Professional Documents
Culture Documents
Sello del
DIARIO GENERAL Registro
C/C 002
COMPRAS 005 700,000.00
BANCO 002
Compra de Mercancia mediante cheque 001
DIARIO GENERAL
Movimiento de Contabilidad mes de
Fecha Descripcin Ref. Debe
Vienen del Folio n 2 17,565,000.00
09/02/2013 C/C 008
GASTOS ELECTRICIDAD 012 75,000.00
GASTOS AGUA 013 175,000.00
CAJA 006
CANCELACIN DE AGUA Y LUZ
C/C 011
CUENTAS POR PAGAR 014 60,000.00
DEVOLUCIONES EN COMPRAS 016
DEVOLUCIONES EN COMPRAS DE MERCANCIA COMPRADA A CREDITO
Sello del
DIARIO GENERAL Registro
DIARIO GENERAL
Movimiento de Contabilidad mes de
Fecha Descripcin Ref. Debe
Vienen del Folio n 4 29,251,000.00
29/02/2013 C/C 021
CAJA 006 1,100,000.00
MOBILIARIO 008
INGRESO POR VENTAS DE ACTIVO FIJO 019
Venta de Maquina de Escribir
C/C 022
EFECTOS POR COBRAR 010 1,500,000.00
CUENTAS POR COBRAR 020
Se Acepta Giro por venta del da 22
DIARIO GENERAL
ontabilidad mes de Febrero 2013
Haber
10,000,000.00
700,000.00
2,905,000.00
900,000.00
400,000.00
560,000.00
1,700,000.00
400,000.00
17,565,000.00
Folio N. 03
DIARIO GENERAL
to de Contabilidad mes de
Haber
17,565,000.00
250,000.00
1,200,000.00
15,000.00
60,000.00
500,000.00
2,000,000.00
1,500,000.00
23,090,000.00
Folio N. 04
DIARIO GENERAL
to de Contabilidad mes de
Haber
23,090,000.00
280,000.00
140,000.00
1,900,000.00
1,140,000.00
1,000.00
1,000,000.00
1,700,000.00
29,251,000.00
Folio N. 05
DIARIO GENERAL
to de Contabilidad mes de
Haber
29,251,000.00
800,000.00
300,000.00
1,500,000.00
31,851,000.00
CUENTA REF
BANCO 002 9
INVENTARIO 003 1
FELIX ALVAREZ - CUENTA CAPITAL 004 2
COMPRAS 005 3
CAJA 006 10
VENTAS 007 3
MOBILIARIO 008 2
EFECTOS POR PAGAR 009 3
CUENTAS POR COBRAR 010 4
GASTOS DE ALQUILER 011 1
GASTOS ELECTRICIDAD 012 1
GASTOS AGUA 013 1
CUENTAS POR PAGAR 014 4
FLETES EN COMPRAS 015 1
DEVOLUCIONES EN COMPRA 016 1
REPARACIONES MAQUINA DE ESCRIBIR 017 1
COMISIONES Y GASTOS BANCARIOS 018 1
INGRESOS POR VENTAS DE ACTIVO FIJO 019 1
EFECTOS POR COBRAR 020 1
NOMBRE DE LA EMPRESA:
LIBRO MAYOR
Nombre de la Cuenta: BANCO
LIBRO MAYOR
Nombre de la Cuenta: VENTAS
2013-02-23 Pago de Mercancia del dia 10 con Cheque 004 017 1,140,000.0
NOMBRE DE LA EMPRESA:
LIBRO MAYOR
Nombre de la Cuenta: FLETES EN COMPRA
LIBRO MAYOR
Haber Saldo
9,000,000.0
700,000.0 8,300,000.0
2,905,000.0 5,395,000.0
6,295,000.0
400,000.0 5,895,000.0
500,000.0 5,395,000.0
1,140,000.0 4,255,000.0
1,000.0 4,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
5,254,000.0
FOLIO N 3
LIBRO MAYOR
Haber Saldo
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
1,000,000.0
FOLIO N 4
LIBRO MAYOR
Haber Saldo
10,000,000.0 -10,000,000.0
1,500,000.0 -11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
-11,500,000.0
FOLIO N 5
LIBRO MAYOR
Haber Saldo
700,000.0
1,900,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
4,400,000.0
FOLIO N 6
LIBRO MAYOR
Haber Saldo
2,905,000.0
400,000.0 2,505,000.0
250,000.0 2,255,000.0
15,000.0 2,240,000.0
3,740,000.0
280,000.0 3,460,000.0
3,860,000.0
1,000,000.0 2,860,000.0
4,560,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
5,660,000.0
FOLIO N 7
LIBRO MAYOR
Haber Saldo
