ingles

1. PROYECTO CONTABILIDAD III
«TODO JEANS»
Integrantes
 Lizet Carbonel
 Jhoel Chiroque
 Jaqueline Huaman
 Claudia Valle

2. Descripción de la Actividad Económica de la Empresa
La empresa Sanfetex S.A.C se dedica a la comercialización de
prendas de vestir para damas y caballeros elaboradas de tela
jean.

3. Mercaderías y Mercado
Productos:
Short , falda larga, Minifalda, vestido, Chaleco,
Pantalón, overol, casaca, camisa y cartera
Mercado:
Ripley , Saga Falabella, Oeschle, Topy Top,
Tottus y Paris

4. Kardex
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 5000 S/. 37.00 S/. 0.00 S/. 0.00 S/. 185,000.00
03-Ene Compra 5000 10000 S/. 35.50 S/. 36.25 S/. 177,500.00 S/. 0.00 S/. 362,500.00
08-Ene Venta 8000 2000 S/. 36.25 S/. 0.00 S/. 290,000.00 S/. 72,500.00
12-Ene Compra 3000 5000 S/. 36.80 S/. 36.58 S/. 110,400.00 S/. 0.00 S/. 182,900.00
16-Ene Venta 4000 1000 S/. 36.58 S/. 0.00 S/. 146,320.00 S/. 36,580.00
20-Ene Compra 2000 3000 S/. 37.00 S/. 36.86 S/. 74,000.00 S/. 0.00 S/. 110,580.00
26-Ene Venta 2500 500 S/. 36.86 S/. 0.00 S/. 92,150.00 S/. 18,430.00
S/. 528,470.00
METODO PROMEDIO - SHORT
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 2000 S/. 40.00 S/. 0.00 S/. 0.00 S/. 80,000.00
02-Ene Compra 2500 4500 S/. 40.50 S/. 40.28 S/. 101,250.00 S/. 0.00 S/. 181,250.00
08-Ene Venta 3500 1000 S/. 40.28 S/. 0.00 S/. 140,972.22 S/. 40,277.78
15-Ene Compra 4000 5000 S/. 40.80 S/. 40.70 S/. 163,200.00 S/. 0.00 S/. 203,477.78
20-Ene Venta 3000 2000 S/. 40.70 S/. 0.00 S/. 122,086.67 S/. 81,391.11
24-Ene Compra 1000 3000 S/. 41.00 S/. 40.80 S/. 41,000.00 S/. 0.00 S/. 122,391.11
28-Ene Venta 2500 500 S/. 40.80 S/. 0.00 S/. 101,992.59 S/. 20,398.52
S/. 365,051.48
METODO PROMEDIO - FALDA LARGA
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES

5. ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 1500 S/. 31.00 S/. 0.00 S/. 0.00 S/. 46,500.00
03-Ene Compra 1000 2500 S/. 31.50 S/. 31.20 S/. 31,500.00 S/. 0.00 S/. 78,000.00
12-Ene Venta 1400 1100 S/. 31.20 S/. 0.00 S/. 43,680.00 S/. 34,320.00
18-Ene Venta 900 200 S/. 31.20 S/. 0.00 S/. 28,080.00 S/. 6,240.00
21-Ene Compra 1200 1400 S/. 32.00 S/. 31.89 S/. 38,400.00 S/. 0.00 S/. 44,640.00
27-Ene Venta 700 700 S/. 31.89 S/. 0.00 S/. 22,320.00 S/. 22,320.00
S/. 94,080.00
METODO PROMEDIO - CARTERA
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 5000 S/. 26.00 S/. 0.00 S/. 0.00 S/. 130,000.00
03-Ene Compra 3000 8000 S/. 26.50 S/. 26.19 S/. 79,500.00 S/. 0.00 S/. 209,500.00
12-Ene Venta 6500 1500 S/. 26.19 S/. 0.00 S/. 170,218.75 S/. 39,281.25
18-Ene Venta 1000 500 S/. 26.19 S/. 0.00 S/. 26,187.50 S/. 13,093.75
21-Ene Compra 4000 4500 S/. 27.00 S/. 26.91 S/. 108,000.00 S/. 0.00 S/. 121,093.75
24-Ene Venta 3000 1500 S/. 26.91 S/. 0.00 S/. 80,729.17 S/. 40,364.58
28-Ene Compra 2500 4000 S/. 28.00 S/. 27.59 S/. 70,000.00 S/. 0.00 S/. 110,364.58
31-Ene Venta 3000 1000 S/. 27.59 S/. 0.00 S/. 82,773.44 S/. 27,591.15
S/. 359,908.85
METODO PROMEDIO - MINI FALDA
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES

6. ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 2000 S/. 50.00 S/. 0.00 S/. 0.00 S/. 100,000.00
03-Ene Compra 3200 5200 S/. 51.00 S/. 50.62 S/. 163,200.00 S/. 0.00 S/. 263,200.00
12-Ene Venta 3000 2200 S/. 50.62 S/. 0.00 S/. 151,846.15 S/. 111,353.85
18-Ene Venta 2000 200 S/. 50.62 S/. 0.00 S/. 101,230.77 S/. 10,123.08
21-Ene Compra 4000 4200 S/. 55.00 S/. 54.79 S/. 220,000.00 S/. 0.00 S/. 230,123.08
24-Ene Venta 3500 700 S/. 54.79 S/. 0.00 S/. 191,769.23 S/. 38,353.85
28-Ene Compra 2000 2700 S/. 60.00 S/. 58.65 S/. 120,000.00 S/. 0.00 S/. 158,353.85
27-Ene Venta 2200 500 S/. 58.65 S/. 0.00 S/. 129,029.06 S/. 29,324.79
S/. 573,875.21
METODO PROMEDIO - VESTIDO
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 2000 S/. 52.00 S/. 0.00 S/. 0.00 S/. 104,000.00
02-Ene Compra 3000 5000 S/. 54.50 S/. 53.50 S/. 163,500.00 S/. 0.00 S/. 267,500.00
08-Ene Venta 3500 1500 S/. 53.50 S/. 0.00 S/. 187,250.00 S/. 80,250.00
15-Ene Compra 4000 5500 S/. 56.50 S/. 55.68 S/. 226,000.00 S/. 0.00 S/. 306,250.00
16-Ene Venta 4000 1500 S/. 55.68 S/. 0.00 S/. 222,727.27 S/. 83,522.73
21-Ene Compra 3500 5000 S/. 57.00 S/. 56.60 S/. 199,500.00 S/. 0.00 S/. 283,022.73
28-Ene Venta 4500 500 S/. 56.60 S/. 0.00 S/. 254,720.45 S/. 28,302.27
S/. 664,697.73
METODO PROMEDIO - OVEROL
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES

7. ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 10000 S/. 40.50 S/. 405,000.00
02-Ene Compra 2000 12000 S/. 42.80 S/. 40.88 S/. 85,600.00 S/. 0.00 S/. 490,600.00
09-Ene Venta 7500 4500 S/. 40.88 S/. 0.00 S/. 306,625.00 S/. 183,975.00
16-Ene Compra 1500 6000 S/. 44.70 S/. 41.84 S/. 67,050.00 S/. 0.00 S/. 251,025.00
20-Ene Venta 2500 3500 S/. 41.84 S/. 0.00 S/. 104,593.75 S/. 146,431.25
24-Ene Compra 5000 8500 45.9 S/. 44.23 S/. 229,500.00 S/. 0.00 S/. 375,931.25
28-Ene Venta 6000 2500 S/. 44.23 S/. 0.00 S/. 265,363.24 S/. 110,568.01
S/. 676,581.99
METODO PROMEDIO - PANTALON
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 700 S/. 51.70 S/. 36,190.00
03-Ene Compra 10000 10700 S/. 53.50 S/. 53.38 S/. 535,000.00 S/. 0.00 S/. 571,190.00
12-Ene Venta 2000 8700 S/. 53.38 S/. 0.00 S/. 106,764.49 S/. 464,425.51
18-Ene Venta 5000 3700 S/. 53.38 S/. 0.00 S/. 266,911.21 S/. 197,514.30
21-Ene Compra 5000 8700 S/. 54.80 S/. 54.20 S/. 274,000.00 S/. 0.00 S/. 471,514.30
27-Ene Venta 6000 2700 S/. 54.20 S/. 0.00 S/. 325,182.28 S/. 146,332.02
S/. 698,857.98
METODO PROMEDIO - CASACA
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES

8. ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 2000 S/. 33.00 S/. 66,000.00
02-Ene Compra 3000 5000 S/. 34.80 S/. 34.08 S/. 104,400.00 S/. 0.00 S/. 170,400.00
08-Ene Venta 2500 2500 S/. 34.08 S/. 0.00 S/. 85,200.00 S/. 85,200.00
12-Ene Venta 1000 1500 S/. 34.08 S/. 0.00 S/. 34,080.00 S/. 51,120.00
15-Ene Compra 2000 3500 S/. 35.80 S/. 35.06 S/. 71,600.00 S/. 0.00 S/. 122,720.00
22-Ene Venta 3000 500 S/. 35.06 S/. 0.00 S/. 105,188.57 S/. 17,531.43
28-Ene Compra 1500 2000 S/. 37.50 S/. 36.89 S/. 56,250.00 S/. 0.00 S/. 73,781.43
31-Ene Venta 1000 1000 S/. 36.89 S/. 0.00 S/. 36,890.71 S/. 36,890.71
S/. 261,359.29
METODO PROMEDIO - CHALECO
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-ene Inventario Inicial 5000 S/. 31.80 S/. 159,000.00
09-ene Compra 1800 6800 S/. 33.20 S/. 32.17 S/. 59,760.00 S/. 0.00 S/. 218,760.00
10-ene Venta 3100 3700 S/. 32.17 S/. 0.00 S/. 99,728.82 S/. 119,031.18
15-ene Venta 2400 1300 S/. 32.17 S/. 0.00 S/. 77,209.41 S/. 41,821.76
21-ene Compra 1050 2350 S/. 34.80 S/. 33.35 S/. 36,540.00 S/. 0.00 S/. 78,361.76
25-ene Venta 2000 350 S/. 33.35 S/. 0.00 S/. 66,690.86 S/. 11,670.90
28-ene Compra 1800 2150 S/. 36.40 S/. 35.90 S/. 65,520.00 S/. 0.00 S/. 77,190.90
30-ene Venta 2000 150 S/. 35.90 S/. 0.00 S/. 71,805.49 S/. 5,385.41
S/. 315,434.59
METODO PROMEDIO - CAMISA
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES

9. 1 MiriamMurillo Gerente Administrativa Administrativa S/. 3,000.00 S/. 75.00 S/. 3,075.00 S/. 399.75 S/.107.33 S/. 507.08 S/. 2,567.92 S/. 276.75
2 Marcelo Santolalla Gerente General Administrativa S/. 3,000.00 S/. 0.00 S/. 3,000.00 S/. 390.00 S/.100.33 S/. 490.33 S/. 2,509.67 S/. 270.00
3 Sergio Valdez Gerente de Marketing Administrativa S/. 3,000.00 S/. 0.00 S/. 3,000.00 S/. 300.00 S/. 48.00 S/. 39.90 S/.100.33 S/. 488.23 S/. 2,511.77 S/. 270.00
4 Maria Sanchez Gerente de Logistica Administrativa S/. 3,000.00 S/. 75.00 S/. 3,075.00 S/. 399.75 S/.107.33 S/. 507.08 S/. 2,567.92 S/. 276.75
5 Juila Juarez Gerente de RRHH Administrativa S/. 3,000.00 S/. 0.00 S/. 3,000.00 S/. 390.00 S/.100.33 S/. 490.33 S/. 2,509.67 S/. 270.00
6 Sara Molina Asistente de RR.HH. Administrativa S/. 750.00 S/.0.00 S/. 750.00 S/. 97.50 S/. 97.50 S/. 652.50 S/. 67.50
7 Dayanna Alvan Asistente de RR.HH. Administrativa S/. 750.00 S/.0.00 S/. 750.00 S/. 97.50 S/. 97.50 S/. 652.50 S/. 67.50
8 Lucero Aldana Asistente de RR.HH. Administrativa S/. 750.00 S/.75.00 S/. 825.00 S/. 107.25 S/. 107.25 S/. 717.75 S/. 74.25
9 Luis Marmolejo Asistente de Logistica Administrativa S/. 850.00 S/.75.00 S/. 925.00 S/. 120.25 S/. 120.25 S/. 804.75 S/. 83.25
10 Stefany Romero Asistente de Logistica Administrativa S/. 850.00 S/.0.00 S/. 850.00 S/. 85.00 S/. 13.60 S/. 11.31 S/. 109.91 S/. 740.10 S/. 76.50
11 Ximena Cuadros Secretaria de Gerencia Administrativa S/. 900.00 S/.0.00 S/. 900.00 S/. 90.00 S/. 14.40 S/. 11.97 S/. 116.37 S/. 783.63 S/. 81.00
12 Andres Lopez Vendedor(a) Venta S/. 350.00 S/. 0.00 S/. 350.00 S/. 35.00 S/. 5.60 S/. 4.66 S/. 45.26 S/. 304.75 S/. 31.50
13 Cesar Carrion Vendedor(a) Venta S/. 350.00 S/.0.00 S/. 350.00 S/. 35.00 S/. 5.60 S/. 4.66 S/. 45.26 S/. 304.75 S/. 31.50
14 Lourdes Costa Vendedor(a) Venta S/. 350.00 S/.0.00 S/. 350.00 S/. 35.00 S/. 5.60 S/. 4.66 S/. 45.26 S/. 304.75 S/. 31.50
15 AllisonCespedes Vendedor(a) Venta S/. 750.00 S/.75.00 S/. 825.00 S/. 82.50 S/. 13.20 S/. 10.97 S/. 106.67 S/. 718.33 S/. 74.25
16 JhoelDelgado Vendedor(a) Venta S/. 750.00 S/.0.00 S/. 750.00 S/. 75.00 S/. 12.00 S/. 9.98 S/. 96.98 S/. 653.03 S/. 67.50
17 Gustavo Muñoz Chofer Venta S/. 1,000.00 S/.75.00 S/. 1,075.00 S/. 139.75 S/. 139.75 S/. 935.25 S/. 96.75
18 Jessica Cruz Publicista Venta S/. 800.00 S/.0.00 S/. 800.00 S/. 104.00 S/. 104.00 S/. 696.00 S/. 72.00
19 Leonardo Torres Diseñador Venta S/. 850.00 S/.0.00 S/. 850.00 S/. 110.50 S/. 110.50 S/. 739.50 S/. 76.50
20 Leslie Chunga Secretaria de Venta Venta S/.800.00 S/.75.00 S/.875.00 S/.87.50 S/.14.00 S/.11.64 S/.113.14 S/.761.86 S/.78.75
S/.25,850.00 S/.525.00 S/.26,375.00 S/.2,356.25 S/.515.67 S/.3,938.64 S/.22,436.36 S/.2,373.75
Essalud9%
TOTALES S/.1,066.73
ONP13%
AFP
Renta5ta.
Categoría10% 1.60%
Nº Puesto Área Sueldo
Asignac.
Familiar
Total Remunerac.
Descuentos
Total Descto. Netoa Pagar
1.33%
Nombre
Planilla de Remuneraciones

10. RentaBruta De0a5UIT
Total Remunerac. * 14 7 UIT 8%
1 MiriamMurillo S/.43,050.00 S/.16,100.00
2 MarceloSantolalla S/.42,000.00 S/.15,050.00
3 SergioValdez S/.42,000.00 S/.15,050.00
4 MariaSanchez S/.43,050.00 S/.16,100.00
5 JuilaJuarez S/.42,000.00 S/.15,050.00 S/.1,204.00
Nª
Importepor
retener
mensualmente
S/.107.33
S/.100.33
S/.100.33
S/.107.33
S/.100.33
S/.1,288.00
S/.1,204.00
S/.1,204.00
RentaNeta
Impuesto
Proyectado
S/.1,288.00S/.26,950.00
S/.26,950.00
S/.26,950.00
S/.26,950.00
S/.26,950.00
Nombre
Deducción
Cálculo del Impuesto a la Renta de
5°Categoría

11. Sueldo Anual
S/. 26,375.00 x 2 = S/. 52,750.00
Mensual
S/. 4,395.83
Sueldo Anual
S/. 26,375.00
S/. 4,395.83
S/. 30,770.83 x 1 = S/. 30,770.83
Mensual
S/. 2,564.24
Sueldo Anual
26,375.00S/. x 1 = S/. 26,375.00
Mensual
S/. 2,197.92
Gratificación
CTS
Vacaciones
Al año 02 sueldos
Entre 12 meses
Entre 12 meses
Entre 12 meses
Al año 01 sueldo
+ 1/6 de la
gratificación
Al año 01 sueldos
Cálculo de CTS, gratificaciones y
vacaciones

