RAYADO No.

Rayado Diario 1
NOMBRE DEBE HABER
1
Bancos 1,500,000.00
Clientes 600,000.00
Almacén 500,000.00
Proveedores 600,000.00
Capital Social 2,000,000.00
2
Almacén 1,100,000.00
Gtos de Compra 35,000.00
IVA acred 181,600.00
Bancos 1,316,600.00
3
Almacén 1,800,000.00
IVA x acred 288,000.00
Proveedores 2,088,000.00
4
Bancos 2,247,500.00
Ventas 1,937,500.00
IVA transferido 310,000.00
4-a
Costo de venta 1,416,666.67
Almacen 1,416,666.67
5
Almacén 937,500.00
IVA acred 150,000.00
Bancos 1,087,500.00
6
Almacén 937,500.00
IVA x acred 150,000.00
Proveedores 1,087,500.00
7
Almacén 1,650,000.00
Gtos de Compra 66,000.00
IVA acred 274,560.00
Bancos 1,990,560.00
8
Almacén 1,305,000.00
IVA x acred 208,800.00
Proveedores 1,513,800.00

SUMAS IGUALES 15,348,126.67 15,348,126.67

 RAYADO No.
Rayado Diario 2
NOMBRE DEBE HABER
9 15,348,126.67 15,348,126.67
Bancos 7,569,000.00
Clientes 2,523,000.00
Ventas 8,700,000.00
IVA trasladado 1,044,000.00
IVA x trasladar 348,000.00
9-a
Costo de venta 5,619,243.99
Almacen 5,619,243.99
10
Ventas (Dev/Vta) 815,625.00
IVA trasladado 130,500.00
Bancos 946,125.00
10 - a
Almacen 526,804.12
Costo de venta 526,804.12
11
Ventas (Reb/Vta) 26,500.00
IVA x trasladar 4,240.00
Clientes 30,740.00

SUMAS IGUALES 32,563,039.78 32,563,039.78

Esquemas de Mayor

Bancos Clientes Almacén

1 1,500,000.00 1,316,600.00 2 1 600,000.00 30,740.00 11 1 500,000.00 1,416,666.67 4a
4 2,247,500.00 1,087,500.00 5 9 2,523,000.00 2 1,100,000.00 5,619,243.99 9a
9 7,569,000.00 1,990,560.00 7 3 1,800,000.00
946,125.00 10 5 937,500.00
6 937,500.00
7 1,650,000.00
8 1,305,000.00
11,316,500.00 5,340,785.00 3,123,000.00 30,740.00 10a 526,804.12
5,975,715.00 3,092,260.00 8,756,804.12 7,035,910.65
1,720,893.47
Proveedores Capital Social
600,000.00 1 2,000,000.00 1 Gtos de Compra
2,088,000.00 3 2 35,000.00
1,087,500.00 6 7 66,000.00
1,513,800.00 8
0.00 5,289,300.00 0.00 2,000,000.00 101,000.00 0.00
5,289,300.00 2,000,000.00 101,000.00

IVA acreditable IVA x acreditar Ventas

2 181,600.00 3 288,000.00 10 815,625.00 1,937,500.00 4
5 150,000.00 6 150,000.00 11 26,500.00 8,700,000.00 9
7 274,560.00 8 208,800.00
606,160.00 0.00 646,800.00 0.00 842,125.00 10,637,500.00
606,160.00 606,160.00 A1 646,800.00 9,795,375.00

IVA trasladado Costo de Venta IVA x trasladar

10 130,500.00 310,000.00 4 4a 1,416,666.67 526,804.12 10a 11 4,240.00 348,000.00 9
1,044,000.00 9 9a 5,619,243.99
130,500.00 1,354,000.00 7,035,910.65 526,804.12 4,240.00 348,000.00
A2 1,223,500.00 1,223,500.00 6,509,106.53 343,760.00

