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Estados Financieros

Estados Financieros

Eugenio J. Medina Soto


National University College Online
MBA Gerencia General
2015

Cuentas

Acciones comunes
(valor par)

a) Estado
al que
corresponde

b)
Tipo
de cuenta

c)
idad

Cant

BS

PA

$100,000

BS

PA

$500,000

BS

PC

$5,000

BS

PA

$100,000

IS

$460,000

BS

AC

$45,000

BS

PC

$170,000

IS

$30,000

BS

AF

$200,000

Common Stock
Acciones preferidas
Preferred Stock
Acumulados
Accruals
Capital en exceso
de par
Paid in capital in
excess of par
Costo de los Bienes
Vendidos
Cost of Goods Sold
Cuentas a cobrar
Accounts
Receivable
Cuentas a pagar
Accounts Payable
Depreciacin
Depreciation
Depreciacin
acumulada -

Edificios
Accumulated
Depreciation Buildings
Deuda a largo plazo
Long-term Debt
Dividendos de
acciones preferidas
Preferred Stock
Dividends
Edificios
Buildings
Efectivo
Cash
Equipo
Equipment

BS

DLP

$2,700,000

IS

N/A

BS

AF

$1,800,000

BS

AC

$120,000

BS

AF

$2,000,000

Ganancias
retenidas
Retained Earnings

Gasto de intereses
Interest expense
Gastos
administrativos
Administrative
expense

$1,265,000
BS

PA

IS

$10,000

IS

$5,000

Gastos de ventas
Selling expenses
Gastos generales
General expenses
Gastos
operacionales
Operational
expenses
Impuestos
Taxes
Inventarios
Inventories
Maquinaria
Machinery
Notas a pagar
Notes payable
Tierra
Land

IS

$22,000

IS

$3,000

IS

N/A

IS

$27,100

BS

AC

$130,000

BS

AF

$970,000

BS

PC

$55,000

BS

AF

N/A

BS

AC

$30,000

BS

AF

N/A

IS

$600,000

Valores negociables
Marketable
Securities
Vehculos
Vehicles
Ventas

Sales

Empresa XYZ
Balance Sheet
For year ended Decembre 31, 2014
ASSETS
Current Assets
Cash
Marketable Securities
Accounts Payable
Inventorie
Total Current Assets
Fixed (Long - Term ) Assets
Buildings
Machinery
Equiptment
Less :Accumulated Depreciation
- Buildings
Total Fixed (Long - Term )
Assets
Total Assets

$ 120,000.00
30,000.00
45,000.00
130,000.00
$ 325,000.00

1,800,000.00
970,000.00
2,000,000.00
(200,000.00)
$ 4,570,000.00
$ 4,895,000.00

LIABILITIES AND OWNER'S EQUITY


Current Liabilities
Accounts Payable
$
170,000.00
Notes Payable
55,000.00
Accrued Expenses
5,000.00
Total Current Assets
$
230,000.00
Long - Term Liabilities
Long-term Debt
Total Liabilities
Preferred Stock
Common Stock
Additional Paid in
capital
Retained Earnings
Total Stockholder's
equity
Total Liabilities and
equity

2,700,000.00
$ 2,930,000.00
500,000.00
100,000.00
100,000.00
1,265,000.00
$ 1,965,000.00
$ 4,895,000.00

6
Empresa XYZ
Income Statement
For year ended Decembre 31, 2014
Net Sales
Cost of Goods Sold
Selling expenses
Administrative expense
General expenses
Earnings before Interest, taxes, and
depreciation (EBITD)
Depreciation
Earnings before Interest and taxes (EBIT)
Interest expense
Earnings before taxes (EBT)
Taxes

Net Income

600,000.00
460,000.00
22,000.00
5,000.00
3,000.00

110,000.00
30,000.00
80,000.00
10,000.00
70,000.00
27,100.00

$
$

42,900.00

References
Los estados financieros bsicos. (n.d.). Retrieved March 22, 2015, from
http://www.gestiopolis.com/canales/financiera/articulos/15/estadosfros.htm
Parrino, R., Kidwell, D. S., & Bates, T. W. (2014). Essentials of corporate finance.
Hoboken, NJ: J. Wiley & Sons.