EJEMPLO DE VENTAS A PLAZOS

ARTICULOS INVENTARIO COSTO PLAZO

1- VEHICULOS 30.00 45,000.00 1,350,000.00

2 VEHICULOS 25.00 80,000.00 2,000,000.00

Inventario % 45.00 900,000.00
Pagare % 55.00 1,100,000.00 20.00

Inventario 25.00 45,000.00 1,125,000.00

Venta 2,000,000.00 100%

Costo de Venta = a valor libro o 1,125,000.00 56%
inventario/ venta'
Utilidad Bruta Diferencial 875,000.00 44%
Utilidad Bruta Realizada 396,000.00

UBR 550,000.00 * 44% 242,000.00

1,100,000.00 55,000.00
ACUERDO PAGAOS
1 55,000.00
2 55,000.00 110,000.00
3 55,000.00 165,000.00
4 55,000.00 220,000.00
5 55,000.00 275,000.00
6 55,000.00 330,000.00
7 55,000.00 385,000.00
8 55,000.00 440,000.00
9 55,000.00 495,000.00
10 55,000.00 550,000.00
11 55,000.00 605,000.00
12 55,000.00 660,000.00
13 55,000.00 715,000.00
14 55,000.00 770,000.00
15 55,000.00 825,000.00
16 55,000.00 880,000.00
17 55,000.00 935,000.00
18 55,000.00 990,000.00
19 55,000.00 1,045,000.00
20 55,000.00 1,100,000.00

GASTOS GENERALES 100,000.00

VENTAS 40,000.00
ADMINISTRACION 50,000.00
FINANZAS 10,000.00
NIOMBRE DE LA CUENTA AUXILIAR DEBITO CREDITO
INVENTARIO 1,350,000.00
TELEVISORES -
@
EFECTIVO CAJA/BANCOS 1,350,000.00
CASA ELCTRO 1,350,000.00 INVENTARIO
18,144,000.00
EFECTIVO CAJA/BANCO 900,000.00 3,024,000.00
CAJA 900,000.00
DOCUMENTOS X COBRAR 1,100,000.00
CLLIENTE A 1,100,000.00
@ DOCUMENTOS X COBRAR

INVENTARIOS 1,125,000.00 16,800,000.00

TV 1,125,000.00 7,560,000.00
U.B.DIFERIDA 875,000.00

U.B.DIFERIDA 875,000.00
@
U.B.REALIZADA 875,000.00 U.B.REALIZADA
EFECTIVO CAJA/BANCO 550,000.00
CAJA 550,000.00
@
DOCUMENTOS X COBRAR 550,000.00
CLIENTE A 550,000.00
U.B. DIFERIDA 242,000.00 GASTOS G. Y ADM
@ - 50,000.00
U.T.REALIZADA 242,000.00
5,017,000.00 5,017,000.00
 INVENTARIO EFECTIVO CAJA/BANCOS
15,120,000.00 4,200,000.00 18,144,000.00
9,240,000.00 100,000.00
13,440,000.00 18,244,000.00
4,804,000.00

OCUMENTOS X COBRAR U.B.DIFERIDA

9,240,000.00 5,880,000.00 5,880,000.00

2,587,200.00
8,467,200.00 5,880,000.00
2,587,200.00

U.B.REALIZADA GASTOS DE VENTAS

5,880,000.00 40,000.00
2,587,200.00
8,467,200.00

GASTOS G. Y ADM GASTOS FINANCIEROS

10,000.00
 INVENTARIO EFECTIVO CAJA/BANCOS

DOCUMENTOS X COBRAR U.B.DIFERIDA

U.B.REALIZADA GASTOS DE VENTAS

GASTOS G. Y ADM GASTOS FINANCIEROS

 INVENTARIO EFECTIVO CAJA/BANCOS
3,840,000.00 2,880,000.00 1,125,000.00 1,536,000.00
960,000.00 1,856,250.00 200,000.00
2,981,250.00 1,736,000.00
1,245,250.00

DOCUMENTOS X COBRAR U.B.DIFERIDA

3,375,000.00 1,856,250.00 405,000.00 620,000.00
1,518,750.00 668,250.00
1,073,250.00 620,000.00
453,250.00

U.B.REALIZADA GASTOS DE VENTAS

405,000.00 668,250.00 80,000.00
263,250.00

GASTOS G. Y ADM GASTOS FINANCIEROS

100,000.00 20,000.00
CUENTA X PAGAR
2,304,000.00