Professional Documents
Culture Documents
Fecha de entrega:
Enunciado de tarea:
Universidad Internacional del Ecuador
Facultad de Ciencias Administrativas
Escuela de Administracin
Retencin Efectuadas
Base imponible 300.00 320.00 340.00
Impuesto a la renta 3.00 3.20 3.40
Retencin del IVA 30 12.60 13.44 14.28
Realice los asientos contables, el valor de las compras se pago con
cheque
Empresa "MULTICAR"
Libro Diario
Folio N1
HABER
326.40
3.00
12.60
348.16
3.20
13.44
369.92
3.40
14.28
1094.40
ObjetivoRegistrar las entradas y salidas, aplicando los mtodos FIFO y Promed
s utilizados
LDO
P.Total
320.00
320.00
680.00
-
340.00
340.00
1,440.00
-
1,080.00
1,080.00
LDO
P.Total
320.00
1,000.00
333.33
1,773.33
1,064.00
1,064.00
Empresa "MULTICAR"
ROL DE PAGOS
INGRESOS DEDUCCIONES
TOTAL A
NOMINA CARGO Horas Extraordinarias Horas Suplementarias INGRESOS IMP. A LA EGRESOS
S.B.U 9.45% IESS RECIBIR
Horas Valor Horas Valor RENTA
Juan Pablo Torres Operador de mquinas S/. 1,500.00 0 S/. - 0 S/. - S/. 1,500.00 S/. 141.75 S/. 28.83 S/. 170.58 S/. 1,329.43
Ricardo Manzano Operador de mquinas S/. 1,400.00 0 S/. - 0 S/. - S/. 1,400.00 S/. 132.30 S/. 19.77 S/. 152.07 S/. 1,247.93
Bolivar Andrade Operador de mquinas S/. 750.00 10 S/. 46.88 0 S/. - S/. 796.88 S/. 75.30 S/. - S/. 75.30 S/. 721.57
Israel Pea Operador de mquinas S/. 800.00 0 S/. - 12 S/. 80.00 S/. 880.00 S/. 83.16 S/. - S/. 83.16 S/. 796.84
Juan Pablo Tamayo Operador de mquinas S/. 700.00 0 S/. - 0 S/. - S/. 700.00 S/. 66.15 S/. - S/. 66.15 S/. 633.85
Orlando Cabascango Operador de mquinas S/. 600.00 0 S/. - 0 S/. - S/. 600.00 S/. 56.70 S/. - S/. 56.70 S/. 543.30
Victor Arteaga Operador de mquinas S/. 500.00 0 S/. - 0 S/. - S/. 500.00 S/. 47.25 S/. - S/. 47.25 S/. 452.75
Milton Muoz Operador de mquinas S/. 450.00 0 S/. - 0 S/. - S/. 450.00 S/. 42.53 S/. - S/. 42.53 S/. 407.48
Andrs Vinueza Operador de mquinas S/. 400.00 0 S/. - 0 S/. - S/. 400.00 S/. 37.80 S/. - S/. 37.80 S/. 362.20
### S/. 46.88 S/. 80.00 ### S/. 682.94 S/. 48.60 S/. 731.53 ###
PROVISIONES
NOMINA SUELDO 13 SUELDO 14 SUELDO VACACIONESF. RESERVA 12.15% TOTAL
Juan Pablo Torres S/. 1,500.00 S/. 125.00 S/. 31.25 S/. 62.50 S/. 124.95 S/. 182.25 S/. 2,025.95
Ricardo Manzano S/. 1,400.00 S/. 116.67 S/. 31.25 S/. 58.33 S/. 116.62 S/. 170.10 S/. 1,892.97
Bolivar Andrade S/. 750.00 S/. 62.50 S/. 31.25 S/. 31.25 S/. 62.48 S/. 91.13 S/. 1,028.60
