FECHA

CONCEPTO
12/1/2013 BANCOS
Banamex
FONDO DE CAJA
MOBILIARIO Y EQ E OFICINA
EDIFICIOS
RENTAS PAGAAS
CAPITAL SOCIAL
ASIENTO DE APERTURA
12/2/2013 ALMACEN
250 unidades
IVA ACREDITABLE
BANCOS
Banamex
PROVEEDORES
COMPRA SF#1
12/3/2013 ALMACEN
Flete
IVA ACREDITABLE
BANCOS
PAGO DE FLETES CH-02
12/4/2013 PROVEEDORES
IVA ACREDITABLE
ALMACEN
REBAJA
OTORGA REBAJA
12/5/2013 PROVEEDORES
ALMACEN
35 UNID
IVA ACREDITABLE
DEV DE COMPRA
12/6/2013 BANCOS
Banamex
CLIENTES
VENTA
210 UNIDADES
IVA POR PAGAR
COSTO DE VENTAS
ALMACEN
210 600 c/u

PARCIAL

DEBE
HABER
$230,000.00
$5,000.00
$985,741.00

1,258,558.03
65,000.00
$2,544,299.03
$150,000.00
$24,000.00
$52,200.00
$121,800.00
$3,500.00
$560.00
$4,060.00
$1,160.00
$160.00
$1,000.00

$24,766.00
$21,350.00
$3,416.00
$194,880.00
$129,920.00
$280,000.00
$44,800.00
$128,100.00
$128,100.00

VENTA MERCANCIA SF#1

12/7/2013 VENTAS
8%
IVA POR PAGAR
CLIENTES
REBAJAS OTORGADAS A CLIENTES
12/8/2013 GASTOS DE ADMINISTRACION
Sueldos
GASTOS DE VENTA
Sueldos
BANCOS
Banamex
PAGO DE QUINCENA CH-03
12/9/2013 VENTAS

12/10/2013

12/11/2013
.

12/12/2013

12/13/2013

10 unidades
IVA POR PAGAR
CLIENTES
ALMACEN
10 unidades
COSTO DE VENTA
ALMACEN
310 unidades
IVA ACREDITABLE
BANCOS
Banamex
DOCUMENTOS POR PAGAR
COMPRA MERCANCIA CH-04
BANCOS
Banamex
VENTAS
IVA POR PAGAR
COSTO DE VENTA
ALMACEN
15 unidades 600
10 unidades 720
VENTA SF#2
ALMACEN
195 UN 770
IVA ACREDITABLE
BANCOS
Banamex
COMPRA MERCNACIA CH-05
BANCOS

$22,400.00
$3,584.00
$25,984.00
$3,200.00
$4,800.00
$8,000.00

$13,333.33

$2,133.33
$15,466.67
$6,100.00
$6,100.00
$223,200.00
$35,712.00
$51,782.40
$207,129.60
$92,800.00
$80,000.00
$12,800.00
$16,350.00
$16,350.00
9150
7200
$150,150.00
$24,024.00
$174,174.00

$1,022,076.00

1/1/2014

1/31/2014

1/31/2014

1/31/2014
1/31/2014
0

Banamex
VENTAS
IVA POR PAGAR
COSTO DE VENTA
ALMACEN
300 unid 720
195 unid 770
VENTA SF#3
BANCOS
CAPITAL SOCIAL
DEPOSITO EN BANCOS
GASTOS FINANCIEROS
Comisiones
IVA ACREDITABLE
BANCOS
Banorte
GASTOS DE AMINISTRACION
Depreciacion
DEPRESIACION DE EQ E COMPUTO
GASTO E VENTA
ESTIMACION DE CUENTAS INCOB
AMORTIZACON DE GASTOS
RENTAS PAGADAS

$881,100.00
$140,976.00
$366,150.00
$366,150.00
216000
150150
$100,000.00
$100,000.00
$1,123.00
$179.68
$1,302.68
$98,574.10
$98,574.10
$884.69
$884.69
$32,500.00
$5,420,459.17

