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40 D H
AL ..........DEL..............DEL 2021 50 100 0 50 10000 10028.73563
(EXPRESADO EN BOLIVIANOS) 6.98
SUMAS SALDOS AJUSTES BALANCE AJUSTADO ESTADO DE RESULTADO BALANCE GENERAL
DRIKS BOLIVIA Nº CUENTA DEBE HABER DEUDOR ACREEDOR DEBE HABER DEBE HABER PERDIDAS GANANCIAS ACTIVO PASIVO
A 1 CAJA Bs7,068.20 Bs1,269.00 Bs5,799.20 Bs0.00 Bs5,799.20 Bs0.00 Bs0.00 Bs0.00 Bs5,799.20 Bs0.00
E 2 INVENTARIO INICIAL Bs20,000.00 Bs0.00 Bs20,000.00 Bs0.00 Bs20,000.00 Bs0.00 Bs20,000.00 Bs0.00 Bs0.00 Bs0.00
A 3 Equipo de computacion Bs22,000.00 Bs0.00 Bs22,000.00 Bs0.00 Bs167.39 Bs22,167.39 Bs0.00 Bs0.00 Bs0.00 Bs22,167.39 Bs0.00
A 4 MUEBLES Y ENSERES Bs20,000.00 Bs0.00 Bs20,000.00 Bs0.00 Bs152.18 Bs20,152.18 Bs0.00 Bs0.00 Bs0.00 Bs20,152.18 Bs0.00
A 5 Terreno Bs10,000.00 Bs0.00 Bs10,000.00 Bs0.00 Bs76.09 Bs10,076.09 Bs0.00 Bs0.00 Bs0.00 Bs10,076.09 Bs0.00
A 6 Suministro de oficina Bs10,000.00 Bs0.00 Bs10,000.00 Bs0.00 Bs10,000.00 Bs0.00 Bs0.00 Bs0.00 Bs10,000.00 Bs0.00
A 7 Alquileres anticipados Bs5,000.00 Bs0.00 Bs5,000.00 Bs0.00 Bs5,000.00 Bs0.00 Bs0.00 Bs0.00 Bs5,000.00 Bs0.00
A 8 Seguros p/ adelantado Bs5,000.00 Bs0.00 Bs5,000.00 Bs0.00 Bs5,000.00 Bs0.00 Bs0.00 Bs0.00 Bs5,000.00 Bs0.00 ASIENTO DE AJUSTES
A 9 Publicidad p/ adelantado Bs7,000.00 Bs0.00 Bs7,000.00 Bs0.00 Bs7,000.00 Bs0.00 Bs0.00 Bs0.00 Bs7,000.00 Bs0.00
P 10 Material de limpieza Bs1,000.00 Bs0.00 Bs1,000.00 Bs0.00 Bs1,000.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 AA -1 6.96
P 11 Documento por pagar Bs0.00 Bs15,000.00 Bs0.00 Bs15,000.00 Bs0.00 Bs15,000.00 Bs0.00 Bs0.00 Bs0.00 Bs15,000.00 MUEBLES Y ENCERES Bs152.18
P 12 Capital Bs0.00 Bs90,000.00 Bs0.00 Bs90,000.00 Bs0.00 Bs90,000.00 Bs0.00 Bs0.00 Bs0.00 Bs90,000.00 A) AITB Bs152.18 41000-5330=35670/12=2972.5*10=29725
E 13 IT Bs62.28 Bs16.20 Bs46.08 Bs0.00 Bs46.08 Bs0.00 Bs46.08 Bs0.00 Bs0.00 Bs0.00 DEP. MUEBLES Y ENC Bs2,015.22
I 14 Venta Bs0.00 Bs1,832.22 Bs0.00 Bs1,832.22 Bs0.00 Bs1,832.22 Bs0.00 Bs1,832.22 Bs0.00 Bs0.00 A) DEP. AC. MUEBLES Y ENC Bs0.00 Bs2,015.22 3 ACTIVO F DEP
A 15 Compra Bs1,566.00 Bs0.00 Bs1,566.00 Bs0.00 Bs1,566.00 Bs0.00 Bs0.00 Bs0.00 Bs1,566.00 Bs0.00 Por despresiacion de muebles que tienen un costo de 20000 ACTIVO 20000 20152.18 2015.22
P 16 IVA CF Bs324.87 Bs0.00 Bs324.87 Bs0.00 Bs324.87 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 UFVI 2,34070 152.18
E 17 Descuento en compra Bs0.00 Bs71.55 Bs0.00 Bs71.55 Bs0.00 Bs71.55 Bs0.00 Bs0.00 Bs0.00 Bs0.00 AA-2 UFVF 2,35851
P 18 IVA DF Bs0.00 Bs287.13 Bs0.00 Bs287.13 Bs0.00 Bs287.13 Bs0.00 Bs0.00 Bs0.00 Bs287.13 sueldos Bs29,725.00 -0.01781