Israel Pea S/. 800.00 S/. 66.67 S/. 31.25 S/. 33.33 S/. 66.64 S/. 97.20 S/. 1,095.09
TOTAL S/. 4,450.00 S/. 370.83 S/. 125.00 S/. 185.42 S/. 370.69 S/. 540.68 ###
MTODOS DE DEPRECIACIN
C COSTO ACTIVO
R VALOR RESIDUAL DEL ACTIVO
P VIDA ESTIMADA (periodos)
T TASA DE DEPRECIACION
D DEPRECIACION DEL PERIODO
DEPRECIACI DEPRECIACI
VALOR EN
PERODO N N
LIBROS
PERODO ACUMULADA
0 S/. - S/. - S/. 60,000.00
1 S/. 6,000.00 S/. 6,000.00 S/. 54,000.00
2 S/. 6,000.00 S/. 12,000.00 S/. 48,000.00
3 S/. 6,000.00 S/. 18,000.00 S/. 42,000.00
4 S/. 6,000.00 S/. 24,000.00 S/. 36,000.00
5 S/. 6,000.00 S/. 30,000.00 S/. 30,000.00
6 S/. 6,000.00 S/. 36,000.00 S/. 24,000.00
7 S/. 6,000.00 S/. 42,000.00 S/. 18,000.00
8 S/. 6,000.00 S/. 48,000.00 S/. 12,000.00
9 S/. 6,000.00 S/. 54,000.00 S/. 6,000.00
10 S/. 6,000.00 S/. 60,000.00 S/. -
DEPRECIACI
VALOR SIN DEPRECIACI VALOR EN
PERODO N
DEPRECIAR N PERODO LIBROS
ACUMULADA
0 S/. - S/. - S/. - S/. 60,000.00
1 S/. 60,000.00 S/. 14,234.09 S/. 14,234.09 S/. 45,765.91
2 S/. 45,765.91 S/. 10,857.27 S/. 25,091.35 S/. 34,908.65
3 S/. 34,908.65 S/. 8,281.55 S/. 33,372.90 S/. 26,627.10
4 S/. 26,627.10 S/. 6,316.87 S/. 39,689.77 S/. 20,310.23
5 S/. 20,310.23 S/. 4,818.29 S/. 44,508.07 S/. 15,491.93
6 S/. 15,491.93 S/. 3,675.23 S/. 48,183.29 S/. 11,816.71
7 S/. 11,816.71 S/. 2,803.33 S/. 50,986.63 S/. 9,013.37
8 S/. 9,013.37 S/. 2,138.29 S/. 53,124.91 S/. 6,875.09
9 S/. 6,875.09 S/. 1,631.01 S/. 54,755.92 S/. 5,244.08
10 S/. 5,244.08 S/. 1,244.08 S/. 56,000.00 S/. 4,000.00
EJEMPLO METODO "SUMAS DE AOS DIGITOS" :
C: Se compra una maquinaria en S/. 60,000
R: Se estima un valor residual de S/. 0
P: La vida estimada es de aos 10
S: Suma de aos dgitos 1+2+3+4+5+6+7+8+9+10 = 55
D= r * (C - R) D = (10/55)*60000 ###
DEPRECIACI
PORCENTAJ DEPRECIACI VALOR EN
AOS N
E N PERODO LIBROS
ACUMULADA
0 0.00% S/. - S/. - S/. 60,000.00
1 18.18% S/. 10,909.09 S/. 10,909.09 S/. 49,090.91
2 16.36% S/. 9,818.18 S/. 20,727.27 S/. 39,272.73
3 14.55% S/. 8,727.27 S/. 29,454.55 S/. 30,545.45
4 12.73% S/. 7,636.36 S/. 37,090.91 S/. 22,909.09
5 10.91% S/. 6,545.45 S/. 43,636.36 S/. 16,363.64
6 9.09% S/. 5,454.55 S/. 49,090.91 S/. 10,909.09
7 7.27% S/. 4,363.64 S/. 53,454.55 S/. 6,545.45
8 5.45% S/. 3,272.73 S/. 56,727.27 S/. 3,272.73
9 3.64% S/. 2,181.82 S/. 58,909.09 S/. 1,090.91
10 1.82% S/. 1,090.91 S/. 60,000.00 S/. -
D= r * (C - R) D = (440000/3000000)*60000 8,800
PRODUCCI DEPRECIACI
DEPRECIACI VALOR EN