12. 334 EquipodeTransporte S/.59,168.00 20% S/.11,833.60 S/.986.13
332 Edificaciones S/.442,560.00 10% S/.44,256.00 S/.3,688.00
Depreciaciónanual Depreciación
mensual
ActivoFijo PorcentajeValordelosactivos
Cálculo de Depreciación

13. Código Denominación Deudor Acreedor
0 01-ene Saldo inicial 101 Caja S/. 500.000,00
1 02-ene Pago F/001-052 4212 Factura por pagar S/. 101.008,00
2 02-ene Pago F/002-066 4212 Factura por pagar S/. 123.192,00
3 03-ene Pago F/001-074 4212 Factura por pagar S/. 93.810,00
4 08-ene Cobro F/.001-00365 1212 Factura por cobrar S/. 206.500,00
5 08-ene Cobro F/.001-00367 1212 Factura por cobrar S/. 424.800,00
6 08-ene Cobro F/.001-00368 1212 Factura por cobrar S/. 206.500,00
7 09-ene Cobro F/.001-00369 1212 Factura por cobrar S/. 486.750,00
8 12-ene Cobro F/.001-00372 1212 Factura por cobrar S/. 64.900,00
9 12-ene Cobro F/.001-00374 1212 Factura por cobrar S/. 268.450,00
10 12-ene Cobro F/.001-00375 1212 Factura por cobrar S/. 247.800,00
11 12-ene Pago F/001-095. 4212 Factura por pagar S/. 130.272,00
12 15-ene Pago F/001-168 4212 Factura por pagar S/. 192.576,00
13 16-ene Cobro F/.001-00377 1212 Factura por cobrar S/. 330.400,00
14 18-ene Cobro F/.001-00379 1212 Factura por cobrar S/. 472.000,00
15 18-ene Cobro F/.001-00381 1212 Factura por cobrar S/. 165.200,00
16 20-ene Cobro F/.001-00384 1212 Factura por cobrar S/. 194.700,00
17 21-ene Pagp F/001-178 4212 Factura por pagar S/. 235.410,00
18 22-ene Cobro F/.001-00385 1212 Factura por cobrar S/. 212.400,00
19 24-ene Pago F/001-195 4212 Factura por pagar S/. 48.380,00
20 24-ene Cobro F/.001-00386 1212 Factura por cobrar S/. 123.900,00
21 25-ene Cobro F/.001-00388 1212 Factura por cobrar S/. 118.000,00
22 26-ene Cobro F/.001-00389 1212 Factura por cobrar S/. 132.750,00
23 27-ene Cobro F/.001-00390 1212 Factura por cobrar S/. 566.400,00
24 28-ene Pago F/.002-122 4212 Factura por pagar S/. 66.375,00
25 28-ene Cobro F/.001-00394 1212 Factura por cobrar S/. 424.800,00
26 30-ene Cobro F/.001-00398 1212 Factura por cobrar S/. 141.600,00
27 31-ene Pago F/.001-5623 4212 Factura por pagar S/. 885,00
28 31-ene Pago F/.001-2563 4212 Factura por pagar S/. 531,00
28 31-ene Pago de planila 4111 Remuneraciones por pagar S/. 23.951,38
S/. 5.287.850,00 S/. 1.016.390,38
S/. 4.271.459,62
Saldos y movimientos
LIBRO CAJA - BANCOS - DETALLE DE LO MOVIMIENTOS DEL EFECTIVO
TOTALES
SALDO FINAL (para el próximo mes)
Nº de
registro
Fecha de
operación
Descripción de la operación
Cuenta contable asociada

