Excel 7.3 Yeenia Guanochanga

7/27/2019 Excel 7.3 Yeenia Guanochanga

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ACTIVOS PASIVOS

CIRCULANTE A CORTO PLA

Efectivo 2,000$ Proveedores

Clientes 15,000$ Documentos

Inventario de Art. Termin 5,000$

TOTAL CIRCULANTE 22,000$

A LARGO PLA

NO CIRCULANTE Obligaciones

Terreno 43,000$Edificio y Equipo 40,000$

Depreciacin Acumulada 5,000$ CAPITAL CON

TOTAL NO CIRCULANTE 78,000$ Capital aport

Capital ganad

ACTIVO TOTAL 100,000$ TOTAL PASIV

Se proporciona adems los siguientes datos:

1) El presupuesto de ventas es de $90000

Ventas presupuestadas = 90,000$

2) El presupuesto de materia prima requerida es igual al 25% del presupuesto de ventas


MP Requerida = 25% Ventas presupuestadas

MP Requerida = 22,500$

EJERCICIO 7.3

3) La compaa El Lder S.A, presenta su balance general al 31 de diciembre de 2001 y pi

presupuestado para 2002:

BALANCE GENERALAl 31 de Diciembre de 2001


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3) El presupuesto de compra de materiales es de $32000

Compra de Materiales = 32,000$

4) El presupuesto de mano de obra es igual al 30% de las ventas presupuestadas


Mano de obra = 30% Ventas presupuestadas

Mano de obra = 27,000$

5) El presupuesto de gastos de fabricacin indirectos es 10% mayor que el de mano de obra

Ventas presupuestadas = 90,000$ Gastos de fab indirectos =

Gastos de fab indirectos =

Mano de obra = 30% Ventas presupuestadas Gastos de fab indirectos =

Mano de obra = 27,000$

6) El presupuesto de gastos de operacin es de $7000

Gastos de Operacin = 7,000$ Con deprec

2,000$

Gastos de Operacin = 5,000$ sin deprec

7) El inventario final deseado de artculos terminados es de $ 4600

Inventario Final Deseado de Artculos Terminados = 4,600$

8) El 85% de las ventas de 2002 se cobran en dicho periodo mientras que el 15% restante se cobra

Cobro:

2002 = 85% Ventas

2003 = 15% Ventas

2002 2003Ventas presupuestadas 90,000$ 76,500$ 13,500$

9) La cuenta de clientes de 2001 se cobrar en 2002

Cuenta Clientes 2001 = #REF!

10) Se pagar un 80% de compras de materiales en 2002. El 20% restante se pagar en el siguiente

Depreciacin presupuestada =


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Pagos:

2002 = 80%

2003 = 20%

2002 2003

Compra de Materiales 32,000$ 25,600$ 6,400$

11) La depreciacin presupuestada asciende a $ 2000 ( corresponde a GIF)

2,000$

12) Se pedir un prstamo de $15000 a corto plazo

Prstamo a corto plazo = 15,000$

13) Se liquidar la cuenta de proveedores de 2001

Pago Proveedores 2001 = #REF!

14) El saldo mnimo de efectivo que debe mantenerse es de $2000

Saldo mnimo de efectivo = 2,000$

Se pide:

Elaborar el Estado de Situacin Financiera presupuestada para 2002

ESTADO DE RESULTADOS COSTO DE VE

Ventas Materia Prim

Compra de Materiales

Compra de Materiales

Depreciacin presupuestada =

SOLUCIN EJERCICIO 7.3

MARCO CONCEPTUAL


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(-) Costo de Ventas (+) Mano de

(=) Utilidad bruta en Ventas (+) Gastos de

(-) Gastos de Operacin (=) COSTO DE

(=) Utilidad de Operacin (+) Inv Inicial

(=) Disponible

(-) Inv Final d

(=) COSTO DE

Materia Prima Utilizada

(+) Mano de Obra Directa

(+) Gastos de Fabricacin

(=) COSTO DE PRODUCCIN

(+) Inv Inicial de Productos Terminados

(=) Disponible de Productos Terminados

(-) Inv Final de Productos Terminados

(=) COSTO DE VENTAS

Ventas 90,000$

(-) Costo de Ventas (79,600)$

(=) Utilidad bruta en Ventas 10,400$

(-) Gastos de Operacin (7,000)$

(=) Utilidad de Operacin 3,400$

ENTRADAS

Ventas cobradas

Cobros de Cts x cobrar ao anterior (2001)

al 31 de Diciembre 2002

COSTO DE VENTAS PRESUPUESTADEl Lder S.A


ESTADO DE RESULTADOSEl Lder S.A


PRESUPUESTO DE FLUJO DE EFECTIEl Lder S.A


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Prstamo

TOTAL ENTRADAS

SALIDAS

Pagos compra de materiales

Pago cts por pagar ao anterior (2001)

