Purchases in PGC

1-- It records in the journal the following transactions carried out by the
company ALCUZA, SA. VAT 21%:
1. Purchase of goods in the amount of €1,400, paid in cash.
2. Purchase raw materials for a value of 6,000 € with a 5% commercial
discount included in the invoice. You pay half by bank and the rest is
pending payment.
3. It entrusts part of its production process to the company JCP, SA. JCP,
SA presents an invoice for 600 €.
4. Purchase of goods on credit for a value of €8,000. The supplier charges
€400 for transportation costs.
5. For non-compliance with the terms of the order, the previous supplier
grants the company a discount of €700.
6. Pay the supplier's debt from item 4 by bank transfer.
7. Purchase of merchandise in the amount of €8,400.
8. Due to an error in the order, the previous goods are returned to the
supplier.
9. Purchase of merchandise in the amount of €9,600.
10. Pay the previous supplier's debt in advance. The supplier grants a
cash discount of 150 €.
11. Purchase of goods for €5,600. The supplier includes in the invoice a
5% discount and transport and insurance costs of 300 €.
12. The supplier from the previous point draws a bill of exchange that the
company accepts.
13. Pay the bill of exchange of the previous item by bank transfer.
14. Purchase of goods in the amount of 19,200 €.
15. For the volume of business achieved, the upstream supplier grants the
company a discount of 800 €.
16. Purchase of goods valued at €8,300. The supplier includes a 4%
discount in the invoice.
17. The transportation costs of the above purchase amount to 300 € and
are paid in cash.
18. Purchase of merchandise in the amount of 10,000 €. Paid by
bank transfer, for which the supplier grants a 5% cash discount on the
invoice.
Journal
---------------------------------------------------- 1 --------------------------------------------------
1.400,00 (600) Purchases of
merchandise
294,00 (472) HP, input VAT
(21% s/ 1.400,00)
a (570) Cash, € 1.694,00
---------------------------------------------------- 2 --------------------------------------------------
5.700,00 (601) Purchases of
raw materials
(6.000,00 - 5% s/
6.000,00)
1.197,00 (472) HP, input VAT
 (21% s/ 5.700,00)
a (572) Banks c/c 3.448,50
(400) Suppliers 3.448,50
--------------- ------------------------- - 3 ------------------------ -------------
600,00 (607) Work performed
by other
companies
126,00 (472) HP, input VAT
(21% s/ 600.00)
a (400) Suppliers 726,00
--------------- ------------------------- - x ------------------------ -------------
--------------- ------------------------- - 4 ------------------------ -------------
8.400,00 (600) Purchases of
goods (8,000.00 +
400.00)
1.764,00 (472) HP, input VAT
(21% s/ 8,400.00)

a (400) Suppliers 10.164,00

--------------- ------------------------- - 5 ------------------------ -------------
847,00 (400) Suppliers
a (608) 700,00
Purchase returns
and similar
transactions
(472) 147,00
HP, input VAT
(21% s/ 700.00)
--------------- ------------------------- - 6 ------------------------ -------------
9.317,00 (400) Suppliers
(10.164,00 - 847,00)
a (572) Banks c/c 9.317,00
--------------- ------------------------- - 7 ------------------------ -------------
8.400,00 (600) Purchases of
goods
1.764,00 (472) HP, input VAT
(21% s/ 8,400.00)

a (400) Suppliers 10.164,00

--------------- ------------------------- - 8 ------------------------ -------------
10.164,0 (400) Suppliers
0 a (608) 8.400,00
Purchase returns
and similar
transactions
(472) 1.764,00
HP, input VAT
(21% s/ 8,400.00)
--------------- ------------------------- - 9 ------------------------ -------------
9.600,00 (600) Purchases of
goods
2.016,00 (472) HP, input VAT
(21% s/ 9,600.00)

a (400) Suppliers 11.616,00

--------------- ------------------------- 10 --------- ------------------------ -------------
11.616,0 (400) Suppliers
0 a (606) Discounts 150,00
 on cash purchases
(472) HP, VAT 31,50
supported (21% s/ 150,00)
(572) Banks c/a

