cuentas

iniciales
10 S/. 3,000.00

S/.

12
20
11
33
39
40

S/.
S/.
S/.
S/.

movimiento
36,500.00 S/.
22,607.33
29,500.00
8,000.00
200.00

S/.
S/.
S/.
S/.

29,500.00 S/.
8,000.00 S/.
3,600.00 S/.
1,000.00
S/.
1,440.00 S/.
72.00 S/.
180.00 S/.
1,050.00 S/.

40181

S/.

2.76 S/.

2.76

41
42

S/.
S/.
S/.
S/.

4,350.00 S/.
9,440.00 S/.
1,840.00 S/.
270.00

4,350.00
9,440.00
1,840.00

S/.
S/.
S/.
S/.

1,652.00
72.57
3,600.00
600.00

S/.
S/.
S/.
S/.
S/.

7,000.00
1,652.00
72.57
3,600.00
600.00

S/.

200.00

45
46

50
56
59
60
61
62
63

64
65
68
69
70

200.00
4,500.00
1,100.00
160.00
270.00

S/. 3,000.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

8,000.00
8,000.00 S/.
5,450.00
400.00
600.00
2,000.00
2.76
72.57
200.00
8,000.00 S/.
S/.

8,000.00

8,000.00
25,000.00

79
94
95

S/.
S/.

8,725.33

8,725.33

S/. 3,000.00 S/. 3,000.00 S/. 144,819.99 S/. 144,819.99

S/.

S/.
S/.
S/.
S/.
S/.
S/.

S/.

S/.
S/.

saldos
16,892.67
3,400.00
1,000.00
S/.
S/.

270.00

S/.
S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

200.00
8,000.00
5,450.00
400.00
600.00
2,000.00
2.76
72.57
200.00
-

S/.
S/.
S/.
S/.
S/.
S/.
200.00 S/.
3,288.00 S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
7,000.00 S/.
S/.
S/.
S/.
3,000.00 S/.
S/.
S/.

INVENTARIOS
16,892.67 S/.
- S/.
- S/.
- S/.
3,400.00 S/.
1,000.00 S/.
S/.
200.00
S/.
3,288.00
- S/.
- S/.
- S/.
- S/.
- S/.
- S/.
- S/.
- S/.
- S/.
- S/.
270.00 S/.
- S/.
- S/.
- S/.
S/.
7,000.00
- S/.
200.00
-

S/.
S/.
S/.
S/.
S/.

ER X FUNCION

3,000.00
-

S/.
S/.

25,000.00

8,000.00

S/.
S/.
S/.
S/.

8,725.33
47,213.33 S/.
-

8,725.33
S/.

8,725.33

47,213.33 S/. 21,762.67 S/. 13,488.00 S/. 16,725.33

S/.
8,274.67

ER X FUNCION

S/. 25,000.00

ER POR NATURALEZA

S/.

8,000.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.

5,450.00
400.00
600.00
2,000.00
2.76
72.57
200.00
S/. 25,000.00

S/. 25,000.00 S/. 16,725.33 S/. 25,000.00

S/.
8,274.67
S/.
8,274.67

ASIENTOS CONTABLES

60
4011
40181
4212

S/.
S/.
S/.

20
61

S/.

63
40
46

S/.
S/.

94
79

S/.

46
10

S/.

1212
40
4181
70

10
40
45

8,000.00
1,440.00
0.47
S/.

9,440.47

S/.

8,000.00

S/.

472.00

S/.

400.00

S/.

472.00

S/.

4,500.00

8,000.00

400.00
72.00

400.00

472.00

S/. 29,498.52
S/.

1.48
S/. 25,000.00

S/.
S/.

6,999.65
0.35
S/.

7,000.00

adicional por la factura no fidewdigna

42
270
40
270

1 IMPUESTO A LA TRANSACCCION FIANNCIERA

COMPRA de abarrotes
venta de mercaderia
prestamo
compra de impresora
pago al personal
compra de acciones

S/.
S/.
S/.
S/.
S/.
S/.

