Activos

Pasivos

Caja
Banco
Clientes
Existencias
M y UT.
Maquinarias
Dep. Acum. Mq.

$340,000 Proveedores
$800,000 Letras * p.
$260,000
$1,200,000 Patrimonio
$400,000
$1,000,000
-$400,000

$2,600,000

Totales

$3,600,000

$3,600,000

Rut

$400,000
$600,000

$10,000,000

Muebles y UT

$100,000

Acreedores
G: Compra Mueble Usado
Acreedores

$100,000

SD

$100,000
Caja

$100,000

G: Pago mueble usado

2

Banco

$2,000,000

Prstamo Bco.
G: Obtencin Prstamo Bco.
3

Proveedores

$2,000,000

$120,000

Banco
G:Pago proveedores
4

SD

$120,000

Clientes

$2,856,000
Ventas
IVA DF.

SD
$2,400,000
$456,000

G: Vta 50% Mercadera

Costo Venta

$960,000
Mercadera

$960,000

SD

$2,856,000

SD

G: Costo Vta.
Caja
Banco
Letra * Cobrar

$856,800
$1,428,000
$571,200
Clientes

G: Pago cliente

Mercadera
IVA CF.

$750,000
$142,500
Proveedores

$892,500

Compra Mercaderias
SD
Proveedores

$892,500

Caja
Banco
Letra * Pagar
G: Pago mercaderas
6

Prstamo Bco.
Intereses Prstamo

$267,750
$267,750
$357,000

$250,000
$5,000

Banco
Caja
G: Pago cuota 1/8 e Intereses
7

Depreciacin
Depreciacin Acumulada
G: Cuota Dep. Ejercicio
Totales

SD
$250,000
$5,000

$160,000

SD
$160,000

$3,230,000

$2,100,000
SD

SD

SD

Caja
Banco
Existencias
IVA CF.
Letra * Cobrar
Clientes
M y UT.
Maquinarias
Costo Venta
Intereses Prsta
Depreciacin
Totales

P/Costo $960,000
Utilidad 150% $1,440,000
Neto $2,400,000
IVA DF. $456,000
Total $2,856,000
Caja 30% $856,800
Bco. 50% $1,428,000
Letra 20% $571,200
Total $2,856,000
Caja
$340,000 $267,750
$856,800 $5,000
$100,000
$0
$824,050

Proveedores
$120,000
$892,500
$0

$824,050
$3,590,250
$990,000
$142,500
$571,200
$260,000
$500,000
$1,000,000
$960,000
$5,000
$160,000
$9,003,000
$0
$400,000
$892,500

$0

$0
$280,000

Banco
$800,000 $120,000
$2,000,000 $267,750
$1,428,000 $250,000

Letras * p.
$600,000
$357,000
0

$0
$3,590,250

SA

$0

$957,000
Acreedores
$100,000

Existencias
$1,200,000 $960,000
$750,000

+
$0 "+/-"
SA

$100,000
$0

$0
$0

$0
$990,000

$0

IVA DF.
$456,000

IVA CF.
$142,500
$0
$142,500

$0
$456,000
$0

Prstamo Bco.
$250,000

Letra * Cobrar
$571,200
$0
$571,200

$0

$2,000,000

$0

$0
$1,750,000

$0

SA

Patrimonio
$2,600,000

SA

Clientes
$260,000 $2,856,000
$2,856,000

$0

$0
$2,600,000

SA

Ventas
$0
$260,000

$0

$2,400,000
$0

M y UT.
$400,000
$100,000
$0
$500,000

$0
$2,400,000

$0

Dep. Acum. Mq.

$400,000
$160,000
$0

Maquinarias
$1,000,000
$0
$1,000,000
Costo Venta
$960,000
$0
$960,000

Intereses Prstamo
$5,000
$0
$5,000

$0

Depreciacin
$160,000
$0
$160,000

$0
$560,000

$0

$0

SA

Caja
Banco

$824,050
$3,590,250
$4,414,300

SA

$280,000
$957,000
$0
$456,000
$1,750,000
$2,600,000
$2,400,000
$560,000

Proveedores
Letras * p.
Acreedores
IVA DF.
Prstamo Bco.
Patrimonio
Ventas
Dep. Acum. Mq.

$9,003,000
$0
Estado de Resultado
Ventas
$2,400,000
Costo Venta
-$960,000
Margen
$1,440,000
Gtos Adm. y Vtas
Depreciacin
-$160,000

Saldos comparativos
Cuentas
Caja
Banco
Existencias
IVA CF.
Letra * Cobrar
Clientes
M y UT.
Maquinarias
Dep. Acum. Mq.