Precio por unidad 8 Bs. Precio por unidad 4 Bs. Precio por unidad 6 bs P 19 Recargo en compra Bs86.13 Bs0.00 Bs86.13 Bs0.00 Bs86.13 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 sueldos por adelantado Bs29,725.00
P 20 Cuenta por pagar Bs0.00 Bs1,089.00 Bs0.00 Bs1,089.00 Bs0.00 Bs1,089.00 Bs0.00 Bs0.00 Bs0.00 Bs1,089.00 Por devengacion de sueldos por adelantado 3 ACTIVO F DEP
P 21 IT por pagar Bs16.20 Bs62.28 Bs0.00 Bs46.08 Bs0.00 Bs46.08 Bs0.00 Bs0.00 Bs0.00 Bs46.08 ACTIVO 22,000.00 22,167.39 5,541.85
A 22 Descuento en venta Bs60.00 Bs0.00 Bs60.00 Bs0.00 Bs60.00 Bs0.00 Bs0.00 Bs0.00 Bs60.00 Bs0.00 AA 3 UFVI 2.34 167.39
Gastos de ORG P 23 Recargo en venta Bs0.00 Bs26.10 Bs0.00 Bs26.10 Bs0.00 Bs26.10 Bs0.00 Bs0.00 Bs0.00 Bs26.10 Equipo de computacion Bs167.39 UFVF 2.36
2000 I 24 Devolucion en venta Bs469.80 Bs0.00 Bs469.80 Bs0.00 Bs469.80 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 A) AITB Bs167.39 -0.02
E 25 Devolucion en compra Bs0.00 Bs469.80 Bs0.00 Bs469.80 Bs0.00 Bs469.80 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Por actualizacion de equipos de computacion
P 26 Sueldos y salarios Bs41,000.00 Bs0.00 Bs41,000.00 Bs0.00 Bs41,000.00 Bs0.00 Bs0.00 Bs0.00 Bs41,000.00 Bs0.00 3 ACTIVO F DEP
P 27 Sueldos y salarios por pag Bs0.00 Bs36,176.80 Bs0.00 Bs36,176.80 Bs0.00 Bs36,176.80 Bs0.00 Bs0.00 Bs0.00 Bs36,176.80 AA-4 ACTIVO 10000 10076.09 5038.04
P 28 Retencion AFP Bs0.00 Bs4,792.20 Bs0.00 Bs4,792.20 Bs0.00 Bs4,792.20 Bs0.00 Bs0.00 Bs0.00 Bs4,792.20 DEP. Equipo de computacion Bs5,541.85 UFVI 2,34070 76.09
P 29 Rc Iva por pagar Bs0.00 Bs31.00 Bs0.00 Bs31.00 Bs0.00 Bs31.00 Bs0.00 Bs0.00 Bs0.00 Bs31.00 A) DEP. AC. Equipo de computacion Bs0.00 Bs5,541.85 UFVF 2,35851
P 30 AP patronal Bs6,586.10 Bs0.00 Bs6,586.10 Bs0.00 Bs6,586.10 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Por depresiacion el equipo de computacion que tiene un costo de 22000 -0.01781
A 31 beneficios sociales Bs341.53 Bs0.00 Bs341.53 Bs0.00 Bs341.53 Bs0.00 Bs0.00 Bs0.00 Bs341.53 Bs0.00
A 32 AGUINALDO Bs3,415.30 Bs0.00 Bs3,415.30 Bs0.00 Bs3,415.30 Bs0.00 Bs0.00 Bs0.00 Bs3,415.30 Bs0.00 AA-2
Balance de apertura E 33 AP PATRONAL POR PAG Bs0.00 Bs6,586.10 Bs0.00 Bs6,586.10 Bs0.00 Bs6,586.10 Bs0.00 Bs0.00 Bs0.00 Bs0.00 ojo en b d c Terreno Bs76.09
A 34 BENEFICIOS SOCIALES POR PAG Bs0.00 Bs341.53 Bs0.00 Bs341.53 Bs0.00 Bs341.53 Bs0.00 Bs0.00 Bs0.00 Bs0.00 AiTB Bs0.00 Bs76.09
P 35 AGUINALDO POR PAGAR Bs0.00 Bs3,415.30 Bs0.00 Bs3,415.30 Bs0.00 Bs3,415.30 Bs0.00 Bs0.00 Bs0.00 Bs3,415.30 Por actualizacion de terreno que tiene un costo de 10000
