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SOLUCION LABORATORIO No. 3 |
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Partida de Suscripción
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P#1
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02/01/2010
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Debe
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Haber
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Accionistas ordinarios
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Q 20,000.00
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Accionistas preferentes 15%
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Q 14,000.00
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Acciones ordinarias no emitidas
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Q 20,000.00
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Acciones preferentes no emitidas 15%
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Q 14,000.00
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V/ Suscripción de acciones …….
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Q 34,000.00
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Q 34,000.00
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Partida por la venta de acciones
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P#2
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02/01/2010
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Debe
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Haber
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Mercaderías
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Q 6,000.00
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Equipo de cómputo
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Q 6,000.00
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Vehículos
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Q 5,000.00
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Accionistas ordinarios
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Q 10,000.00
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Accionistas preferentes 15%
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Q 7,000.00
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V/ Ingreso de las acciones …….
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Q 17,000.00
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Q 17,000.00
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Rescisión de las acciones
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P#3
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30/06/2010
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Debe
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Haber
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Acciones ordinarias rescindidas
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Q 10,000.00
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Acciones preferentes 15% rescindidas
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Q 7,000.00
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Acreedores varios
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Q 17,000.00
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V/ Rescisión de acciones …….
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Q 17,000.00
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Q 17,000.00
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Nueva colocación de acciones ordinarias con prima
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P#4
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31/07/2010
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Debe
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Haber
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Caja y bancos
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Q 12,000.00
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Superavit pagado
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Q 2,000.00
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Acciones ordinarias rescindidas
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Q 10,000.00
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V/ Venta de acciones …….
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Q 12,000.00
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Q 12,000.00
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Nueva colocación de acciones preferentes con descuento
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P#5
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31/07/2010
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Debe
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Haber
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Caja y bancos
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Q 6,300.00
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Acreedores varios
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Q 700.00
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Acciones preferentes 15% rescindidas
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Q 7,000.00
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V/ Venta de acciones …….
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Q 7,000.00
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Q 7,000.00
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Registro de los gastos por la nueva colocación
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P#6
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31/07/2010
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Debe
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Haber
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Acreedores varios
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Q 2,600.00
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Caja y bancos
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Q 2,600.00
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V/ Gastos varios en la nueva colocación de acc.
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Q 2,600.00
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Q 2,600.00
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Acreedores varios
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Q 700.00
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Q 17,000.00
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Q 2,600.00
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Q 3,300.00
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Q 17,000.00
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Q 13,700.00
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Q 17,000.00
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Q 17,000.00
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Partida de Suscripción para el pago al acreedor
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P#7
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31/07/2010
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Debe
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Haber
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Accionistas ordinarios
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Q 6,000.00
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Accionistas preferentes 15%
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Q 5,000.00
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Acciones ordinarias no emitidas
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Q 6,000.00
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Acciones preferentes no emitidas 15%
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Q 5,000.00
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V/ Suscripción de acciones …….
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Q 11,000.00
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Q 11,000.00
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Partida de pago al acreedor
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P#8
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31/07/2010
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Debe
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Haber
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Acreedores varios
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Q 13,700.00
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Caja y bancos
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Q 2,700.00
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Accionistas ordinarios
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Q 6,000.00
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Accionistas preferentes 15%
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Q 5,000.00
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V/ Pago con acciones y efectivo al acreedores
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Q 13,700.00
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Q 13,700.00
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