N PERODO N
N PERODO LIBROS
UNIDADES ACUMULADA
S/. - 0 S/. - S/. - S/. 60,000.00
### 1 S/. 8,800.00 S/. 8,800.00 S/. 51,200.00
### 2 S/. 8,200.00 S/. 17,000.00 S/. 43,000.00
### 3 S/. 7,400.00 S/. 24,400.00 S/. 35,600.00
### 4 S/. 7,000.00 S/. 31,400.00 S/. 28,600.00
### 5 S/. 6,400.00 S/. 37,800.00 S/. 22,200.00
### 6 S/. 5,800.00 S/. 43,600.00 S/. 16,400.00
### 7 S/. 5,000.00 S/. 48,600.00 S/. 11,400.00
### 8 S/. 4,400.00 S/. 53,000.00 S/. 7,000.00
### 9 S/. 4,000.00 S/. 57,000.00 S/. 3,000.00
### 10 S/. 3,000.00 S/. 60,000.00 S/. -
D Va - Vr
Vc hrs.
donde:
D Depreciacin por hora de trabajo
Va Valor de adquisicin
Vr Valor residual, o de salvataje o de rescate
Vc Vida econmica de la maquinaria expresada en horas de trabajo
DEPRECIACI DEPRECIACI
VALOR EN
AOS N N
LIBROS
PERODO ACUMULADA
0 S/. - S/. - S/. 250,000.00
1 S/. 37,500.00 S/. 37,500.00 S/. 212,500.00
2 S/. 37,500.00 S/. 75,000.00 S/. 175,000.00
3 S/. 37,500.00 S/. 112,500.00 S/. 137,500.00
4 S/. 37,500.00 S/. 150,000.00 S/. 100,000.00
5 S/. 37,500.00 S/. 187,500.00 S/. 62,500.00
6 S/. 37,500.00 S/. 225,000.00 S/. 25,000.00
Empresa "MULTICAR"
ESTADO DE RESULTADOS
Al 31 de Diciembre del 2015
Empresa "MULTICAR"
COSTO DE VENTAS
AL 31 DE DICIEMBRE DEL 2015
COMPRAS S/.706,716.10
TELAS ###
AVIOS ###
ENVASES Y EMB. ###
SUM. DIVERSOS ###
COSTO DE VENTAS
na empresa manufacturera
###
S/.639,968.78
###
###
###
###
Objetivo: Determinar el costo de produccin, por pedido
N US$ N US$
horas unitario horas unitario
O/T N 150 O/T N 151
Departamento de Estructura
Materiales 8,546.00 8,424.00
Mano de Obra Directa 12 126.36 1,516.26 8 126.36 1,010.84
Costos Indirectos de Fabricacin 15 132.70 1,990.54 10 132.70 1,327.03
Total costo del Departamento 12,052.80 10,761.87
Departamento de Armado
Materiales 2,320.00 2,152.00
Mano de Obra Directa 16 126.36 2,021.68 22 126.36 2,779.81
Costos Indirectos de Fabricacin 10 132.70 1,327.03 12 132.70 1,592.43
Total costo del Departamento 5,668.71 6,524.25
Departamento de Pintura
Materiales 156.00 230.00
Mano de Obra Directa 5 126.36 631.78 6 126.36 758.13
Costos Indirectos de Fabricacin 5 132.70 663.51 4 132.70 530.81
Total costo del Departamento 1,451.29 1,518.94
Departamento de Acabado
Materiales 356.00 452.00
Mano de Obra Directa 16 126.36 2,021.68 22 126.36 2,779.81
Costos Indirectos de Fabricacin 2 132.70 265.41 16 132.70 2,123.24
Total costo del Departamento 2,643.09 5,355.06