ACTIVOS PASIVOS A 36 Inventario Final de mercaderia Bs19,169.17 Bs0.00 Bs19,169.17 Bs0.00 Bs19,169.17 Bs0.00 Bs0.00 Bs0.00 Bs19,169.17 Bs0.00
Circulante Circulante A 37 Perdidas y Ganancias Bs0.00 Bs19,169.17 Bs0.00 Bs19,169.17 Bs0.00 Bs19,169.17 Bs0.00 Bs0.00 Bs0.00 Bs0.00 AA-5
Disponible Exigible Largo plazo A 38 DEP. MUEBLES Y ENC Bs2,015.22 Bs0.00 Bs2,015.22 Bs0.00 Bs2,015.22 Bs4,030.44 Bs0.00 Bs0.00 Bs0.00 Bs4,030.44 Bs0.00 alquileres pagado por adelantado Bs5,000.00
caja 5000 documento por pagar 15000 A 39 Dep .AC. Muebles y Enc Bs0.00 Bs2,015.22 Bs0.00 Bs2,015.22 Bs2,015.22 Bs0.00 Bs4,030.44 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Alquileres percibidos Bs5,000.00
Realizable CAPITAL 90000 A 40 AITB Bs0.00 Bs395.66 Bs0.00 Bs395.66 Bs395.66 Bs167.39 Bs791.32 Bs0.00 Bs0.00 Bs167.39 Bs0.00 Por pago de alquileres de ? meses por adelantado
inventario inicial de mercaderia 20000 A 41 alquileres pagado por adelantado Bs5,000.00 Bs0.00 Bs5,000.00 Bs0.00 Bs5,000.00 Bs10,000.00 Bs0.00 Bs0.00 Bs0.00 Bs10,000.00 Bs0.00
FIJO I 42 Alquileres percibidos Bs0.00 Bs5,000.00 Bs0.00 Bs5,000.00 Bs5,000.00 Bs0.00 Bs10,000.00 Bs0.00 Bs10,000.00 Bs0.00 Bs0.00 AA-
Muebles e Imuebles E 43 CASTIGO DE ORG Bs400.00 Bs0.00 Bs400.00 Bs0.00 Bs400.00 Bs800.00 Bs0.00 Bs800.00 Bs0.00 Bs0.00 Bs0.00 seguro por adelantado Bs5,000.00
computadoras 22000 P 44 RESERVA CST G ORG Bs0.00 Bs400.00 Bs0.00 Bs400.00 Bs400.00 Bs0.00 Bs800.00 Bs0.00 Bs0.00 Bs0.00 Bs800.00 seguros percibidos Bs5,000.00
muebles y enser 20000 E 45 DEP E COMPUTANCION Bs0.00 Bs5,541.85 Bs0.00 Bs5,541.85 Bs5,541.85 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Por pago de seguros de ? meses por adelantado
terreno 10000 P 46 DEP AC E COMPUTACION Bs5,541.85 Bs0.00 Bs5,541.85 Bs0.00 Bs5,541.85 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00
Gastos diferidos 47 Terreno Bs0.00 Bs0.00 Bs76.09 Bs76.09 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 AA-
suministros de oficina 10000 48 Bs0.00 Bs0.00 Bs0.00 Bs76.09 Bs0.00 Bs76.09 Bs0.00 Bs0.00 Bs0.00 Bs0.00 publicidad pagado por adelantado Bs7,000.00
alquiler 5000 605 49 seguros por adelantado Bs0.00 Bs0.00 Bs0.00 Bs5,000.00 Bs0.00 Bs5,000.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 publicidad percibidos Bs7,000.00
seguros 5000 50 Bs0.00 Bs0.00 Bs0.00 Bs5,000.00 Bs0.00 Bs5,000.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Por pago de publicidad de ? meses por adelantado
publicidad pagada 7000 51 Bs0.00 Bs0.00 Bs5,000.00 Bs0.00 Bs5,000.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00
