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MATERIAL PARA EL ALUMNO:

10)

CAJA
192,000

28,000
8,000

192,000
156,000

A)
8)

A)

1,800,000
556,000

(9
(10

5)

232,000

INVENTARIOS
1,000,000

1,000,000
1,000,000

A)
5)
8)

36,000

CLIENTES
200,000
32,000
200,000
200,000

400,000
168,000

(12
(13

BANCOS
600,000
800,000
400,000

(6

48,000

PROVEEDORES
40,000
320,000
320,000
400,000

360,000

(1
(3
(7
(11
(14

1,244,000

DOCUMENTOS X COBRAR
400,000
48,000

400,000
352,000

4)
7)

120,000
20,000
304,000
560,000
240,000

720,000
360,000

A)
2)

ACREEDORES DIVERSOS
280,000
320,000

DOCTOS X PAGAR
240,000

(A
(1

600,000
600,000

A)

MOB Y EQPO
400,000

240,000
240,000

A)

400,000
400,000

1)

CAPITAL SOCIAL
2,000,000

440,000
440,000

13)

RENTAS PAGADAS X ANT


600,000

600,000
600,000

EQPO DE TRANSPORTE
440,000

PAPELERIA Y UTILES
8,000

(11

2,000,000
2,000,000

14)

RENTAS PAG X ANTICIPADO


240,000

A)

8,000
8,000

240,000
240,000

PERDIDA DEL EJERCICIO


200,000

200,000
200,000

3)
12)

GTOS DE COMPRAS
20,000
28,000

48,000
48,000

6)
9)
10)

REBAJAS S/VTAS
48,000
32,000
8,000

88,000
88,000

A)

2)
11)

COMPRAS
400,000
800,000

1,200,000
1,200,000

VENTAS
1,200,000
600,000

(5
(8

1,800,000
1,800,000

DEV S/COMPRAS
40,000

40,000
40,000

(4

REB S7COMPRAS
16,000

16,000
16,000

(7

ESTADO DE SITUACIN FINANCIERA AL 30 DE ENERO DE 2010

ACTIVO

PASIVO

Circulante:

Circulante:

Bancos

$556,000.00

Proveedores

$360,000.00

Caja

$156,000.00

Acreedores Diversos

$600,000.00

Clientes

$168,000.00
Documentos por pagar

$240,000.00

Inventarios

$1,000,000.00

$1,880,000.00

Fijo:
Mobiliario y Equipo

$400,000.00

Equipo de Reparto

$600,000.00

Equipo de Transporte

$440,000.00

$1,440,000.00

Documentos por cobrar

$352,000.00

$352,000.00

CAPITAL CONTABLE
Capital Social
Prdida del Ejercicio

SUMA EL ACTIVO

$3,672,000.00

$2,000,000.00
$200,000.00

SUMA PASIVO Y CAP. CONT.

$960,000.00

$240,000.00

$2,200,000.00

$3,400,000.00

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