7/27/2019 Excel 7.3 Yeenia Guanochanga
1/20
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
Ventas presupuestadas = 90,000$
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
7/27/2019 Excel 7.3 Yeenia Guanochanga
2/20
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
Ventas presupuestadas = 90,000$
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 =
7/27/2019 Excel 7.3 Yeenia Guanochanga
3/20
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
7/27/2019 Excel 7.3 Yeenia Guanochanga
4/20
(-) 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
al 31 de Diciembre 2002
ESTADO DE RESULTADOSEl Lder S.A
al 31 de Diciembre 2002
PRESUPUESTO DE FLUJO DE EFECTIEl Lder S.A
7/27/2019 Excel 7.3 Yeenia Guanochanga
5/20
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
7/27/2019 Excel 7.3 Yeenia Guanochanga
6/20
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
budgeted Sales = 90,000$
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
7/27/2019 Excel 7.3 Yeenia Guanochanga
7/20
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
budgeted Sales = 90,000$
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 =
7/27/2019 Excel 7.3 Yeenia Guanochanga
8/20
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 =
7/27/2019 Excel 7.3 Yeenia Guanochanga
9/20
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
to December 31, 2002
CASH FLOW BUDGETEl Lder S.A
to December 31, 2002
CONCEPTUAL
7/27/2019 Excel 7.3 Yeenia Guanochanga
10/20
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
7/27/2019 Excel 7.3 Yeenia Guanochanga
11/20
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
7/27/2019 Excel 7.3 Yeenia Guanochanga
12/20
10% mayor q MO
2,700$ (+MO)
29,700$
en el siguiente
TOTAL90,000$
periodo
7/27/2019 Excel 7.3 Yeenia Guanochanga
13/20
TOTAL
32,000$
TAS PRESUPUESTADA
Utilizada
7/27/2019 Excel 7.3 Yeenia Guanochanga
14/20
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
7/27/2019 Excel 7.3 Yeenia Guanochanga
15/20
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$
TOTAL CAPITAL 63,400$
+PATRIMONIO 105,600$
O
7/27/2019 Excel 7.3 Yeenia Guanochanga
16/20
30,000$
5,000$
TOTAL SHORT TERM 35,000$
yable 5,000$
TOTAL LIABILITIES 40,000$
UNTANT
uted 40,000$
20,000$
TOTAL CAPITAL 60,000$
TIES + HERITAGE 100,000$
he preparation of the statement of financial position
7/27/2019 Excel 7.3 Yeenia Guanochanga
17/20
10% > MO2,700$ (+MO)
29,700$
TOTAL
90,000$
7/27/2019 Excel 7.3 Yeenia Guanochanga
18/20
riod
TOTAL
32,000$
7/27/2019 Excel 7.3 Yeenia Guanochanga
19/20
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$
7/27/2019 Excel 7.3 Yeenia Guanochanga
20/20
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$
TOTAL CAPITAL 63,400$
TIES + HERITAGE 105,600$
Top Related