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A"
ASIENTOS DE DIARIO
CODIGO
10
12
21
33
42
50
59
60
40
42
24
61
63
10
92
94
95
79
62
10
92
94
79
10
70
61
24
23
71
71
23
21
DESCRIPCIN
__1__
EFECTIVO
CTAS. X COB. COM-TER
PROD. TERMINADOS
INM, MAQ Y EQ
CTAS X PAGAR COM TER
CAPITAL
RESULT. ACUMULADO
__2__
COMPRAS
TRIB. X PAGAR
CTAS. X PAG. COM
__2A__
MAT. PRIMA
VAR. X EXISTENCIA
__3__
GSTOS. SERV X TERC.
EFECTIVO
__3A__
COST. PRODUCCIN
GASTOS ADMINISTRAT.
GASTOS DE VENTA
CICC Y G
__4__
GASTOS PERSONAL
EFECTIVO
__4A__
COST. PRODUCCIN
GASTOS ADMINISTRAT.
CICC Y G
__5__
EFECTIVO
VENTAS
__6(produccin)__
VAR. X EXISTENCIA
MAT. PRIMA
__7__
PROD. PROCESO
PRODUCCIN ALMAC.
__8__
PRODUCCIN ALMAC.
PROD. PROCESO
__9__
PROD. TERMINADOS
DEBE
HABER
60,000.00
30,000.00
10,000.00
80,000.00
60,000.00
100,000.00
20,000.00
24,000.00
4,320.00
28,320.00
24,000.00
24,000.00
10,000.00
10,000.00
3,500.00
2,500.00
4,000.00
10,000.00
10,200.00
10,200.00
7,200.00
3,000.00
10,200.00
250,000.00
250,000.00
30,600.00
30,600.00
30,600.00
30,600.00
29,600.00
29,600.00
29,600.00
71
69
21
79
92
94
95
70
71
60
61
63
62
69
89
88
40
89
88
89
59
PRODUCCIN ALMAC.
__10__
COSTO DE VENTA
PROD. TERMINADOS
__11(Cierre)__
CICC Y G
COST. DE PRODUCCIN
GASTOS ADMINISTRAT.
GAST. VENTA
__12__
VENTAS
PRODUCCIN ALMAC.
COMPRAS
VAR. X EXISTENCIA
GAST. SERV. TERC
GASTOS PERSONAL
COSTO DE VENTA
RESULT. EJERCICIO
__13__
IMPU. A LA RENTA
TRIB. X PAGAR
__14__
RESULT. EJERCICIO
IMPU. A LA RENTA
__15__
RESULT. EJERCICIO
RESULT. ACUMULADO
__X__
29,600.00
39,600.00
39,600.00
20,200.00
10,700.00
5,500.00
4,000.00
250,000.00
30,600.00
24,000.00
6,600.00
10,000.00
10,200.00
39,600.00
190,200.00
53,256.00
53,256.00
53,256.00
53,256.00
136,944.00
136,944.00
1)
5)
10 EFECTIVO
60,000.00
10,000.00 (3
250,000.00
10,200.00 (4
310,000.00
20,200.00
289,800.00
1)
9)
1)
21 PROD. TERMINAD.
10,000.00
39,600.00 (10
29,600.00
39,600.00
39,600.00
0
33 INM, MAQ Y EQ
80,000.00
50 CAPITAL
100,000.00
59 RESULT. ACUMULAD.
20,000.00 (1
136,944.00 (15
2)
2A)
40 TRIB. X PAGAR
4,320.00
53,256.00 (13
24 MAT. PRIMA
24,000.00
30,600.00 (6
6,600.00
61 VAR. X EXISTENCIA
6)
30,600.00
2,400.00 (10
6,600.00
6,600.00 (12
63 GAST. X SERV-TER
3)
10,000.00
10,000.00 (12
92 COSTO PRODUCC.
3A)
3,500.00
4A)
7,200.00
10,700.00
10,700.00 (11
12)
7)
8)
10)
13)
94 GAST. ADMINISTRAC.
3A)
2,500.00
4A)
3,000.00
5,500.00
5,500.00 (11
14)
15)
79 CICC Y G
10,000.00 (3A
10,200.00 (4A
3A)
156,944.00
2)
60 COMPRAS
24,000.00
24,000.00 (12
11)
4)
20,200.00
20,200.00
62 GAST. PERSONAL
10,200.00
10,200.00 (12
S.A"