IVA A PAGAR
A1 606,160.00 1,223,500.00 A2

606,160.00 1,223,500.00 0.00 0.00 0.00 0.00

617,340.00 0.00 0.00 0.00 0.00
 TARJETA DE ALMACÉN

PRODUCTO Articulo X CODIGO XXX-XXX-XXX

METODO Promedio PERIODO Enero UNIDAD Unidad

UNIDADES PRECIOS VALORES SALDO DE

Asiento Concepto
Entrada Salida Existencia Costo Venta Debe Haber Saldo VENTA
1 Apertura 100 5,000 500,000
2 Compra 200 300 5,500 1,100,000 0 1,600,000 0
3 Compra 300 600 6,000 1,800,000 0 3,400,000 0
4 Venta 250 350 5,667 7,750 0 1,416,667 1,983,333 1,937,500
5 Compra 125 475 7,500 937,500 0 2,920,833 0
6 Compra 125 600 7,500 937,500 0 3,858,333 0
7 Compra 220 820 7,500 1,650,000 0 5,508,333 0
8 Compra 150 970 8,700 1,305,000 0 6,813,333 0
9 Venta 800 170 7,024 10,875 0 5,619,244 1,194,089 8,700,000
10 Dev/Vta 75 245 7,024 10,875 526,804 0 1,720,893 815,625

Valuación: 245 unidades a costo de 7,024 cada unidad; total de 1,720,893

 Alpha y Omega, S.A.
Estado de Resultado Integral
Al 31 De enero de 2023

1 2 3
Ventas Totales 10,637,500.00
Des/Vta. 26,500.00
Dev/Vta. 815,625.00 842,125.00
Ventas Netas 9,795,375.00
Costo de Ventas 6,509,106.53
Gtos de Compra 101,000.00
Costo de lo Vendido 6,610,106.53
Utilidad (o Pérdida) del Ejercicio 3,185,268.47

Alpha y Omega, S.A.

Estado de Posición Financiera
Al 31 De enero de 2023

1 2 3
ACTIVO
Bancos 5,975,715.00
Almacén 1,720,893.47
Clientes 3,092,260.00
IVA x acred 646,800.00 11,435,668.47
PASIVO
Proveedores 5,289,300.00
IVA x trasladar 343,760.00
IVA a pagar 617,340.00 6,250,400.00
CAPITAL
Capital Social 2,000,000.00
Utilidades (Perdidas) 3,185,268.47 5,185,268.47 11,435,668.47
 RAYADO No.
Rayado Diario 1
NOMBRE DEBE HABER
1
Bancos 1,500,000.00
Clientes 600,000.00
Almacen 500,000.00
Proveedores 600,000.00
Capital Social 2,000,000.00
2
Almacen 2,200,000.00
IVA acreditable 352,000.00
Bancos 2,552,000.00
3
Bancos 159,500.00
Almacen 137,500.00
IVA acreditable 22,000.00
4
Almacen 4,800,000.00
IVA x acreditar 768,000.00
Proveedores 5,568,000.00
5
Proveedores 348,000.00
Almacen 300,000.00
IVA x acreditar 48,000.00
6
Proveedores 232,000.00
Reb/Cpa 200,000.00
IVA x acreditar 32,000.00
7
Bancos 21,750,000.00
Ventas 18,750,000.00
IVA trasladado 3,000,000.00
7-a
Costo de Vta 1,325,000.00
Almacen 1,325,000.00
8
Ventas 2,250,000.00
IVA trasladado 360,000.00
Bancos 2,610,000.00
8-a
Almacen 165,000.00
Costo de Vta 165,000.00

SUMAS IGUALES 37,309,500.00 37,309,500.00

 RAYADO No.
Rayado Diario 2
NOMBRE DEBE HABER
9 37,309,500.00 37,309,500.00
Almacen 937,500.00
IVA acreditable 150,000.00
Bancos 1,087,500.00
10
Almacen 937,500.00
IVA x acreditae 150,000.00
Proveedores 1,087,500.00
11
Proveedores 217,500.00
Almacen 187,500.00
IVA x acreditar 30,000.00
12
Almacen 1,650,000.00
IVA acreditable 264,000.00
Bancos 1,914,000.00
13
Almacen 1,305,000.00
IVA x acreditae 208,800.00
Proveedores 1,513,800.00
14
Bancos 6,960,000.00
Clientes 2,320,000.00
Ventas 8,000,000.00
IVA trasladado 960,000.00
IVA x trasladar 320,000.00
14 - a
Costo de Vta 4,672,500.00
Almacen 4,672,500.00
15
Ventas 750,000.00
IVA trasladado 120,000.00
Bancos 870,000.00
15 - a
Almacen 450,000.00
Costo de Vta 450,000.00
16
Reb/Vta 175,000.00
IVA x trasladar 28,000.00
Clientes 203,000.00