SalariosGastos de Fabricacin

Gastos de Operacin

TOTAL DE SALIDAS

(=) DIFERENCIA

(+) Saldo Inicial

(=) Sobrante o faltante

(+) Financiamiento

(=) SALDO AL 31/12/2002

ACTIVOS PASIVOS

CIRCULANTE A CORTO PLA

Efectivo 2,000$ Proveedores

Clientes 13,500$ Documentos

Inventario Final de MP 9,500$

Inventario Final de Pro ter. 4,600$

TOTAL CIRCULANTE 29,600$ A LARGO PLA

NO CIRCULANTE ObligacionesTerreno 43,000$

Edificio y Equipo 40,000$

Depreciacin Acumulada (7,000)$ CAPITAL CON

TOTAL NO CIRCULANTE 76,000$ Capital aport

Capital ganad

ACTIVO TOTAL 105,600$ TOTAL PASIV

BALANCE GENERAL PRESUPUESTAEl Lder S.A

Al 31 de Diciembre de 2002


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ASSETS LIABILITIES

CURRENT SHORT TERM

Cash 2,000$ suppliers

Customers 15,000$ Notes payabl

Finished Goods Inventory 5,000$TOTAL CURRENT 22,000$

LONG-TERM

NO CURRENT Obligations p

Ground 43,000$

Building and Equipment 40,000$

Accumulated Depreciation 5,000$ CAPITAL ACC

TOTAL NON-CURRENT 78,000$ Capital contri

Capital cattle

TOTAL ASSETS 100,000$ TOTAL LIABILI

It also provides the following information:

1) The sales budget is $ 90,000

budgeted Sales = 90,000$

2)The materials budget required is equal to 25% of sales budget


EXERCISE 7.3

3) The company "Leader SA" presents its balance sheet at December 31, 2001 and calls for tbudgeted for 2002:

BALANCE SHEETAt December 31, 2001


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Required MP = 25% Ventas presupuestadas

Required MP = 22,500$

3) The materials purchases budget is $ 32,000

Purchase Materials = 32,000$

4)The work budget is equal to 30% of budgeted sales


Labor = 30% Ventas presupuestadas

Labor = 27,000$

5) The budget of indirect manufacturing costs is 10% higher than the labor

budgeted Sales = 90,000$ Indirect manufacturing costIndirect manufacturing cost

Labor = 30% budgeted Sales Indirect manufacturing cost

Labor= 27,000$

6) The operating expense budget is $ 7000

Operating Expenses = 7,000$ Con deprec

2,000$Operating Expenses = 5,000$ sin deprec

7) The desired ending inventory of finished goods is $ 4,600

Desired Ending Inventory of Finished Goods = 4,600$

8) 85% of 2002 sales are charged in that period while 15% will be charged on the following

collection:

2002 = 85% Sales

2003 = 15% Sales

2002 2003

budgeted Sales 90,000$ 76,500$ 13,500$

9) The 2001 account customers will be charged in 2002

Account Customers 2001 = #REF!

Depreciation budgeted =


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10) It will pay 80% of purchases of materials in 2002. The remaining 20% will be paid in the next p

Payments:

2002 = 80%

2003 = 20%

2002 2003

Compra de Materiales 32,000$ 25,600$ 6,400$

11)The budgeted depreciation is $ 2000 (corresponds to GIF)

2,000$

12) It will borrow $ 15,000 short-term

Short term loan = 15,000$

13)They settled accounts payable 2001

pay Suppliers 2001 = #REF!