70 VENTAS
250,000.00 250,000.00 (5
23 PROD. PROCES.
30,600.00
29,600.00 (8
1,000.00
71 PROD. ALMACENAD.
29,600.00
30,600.00 (7
29,600.00 (9
29,600.00
60,200.00
30,600.00
30,600.00
69 COSTO DE VENTA
39,600.00
39,600.00 (12
88 IMPUESTO A LA RNT.
53,256.00
53,256.00 (14
95 GAST VENTAS
4,000.00
4,000.00 (11
IIMP
+ COMPRAS MP
= TOTAL MP
- IFMP
= CONSUMO DE MP
+ MOD
= TOTAL
+ GAST. DE FABR.
= TOTAL
+ IIPP
= TOTAL
- IFPP
= TOTAL
+ IIPT
= TOTAL
- IFPT
= COST. PROD. Y VENTA
TOTAL
6,600.00
24,000.00
30,600.00
0.00
30,600.00
7,200.00
37,800.00
3,500.00
41,300.00
0.00
41,300.00
1,000.00
40,300.00
10,000.00
50,300.00
0.00
50,300.00
VENTAS
COSTO DE VENTA
UTILIDAD BRUTA
COSTO DE PRPDUCCIN
GAST. AMINIST.
GAST. VENTA
UTILIDAD DEL EJERCICIO
IR (28%)
UTILIDAD DEL EJERCICIO
TOTAL
250,000.00
39,600.00
210,400.00
10,700.00
5,500.00
4,000.00
190,200.00
53,256.00
136,944.00
CUENTAS
EFECTIVO
CTAS. X COB. COM-TER
PROD. TERMINADOS
INM, MAQ Y EQ
CTAS. X PAGAR. COM-TER
CAPITAL
RESULT. ACUMULADO
COMPRAS
TRIB. X PAGAR
MAT. PRIMA
VAR. X EXISTENCIA
GSTOS. SERV X TERC.
COST. PRODUCCIN
GASTOS ADMINISTRAT.
CICC Y G
GASTOS PERSONAL
VENTAS
PROD. PROCESO
PRODUCCIN ALMAC.
COSTO DE VENTA
GASTOS DE VENTA
TOTAL
RESULT. EJERCICIO
MOVIMIENTOS
DEBE
HABER
310,000.00
20,200.00
30,000.00
39,600.00
39,600.00
80,000.00
88,320.00
100,000.00
20,000.00
24,000.00
4,320.00
24,000.00
30,600.00
30,600.00
24,000.00
10,000.00
10,700.00
5,500.00
20,200.00
10,200.00
250,000.00
30,600.00
29,600.00
29,600.00
60,200.00
39,600.00
4,000.00
682,720.00 682,720.00
SALDOS
DEUDOR
289,800.00
30,000.00
0.00
80,000.00
682,720.00
515,720.00
682,720.00
24,000.00
4,320.00
6,600.00
10,000.00
10,700.00
5,500.00
10,200.00
1,000.00
39,600.00
4,000.00
515,720.00
88,320.00
100,000.00
20,000.00
0.00
6,600.00
20,200.00
250,000.00
30,600.00
515,720.00
515,720.00
BALANCE
RESULTADOS
ACTIVO
P + PATR PERDIDAS GANANCIAS
289,800.00
30,000.00
0.00
80,000.00
88,320.00
100,000.00
20,000.00
24,000.00
-4,320.00
-6,600.00
6,600.00
10,000.00
10,700.00
5,500.00
20,200.00
10,200.00
250,000.00
1,000.00
30,600.00
39,600.00
4,000.00
394,200.00 204,000.00 110,600.00
300,800.00
190,200.00 190,200.00
394,200.00 394,200.00 300,800.00
300,800.00
AO 2016
PASIVO Y PATRIMONIO
289,800.00 TRIB. X PAGAR
30,000.00 CTAS. X PAGAR COM-TER
80,000.00 CAPITAL
6,600.00 RESULT. ACUMULADOS
1,000.00 RESULTADO EJERCICIO
407,400.00 TOTAL DE PAS Y PATR.
AO 2016
4,320.00
88,320.00
100,000.00
20,000.00
190,200.00
402,840.00
4,560.00