SUMAS IGUALES 58,605,300.00 58,605,300.00

Esquemas de Mayor

Bancos Clientes Almacen

1 1,500,000.00 2,552,000.00 2 1 600,000.00 203,000.00 16 1 500,000.00 137,500.00 3
3 159,500.00 2,610,000.00 8 14 2,320,000.00 2 2,200,000.00 300,000.00 5
7 21,750,000.00 1,087,500.00 9 4 4,800,000.00 1,325,000.00 7a
14 6,960,000.00 1,914,000.00 12 8 165,000.00 187,500.00 11
15 870,000.00 9 937,500.00 4,672,500.00 14a
10 937,500.00
12 1,650,000.00
31,239,500.00 8,163,500.00 2,920,000.00 203,000.00 13 1,305,000.00
23,076,000.00 2,717,000.00 15a 450,000.00
12,945,000.00 6,622,500.00
Proveedores Capital Social 6,322,500.00
5 348,000.00 600,000.00 1 2,000,000.00 1
6 232,000.00 5,568,000.00 4 IVA acreditable
11 217,500.00 1,087,500.00 10 2 352,000.00 22,000.00 3
1,513,800.00 13 9 150,000.00
870,000.00 15 12 264,000.00
797,500.00 9,639,300.00 0.00 2,000,000.00 766,000.00 22,000.00
8,841,800.00 2,000,000.00 744,000.00 744,000.00 A1

IVA x acreditar Reb/Cpa Ventas

4 768,000.00 48,000.00 5 200,000.00 6 8 2,250,000.00 18,750,000.00 7
10 150,000.00 32,000.00 6 15 750,000.00 8,000,000.00 14
13 208,800.00 30,000.00 11
3,000,000.00 26,750,000.00
23,750,000.00
1,126,800.00 110,000.00 0.00 200,000.00
1,016,800.00 200,000.00 IVA x trasladar
16 28,000.00 320,000.00 14
IVA trasladado Costo de Ventas 292,000.00
8 360,000.00 3,000,000.00 7 7a 1,325,000.00 165,000.00 8a
15 120,000.00 960,000.00 14 14a 4,672,500.00 450,000.00 15a Reb/Vta
16 175,000.00

IVA A PAGAR
A1 744,000.00 3,480,000.00 A2
480,000.00 3,960,000.00 5,997,500.00 615,000.00 2,736,000.00
A2 3,480,000.00 3,480,000.00 5,382,500.00
 TARJETA DE ALMACÉN

PRODUCTO Articulo X CODIGO XXX-XXX-XXX

METODO PEPS PERIODO Enero UNIDAD Unidad

UNIDADES PRECIOS VALORES Saldo de

Asiento Concepto
Entrada Salida Existencia Costo Venta Debe Haber Saldo Venta
1 Apertuta 100 5,000 500,000
2 Compra 400 500 5,500 2,200,000 0 2,700,000 0
3 Dev/Cpa 25 475 5,500 0 137,500 2,562,500 0
4 Compra 800 1275 6,000 4,800,000 0 7,362,500 0
5 Dev/Cpa 50 1225 6,000 0 300,000 7,062,500 0
7 Venta 100 1125 5,000 75,000 0 500,000 6,562,500 7,500,000
7 Venta 150 975 5,500 75,000 0 825,000 5,737,500 11,250,000
8 Dev/Vta 30 1005 5,500 75,000 165,000 0 5,902,500 2,250,000
9 Compra 125 1130 7,500 937,500 0 6,840,000 0
10 Compra 125 1255 7,500 937,500 0 7,777,500 0
11 Dev/Cpa 25 1230 7,500 0 187,500 7,590,000 0
12 Compra 220 1450 7,500 1,650,000 0 9,240,000 0
13 Compra 150 1600 8,700 1,305,000 0 10,545,000 0
14 Venta 255 1345 5,500 10,000 0 1,402,500 9,142,500 2,550,000
14 Venta 545 800 6,000 10,000 0 3,270,000 5,872,500 5,450,000
15 Dev/Vta 75 875 6,000 10,000 450,000 0 6,322,500 750,000