14. Cuentas Contables Asociadas a la Operación
Fecha Detalle/Glosa Codigo Denominacion Debe Haber
101 Caja S/. 500,000.00
2011 Mercaderia manufacturada S/. 1,311,690.00
332 Edificaciones S/. 442,560.00
334 Equipos de transporte S/. 59,168.00
501 Capital Social S/. 2,313,418.00
6011 Compras S/. 3,672,170.00
6361 Energia Electrica S/. 350.00
6363 Agua S/. 200.00
6364 Telefono S/. 250.00
6371 Publicidad S/. 450.00
6381 Vigilancia S/. 750.00
4011 IGV S/. 661,350.60
4212 Cuentas por pagar S/. 4,335,520.60
2011 Mercaderia manufacturada S/. 3,672,170.00
6111 Variación de existencia S/. 3,672,170.00
9411 Gastos Administrativos S/. 1,000.00
9511 Gastos de Venta S/. 1,000.00
7911 Cargas Imp. A ctas de cto y gasto. S/. 2,000.00
1212 Facturas por cobrar S/. 7,231,630.00
4011 IGV S/. 1,103,130.00
7011 Ventas S/. 6,128,500.00
6911 Costo de ventas S/. 4,538,317.11
2011 Mercaderia manufacturada S/. 4,538,317.11
6 31-ene Por el costo de venta
4 31-ene
Por el destino de los
gastos
5 31-ene
Por la centralizacion del
registro de ventas
2 31-ene
Por la centralizacion del
registro de compras
3 31-ene
Por el destino de las
compras
N°De
asiento
Operación Movimiento
1 01-ene Por la apertura
Libro Diario

15. 6211 Sueldos y salarios S/. 25,850.00
6211 Sueldos y salarios (Asignación Familiar) S/. 525.00
6271 ESSALUD S/. 2,373.75
40173 IR 5ta categoría S/. 515.67
4031 ESSALUD S/. 2,373.75
4032 ONP S/. 2,356.25
407 Adm. De fondos de pensiones S/. 1,066.73
4111 Remuneraciones por pagar S/. 22,436.36
9411 Gastos Administrativos S/. 21,963.50
9511 Gasto de Ventas S/. 6,785.25
7911 Cargas Imp. A ctas de cto y gasto. S/. 28,748.75
6214 Gratificaciones S/. 4,395.83
6215 Vacaciones S/. 2,197.92
6291 CTS S/. 2,564.24
4194 Provisión gratificaciones S/. 4,395.83
4195 Provisión vacaciones S/. 2,197.92
4196 Provisión cts S/. 2,564.24
9411 Gastos Administrativos S/. 6,996.53
9511 Gastos de Venta S/. 2,161.46
7911 Cargas Imp. A ctas de cto y gasto. S/. 9,157.99
68111 Edificaciones S/. 3,688.00
68143 Equipos de transporte S/. 986.13
39111 Edificaciones S/. 3,688.00
39133 Equipos de transporte S/. 986.13
9411 Gastos Administrativos S/. 2,337.07
9511 Gastos de Venta S/. 2,337.07
7811 Cargas cubiertas por provisión S/. 4,674.13
1011 Caja S/. 4,787,850.00
1212 Facturas por cobrar S/. 4,787,850.00
4212 Cuentas por pagar S/. 992,439.00
4111 Remuneraciones por pagar S/. 23,951.38
1011 Caja S/. 1,016,390.38
S/. 27,982,457.82 S/. 27,982,457.82
7 31-ene
Por la planilla de sueldos
de enero.
14 31-ene Por los egresos de caja
12 31-ene
Por el destino de la
depreaciacion
13 31-ene Por los ingresos de caja
10 31-ene
Por el destino de los
gastos
11 31-ene
Por la depreciación
mensual de los activos
fijos
8 31-ene
Por el destino de los
gastos
9 31-ene
Por provisión mensual de
los costos laborales

