Ejercicio 3 contabilidad y costos

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Contabilidad yCostos

Ejercicio Contable 1

03/05/201

Ejercicio ContableAxel Flores TrejoMateria: Contabilidad y Costos

I N S T I T U T O T E C N O L O G I C O D E Q U E R E T A R O

ofesor: os! Art"ro #icoarra


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%ndice

$ndice&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&Pa'(2

#edacci)n de o*eraciones&&&&&&&&&&&&&&&&&&&&&&&Pa'(3

Asientos en es+"e,as de ,ayor&&&&&&&&&&&&&&&&&Pa'(-.5

alana de co,*robaci)n&&&&&&&&&&&&&&&&&&&&&&&&Pa'(

Estado de res"ltados&&&&&&&&&&&&&&&&&&&&&&&&&&&&Pa'(

Posici)n nanciera&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&Pa'(4



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PE#AC$6 $MP#TE

1 7 890009000(00

2 7 1109000(00

3 7 59000(00

- 7 90009000(00

5 7 2-59000(00

7 94009000(00

7 -509200(00

4 7 309000(00

8 7 409030(00

10 7 4009800(00

11 7 109000(00

12 72598009000(0013 7 192309000(00

1- 7 209000(00

15 7 509000(00

1 7 1109000(00

1 7 139000(00

14 7 89000(0018 7 459000(00

20 7 509000(00

21 7 39000(00

22 7 3209000(00

23 7 809000(00

2- 7 -59000(00

25 7 -59000(002 7 191009000(00

#EACC$6EPE#AC$6E;

;erealiane+"eel50yelresto;elefir,a"n*a'areel


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1) 7,200,000.00 55,000.00 (2 9,000,000.00 (1