Valuación: 0 unidades a costo de $ 5,000 cada unidad; total de $ -

0 unidades a costo de $ 5,500 cada unidad; total de $ -
280 unidades a costo de $ 6,000 cada unidad; total de $ 1,680,000
125 unidades a costo de $ 7,500 cada unidad; total de $ 937,500
100 unidades a costo de $ 7,500 cada unidad; total de $ 750,000
220 unidades a costo de $ 7,500 cada unidad; total de $ 1,650,000
150 unidades a costo de $ 8,700 cada unidad; total de $ 1,305,000
875 $ 6,322,500
 RAYADO No.
Rayado Diario 1
NOMBRE DEBE HABER
1
Bancos 1,500,000.00
Clientes 600,000.00
Almacen 500,000.00
Proveedores 600,000.00
Capital Social 2,000,000.00
2
Almacen 2,200,000.00
IVA acreditable 352,000.00
Bancos 2,552,000.00
3
Bancos 159,500.00
Almacen 137,500.00
IVA acreditable 22,000.00
4
Almacen 4,800,000.00
IVA x acreditar 768,000.00
Proveedores 5,568,000.00
5
Proveedores 348,000.00
Almacen 300,000.00
IVA x acreditar 48,000.00
6
Proveedores 232,000.00
Reb/Cpa 200,000.00
IVA x acreditar 32,000.00
7
Bancos 21,750,000.00
Ventas 18,750,000.00
IVA trasladado 3,000,000.00
7-a
Costo de Vta 1,500,000.00
Almacen 1,500,000.00
8
Ventas 2,250,000.00
IVA trasladado 360,000.00
Bancos 2,610,000.00
8-a
Almacen 180,000.00
Costo de Vta 180,000.00

SUMAS IGUALES 37,499,500.00 37,499,500.00

 RAYADO No.
Rayado Diario 2
NOMBRE DEBE HABER
9 37,499,500.00 37,499,500.00
Almacen 937,500.00
IVA acreditable 150,000.00
Bancos 1,087,500.00
10
Almacen 937,500.00
IVA x acreditae 150,000.00
Proveedores 1,087,500.00
11
Proveedores 217,500.00
Almacen 187,500.00
IVA x acreditar 30,000.00
12
Almacen 1,650,000.00
IVA acreditable 264,000.00
Bancos 1,914,000.00
13
Almacen 1,305,000.00
IVA x acreditae 208,800.00
Proveedores 1,513,800.00
14
Bancos 6,960,000.00
Clientes 2,320,000.00
Ventas 8,000,000.00
IVA trasladado 960,000.00
IVA x trasladar 320,000.00
14 - a
Costo de Vta 2,955,000.00
Almacen 2,955,000.00
15
Ventas 750,000.00
IVA trasladado 120,000.00
Bancos 870,000.00
15 - a
Almacen 562,500.00
Costo de Vta 562,500.00
16
Reb/Vta 175,000.00
IVA x trasladar 28,000.00
Clientes 203,000.00