$32,500.00
$5,420,459.17

FECHA
1/1/2014
1/2/2014
1/3/2014

CONCEPTO
APERTURA
COMPRA CH-01
FlETES CH-02

1/5/2014 VENTA SF#01

1/8/2014
1/10/2014
1/11/2014
1/12/2014
1/13/2014
1/1/2014

PAGO QUINCENA CH-03

COMPRA CH-04
VENTA SF#02
COMPRA CH-05
VENTA SF#03
DEPOSITO

AUXILIAR DE BANCOS
BANCOS
BANAMEX
DEBE
HABER
$230,000.00
$52,200.00
$4,060.00
$194,880.00
$8,000.00
$51,782.40
$92,800.00
$174,174.00
$1,022,076.00
$100,000.00
1302.68

FECHA
CONCEPTO
12/1/2013 DEL LIBRO DIARIO

BANCOS
DEBE
HABER
$230,000.00
$52,200.00
$4,060.00
$194,880.00
$8,000.00
$51,782.40
$92,800.00
$174,174.00
$1,022,076.00
$100,000.00
$1,302.68
$1,639,756.00
$291,519.08

FECHA
CONCEPTO
12/1/2013 DEL LIBRO DIARIO

FONO E CAJA
DEBE
HABER
$5,000.00

FECHA
CONCEPTO
12/1/2013 DEL LIBRO DIARIO

EIFICIO
DEBE
HABER
$1,258,558.03

FECHA
CONCEPTO
12/1/2013 DEL LIBRO DIARIO

FECHA
CONCEPTO
12/1/2014 DEL LIBRO DIARIO
3

CAPITAL
DEBE

HABER
$1,493,558.03
$100,000.00

ALMACEN
DEBE
HABER
$150,000.00
$3,500.00
$1,000.00
$21,350.00
$128,100.00
$6,100.00
$223,200.00
$16,350.00
$150,150.00
$366,150.00
$532,950.00

FECHA
CONCEPTO
12/1/2014 DEL LIBRO DIARIO
3

FECHA
CONCEPTO
1/31/2014 DEL LIBRO DIARIO

FECHA
CONCEPTO
1/31/2014 DEL LIBRO DIARIO

FECHA
CONCEPTO
1/31/2014 DEL LIBRO DIARIO

$532,950.00
GASTOS E AMINISTRACION
DEBE
HABER
$3,200.00
$98,574.10
GASTOS FINANCIEROS
DEBE

HABER
$1,123.00

EP EQ COMPUTO
DEBE

RENTAS
DEBE

HABER
$98,574.10

HABER
$65,000.00

$32,500.00

FECHA
CONCEPTO
1/31/2014 DEL LIBRO DIARIO

AMORTIZACION
DEBE
HABER
$32,500.00

FECHA
SALDO
$230,000.00
$177,800.00
$173,740.00

CONCEPTO
12/1/2014 DEL LIBRO DIARIO

IVA ACREDITABLE
DEBE
$24,000.00
$560.00

$368,620.00

$35,712.00

$360,620.00
$308,837.60
$401,637.60
$227,463.60
$1,249,539.60
$1,349,539.60
$1,348,236.92

$24,024.00
$179.68
$84,475.68
PROVEEORES
DEBE

SALDO
$230,000.00
$177,800.00
$173,740.00
$368,620.00
$360,620.00
$308,837.60
$401,637.60
$227,463.60
$1,249,539.60
$1,349,539.60
$1,348,236.92

FECHA

CONCEPTO
DEL LIBRO DIARIO

$1,160.00
$24,766.00
$25,926.00

FECHA

CONCEPTO
DEL LIBRO DIARIO

CLIENTES
DEBE
$129,920.00

$129,920.00

SALDO
$5,000.00
FECHA

CONCEPTO
DEL LIBRO DIARIO

VENTA
DEBE
$22,400.00
$13,333.33

SALO
$1,258,558.03

$35,733.33

FECHA

CONCEPTO
DEL LIBRO DIARIO

$3,584.00
$2,133.33

SALDO
$2,544,299.03
$2,644,299.03

FECHA
SALDO
$150,000.00
$153,500.00
$152,500.00
$131,150.00
$3,050.00
$9,150.00
$232,350.00
$216,000.00
$366,150.00
$0.00