6) 7,800,000.00 37,500.00 (3 9,000,000.00

11) 160,000.00 6,000,000.00 (4

12) 25,900,000.00 245,000.00 (514) 20,000.00 450,200.00 (7

19) 85,000.00 30,000.00 (8 1) 1,800,000.00 20,000.00 (14

20) 50,000.00 80,030.00 (9 2) 110,000.00 1,100,000.00 (26

1,230,000.00 (13 13) 1,230,000.00

50,000.00 (15 15) 50,000.00

110,000.00 (16 3,190,000.00 1,120,000.00137,000.00 (17 2,070,000.00

9,000.00 (18

3,000.00 (2145,000.00 (24

45,000.00 (25 3) 75,000.00

41,215,000.00 8,526,730.00 75,000.0032,688,270.00

4) 6,000,000.00

55,000.00 (2 6,000,000.00

55,000.00

7) 37,500.00 (3450,200.00 7,800,000.00 (6

450,200.00 7,837,500.00

PROVEEDOR

DOC. POR COBRAR

DOCUMENTOS POR PAGAR

ESQUEMAS DE MAYOR

MERCANCIA

EQUIPO DE COMPUTO

EDIICIOS

BANCOS CAPITAL SOCIAL



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800,900.00 (10 8) 30,000.00

800,900.00 30,000.00

10) 800,900.00 5) 245,000.00

800,900.00 9) 80,030.00

325,030.00

160,000.00 (11 18) 9,000.00

160,000.00 9,000.00

85,000.00 (19 25,900,000.00 (12

85,000.00

- 25,900,000.00

25,900,000.00

DEUDORES DIVERSOSCREDITO !IPOTECARIO

TERRENOS

VENTAS

RENTAS COBRADAS POR

ANTICIPADO

INTERESES COBRADOS POR

ANTICIPADOS

INVERSION TEMPORAL

INTERESES PAGADOS POR

ANTICIPADO

Ejercicio Contable


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17) 137,000.00

137,000.00 21) 3,000.00

3,000.00

50,000.00 (20

50,000.00 26) 1,100,000.00

1,100,000.00

320,000.00 (22

320,000.00 22) 320,000.00

320,000.00

90,000.00 (23

90,000.00 23) 90,000.0090,000.00

25) 45,000.00$

45,000.00$ 16) 110,000.00

110,000.00

24) 45,000.00$

45,000.00$

DEVOLUCIONES SOBRE VENTA

GASTOS DE ADMINISTRACION

DESCUENTO SOBRE VENTA

ESQUEMAS DE MAYOR

GASTOS DE VENTA

OTROS GASTOS

OTROS INGRESOS

COSTOS DE MERCANCIA

ISR POR PAGAR

ISR

PTU POR PAGAR

PTU

Ejercicio Contable


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DEUDOR ACREEDOR CARGO ABONO DEUDOR ACREEDOR

BANCOS 41,215,000.00$ 8,526,730.00$ 32,688,270.00$

MERCANCAS 3,190,000.00$ 1,120,000.00$ 2,070,000.00$

DOCUMEN!OS "OR COBRAR 450,200.00$ -$ 450,200.00$

DEUDORES D#ERSOS 30,000.00$ -$ 30,000.00$

N#ERSONES !EM"ORAES 325,030.00$ -$ 325,030.00$

!ERRENOS 800,900.00$ -$ 800,900.00$

ED%CO 6,000,000.00$ -$ 6,000,000.00$

EQU"O DE COM"U!O 75,000.00$ -$ 75,000.00$

"RO#EEDORES -$ 55,000.00$ 55,000.00$

DOCUMEN!OS "OR "AGAR -$ 7,837,500.00$ 7,837,500.00$

SR "OR "AGAR -$ 320,000.00$ 320,000.00$

"!U "OR "AGAR -$ 90,000.00$ 90,000.00$

&"O!ECAS "OR "AGAR -$ 800,900.00$ 800,900.00$

REN!AS COBRADAS "ORAN!C"ADO -$ 160,000.00$ 160,000.00$

COS!O DE MERCANCAS 1,100,000.00$ -$ 1,100,000.00$

N!ERESES "AGADOS 9,000.00$ -$ 9,000.00$

DESC. SOBRE #EN!A 45,000.00$ 45,000.00$

DE#.SOBRE #EN!A 45,000.00$ -$ 45,000.00$

GAS!OS DE #EN!A 137,000.00$ -$ 137,000.00$

GAS!OS ADMNS!RA!#OS 110,000.00$ 110,000.00$

O!ROS GAS!OS 3,000.00$ -$ 3,000.00$

SR 320,000.00$ -$ 320,000.00$

"!U 90,000.00$ -$ 90,000.00$

N!ERESES COBRADOS -$ 85,000.00$ 85,000.00$

O!ROS NGRESOS -$ 50,000.00$ 50,000.00$

CA"!A SOCA -$ 9,000,000.00$ 9,000,000.00$

#EN!AS -$ 25,900,000.00$ 25,900,000.00$

53,945,130.00$ 53,945,130.00$ 44,298,400.00$ 44,298,400.00$

SADO %NA

BAAN'A DE COM"ROBACON

CUEN!AMO#MEN!OSSADO NCA



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#EN!AS !O!AES 25,900,000.00$

MENOS

DE#OUCONES SOBRE #EN!AS 45,000.00$

DESCUEN!OS SOBRE #EN!AS 45,000.00$ 90,000.00$

#EN!AS NE!AS 25,810,000.00$

N#EN!ARO NCA $-

COM"RAS 3,140,000.00$

MAS

GAS!OS DE COM"RA 50,000.00$

COM"RAS !O!AES 3,190,000.00$

MENOS

E#OUCONES SOBRE COM"RAS 20,000.00$

DESCUEN!OS SOBRE COM"RAS $- 20,000.00$

COM"RAS NE!AS 3,170,000.00$

!O!A MERCANCAS 3,170,000.00$

MENOS

N#EN!ARO %NA 2,070,000.00

COS!O DE #EN!AS 1,100,000.00$

U!DAD BRU!A 24,710,000.00$

GAS!OS DE #EN!A

"RO"AGANDA Y "UBCDAD 137,000.00$

GAS!OS DE ADMNS!RACON 110,000.00$ 247,000.00$

"RODUC!OS %NANCEROS

N!ERESES COBRADOS 85,000.00$

GAS!OS %NANCEROSN!ERESES "AGADOS 9,000.00$ 76,000.00$ 171,000.00$

U!DAD DE O"ERACN 24,539,000.00$

O!ROS GAS!OS

O!ROS GAS!OS 3,000.00$

O!ROS "RODUC!OS

D#DENDOS COBRADOS 50,000.00$

RESU!ADO NE!O EN!REO!ROS GAS!OS Y O!ROS

"RODUC!OS 47,000.00-$

U!DAD AN!ES DE SR Y "!U 24,586,000.00$

MENOS

M"UES!O SOBRE A REN!A 320,000.00$"AR!C"ACON DE OS

!RABAADORES EN ASU!DADES 90,000.00$ 410,000.00$

U!DAD NE!A DE EERCCO 24,176,000.00

* SA DE C#

ES!ADO DE RESU!ADOS

DE 01 DE ENERO A 31 DE DCEMBRE



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M"UES!OS "OR "AGAR

I"O

U!DAD DE EERCCOCA"!A SOCA

DOCUMEN!OS "OR "AGAR

CIRCULANTE

9,000,000.00$

TOTAL PASIVO # CAPITAL 18,263,400.00$

9,263,400.00$

CA"!A

9,000,000.00$!O!A CA"!A

REN!AS COBRADAS "OR AN!C"ADO

-$

TOTAL ACTIVO 42,439,400.00$

!O!A %O

!O!A D%ERDO

DIERIDO

* SA DE C#BAANCE O ES!ADO DE RESU!ADO DE S!UACON %NANCERA A 31 DE ENERO DE 2012

ACTIVO

CIRCULANTE

BANCOSMERCANCASDOCUMEN!OS "OR COBRADEUDORES D#ERSOS

32,688,270.00$2,070,000.00$

450,200.00$30,000.00$

PASIVO

55,000.00$7,837,500.00$

"RO#EEDORES

8,302,500.00$!O!A CRCUAN!E410,000.00$

N#ERSONES !EM"ORAE

TOTAL PASIVO

6,875,900.00$!O!A %O

35,563,500.00$325,030.00$

160,000.00$

I"O

&"O!ECAS "OR "AGAR 800,900.00$800,900.00$

160,000.00$

!O!A CRCUAN!E

EQU"O DE COM"U!O

!ERRENOSED%CO

75,000.00$

800,900.00$6,000,000.00$



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Ejercicio 3 contabilidad y costos

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