CASO 1

14 350,000.00 33
50 350,000.00 40
46
10 350,000.00
14 350,000.00 12
40
60 211,864.41 70
40 38,135.59
42 250,000.00 69
20
20 211,864.41
61 211,864.41 10
12
42 175,000.00
10 175,000.00

REG COMPRAS
BI IGV
16,400.00 2,952.00
 33,898.31 70 32,542.37 42 16,771.20
6,101.69 40 5,857.63 10
40,000.00 12 38,400.00

320,000.00 20 20,338.98
48,813.56 69 20,338.98
271,186.44
63 16,400.00
169,491.53 65 8,600.00
169,491.53 40 2,952.00
42 27,952.00
240,000.00
240,000.00 94 25,000.00
79 25,000.00

ADQ NO GRS IT
8,600.00 27,952.00
16,771.20
10.00 350,000.00 70 238,644.07
10.00 175,000.00 69 149,152.54
10.00 240,000.00 UB 89,491.53
10.00 16,771.20 94 25,000.00
12.00 320,000.00 UO 64,491.53
12.00 240,000.00
12.00 38,400.00
14.00 350,000.00 10 398,228.80
14.00 350,000.00 12 41,600.00
20.00 211,864.41 20 62,711.86
20.00 169,491.53 33 33,898.31
20.00 20,338.98 40 4,233.36
33.00 33,898.31 42 86,180.80
40.00 38,135.59 46 40,000.00
40.00 6,101.69 50 350,000.00
40.00 48,813.56
40.00 5,857.63 540,672.33 476,180.80
40.00 2,952.00 64,491.53
42.00 250,000.00
42.00 175,000.00 0.00
42.00 27,952.00
42.00 16,771.20
46.00 40,000.00
50.00 350,000.00
60.00 211,864.41
61.00 211,864.41
63.00 16,400.00
65.00 8,600.00
69.00 169,491.53
69.00 20,338.98
70.00 271,186.44
70.00 32,542.37
79.00 25,000.00
94.00 25,000.00

### ###
Una empresa tiene en caja S/ 80,000 y compra mercaderias por un total de S/ 150,000 y paga el 30%
luego vende la tercera parte de la mercaderias mas una utilidad del 30% y cobra 50% luego registra
gastos por S/ 12,000 mas IGV y gastos por S/ 8,000 no gravados al igv
ELABORAR EL ESF Y ER

ESF
efectivo 67,500.00
ctas por cobrar 32,500.00 cta por pagar 105,000.00
mercaderias 84,745.76 otras ctas 22,160.00

otros activo 15,126.10 capital 80,000.00

utilidad -7,288.14

199,871.86 199,871.86

er 0.00
ventas 55,084.75
cv 42,372.88
ub 12,711.86

gop 20,000.00
m op -7,288.14
0,000 y paga el 30%
50% luego registra
bi 127,118.64 84,745.76
igv 22,881.36
it 150,000.00
45,000.00 -7,288.14
105,000.00
12,000.00
cv 42,372.88 2,160.00
ut 12,711.86 14,160.00

bi 55,084.75 8,000.00
igv 9,915.25
it 65,000.00 22,160.00
32,500.00

0.00