0.47
1.48
0.35
0.06
0.22
0.18

S/.

2.76

2 estado de resultado por funcion

ventas
costo de ventas
utilidad bruta
gastos administrativos
depreciacion
multa
sueldo
gastos luz agua y tel.
impresora
alquiler local
ITF
HONORARIOS

S/.
S/.
S/.

25,000.00
-8,000.00
17,000.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

-200.00
-72.57
-4,350.00
-400.00
-1,000.00
-600.00
-2.76
-1,840.00

UTILIDAD DE OPERACIN
Impuesto a la renta
util. De operacin

S/.
S/.

8,534.67
-2,389.71

S/. 6,144.96

3 cuadro de actividades por actividades

DETALLE

FLUJO DE
EFECTIVO

ACTIVIDADES
OPERACIN

0
8000
0
0

5000
450
650
450
4350

ACTIVIDADES
INVERSION FINANCIAMIENTO

cuentas

iniciales
10 S/. 3,000.00

S/.

12
20
11
33
39
40

S/.
S/.
S/.
S/.

movimiento
36,500.00 S/.
22,607.33
29,500.00
8,000.00
200.00

S/.
S/.
S/.
S/.

29,500.00 S/.
8,000.00 S/.
3,600.00 S/.
1,000.00
S/.
1,440.00 S/.
72.00 S/.
180.00 S/.
1,050.00

40181

S/.

2.76 S/.

2.76

41
42

S/.
S/.
S/.

4,350.00 S/.
9,440.00 S/.
1,840.00 S/.

4,350.00
9,440.00
1,840.00

S/.
S/.
S/.
S/.

1,652.00
72.57
3,600.00
600.00

S/.
S/.
S/.
S/.
S/.

7,000.00
1,652.00
72.57
3,600.00
600.00

S/.

200.00

45
46

50
56
59
60
61
62
63

64
65
68
69
70

200.00
4,500.00
1,100.00
160.00

S/. 3,000.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

8,000.00
8,000.00 S/.
5,450.00
400.00
600.00
2,000.00
2.76
72.57
200.00
8,000.00 S/.
S/.

8,000.00

8,000.00
25,000.00

79
94
95

S/.
S/.

8,725.33

8,725.33

S/. 3,000.00 S/. 3,000.00 S/. 144,549.99 S/. 144,549.99

S/.

S/.
S/.
S/.
S/.
S/.
S/.

saldos
16,892.67
3,400.00
1,000.00
S/.
S/.

S/.

S/.
S/.

S/.
S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

200.00
8,000.00
5,450.00
400.00
600.00
2,000.00
2.76
72.57
200.00
-

INVENTARIOS
S/. 16,892.67 S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
3,400.00 S/.
S/.
1,000.00 S/.
200.00 S/.
S/.
200.00
3,018.00 S/.
S/.
3,018.00
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
S/.
- S/.
7,000.00 S/.
S/.
7,000.00
S/.
- S/.
S/.
S/.
3,000.00 S/.
S/.
S/.

200.00
-

S/.
S/.
S/.
S/.
S/.

ER X FUNCION

3,000.00
-

S/.
S/.

25,000.00

8,000.00

S/.
S/.
S/.
S/.

8,725.33
46,943.33 S/.
-

8,725.33
S/.

8,725.33

46,943.33 S/. 21,492.67 S/. 13,218.00 S/. 16,725.33

S/.
8,274.67

ER X FUNCION

S/. 25,000.00

ER POR NATURALEZA

S/.

8,000.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.

5,450.00
400.00
600.00
2,000.00
2.76
72.57
200.00
S/. 25,000.00

S/. 25,000.00 S/. 16,725.33 S/. 25,000.00

S/.
8,274.67
S/.
8,274.67

hoja de trabajo metodo directo

1/31/2015
1/1/2015
cuenta
final
inicio
10
S/. 16,892.67 S/. 3,000.00
11
S/.
3,400.00
12
14
16
20
30
33
S/.
1,000.00
39
S/.
-200.00
S/. 21,092.67 S/. 3,000.00
40
S/.
3,018.00

41
42
45
46

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

variaciones
13,892.67
3,400.00
1,000.00
S/.
S/.