material de limpieza 1000 52 Bs0.00 Bs0.00 Bs0.00 Bs5,000.00 Bs0.00 Bs5,000.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 AA-
TOTAL ACTIVO 105000 TOTAL PASIVO Y CAPITAL 105000 53 Bs0.00 Bs0.00 Bs7,000.00 Bs0.00 Bs7,000.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 MATERIAL DE LIMPIEZA CONSUM Bs300.00
54 Bs0.00 Bs0.00 Bs0.00 Bs7,000.00 Bs0.00 Bs7,000.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 MATERIAL DE LIMPIEZA Bs300.00
55 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Por pago de publicidad de ? meses por adelantado
56 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00
57 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 AA
58 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 CASTIGO GASTOS DE ORG Bs400.00
59 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 RESERVA CTGO G ORG Bs400.00
60 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Por castigo de gastos de organizacion a 5 años
61 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00
62 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00
63 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00 Bs0.00
SUMAS IGUALES Bs193,122.65 Bs193,988.11 Bs191,821.25 Bs192,686.71 Bs30,428.81 Bs30,428.81 Bs211,333.76 Bs212,031.83 Bs20,846.08 Bs11,832.22 Bs164,944.69 Bs151,663.61
Bs160,996.00 Bs32,126.65 -Bs32,992.11 -Bs9,013.86 -Bs9,013.86 Bs243.48 Bs395.66
Bs11,832.22 Bs11,832.22 Bs164,944.69 Bs142,649.75
MÉTODO: PRODUCTO: GASEOSA
CONTROL FISICO CONTROL VALORADO Bs22,294.94
FECHA DETALLE ENTRADA SALIDA SALDO P/U INGRESO EGRESO SALDO MÉTODO: PRODUCTO: JUGO
29/03/2021 INV INC 1200 1200 6 7200 0 7200 CONTROL FISICO CONTROL VALORADO
VENTA 79 1121 6 0 474 6726 FECHA DETALLE ENTRADA SALIDA SALDO P/U INGRESO EGRESO SALDO
COMPRA DES 50 1171 5.4 270 0 7026 INV INC 850 850 8 6800 6800
COMPRA REC 50 1221 6.6 330 0 7296 VENTA 59 791 8 464 6336
DEV VENTA 90 1131 5.975429975 0 537.78869775 6758.21 COMPRA DES 50 821 7.2 360 0 6546
DEV COMPRA 90 1221 0 0 0 6758.21 COMPRA REC 50 871 8.8 440 0 6986
1221 0 0 6758.21 VENTA DES 50 821 8.020665901 8.020665901 401.03329505 6592.98737085
AD-2 1221 0 0 6758.21 sueldos y salarios 821 0 0 6592.98737085
AD-3 1221 0 0 6758.21 sueldos y salarios por pagar 821 0 0 6592.98737085
1221 0 0 6758.21 821 0 0 6592.98737085
1221 0 0 6758.21 821 0 0 6592.98737085
1221 0 0 6758.21 821 0 0 6592.98737085
1221 0 0 6758.21 821 0 0 6592.98737085
821 0 0 6592.98737085
MÉTODO: PRODUCTO: AGUA 821 0 0 6592.98737085
CONTROL FISICO CONTROL VALORADO 821 0 0 6592.98737085
FECHA DETALLE ENTRADA SALIDA SALDO P/U INGRESO EGRESO SALDO 821 0 0 6592.98737085
INV INC 1500 1500 4 6000 6000 821 0 0 6592.98737085