11.434,50
--------------------------------------------------- x
--------------------------------------------------- 11
5.620,00----------------------------------------(600) Purchases of
merchandise
(5.600,00 - 5% s/
5.600,00 + 300,00)
1.180,20 (472) HP, input VAT
(21% s/ 5.620,00)
a (400) Suppliers 6.800,20
---------------------------------------------------- 12 -------------------------------------------------
6.800,20 (400) Suppliers
a (401) Suppliers, 6.800,20
commercial purposes to
pay
---------------------------------------------------- 13 -------------------------------------------------
6.800,20 (401) Suppliers,
effects
commercial payables
a (572) Banks c/c 6.800,20
---------------------------------------------------- 14 -------------------------------------------------
19.200,00 (600) Purchases of
merchandise
4.032,00 (472) HP, VAT
supported
(21% s/ 19.200,00)
a (400) Suppliers

23.232,00
---------------------------------------------------- 15 -------------------------------------------------
968,00 (400) Suppliers
a (609) Rappels for 800,00
shopping
(472) HP, VAT 168,00
supported (21% s/ 800,00) ----
16 --------------------------------------------------------
7.968,00 (600) Purchases of
merchandise
(8.300,00 - 4% s/
8.300,00)
1.673,28 (472) HP, input VAT
(21% s/ 7.968,00)
a (400) Suppliers 9.641,28
---------------------------------------------------- 17 -------------------------------------------------
300,00 (600) Purchases of
merchandise
63,00 (472) HP, input VAT
(21% s/ 300,00)
a (570) Cash, € 363,00
---------------------------------------------------- 18 -------------------------------------------------

9.500,00 (600) Purchases of

 merchandise
(10.000,00 - 5% s/
10.000,00)
1.995, 00(472) HP, input VAT
(21% s/ 9.500,00)
a (572) Banks c/c

11.495,00
---------------------------------------------------- x --------------------------------------------------

Sales in PGC
2-- It records in the journal the following transactions carried out by EDURA,
SA. VAT 21%:
1. It sells goods for the amount of 900 €. Collect in cash.
2. Sells finished products valued at €2,800. A commercial discount of 5% is
included in the invoice. Collect half in cash and the rest through the bank
checking account.
3. It sells goods for the amount of 3,200 €. Remain uncollected.
4. For non-compliance with the conditions of the order, a discount of 180 €
is granted to customers.
5. Collect the customer's debt from item 3 by bank transfer.
6. Sells goods on credit for a value of €5,800.
7. For the transaction volume achieved, it grants the previous customer a
discount of €190.
8. It sells goods on credit for an amount of €4,700.
9. Due to an error in the shipment, the customer returns the previous
goods.
10. Sells goods on credit for an amount of €5,400.
11. It collects the previous customer's debt early by bank, for which it
grants a cash discount of €500.
12. Sells goods on credit for €6,800.
13. Draws a bill of exchange to the customer of the previous transaction,
which is accepted.
14. Collect the bill of exchange from the previous item by bank transfer.
15. Sells goods for €9,200. It collects payment by check, and therefore
grants the customer a 5% cash discount on the invoice.
Journal

---------------------------------------------------- 1 --------------------------------------------------
1.089,00 (570) Cash, €
a (700) Sales of 900,00
merchandise
(477) HP, output VAT 189,00
(21% s/ 900,00)
---------------------------------------------------- 2 --------------------------------------------------
1.609,30 (570) Box, €
1.609,30 (572) Banks c/c
a (701) Sales of 2.660,00
finished products
(2.800,00 - 5% s/
2.800,00)
(477) HP, output VAT 558,60
(21% s/ 2.660,00)
 3
3.872,00 (430) Customers
a (700) Sales of 3.200,00
merchandise
(477) HP, output VAT 672,00
(21% s/ 3.200,00) ---------------------
--------------- x ------------------------ ----------------------------------------------------
--------------- 4 ------------------------
180,00 (708)
Sales returns and similar transactions

