a) Movimientos Diarios b) Esquemas de Mayor

Fecha Cuentas Movimientos

Debe Haber 1)
1/1/2012 Bancos $1,500,000.00 4)
Almacén $500,000.00 5)
Capital social $2,000,000.00 6)
$2,000,000.00 $2,000,000.00 11)
1/2/2012 Almacén $600,000.00
IVA acreditado $38,400.00
IVA por acreditar $57,600.00
Bancos $278,400.00
Proveedores $417,600.00 2)
$696,000.00 $696,000.00 3)
1/3/2012 Almacén $525,000.00
IVA acreditado $50,400.00
IVA por acrediar $33,600.00
Bancos $365,400.00
Proveedores $243,600.00
$609,000.00 $609,000.00 7)
1/4/2012 Almacén $125,000.00 8)
IVA acreditado $20,000.00 9)
Bancos $145,000.00
$145,000.00 $145,000.00
1/5/2012 Ventas $1,200,000.00
IVA causado $96,000.00
IVA por causar $96,000.00 5)
Bancos $696,000.00 6)
Clientes $696,000.00
Almacén $1,000,000.00
Costo de ventas $1,000,000.00
$2,392,000.00 $2,392,000.00
1/6/2012 Ventas $375,000.00
IVA causado $30,000.00
IVA por causar $30,000.00
Bancos $217,500.00
Clientes $217,500.00
Almacén $312,500.00
Costo de ventas $312,500.00
$747,500.00 $747,500.00 12)
1/7/2012 Ventas $105,000.00
IVA causado $16,800.00
Bancos $121,800.00
Almacén $87,500.00
Costo de ventas $87,500.00
$209,300.00 $209,300.00
1/8/2012 Ventas $15,000.00
 IVA por causar $2,400.00
Clientes $17,400.00
$17,400.00 $17,400.00
1/9/2012 Gastos de venta $14,870.00
Acreedores $14,870.00
$14,870.00 $14,870.00
1/10/2012 Gastos de adimistracion $19,450.00
Bancos $19,450.00
$19,450.00 $19,450.00
1/11/2012 Otros ingresos $8,800.00
Bancos $8,800.00
$8,800.00 $8,800.00
1/12/2012 Otros gastos $11,430.00
Bancos $11,430.00
$11,430.00 $11,430.00
 Bancos Almacén
$1,500,000.00 $278,400.00 (2 1) $500,000.00 $125,000.00 (4
$145,000.00 $365,400.00 (3 2) $600,000.00 $1,000,000.00 (5
$696,000.00 $121,800.00 (7 3) $525,000.00 $312,500.00 (6
$217,500.00 $19,450.00 (10 7) $87,500.00
$8,800.00 $11,430.00 (12 $1,712,500.00 $1,437,500.00
$2,567,300.00 $796,480.00 $275,000.00
$1,770,820.00

IVA acreditado IVA por acreditar

$38,400.00 $20,000.00 (4 2) $57,600.00
$50,400.00 3) $33,600.00

$88,800.00 $20,000.00 $91,200.00

$68,800.00

Ventas Costo de ventas

$105,000.00 $1,200,000.00 (5 5) $1,000,000.00 $87,500.00 (7
$15,000.00 $375,000.00 (6 6) $312,500.00
$14,870.00
$134,870.00 $1,575,000.00 $1,312,500.00 $87,500.00
$1,440,130.00 $1,225,000.00

Clientes Gastos de venta

$696,000.00 $17,400.00 (8 9) $14,870.00
$217,500.00

$913,500.00 $17,400.00 $14,870.00

$896,100.00

Acreedores Gastos de administracion

$14,870.00 (9 10) $19,450.00

$14,870.00 $19,450.00

Otros gastos
$11,430.00

$11,430.00
 c) Balance de comprobacion
Capial Social Cuentas Movmientos
$2,000,000.00 (1 Debe
Bancos $2,567,300.00
Almacén $1,712,500.00
$2,000,000.00 IVA acreditado $88,800.00
Capital Social
IVA por acreditar $91,200.00
Ventas $134,870.00
Costo de ventas $1,312,500.00
Proveedores IVA causado $16,800.00
$417,600.00 (2 IVA por causar $2,400.00
$243,600.00 (3 Clientes $913,500.00
Gastos de venta $14,870.00
$661,200.00 Gastos de administracion $19,450.00
Proveedores
Acreedores
IVA causado Otros ingresos
7) $16,800.00 $96,000.00 (5 Otros gastos $11,430.00
$30,000.00 (6 $6,885,620.00

$16,800.00 $126,000.00
$109,200.00

IVA por causar

8) $2,400.00 $96,000.00 (5
$30,000.00 (6

$2,400.00 $126,000.00
$123,600.00

Otros ingresos
$8,800.00 (11

$8,800.00
 d) IVA a cargo a favor
Movmientos Saldos IVA causado
Haber Debe Haber IVA acreditado
$796,480.00 $1,770,820.00
$1,437,500.00 $275,000.00
$20,000.00 $68,800.00
$2,000,000.00 $2,000,000.00
$91,200.00
$1,575,000.00 $1,440,130.00
$87,500.00 $1,225,000.00
$126,000.00 $109,200.00
$126,000.00 $123,600.00
$17,400.00 $896,100.00
$14,870.00
$19,450.00
$661,200.00 $661,200.00
$14,870.00 $14,870.00
$8,800.00 $8,800.00
$11,430.00
$6,870,750.00 $4,372,670.00 $4,357,800.00
 f) Estado de resultado
$109,200.00 Ventas netas
$68,800.00 Costo de ventas
$40,400.00
e) Utilidad Bruta
Utilidad bruta
Gastos de venta
Gastos de administracion
Gastos de operación
Utilidad de operación
Otros gastos
Otros ingresos
Utilidad de operación antes de impuesto
PTU
Utilidad antes de impuesto
ISR
Utilidad neta
 BALANCE GENERAL
$1,455,000.00 Activo circulante
$1,225,000.00 Activo
Bancos
Clientes
$230,000.00 Almacen
$14,870.00 Costo de ventas
$19,450.00 IVA acreditado
$34,320.00 IVA por acreditar
$195,680.00 Otros gastos}
$11,430.00 Gst de administracion
$8,800.00 $2,630.00
$193,050.00
$19,305.00 Pasivo
$173,745.00 Proveedores
$52,123.50 Acredores
$121,621.50 IVA causado
IVA por causa
Ventas
Otros ingresos
Gsto de venta
Capital
Capital Social
LANCE GENERAL

$1,770,820.00
$896,100.00
$275,000.00
$1,225,000.00
$68,800.00
$91,200.00
$11,430.00
$19,450.00
$4,357,800.00

$661,200.00
$14,870.00
$109,200.00
$123,600.00
$1,440,130.00
$8,800.00
$14,870.00 $2,357,800.00

$2,000,000.00 $2,000,000.00

$4,357,800.00