Professional Documents
Culture Documents
2000000
7929600
12
1888000
7929600
7929600
1180000
7929600
7929600
1044000
264000
600000
650075
9929600
90000
662000
6378075
33
39
4000000
400000
1000000
500000
900000
5000000
42
45
1888000
3000000
662000
4200000
600000
1888000
662000
4200000
2488000
600000
5488000
59
60
400000
400000
63
1600000
1600000
68
508475
500000
508475
500000
44413275
44413275
20
4000000
1600000
5600000
30
4200000
800000
800000
4200000
40
41
288000
1209600
1044000
1044000
180000
264000
90000
100000
1134000
1144000
264000
91525
650075
1473600
1473600
46
50
1180000
1180000
2000000
2000000
1180000
800000
1980000
61
69
4200000
4200000
62
1600000
1308000
1600000
100000
1408000
70
6720000
6720000
10
12
20
30
33
39
40 IGV
41
42
45
46
50
59
60
61
62
63
68
69
70
SALDOS
DEUDOR
ACREEDOR
3,551,525.00
1,400,000.00
800,000.00
5,000,000.00
900,000.00
10,000.00
3,000,000.00
3,538,000.00
800,000.00
2,000,000.00
400,000.00
1,600,000.00
1,600,000.00
1,408,000.00
508,475.00
500,000.00
4,200,000.00
6,720,000.00
18,968,000.00
18,968,000.00
AJUSTES
DEBE
HABER
INVENTARIO
ACTIVO
PAS. Y PAT.
3,551,525.00
1,400,000.00
800,000.00
5,000,000.00
900,000.00
10,000.00
3,000,000.00
3,538,000.00
800,000.00
2,000,000.00
400,000.00
4,200,000.00
4,200,000.00
10,751,525.00
10,751,525.00
10,648,000.00
103,525.00
10,751,525.00
RESULT.POR NATURAL.
PERDIDA
GANANCIA
1,600,000.00
2,600,000.00
1,408,000.00
508,475.00
500,000.00
6,616,475.00
103,525.00
6,720,000.00
6,720,000.00
6,720,000.00
6,720,000.00
RESULT.POR FUNCION
PERDIDA
GANANCIA
CUENTAS
10
12
20
30
33
39
BALANCE
FINAL
INICIAL
3,551,525.00
2,000,000.00
VARIACIONES
AUMENTO
DISMINUCIN
1,551,525.00
DEBE
AJUSTES
HABER
7,929,600.00
1,400,000.00
800,000.00
5,000,000.00
900,000.00
4,000,000.00
0.00
4,000,000.00
400,000.00
2,600,000.00
42
45
46
46
50
59
10,000.00
3,000,000.00
0.00
3,000,000.00
3,538,000.00
4,200,000.00
800,000.00
2,000,000.00
503,525.00
60
61
62
63
68
69
70
89
10,000.00
0.00
500,000.00
1,209,600.00
288,000.00
91,525.00
180,000.00 914,075.00
108,000.00
156,000.00
1,144,000.00
1,888,000.00
600,000.00
1,134,000.00
800,000.00
1,180,000.00
800,000.00
103,525.00
4,013,525.00
103,525.00
###
1,600,000.00
2,600,000.00
1,408,000.00
508,475.00
500,000.00
0.00
###
1,600,000.00
2,600,000.00
1,408,000.00
508,475.00
500,000.00
6,720,000.00
6,720,000.00
103,525.00
6,720,000.00
5.- Procedemos a hacer las
eliminaciones en las
columnas "Ajustes" con
respecto a las cuentas de
resultado por naturaleza,
colocandolas en la columna
contraria.
-1,134,000.00
-2,488,000.00
662,000.00
1,180,000.00
103,525.00
6,720,000.00
7,929,600.00
-914,075.00
2,488,000.00
662,000.00
4,013,525.00
800,000.00
1,000,000.00
500,000.00
0.00
2,000,000.00
400,000.00
7,929,600.00
OPERACIN
2,600,000.00
800,000.00
1,000,000.00
40 IGV
40 EsSalud
40 ONP
41
FLUJO FINAL
DEBE
HABER
###
###
-662,000.00
-1,180,000.00
###
3,393,525.00
-1,180,000.00
-662,000.00
7,929,600.00
-2,488,000.00
-1,134,000.00
Pago de tributos
-914,075.00
3,393,525.00
-1,180,000.00
-1,180,000.00
-662,000.00
-662,000.00
1,551,525.00
Saldo inicial
2,000,000.00
Saldo final
3,551,525.00
Las entidades que presentan el Estado de Flujo de Efectivo a CONASEV, lodebe hacer aplicando
el Mtodo Directo, segn lo estipulado por la Resolucin General N 010-2008-EF del 07.03.2008.
Utilidad neta
103,525.00
Depreciacion y amortizacion
500,000.00
2,600,000.00
-800,000.00
1,000,000.00
-10,000.00
3,393,525.00
Adquisiciones de IME
-1,180,000.00
Venta de IME
Adquisicion de intangible
Venta de intangible
Adquisiciones de inversiones a LP
Variacion de ganancias no realizadas en inversiones a LP
Venta de inversiones a LP
Efectivo y equiv. De efectivo de actividades de inversion
-1,180,000.00
Bonos emitidos
Pago de bonos
Incremento en cuentas por pagar diversas
-662,000.00
-662,000.00
1,551,525.00
saldo inicial
2,000,000.00
saldo final
3,551,525.00