S/.
S/.
S/.

7,000.00

S/.

200.00
3,018.00

7,000.00

50
56
59

S/.
3,000.00
###
S/.
S/.
-200.00
S/.
200.00
S/.
8,274.67
S/.
8,274.67
S/. 21,092.67 S/. 3,000.00 S/. 18,492.67 S/. 18,492.67
utilidad
S/.
8,274.67
ventas
S/. 25,000.00
costo de ventas
S/.
8,000.00
gastos administrativos
S/.
8,725.33
impuesto a la renta
S/. 25,000.00 S/. 25,000.00

extracontable
S/.

S/.

200.00 S/.
3,600.00
S/. 29,500.00

8,000.00 S/.

8,000.00

S/.

1,000.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.

4,500.00 S/.
1,100.00 S/.
2.76
160.00
4,350.00
9,440.00
1,840.00

1,620.00
72.00

S/.
S/.
S/.

2,252.00
3,600.00
72.57

S/.

S/.

200.00

S/.

200.00

S/.

8,274.67

S/.
S/.

8,000.00
8,725.33

8,274.67

S/. 25,000.00

S/. 68,992.00 S/. 68,992.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

saldo
-13,892.67
29,500.00
138.00
-1,028.00
-2.76
-160.00
-4,350.00
-9,440.00
-1,840.00
7,000.00
-2,252.00
-3,600.00
-72.57
0.00

actividades
inversion

operacin

S/.
S/.

29,500.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.

138.00
-1,028.00
-2.76
-160.00
-4,350.00
-9,440.00
-1,840.00

S/.

-2,252.00

S/. -3,600.00
S/.

-72.57
S/.

S/.
S/.
S/.
S/.

S/. 10,492.67 S/. -3,600.00

del periodo
inicial
periodo final

vidades
financiamiento

S/.

7,000.00

S/.
S/.

7,000.00
13,892.67
3000
16,892.67

S/.

hoja de trabajo metodo directo

1/31/2015
1/1/2015
cuenta
final
inicio
10
S/. 16,892.67 S/. 3,000.00
11
S/.
3,400.00
12
14
16
20
30
33
S/.
1,000.00
39
S/.
-200.00
S/. 21,092.67 S/. 3,000.00
40
S/.
3,018.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

variaciones
13,892.67
3,400.00
1,000.00

41
42
45
46

S/.

50
56
59

S/.
3,000.00
###
S/.
-200.00
S/.
200.00
S/.
8,274.67
S/. 21,092.67 S/. 3,000.00 S/. 18,492.67

utilidad
depreciacion
compra de acciones
baja de acciones
prestamo

7,000.00

actividades
variaciones

extracontable
S/.

S/.
S/.

S/.
S/.
S/.

S/.

200.00 S/.

3,600.00

200.00

3,018.00

7,000.00 S/.

7,000.00

S/.
8,274.67 S/.
S/. 18,492.67

S/.
S/.

S/.

200.00

S/.
S/.

8,274.67
200.00

S/.

7,000.00

8,274.67

3,600.00
200.00

S/. 19,274.67 S/. 19,274.67

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

saldo
-13,892.67
200.00
-1,000.00
3,018.00
8,274.67
200.00
-3,600.00
-200.00
7,000.00
0.00

operacin

S/.

S/.

-1,000.00

S/.
S/.
S/.
S/.
S/.
S/.
S/.

3,018.00
-

S/.

S/.
S/.

8,274.67
200.00

S/. 10,492.67
del periodo
inicial
periodo final

S/.

11092.67
600.00

actividades
inversion
S/.

financiamiento

200.00

S/.
S/.

S/.

S/. -3,600.00
S/.
-200.00
S/.
S/. -3,600.00 S/.
S/.
S/.

S/.

-4200
-600.00

7,000.00
7,000.00
13,892.67
3000
16,892.67