SALDO
$3,200.00
$101,774.10

IVA POR PAGAR

DEBE

CONCEPTO
12/1/2014 DEL LIBRO DIARIO
3

$5,717.33
COSTO E VENTA
DEBE
$128,100.00
$16,350.00
$366,150.00
$510,600.00

FECHA

CONCEPTO
12/1/2014 DEL LIBRO DIARIO
3

FECHA

CONCEPTO
12/1/2014 DEL LIBRO DIARIO

GASTOS E VENTA
DEBE
$4,800.00
$884.69

OCUMENTOS POR PAGAR

DEBE

SALDO
$1,123.00

SALDO
$98,574.10

SALDO
$65,000.00

EQUIPO E COMPUTO
FECHA
CONCEPTO
DEBE
12/1/2014 DEL LIBRO DIARIO
$985,741.00

ESTIMACION E CUENTA INCOB

FECHA
CONCEPTO
DEBE
1/31/2014 DEL LIBRO DIARIO

$32,500.00

SALDO
$32,500.00
$0.00

DITABLE
HABER

SALDO
$24,000.00
$24,560.00
$160.00
$24,400.00
$3,416.00
$20,984.00
$56,696.00
$80,720.00
$80,899.68
$3,576.00

ORES
HABER
SALDO
$121,800.00
$121,800.00
$120,640.00
$95,874.00
$121,800.00

TES
HABER

SALDO
$129,920.00
$25,984.00
$103,936.00
$15,466.67
$88,469.33
$41,450.67

TA
HABER
SALDO
$280,000.00
$280,000.00
$257,600.00
$244,266.67
$80,000.00
$324,266.67
$881,100.00 $1,205,366.67
$1,241,100.00

PAGAR
HABER

SALDO
$44,800.00
$41,216.00
$39,082.67
$12,800.00
$51,882.67
$140,976.00
$192,858.67
$198,576.00
$44,800.00

VENTA
HABER

SALDO
$128,100.00
$6,100.00
$122,000.00
$138,350.00
$504,500.00
$6,100.00

HABER

SALDO

VENTA
$4,800.00
$5,684.69

POR PAGAR
HABER
SALDO
$207,129.60
$207,129.60

OMPUTO
HABER

SALDO
$985,741.00

UENTA INCOB
HABER

SALDO
$884.69

$884.69

BALANZA E COMROBACION

CONCEPTO
BANCOS
CAJA
EIFICIOS
CAPITAL
ALMACEN
GASTOS E AMINISTRACION
GASTOS FINANCIEROS
EP EQ E CPMPUTO
RENTAS
AMORTIZACION
IVA ACREITABLE
PROVEEORES
CLIENTES
VENTAS
IVA POR PAGAR
COSTO E VENTAS
GASTOS E VENTA
OC POR PAGAR
EQUIPO E COMPUTO
ESTIMACION CTA INCOB

MOVIMIENTOS
EBE
HABER
$1,639,756.00
$291,519.08
$5,000.00
$1,258,558.03
$2,647,359.03
$532,950.00
$532,950.00
$101,774.10
$1,123.00
$98,574.10
$65,000.00
$32,500.00
$32,500.00
$84,475.68
$3,576.00
$28,986.00
$121,800.00
$129,920.00
$41,450.67
$35,733.33 $1,241,100.00
$5,717.34
$198,576.00
$510,600.00
$6,100.00
$5,684.69
$207,129.60
$985,741.00
$884.69
$5,423,519.17 $5,423,519.17

SALOS
EBE
$1,348,236.92
$5,000.00
$1,258,558.03

HABER

$2,647,359.03
$101,774.10
$1,123.00
$98,574.10
$32,500.00
$32,500.00
$80,899.68
$92,814.00
$88,469.33
$1,205,366.67
$192,858.66
$504,500.00
$5,684.69
$207,129.60
$985,741.00
$4,444,986.75

$884.69
$4,444,986.75

ESTAO E RESULTAO
VENTAS
COSTO E VENTA
UTILIA BRUTA
GASTOS E VENTA
GASTPS E AMINISTRACION
GASTOS FINANCIEROS
UTILIA EL EJERCICIO