SUMAS IGUALES 57,190,300.00 57,190,300.00

Esquemas de Mayor

Bancos Clientes Almacen

1 1,500,000.00 2,552,000.00 2 1 600,000.00 203,000.00 16 1 500,000.00 137,500.00 3
3 159,500.00 2,610,000.00 8 14 2,320,000.00 2 2,200,000.00 300,000.00 5
7 21,750,000.00 1,087,500.00 9 4 4,800,000.00 1,500,000.00 7a
14 6,960,000.00 1,914,000.00 12 8 180,000.00 187,500.00 11
15 870,000.00 9 937,500.00 2,955,000.00 14a
10 937,500.00
12 1,650,000.00
31,239,500.00 8,163,500.00 2,920,000.00 203,000.00 13 1,305,000.00
23,076,000.00 2,717,000.00 15a 562,500.00
13,072,500.00 5,080,000.00
Proveedores Capital Social 7,992,500.00
5 348,000.00 600,000.00 1 2,000,000.00 1
6 232,000.00 5,568,000.00 4 IVA acreditable
11 217,500.00 1,087,500.00 10 2 352,000.00 22,000.00 3
1,513,800.00 13 9 150,000.00
870,000.00 15 12 264,000.00
797,500.00 9,639,300.00 0.00 2,000,000.00 766,000.00 22,000.00
8,841,800.00 2,000,000.00 744,000.00 744,000.00 A1

IVA x acreditar Reb/Cpa Ventas

4 768,000.00 48,000.00 5 200,000.00 6 8 2,250,000.00 18,750,000.00 7
10 150,000.00 32,000.00 6 15 750,000.00 8,000,000.00 14
13 208,800.00 30,000.00 11
3,000,000.00 26,750,000.00
23,750,000.00
1,126,800.00 110,000.00 0.00 200,000.00
1,016,800.00 200,000.00 IVA x trasladar
16 28,000.00 320,000.00 14
IVA trasladado Costo de Ventas 292,000.00
8 360,000.00 3,000,000.00 7 7a 1,500,000.00 180,000.00 8a
15 120,000.00 960,000.00 14 14a 2,955,000.00 562,500.00 15a Reb/Vta
16 175,000.00

IVA A PAGAR
A1 744,000.00 3,480,000.00 A2
480,000.00 3,960,000.00 4,455,000.00 742,500.00 2,736,000.00
A2 3,480,000.00 3,480,000.00 3,712,500.00
 TARJETA DE ALMACÉN

PRODUCTO Articulo X CODIGO XXX-XXX-XXX

METODO UEPS PERIODO Enero UNIDAD Unidad

UNIDADES PRECIOS VALORES Saldo de

Asiento Concepto
Entrada Salida Existencia Costo Venta Debe Haber Saldo Venta
1 Apertuta 100 5,000 500,000
2 Compra 400 500 5,500 2,200,000 0 2,700,000 0
3 Dev/Cpa 25 475 5,500 0 137,500 2,562,500 0
4 Compra 800 1275 6,000 4,800,000 0 7,362,500 0
5 Dev/Cpa 50 1225 6,000 0 300,000 7,062,500 0
7 Venta 250 975 6,000 75,000 0 1,500,000 5,562,500 18,750,000
8 Dev/Vta 30 1005 6,000 75,000 180,000 0 5,742,500 2,250,000
9 Compra 125 1130 7,500 937,500 0 6,680,000 0
10 Compra 125 1255 7,500 937,500 0 7,617,500 0
11 Dev/Cpa 25 1230 7,500 0 187,500 7,430,000 0
12 Compra 220 1450 7,500 1,650,000 0 9,080,000 0
13 Compra 150 1600 8,700 1,305,000 0 10,385,000 0
14 Venta 150 1450 8,700 10,000 0 1,305,000 9,080,000 1,500,000
14 Venta 220 1230 7,500 10,000 0 1,650,000 7,430,000 2,200,000
14 Venta 100 1130 7,500 10,000 0 750,000 6,680,000 1,000,000
14 Venta 125 1005 7,500 10,000 0 937,500 5,742,500 1,250,000
14 Venta 205 800 6,000 10,000 0 1,230,000 4,512,500 2,050,000
15 Dev/Vta 75 875 7,500 10,000 562,500 0 5,075,000 750,000

Valuación: 100 unidades a costo de $ 5,000 cada unidad; total de $ 500,000

375 unidades a costo de $ 5,500 cada unidad; total de $ 2,062,500
325 unidades a costo de $ 6,000 cada unidad; total de $ 1,950,000
0 unidades a costo de $ 7,500 cada unidad; total de $ -
0 unidades a costo de $ 7,500 cada unidad; total de $ -
0 unidades a costo de $ 7,500 cada unidad; total de $ -
75 unidades a costo de $ 8,700 cada unidad; total de $ 652,500
875 $ 5,165,000