1/1/2011
$340,000
$800,000
$1,200,000
$0
$0
$260,000
$400,000
$1,000,000
-$400,000

Totales

$2,140,000

Proveedores
Letras * p.
Acreedores
IVA DF.
Prstamo Bco.

$400,000
$600,000
$0
$0
$0

R. Operacional
Ing. Financiero
Gto. Financiero
Corr. Mon
UT. Ejercicio

$1,280,000

E.F.E
A. Operacional

(Directo)

Vtas. En efectivo
Vtas. Eq. Efectivo
Pago Proveedores
Comp. Efectivo
Comp. Eq. Efectivo
Pago Int. Prest. Bco.

$856,800
$1,428,000
-$120,000
-$267,750
-$267,750
-$5,000

Vtas. Ef. Y Eq.Ef.

Pago Proveedores
Comp. Ef. Y Eq.Ef.
Pago Int. Prest. Bco.

sub. total

$1,624,300

A. Inversin

$0
-$5,000

$2,600,000
$0

$0
$1,275,000

Totales

$1,624,300

A. Inversin
Compra mueble
en efectivo
sub. total

Patrimonio
UT. Ejercicio

$1,000,000

E.F.E
A. Operacional

sub.total

-$100,000

Compra mueble
en efectivo

-$100,000
sub. total
-$100,000
A. Financiamiento
Prstamo Bco.

A. Financiamiento
Prstamo Bco.
Pago Cuota 1/8

$2,000,000
-$250,000

$1,750,000

sub. total

$1,750,000

sub. total
Efecto inflacin sobre efectivo y
Equivalente de efectivo

Efecto inflacin sobre efectivo y

Equivalente de efectivo
Variacin Efectivo y Equivalente
Efectivo del periodo
Saldo Inicial
Caja
Banco

$340,000
$800,000

Saldo Final Efectivo y equivalente

Efectivo.

Pago Cuota 1/8

$0 Variacin Efectivo y Equivalente

Efectivo del periodo
$3,274,300
Saldo Inicial
Caja
Banco
$1,140,000
$4,414,300

Saldo Final Efectivo y equivalente

Efectivo.

Conciliacin R Neto y Flujo Operacional

Ut. Perodo
$1,275,000
Cargos(Abonos)a resultados que no signifiquen movimiento de
$160,000
Depreciacin
$160,000
Disminucin (Aumento) A. Circulante
Aumento de mercaderas
Aumento IVA C.F.
Aumento Letras * cobrar
Disminucin (Aumento) P. Circulante
Disminucin proveedores.
Aumento Letras * pagar
Aumento IVA D.F.

-$503,700
$210,000
-$142,500
-$571,200
$693,000
-$120,000
$357,000
$456,000

Flujo originado A. Operacional.

$1,624,300

Flujo originado A. Inversin.

Compra mueble Efectivo

-$100,000

-$100,000

Flujo originado A. Financiamiento

Obtencin de prstamo.
Pago cuota 1/4 del prstamo

$2,000,000
-$250,000

$1,750,000

Efecto Inflacin sobre efectivo y Eq. Efectivo.

Variacin Efectivo y Eq. Efectivo del Perodo.

$3,274,300

Saldo Inicial Efectivo y Eq. Efectivo.

$1,140,000

Caja
Banco
Saldo final de Efectivo y Eq. Efectivo.

$340,000
$800,000
$4,414,300

1/31/2011 Diferencias
$824,050
$484,050
$3,590,250
$2,790,250
$990,000
-$210,000
$142,500
$142,500
$571,200
$571,200
$260,000
$0
$500,000
$100,000
$1,000,000
$0
-$560,000
-$160,000
$0

$3,718,000

$280,000
$957,000
$0
$456,000
$1,750,000

-$120,000
$357,000
$0
$456,000
$1,750,000

$2,600,000
$1,275,000

$0
$1,275,000
$0

$3,718,000

(Indirecto)
$1,624,300
$2,284,800
-$120,000
-$535,500
-$5,000
$1,624,300
-$100,000
-$100,000

-$100,000
$1,750,000
$2,000,000

-$250,000
$1,750,000

cin sobre efectivo y

e de efectivo

fectivo y Equivalente

$0
$3,274,300

$340,000
$800,000 $1,140,000

al Efectivo y equivalente $4,414,300