14) The minimum cash balance that must be maintained is $ 2000

Minimum cash balance = 2,000$

PERFORM:

Prepare the Statement of Financial Position budgeted for 2002

EXERCISE SOLUTION 7.3

Purchase Materials

Purchase Materials

Depreciation budgeted =


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STATEMENT COST OF SALE

Sales Raw Material

(-) Cost of Sales (+) Direct Lab

(=)Gross profit on sales (+) Manufact

(-) Operating Expenses (=)COST OF P(=) Operating Income (+) Opening S

(=) Finished G

(-) Finished G

(=) COST OF S

Raw Material Used

(+) Direct Labor

(+) Manufacturing expenses

(=) COST OF PRODUCTION

(+) Inventory Initial Finished Products

(=) Finished Goods Available

(-) Inventory Final of finished products

(=) COST OF SALES

Sales 90,000$

(-) Cost of Sales (79,600)$

(=) Gross profit on sales 10,400$(-) Operating Expenses (7,000)$

(=) Operating Income 3,400$

COST OF SALES BUDGETEDEl Lder S.A

to December 31, 2002

STATEMENTEl Lder S.A


CASH FLOW BUDGETEl Lder S.A


CONCEPTUAL


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TICKETS

Deferred revenues

Collections of Cts x charge last year (2001)

loan

TOTAL ENTRIES

DEPARTURES Payments purchase of materials

Accounts payable payment year (2001)

Salaries

Manufacturing expenses

Operating Expenses

TOTAL OUTPUT

(=) DIFFERENCE

(+) Initial Balance

(=) Surplus or missing

(+) Funding

(=) BALANCE AL 31/12/2002

ASSETS LIABILITIES

CURRENT SHORT TERM

cash 2,000$ suppliers

customers 13,500$ Notes payabl

Final Inventory of RM 9,500$Final Inventory of Pro. Fin. 4,600$

TOTAL CURRENT 29,600$ LONG-TERM

NO CURRENT Obligations p

ground 43,000$

Building and Equipment 40,000$

Accumulated Depreciation (7,000)$ CAPITAL ACC

TOTAL NON-CURRENT 76,000$ Capital contri

Capital cattle

TOTAL ASSETS 105,600$ TOTAL LIABILI

Al 31 de Diciembre de 2002

BALANCE SHEET BUDGETEDEl Lder S.A


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O

30,000$

or pagar 5,000$

TOTAL A CORTO PLAZO 35,000$

O

or pagar 5,000$

TOTAL PASIVO 40,000$

ABLE

do 40,000$

o 20,000$

TOTAL CAPITAL 60,000$

+PATRIMONIO 100,000$

de la elaboracin del estado de situacin financiera


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10% mayor q MO

2,700$ (+MO)

29,700$

en el siguiente

TOTAL90,000$

periodo


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TOTAL

32,000$

TAS PRESUPUESTADA

Utilizada


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bra Directa

Fabricacin

PRODUCCIN

e Productos Terminados

de Productos Terminados

Productos Terminados

VENTAS

22,500$

27,000$

29,700$

79,200$

5,000$

84,200$

(4,600)$

79,600$

2002

76,500$

15,000$

A

O


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15,000$

106,500$

25,600$

30,000$

27,000$ 29,700$

5,000$

117,300$

(10,800)$

2,000$

(8,800)$

10,800$

2,000$

O

6,400$

or pagar 30,800$

TOTAL A CORTO PLAZO 37,200$

O

or pagar 5,000$TOTAL PASIVO 42,200$

ABLE

do 40,000$

o 23,400$


+PATRIMONIO 105,600$

O


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30,000$

5,000$

TOTAL SHORT TERM 35,000$

yable 5,000$

TOTAL LIABILITIES 40,000$

UNTANT

uted 40,000$

20,000$


TIES + HERITAGE 100,000$

he preparation of the statement of financial position


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10% > MO2,700$ (+MO)

29,700$

TOTAL

90,000$


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riod

TOTAL

32,000$


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S BUDGETED

Used

r

ring expenses

ODUCTIONock of Finished Goods

oods Available

ods Ending Inventory

LES

22,500$

27,000$

29,700$

79,200$

5,000$

84,200$

(4,600)$

79,600$


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2002

76,500$

15,000$

15,000$

106,500$

25,600$

30,000$

27,000$

29,700$

5,000$

117,300$

(10,800)$

2,000$

(8,800)$

10,800$

2,000$

6,400$

30,800$

TOTAL SHORT TERM 37,200$

yable 5,000$

TOTAL LIABILITIES 42,200$

UNTANT

uted 40,000$

23,400$


TIES + HERITAGE 105,600$

Excel 7.3 Yeenia Guanochanga

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