37,80 (477) HP, VAT

passed on
(21% s/ 180,00)
a (430) Customers 217,80
--------------- -------------------------- 5 --------------------------------------------------
3.654,20 (572) Banks c/c
a (430) Customers 3.654,20
(3.872,00 - 217,80)
--------------- -------------------------- 6 --------------------------------------------------
7.018,00 (430) Customers
a (700) Sales of

5.800,00
merchandise
(477) HP, output VAT 1.218,00
--------------- (21% s/ 5.800,00)
190,00 (709)
Sales rebates
39,90 (477) HP, VAT
passed on
(21% s/ 190,00)
a (430) Customers 229,90
--------------- -------------------------- 8 --------------------------------------------------
5.687,00 (430) Customers
a (700) Sales of 4.700,00
merchandise
(477) HP, output VAT 987,00
(21% s/ 4.700,00)
-------------------------- 9 --------------------------------------------------
---------------
4.700,00 (708) Sales returns and
similar
transactions

987,00 (477) HP, output VAT (

21% s/ 4,700.00)

a (430) Customers 5.687,00

--------------------------------------------------- 10 -------------------------------------------------
6.534,00 (430) Customers
a (700) Sales of 5.400,00
merchandise
(477) HP, output VAT 1.134,00
(21% s/ 5.400,00)
--------------------------------------------------- 11 -------------------------------------------------

500,00 (706) Discounts on

 cash sales
105,00 (477) HP, VAT
passed on
(21% s/ 500,00)
5.929, 00(572) Banks c/a
a (430) Customers 6.534,00
---------------------------------------------------- x --------------------------------------------------
12 ------------------------------------------------
8.228, 00(430) Customers
a (700) Sales of 6.800,00
merchandise
(477) HP, VAT 1.428,00
charged (21% s/ 6,800.00) -------- 13
8.229, 00(431) Trade accounts receivable, bills of exchange
commercial receivables
a (430) Customers 8.228,00
---------------------------------------------------- 14 -------------------------------------------------
8.230, 00(572) Banks c/a
a (431) Trade receivables, bills of exchange
8.228,00
commercial to
charge
---------------------------------------------------- 15 -------------------------------------------------
10.575,40 (572) Banks c/a
a (700) Sales of 8.740,00
merchandise (9,200.00 - 5% s/ 9,200.00)
(477) HP, VAT 1.835,40
charged (21% s/ 8,740.00) -------- x

