Scribd Logo
Upload

Welcome to Scribd!

  • CPA 2 Mayor 6-3

    Uploaded by

    Heidy Espinoza
    5 views2 pages

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    5 views2 pages

    CPA 2 Mayor 6-3

    Uploaded by

    Heidy Espinoza

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    LIBRO MAYOR

    BANCOS INV. DE MATERIALES


    No. DEBE HABER No. No. DEBE HABER No.
    S Q. 20,000.00 Q. 4,000.00 9 S Q. 30,000.00 Q. 21,000.00 2
    14 Q. 40,700.00 1 Q. 25,000.00 Q. 11,000.00 3
    15 Q. 20,202.00 Q. 2,300.00 7

    Q. 80,902.00 Q. 4,000.00 Q. 55,000.00 Q. 34,300.00


    Q. - Q. 76,902.00 Q. - Q. 20,700.00
    Q. 80,902.00 Q. 80,902.00 Q. 55,000.00 Q. 55,000.00

    INV. DE PEP TOTAL INV. DE P.T.


    No. DEBE HABER No. No. DEBE HABER No.
    S Q. - S Q. 1,000.00 Q. 27,500.00 16
    12 Q. 27,500.00 Q. 13,650.00 16
    13 Q. 13,650.00

    Q. - Q. - Q. 42,150.00 Q. 41,150.00
    Q. - Q. - Q. - Q. 1,000.00
    Q. - Q. - Q. 42,150.00 Q. 42,150.00

    CUENTAS X PAGAR CAPITAL SOCIAL


    No. DEBE HABER No. No. DEBE HABER No.
    Q. 20,000.00 S Q. 80,000.00 S
    Q. 25,000.00 1

    Q. - Q. 45,000.00 Q. - Q. 80,000.00
    Q. 45,000.00 Q. - Q. 80,000.00 Q. -
    Q. 45,000.00 Q. 45,000.00 Q. 80,000.00 Q. 80,000.00

    MAQUINARIA UTILIDAD RETENIDA


    No. DEBE HABER No. No. DEBE HABER No.
    S Q. 50,000.00 Q. 1,000.00 S

    Q. 50,000.00 Q. - Q. - Q. 1,000.00
    Q. - Q. 50,000.00 Q. 1,000.00 Q. -
    Q. 50,000.00 Q. 50,000.00 Q. 1,000.00 Q. 1,000.00

    INV. DE PEP A INV. DE PEP B


    No. DEBE HABER No. No. DEBE HABER No.
    2 Q. 21,000.00 Q. 27,500.00 12 3 Q. 11,000.00 Q. 13,650.00 13
    4 Q. 6,000.00 5 Q. 2,400.00
    10 Q. 500.00 11 Q. 250.00

    Q. 27,500.00 Q. 27,500.00 Q. 13,650.00 Q. 13,650.00


    Q. - Q. - Q. - Q. -
    Q. 27,500.00 Q. 27,500.00 Q. 13,650.00 Q. 13,650.00

    SUELDOS X PAGAR CIF CONTROL


    No. DEBE HABER No. No. DEBE HABER No.
    Q. 6,000.00 4 6 Q. 2,000.00
    Q. 2,400.00 5 7 Q. 2,300.00
    Q. 2,000.00 6 8 Q. 833.00
    Q. - Q. 10,400.00 Q. 5,133.00 Q. -
    Q. 10,400.00 Q. - Q. - Q. 5,133.00
    Q. 10,400.00 Q. 10,400.00 Q. 5,133.00 Q. 5,133.00

    DEP. ACUM. MAQUINARIA GTOS X SUELDOS


    No. DEBE HABER No. No. DEBE HABER No.
    Q. 833.00 8 9 Q. 4,000.00

    Q. - Q. 833.00 Q. 4,000.00 Q. -
    Q. 833.00 Q. - Q. - Q. 4,000.00
    Q. 833.00 Q. 833.00 Q. 4,000.00 Q. 4,000.00

    CIF APLICADOS ING. X VENTAS


    No. DEBE HABER No. No. DEBE HABER No.
    Q. 500.00 10 Q. 40,700.00 14
    Q. 250.00 11 Q. 20,202.00 15

    Q. - Q. 750.00 Q. - Q. 60,902.00
    Q. 750.00 Q. - Q. 60,902.00 Q. -
    Q. 750.00 Q. 750.00 Q. 60,902.00 Q. 60,902.00

    COSTO DE VENTAS VARIACION CIF


    No. DEBE HABER No. No. DEBE HABER No.
    16 Q. 41,150.00 Q. 4,383.00
    17 Q. 4,383.00

    Q. 45,533.00 Q. - Q. - Q. 4,383.00
    Q. - Q. 45,533.00 Q. 4,383.00 Q. -
    Q. 45,533.00 Q. 45,533.00 Q. 4,383.00 Q. 4,383.00

    You might also like