR PAGAR |
1,840.00 |
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1,840.00 |
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1,840.00 |
| 42 |
DESCUENTO SOBRE COMPRAS |
4,700.00 |
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4,700.00 |
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4,700.00 |
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| 43 |
DESCUENTO SOBRE VENTAS |
7,500.00 |
7,500.00 |
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7,500.00 |
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SUMAS IGUALES |
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1,370,850.00 |
1,370,850.00 |
553,850.00 |
393,850.00 |
867,000.00 |
1,027,000.00 |
| EL INVENTARIO FINAL DE MERCADERÍA AL 31 DE DICIEMBRE DE 2008 ASCIENDE A Q. 50,000.00 |
|
160,000.00 |
160,000.00 |
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| Determinar el capital |
456,000.00 |
456,000.00 |
1,027,000.00 |
1,027,000.00 |
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