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Transcript of 4
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COLEGIO NACIONAL TÉCNICO
“AUGUSTO ARIAS”
TEMA: CÁLCULO DE LAS HORAS EXTRAS DE LOS TRABAJADORES
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Sr. Tello Salario 390/240= 1,63 50%=2,45
100%=3,26
Lunes 18:00-20:00
2*2,45= 4,90
Jueves 23:30-01:00
50% 23:30-24:00
0,30*2,45=
0,74
100% 24:00-01:00
1*3,26= 3,26
Sábado 12:00-14:00
2*3,26= 6,52
Domingo 08:00-12:00
4*3,26= 13,04
28,46
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Sr. Ortega Salario 480/240=
2 50%=3
100%=4
Martes 23:00-01:00
50% 23:00-24:00
1*3= 3
100% 24:00-01:00
1*4= 4
Viernes 08:00-21:15
3,15*3= 9,45
Primero de mayo
07:00-13:00
6*4= 24
40,45
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Sr. Veintimilla
Salario 505/240=
2,10 50%=3,15
100%=4,20
Lunes 19:00-21:10
2,10*3,15=
6,62
Miércoles 24:00-02:00
2*4,20= 8,40
Viernes 18:00-19:00
1*3,15= 3,15
18,17
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Sr. A Salario 480/240=
2 50%=3
100%=4
Lunes 19:00-20:00
1*3= 3
Miércoles 24:00-02:00
2*4= 8
11
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Sr. B Salario 500/240=
2.08 50%=3,12
100%=4,16
Martes 20:00-21:00
1*3,12= 3,12
Jueves 23:00-01:00
50% 23:00-24:00
1*3,12= 3,12
100% 24:00-01:00
1*4,16= 4,16
10,40
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Sr. C Salario 610/240=
2,54 50%=3,81
100%=5,08
Sábado 08:00-10:00
2*5,08= 3,12
Domingo 12:00-15:00
3*5,08= 15,24
25,40
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Sr. D Salario 810/240=
3.,78 50%=4,07
100%=6,76
Jueves 19:30-21:30
2*5,07= 10,14
Viernes 24:00-03:00
3*6,76= 20,28
Sábado 20:20-22:15
1,55*6,76=
10,48
40,90
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Sr. E Salario 500/240=
2.08 50%=3,12
100%=4,16
Lunes 19:00-21:00
2*3= 6
Viernes santo 08:00-12:00
4*4= 16
Domingo 13:00-14:00
1*4= 4
24
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FECHA DETALLE PARCIAL
DEBE HABER
28/06/12
28/06/12
1Mano de obra directa Salario Horas extras o suplementariasAporte patronal (12,15%) a IESS por pagar Aporte patronal (12,15%) Aporte personal (9,35%) Caja V/. Por pago de salario a obreros
2Inventario de productos en proceso a Mano de obra directa V/. Por transferir la mano de obra a producción
4255200,78541,38
541,38416,62
4997,16
4997,16
958
4039,16
4997,16