VENTA 67 1433 4 0 268 5732 821 0 0 6592.98737085
COMPRA DES 50 1453 3.6 180 0 5792
COMPRA REC 50 1503 4.4 220 0 6012
VENTA REC 50 1453 4 0 200 5812
1453 0 0 5812 6764.18673218673
1453 0 0 5812 5812
1453 0 0 5812 6592.98737083812
1453 0 0 5812 total de los kardex 19169.17
1453 0 0 5812
1453 0 0 5812
1453 0 0 5812
1453 0 0 5812
1453 0 0 5812
1453 0 0 5812
1453 0 0 5812
1453 0 0 5812
PLANILLA DE SUELDOS 0
Nº C. I. NOMBRE Y FECHA DE INGRESO DIAS CARGO HABER BÁSICO BONO DE TOTAL GANADO DESCUENTOS TOTAL LÍQUIDO FIRMA
APELLIDO TRABAJA- DOS ANTI- DESCUEN- PAGABLE
AD-6 AFP 12,71% AP. SOLIDARIO NACIONAL RC-IVA 13% ANTICIPOS
GÜEDAD TOS
AD-7 1 Mauro Bernachi Antelo 30 dias Representate legal 10000 0 10000 1271.00 0 31 0 1302.00 8698.00
2 6774031 Nicolas Pelaez 30 dias Jefe en marketing 8000 0 8000 1016.80 0 0 0 1016.80 6983.20
3 Harold Orellana 04/January/2021 30 dias Gerente de ventas 7000 0 7000 889.70 0 0 0 889.70 6110.30
4 6311386 fabricio serrudo 16Feb 2002 30 dias Ing. Técnico 5000 0 5000 725.00 0 0 0 725.00 4275.00
5 Andres Lohrmann 30 dias Contador 7000 0 7000 889.70 0 0 0 889.70 6110.30
6 Anghy Claudia Ro 2021 30 dias Ing. finanzas 4000 0 4000 508.40 0 0 0 508.40 3491.60 -35668
41000 4792.20 0 31 0 5331.60 35668.40
4823.20 36176.80
PLANILLA DE APORTES PATRONALES
BENEFICIOS SOCIALES
Nº C. I. NOMBRE Y TOTAL GANADO CNS 10 % FONVI 2 % APORTE AFP 1,71 % INFOCAL 1 % TOTAL IMPORTE PATRONAL PROVI-SION PREVISON- BEN/SOC. TOTAL IMPORTE
APELLIDO
Mauro Bernachi 10000 1000 200 SOLIDARIO
300 3 171 100 1771 AGUI-NALDO
833 8,33%
83 916
Nicolas Pelaez 8000 800 160 240 137 80 741 666 67 733
Harold Orellana 7000 700 140 210 120 70 1240 583 58 641
fabricio serrudo 5000 500 100 150 86 50 886 417 42 458
Andres Lohrmann 7000 700 140 210 121 70 1241 583 58 641
Anghy Claudia Rojas Villca 4000 400 80 120 68.4 40 708.4 333.2 33.32 366.52
6586 3415 342 3757
LIBRO DIARIO LIBROS MAYORES
AD-1
FECHA DETALLE F/M DEBE HABER 1 CAJA 2 inventario inicial de mercaderia 3 equipo de computacion 4 muebles y enseres 5 terrenos 6 subministros de oficina 7 Alquileres anticipados
11/03 AD-1 5000 20000 22000 AD-1 20000 AD-1 10000 AD-1 10000 AD-1 5000
CAJA 1 5000 474
Inventario Inicial de Mercaderia 2 20000 464
Equipo de computacion 3 22000 268
Muebles y enseres 4 20000 243
Terreno 5 10000 324
Suministros de oficina 6 10000 162
Alquiler 7 5000 540
Seguros 8 5000
Publicidad 9 7000 532.2 20000 22000 0 20000 0 10000 0 10000 0 5000 0
Material de limpieza 10 1000 330
Documentos por pagar 11 15000 7068 1269
Capital 12 90000
Por balance de apertura para la empresa "Drinks Bolivia" .