16. DEBE HABER DEBE HABER DEBE HABER DEBE HABER
S/.500.000,00 S/.1.016.390,38 7231630 4787850 S/.1.311.690,00 S/.4.538.317,11 S/.442.560,00 S/.0,00
S/.4.787.850,00 S/.3.672.170,00 S/.59.168,00
S/.5.287.850,00 S/.1.016.390,38 S/.7.231.630,00 S/.4.787.850,00 S/.4.983.860,00 S/.4.538.317,11 S/.501.728,00 S/.0,00
DEBE HABER DEBE HABER DEBE HABER DEBE HABER
S/.3.688,00 S/.661.350,60 S/.1.066,73 S/.23.951,38 S/.22.436,36 S/.992.439,00 S/.4.335.520,60
S/.986,13 S/.1.103.130,00 S/.4.395,83
S/.0,00 S/.4.674,13 S/.2.373,75 S/.2.197,92 S/.992.439,00 S/.4.335.520,60
2.356,25S/. 2564,236111
515,67S/.
S/.661.350,60 S/.1.109.442,39 S/.23.951,38 S/.31.594,34
DEBE HABER DEBE HABER DEBE HABER DEBE HABER
S/.2.313.418,00 S/.3.672.170,00 S/.3.672.170,00 S/.25.850,00 S/.0,00
S/.525,00
S/.0,00 S/.2.313.418,00 S/.3.672.170,00 S/.0,00 S/.0,00 S/.3.672.170,00 S/.4.395,83
S/.2.197,92
S/.2.373,75
S/.2.564,24
S/.37.906,74 S/.0,00
DEBE HABER DEBE HABER DEBE HABER DEBE HABER
S/.750,00 S/.3.688,00 S/.4.538.317,11 S/.6.128.500,00
S/.350,00 S/.986,13
S/.200,00 S/.4.674,13 S/.0,00 S/.4.538.317,11 S/.0,00 S/.0,00 S/.6.128.500,00
S/.250,00
S/.450,00
S/.2.000,00 S/.0,00
DEBE HABER DEBE HABER DEBE HABER DEBE HABER
S/.4.674,13 S/.2.000,00 S/.1.000,00 S/.1.000,00
S/.28.748,75 S/.21.963,50 S/.6.785,25
S/.0,00 S/.4.674,13 S/.9.157,99 S/.6.996,53 S/.2.161,46
S/.39.906,74 S/.2.337,07 2337,065
S/.32.297,09 S/.0,00 S/.12.283,77 S/.0,00
78 79 94 95
50 60 61 62
63 68 69 70
10 12 20 33
39 40 41 42
Libro Mayor

17. DEBE HABER DEUDOR ACREEDOR ACTIVOS PASIVOS PÉRDIDA GANANCIA
10 EfectivoyequivalentesdeEfectivo 5.287.850,00S/. 1.016.390,38S/. 4.271.459,62S/. 4.271.459,62S/.
12 Cuentasporcobrar-Terceros 7.231.630,00S/. 4.787.850,00S/. 2.443.780,00S/. 2.443.780,00S/.
20 Mercaderias 4.983.860,00S/. 4.538.317,11S/. 445.542,89S/. 445.542,89S/.
33 Inmuebles,maquinariayequipo 501.728,00S/. 501.728,00S/. 501.728,00S/.
39 Depreciacion,amortizacionyagotamientosacumulados 4.674,13S/. 4.674,13S/. 4.674,13-S/.
40 Tributos,contraprestacionesyaportesalsistemadepensionesydesaludporpagar 661.350,60S/. 1.109.442,39S/. 448.091,79S/. 448.091,79S/.
41 Remuneracionesyparticipacionesporpagar 23.951,38S/. 31.594,34S/. 7.642,97S/. 7.642,97S/.
42 Cuentasporpagarcomerciales-Terceros 992.439,00S/. 4.335.520,60S/. 3.343.081,60S/. 3.343.081,60S/.
50 Capital 2.313.418,00S/. 2.313.418,00S/. 2.313.418,00S/.
60 Compras 3.672.170,00S/. 3.672.170,00S/.
61 Variacióndeexistencias 3.672.170,00S/. 3.672.170,00S/.
62 Gastosdepersonal,dierctoresygerentes 37.906,74S/. 37.906,74S/.
63 Gastosdeserviciosprestadosporterceros 2.000,00S/. 2.000,00S/.
68 Valuacionydeteriorodeactivosyprovisiones 4.674,13S/. 4.674,13S/.
69 Costodeventas 4.538.317,11S/. 4.538.317,11S/. 4.538.317,11S/.
70 Ventas 6.128.500,00S/. 6.128.500,00S/. 6.128.500,00S/.
78 Cargascubiertasporprovisiones 4.674,13S/. 4.674,13S/.
79 Cargasimputablesacuentasdecostosygastos 39.906,74S/. 39.906,74S/.
94 GastosAdministrativos 32.297,09S/. 32.297,09S/. 32.297,09S/.
95 Gastosdeventas 12.283,77S/. 12.283,77S/. 12.283,77S/.
7.657.836,38S/. 6.112.234,36S/. 4.582.897,98S/. 6.128.500,00S/.
1.545.602,02S/. 1.545.602,02S/.
7.657.836,38S/. 7.657.836,38S/. 6.128.500,00S/. 6.128.500,00S/.
CUENTA NOMBRE
RESULTADO
SUBTOTALES
RESULTADOS
TOTALES
MOVIMIENTODELMES SUMASDELMAYOR INVENTARIO
Balance de Comprobación