900,000.0 -900,000.0
1,700,000.0 -2,600,000.0
1,900,000.0 -4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
-4,500,000.0
FOLIO N 8
LIBRO MAYOR
Haber Saldo
960,000.0
800,000.0 160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
160,000.0
FOLIO N 9
LIBRO MAYOR
Haber Saldo
560,000.0 -560,000.0
2,000,000.0 -2,560,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
-2,280,000.0
FOLIO N 10
LIBRO MAYOR
Haber Saldo
1,700,000.0
3,200,000.0
1,700,000.0 1,500,000.0
1,500,000.0 0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
FOLIO N 11
LIBRO MAYOR
Haber Saldo
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
400,000.0
FOLIO N 12
LIBRO MAYOR
Haber Saldo
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
75,000.0
FOLIO N 13
LIBRO MAYOR
Haber Saldo
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
175,000.0
FOLIO N 14
LIBRO MAYOR
Haber Saldo
1,200,000.0 -1,200,000.0
-1,140,000.0
140,000.0 -1,280,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
-140,000.0
FOLIO N 15
LIBRO MAYOR
Haber Saldo
0.0 15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
15,000.0
FOLIO N 16
LIBRO MAYOR
RA
Haber Saldo
60,000.0 -60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
-60,000.0
FOLIO N 17
LIBRO MAYOR
S DE ESCRIBIR
Haber Saldo
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
140,000.0
FOLIO N 18
LIBRO MAYOR
NCARIOS
Haber Saldo
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
1,000.0
FOLIO N 19
LIBRO MAYOR
ACTIVO FIJO
Haber Saldo
300,000.0 -300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
-300,000.0
FOLIO N 20
LIBRO MAYOR
Haber Saldo
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
1,500,000.0
DISTRIBUIDORA ALVAREZ
DIFERENCIA 0.00
DISTRIBUIDORA ALVAREZ
Balance General
Al 31/12/2013
ACTIVO
Circulante
Banco 5,254,000.00
Caja 5,660,000.00
Inventario de Mercancia (f) 1,750,000.00
Efectos por Cobrar 1,500,000.00
Total Circulante 14,164,000.00
Fijo o Propiedad, Planta y Equipos
Mobiliario y Equipo 160,000.00
Total Fijo o Propiedad, Planta y Equipos 160,000.00
TOTAL ACTIVO 14,324,000.00
PASIVO Y PATRIMONIO
PASIVO
A corto Plazo
Efectos por Pagar 2,280,000.00
Cuentas por Pagar 140,000.00
TOTAL PASIVO 2,420,000.00
PATRIMONIO
Capital Pagado 11,500,000.00
Utilidad del Ejercicio 404,000.00
Reserva Legal
TOTAL PATRIMONIO 11,904,000.00
TOTAL PASIVO Y PATRIMONIO 14,324,000.00
-
DISTRIBUIDORA ALVAREZ
Estado de Resultados del 01/01/2013 al 31/12/2013
VENTAS
Ventas Brutas 4,500,000.00
Ventas Netas 4,500,000.00
(-) Costo de Ventas
Inventario de Mercancia (i) 1,000,000.00
Compras 4,400,000.00
Fletes en compras 15,000.00
Devoluciones en compras 60,000.00
Inventario de Mercancia (f) 1,750,000.00
Costo de Ventas 3,605,000.00
Utilidad Bruta en Ventas 895,000.00
(-) Gastos de Operacin
GASTOS DE ALQUILER 400,000.00
SERVICIO DE ELECTRICIDAD 75,000.00
GASTOS DE AGUA 175,000.00
GASTOS DE REPARACIONES Y MTTOS 140,000.00
Total Gastos de Operacin 790,000.00
Utilidad Bruta en Operaciones 105,000.00
Otros Ingresos y Egresos
Venta de activo fijo 300,000.00
Comisiones y Gastos Bancarios 1,000.00
Total Egresos 299,000.00
Utilidad Neta 404,000.00