105000 105000
AD-2
Caja 1 474
IT 13 14.22
a)Venta 14 412.38
IVA D/F IVA D/F 61.62
IT por pagar 21 14.22
Por venta de Gaseosa
TOTAL DEBE/HABER 488.22 488.22 8 seguros pados por adelantado 9 publicidad pagado por adelantado 10 material de limpieza 11 documentos por pagar 12 capital 13 it 14 ventas
AD-3 AD-1 5000 AD-1 7000 AD-1 1000 AD-1 15000 AD-1 90000 14.22 412.38
Caja 1 464 13.92 403.68
IT 13 13.92 8.04 233.16
a)Venta 14 403.68 16.2 522
IVA D/F 18 60.32 16.2 261
IT por pagar 21 13.92 9.9
Por venta de Agua
TOTAL DEBE/HABER 477.92 477.92
AD-4 5000 0 7000 0 1000 0 0 15000 0 90000 62.28 16.2 0 1049.22
Caja 1 268
IT 13 8.04
a)Venta 14 233.16
IVA D/F 18 34.84
IT por pagar 21 8.04
AD-11
FECHA DEBE HABER 0 31 6586 0 342 0 3415 0 0 6586 0 342
Devolucion en venta 24 469.80
IVA C/F 70.20 35 AGUINALDO POR PAGAR 36 Inventario final de mercaderia 37 Perdidas y ganancias 38 DEP. MUEBLES Y ENC 39 Dep .AC. Muebles y Enc 40 AITB
IT por pagar 21 16.2 3415 19169.17 19169.17
a)Caja 540
IT 16.2
Devolucion de venta de 90 unidades de gaseosa
SUMA TOTAL 556.20 556.2
AD-12
FECHA Detalle F/M DEBE HABER
Caja 1 532.2
Descuento en Venta 22 60 0 3415 19169.17 0 0 19169.17 0 0 0 0
IVA C/F 16 7.8
IT 13 16.2 41 alquileres pagado por adelantado 42 Alquileres percibidos 43 CASTIGO DE ORG 44 RESERVA CST G ORG 45 DEP E COMPUTANCION 46 DEP AC E COMPUTACION
a)Venta 14 522
IVA D/F 18 78
IT por pagar 21 16.2
Por venta de mercaderia con 10% de descuento
616.2 616.2
AD-13
FECHA Detalle F/M DEBE HABER
caja 1 330
it 13 9.9 0 0 0 0 0 0 0 0 0 0 0 0
A) venta 14 261
rec venta 23 26.1
iva d/f 18 42.9
it por pagar 21 9.9
339.9 339.9
AD-14
FECHA DETALLE FM DEBE HABER
19/05/21 SUELDOS Y SALARIOS 26 41000
A) SUELDOS Y SAL. POR PAGAR 27 36176.8
RETENCION AFP 28 4792.2 0
RC IVA POR PAGAR 29 31
AD-15
AP PATRONAL 31 6586
BENEFICIOS SOCIALES 32 342
AGUINALDO 33 3415
AP PATRONAL POR PAG 34 6586
BENEFICIOS SOCIALES POR PAG 35 342
AGUINALDO POR PAGAR 36 3415
Ad-16 0
Inventario final de mercaderi 19169.17
a) Perdidas y Ganancias 19169.17
Registro por inventario final de mercaderia
SUMATORIA TOTAL 19169.17 19169.17410302
ad - 17
caja 540 1221
A) devolucion en compra 469.8
iva d/f 70.2
por devolucion en compra
total 540 540
1 CAJA 2 INV INI MERC. 3 EQUIPO DE COMP. 4 MUEB Y ENSER
5000 243 20000 0 22000 0 20000
474 324
464 162
268 540
532.2
330
7068 1269
8 MATERIAL DE
SEGUROS PAGADOS PUBLICIDAD PAGADA
POR ADELANTADO 9 POR ADELANTADO 10 LIMPIEZA 11 DOC. POR PAGAR
5000 7000 1000
18
IVA D/F 19 RECARGO EN COMPRA 20 CUENTAS P PAGAR 21 IT POR PAGAR
61.62 28.71 363 16.2
60.32 38.28 484
34.84 19.14 242
3.51
3.6
2.34
78
42.9
26
SUELDOS Y SALARIOS 27 S Y S POR PAGAR 28 RETEN. AFP 29 RC-IVA POR PAGAR
41000 36176.8 4792.2
35
BENEF. SOCIALES AGUINALDO POR
POR PAGAR 36 PAGAR
342 3415
MUEB Y ENSER 5 TERRENO 6 SUMINISTRO DE OFICINA 7 ALQUILERES ANTICIPADOS
0 10000 0 10000 5000
62.28
71.55
APORTE PATR.
34 POR PAGAR
6586