18. Proyección de la participación de Utilidades
o Información de la Empresa
o Promedio de trabajadores 20
o Utilidad tributaria s/.1,545,602.02
o N° de días trabajados 600
o Total de remuneración abonados a
los trabajadores s/.26,375.00

19. Nº
50% de la
participación
Dias
empresa
Partcipacion
pordia
Dias
trabajador
Participacion
trabajador
50% de la
participación
Remuneracione
s empresa
Participacion
porcadasol
Remuneracion
trabajador
Participación
trabajador
1 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,075.00 S/. 7,207.93 S/. 10,299.13
2 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,000.00 S/. 7,032.12 S/. 10,123.33
3 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,000.00 S/. 7,032.12 S/. 10,123.33
4 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,075.00 S/. 7,207.93 S/. 10,299.13
5 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,000.00 S/. 7,032.12 S/. 10,123.33
6 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 750.00 S/. 1,758.03 S/. 4,849.23
7 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 750.00 S/. 1,758.03 S/. 4,849.23
8 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 825.00 S/. 1,933.83 S/. 5,025.04
9 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 925.00 S/. 2,168.24 S/. 5,259.44
10 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 850.00 S/. 1,992.43 S/. 5,083.64
11 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 900.00 S/. 2,109.64 S/. 5,200.84
12 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 350.00 S/. 820.41 S/. 3,911.62
13 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 350.00 S/. 820.41 S/. 3,911.62
14 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 350.00 S/. 820.41 S/. 3,911.62
15 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 825.00 S/. 1,933.83 S/. 5,025.04
16 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 750.00 S/. 1,758.03 S/. 4,849.23
17 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 1,075.00 S/. 2,519.84 S/. 5,611.05
18 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 800.00 S/. 1,875.23 S/. 4,966.44
19 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 850.00 S/. 1,992.43 S/. 5,083.64
20 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 875.00 S/. 2,051.04 S/. 5,142.24
S/. 61,824.08 S/. 61,824.08 S/.123,648.16
Distribuciónenfunciónde losdiasefectivamente laborados DistribucionenFuncionde lasremuneracionespercibidas
TOTAL PARTICIPACION
POR TRABAJADOR
TOTAL TOTAL
Participación de Utilidades 8%

20. ACTIVO PASIVO
ACTIVOCORRIENTE PASIVOCORRIENTE
EfectivoyequivalentesdeEfectivo S/.4,271,459.62 Tributos,contraprestacionesyaportesporpagar S/.448,091.79
Cuentasporcobrar-Terceros S/.2,443,780.00 Remuneracionesyparticipacionesporpagar S/.7,642.97
Mercaderias S/.445,542.89 Cuentasporpagarcomerciales-Terceros S/.3,343,081.60
TOTALACTIVOCORRIENTE S/.7,160,782.51 TOTALPASIVOCORRIENTE S/.3,798,816.36
ACTIVONOCORRIENTE PATRIMONIO
Inmuebles,maquinariayequipo S/.501,728.00 Capital S/.2,313,418.00
Depreciacion,amortizacionyagotamientosacumulados-S/.4,674.13 Resultadodelejercicio S/.1,545,602.02
TOTATLACTIVONOCORRIENTE S/.497,053.87 TOTALPATRIMONIO S/.3,859,020.02
TOTALACTIVOCORRIENTE S/.7,657,836.38 PASIVO+PATRIMONIO S/.7,657,836.38
31/01/2015
ESTADODESITUACIÓNFINANCIERA
Estado de situación Financiera

21. S/. 6,128,500.00
S/. 4,538,317.11
S/. 1,590,182.89
S/. 32,297.09
S/. 12,283.77
S/. 1,545,602.02
S/. 0.00
S/. 1,545,602.02
8% S/. 123,648.16
S/. 1,421,953.86
28% S/. 398,147.08
S/. 1,023,806.78UTILIDAD NETA
VENTAS
COSTO DE VENTAS
UTIILIDAD BRUTA
G.ADMINISTRATIVOS
G.VENTAS
UTIIDAD OPERATIVA
G. FONANCIEROS
UTILIDAD ANTES DE
PARTICIPACIÓN DE
PARTICIPACION DE
UTILIDADES
UTILIDAD ANTES DE
IMPUESTO
IMPUESTO A LA RENTA
Estado de Resultados