$1,205,366.67
$504,500.00
$700,866.67
$5,684.69
$101,774.10
$1,123.00

$108,581.79
$592,284.88

BALANCE GENERAL
ACTIVO
- CIRCULANTE
BANCOS
CAJA
CLIENTES
ESTIMACION
-NO CIRCULANTE
EIFICIO
EQ E COMPUTO
EP EQ COMPUTO
RENTAS
AMORTIZACION
IVA ACREITABLE

$88,469.33
$884.69

$985,741.00
$98,574.10
65000
$32,500.00

$1,348,236.92
$5,000.00
$87,584.64

PASIVO
PROVEEORES
IVA POR PAGAR
OCUMENTOS POR PAGAR
CAPITAL
CAP SOCIAL
UTILIA

$1,258,558.03
$887,166.90
$65,000.00
80899.68
$3,732,446.17

A POR PAGAR
CUMENTOS POR PAGAR

92814
192858.66
207129.6

492802.26

2647359.03
592284.88

3239643.91

3732446.17

FECHA
12/2/2013
12/3/2013
12/4/2013
12/5/2013
12/6/2013
12/9/2013
12/10/2013
12/11/2013
12/11/2013
12/12/2013
12/13/2013
12/13/2013

CONCEPTO
COMPRA
FLETE
REBAJA
DEVOLUION
VENTA
DEVOLUION
COMPRA
VENTA
VENTA
COMPRA
VENTA
VENTA

MOVIEMIENTOS
ENTRADAS
SALIDAS
EXISTENCIA
250
250
250
250
35
215
210
5
10
15
310
325
15
310
10
300
195
495
300
195
195

COSTOS
UNIT
$600.00

$600.00
$600.00
$600.00
$720.00
$600.00
$720.00
$770.00
$720.00
$770.00

COSTOS
PROM

DEBE
$150,000.00
$3,500.00

SALDOS
HABER

$1,000.00
$21,350.00
$128,100.00
$6,100.00
$223,200.00
$9,150.00
$7,200.00
$150,150.00
$216,000.00
$150,150.00

SALDO
$150,000.00
$153,500.00
$152,500.00
$131,150.00
$3,050.00
$9,150.00
$232,350.00
$223,200.00
$216,000.00
$366,150.00
$150,150.00
$0.00

610

BANCOS
CAJA
EIFICIOS
CAPITAL
ALMACEN
GASTOS E AMINISTRACION
GASTOS FINANCIEROS
EP EQ E CPMPUTO
RENTAS
AMORTIZACION
IVA ACREITABLE
PROVEEORES
CLIENTES
VENTAS
IVA POR PAGAR
COSTO E VENTAS
GASTOS E VENTA
OC POR PAGAR
EQUIPO E COMPUTO
ESTIMACION CTA INCOB

AJUSTES
EBE
HABER
$1,302.68

$1,349,539.60
$5,000.00
$1,258,558.03
$2,647,359.03
$8,960.10

$92,814.00
$1,123.00
$98,574.10

$65,000.00

$32,500.00
$32,500.00
$179.68

$80,720.00

$92,814.00
$88,469.33
$1,205,366.67
$192,858.66
$504,500.00
$4,800.00

$884.69
$207,129.60

$985,741.00
$884.69

$4,351,288.06

$4,351,288.06 $127,501.37 $127,501.37

SALOS AJUSTAOS
PERIAS Y GANANCIAS
EBE
HABER
EBE
HABER
$1,348,236.95
$50,000.00
$1,258,558.03
$2,647,359.03
$101,774.10
$1,123.00

$1,348,236.95
$50,000.00
$1,258,558.03
$2,647,359.03

$101,774.10
$1,123.00
$98,574.10

$98,574.10

$32,500.00
$32,500.00
$80,899.68

$32,500.00
$32,500.00
$80,899.68
$92,814.00

$92,814.00

$88,469.33

$88,469.33
$1,205,366.67
$192,858.66

$1,205,366.67
$192,858.66

$504,500.00
$5,684.69

$504,500.00
$5,684.69
$207,129.60

$207,129.60

$985,741.00
$884.69
$4,489,986.78 $4,444,986.75

$4,444,986.75 $4,444,986.75

$985,741.00
$884.69
$504,500.00
$101,774.10
$1,123.00
$5,684.69
$1,818,448.46

$1,205,366.67

$592,284.88
$1,818,448.46 $3,831,904.96 $3,831,904.96