Expenses in sale and purchase transactions

3- ANIOL, SA carries out the following operations. VAT 21%:
1. Purchase of goods from the company VICTORIA, S.A. in the amount of 1,400
€. The company VICTORIA, S.A. includes a commercial discount of 5% in the
invoice. Remain outstanding.
2. The transport costs of the previous purchase amount to 80 € and are to be
paid by ANIOL, SA. They are paid by bank.
3. Pay by bank the debt of item 1.
4. Purchase of goods from the company VICTORIA, S.A. in the amount of 3,900
€. Remain outstanding.
5. The transportation costs of the previous sale amount to 140 € and are to be
paid by VICTORIA, SA, which pays by check.
6. Pay by bank the outstanding debt of item 4.
7. Purchase of goods from the company VICTORIA, S.A. in the amount of 5,600
€. The company VICTORIA, S.A. includes in the invoice a 2% commercial discount
and 280 € for transport costs. Remain outstanding.
8. Pay the debt in item 7 by check.
 9. Liquidates VAT.
It records the transactions carried out by both companies in the journal.
Journal
Company ANIOL, SA -----------------1------------------------------------- Company VICTORIA, SA
1,330.00 (600) Purchases of merchandise ----------------------------------------------1-------------------------------------
(1.400,00 - 5% s/ 1.400,00) 1,609.30 (430) Trade accounts receivable
279.30 (472) HP, input VAT a (700) Sales of merchandise 1.330,00
(21% s/ 1.330,00) (1.400,00 - 5% s/ 1.400,00)
a (400) Suppliers 1.609,30 (477) HP, output VAT 279,30
(21% s/ 1.330,00)
----------------------------------------------2-------------------------------------
----------------------------------------------2-------------------------------------
80.00 (600) Merchandise purchases
16.80 (472) HP, input tax The company VICTORIA, S.A. shall not make any accounting
(21% s/ 80,00) entry in relation to transport costs, as they are borne by the
a (572) Banks c/c 96,80 purchasing company.
----------------------------------------------3------------------------------------- ----------------------------------------------3------------------------------------
1,609.30 (400) Suppliers 1,609.30 (572) Banks c/a
a (572) Banks c/c 1.609,30 a (430) Customers 1.609,30
----------------------------------------------4------------------------------------- ----------------------------------------------4-------------------------------------
3,900.00 (600) Purchases of merchandise 4,719.00 (430) Trade accounts receivable
819.00 (472) HP, input VAT a (700) Sales of merchandise 3.900,00
(21% s/ 3.900,00) (477) HP, output VAT 819,00
a (400) Suppliers 4.719,00 (21% s/ 3.900,00)
----------------------------------------------5------------------------------------- ----------------------------------------------5-------------------------------------
ANIOL, S.A. should not make any accounting entry in relation to 140.00 (624) Transportation
transportation costs, since they are borne by the selling 29.40 (472) HP, input tax
company. (21% s/ 140,00)
a (572) Banks c/c 169.40 ------------6-------------------------------------
----------------------------------------------6------------------------------------- 4,719.00 (572) Banks c/a
4,719.00 (400) Suppliers a (430) Customers 4.719,00
a (572) Banks c/c 4.719,00 ----------------------------------------------7-------------------------------------
----------------------------------------------7------------------------------------- 6,979.28 (430) Trade accounts receivable
5,768.00 (600) Purchases of merchandise a (700) Sales of merchandise 5.488,00
(5.600,00 - 2% s/ 5.600,00 + 280,00) (5.600,00 - 2% s/ 5.600,00)
1.211,28 (472) HP, input VAT
(759) Income from services 280,00
(21% s/ 5.768,00)
a (400) Suppliers 6.979,28 various
(477) HP, output tax 1.211,28
(21% s/ 5.768,00)
----------------------------------------------8-------------------------------------
6,979.28 (572) Banks c/a
----------------------------------------------8------------------ ----------------- a (430) Customers 6.979,28
6,979.28 (400) Suppliers to (572) Banks c/a ----------------------------------------------9-------------------------------------
----------------------------------------------9------------------ 6.979,28 2,309.58 (477) HP, output VAT
2,326.38 (4700) HP, VAT debtor a (472) HP, input VAT 29,40
to (472) HP, input VAT (4750) HP, VAT payable 2,280.18
2.326,38
-------------------------------------------x-----------------------------------
----------------------------------------------x------------------

Containers and packaging in sales and purchase

transactions
4-- The company SALCEDO, SL carries out the following operations. VAT 21%:
1. Purchase of containers from IRIA, S.A. for the amount of 400 €. Remain
outstanding.
2. Pay the debt from the previous point by bank.
3. Purchase of goods from IRIA, S.A. for the amount of 2,900 €. The invoice
includes a 2% trade discount and returnable packaging worth €300.
4. After 10 days, the company SALCEDO, SL returned the containers to the
company IRIA, SA.
5. The company SALCEDO, SL sends a bank transfer to the company IRIA, SA as
payment of its debt.
 6. Purchase of packaging from IRIA, S.A. for the amount of 300 €. Remain
outstanding.
7. Upon receipt of the packaging, he observed that it did not correspond to the
order placed, so he proceeded to return it.
8. Purchase of goods from IRIA, S.A. in the amount of 5,700 €.
The invoice includes a 2% trade discount, transportation costs of €200 and
returnable packaging valued at €800. Remain outstanding.
9. After 15 days, the company SALCEDO, SL informs the company IRIA, SA that
some containers valued at 120 € have been unused and proceeds to return the
rest.
10. The company SALCEDO, SL pays the outstanding debt with the company
IRIA, SA by check.
11. Liquidates VAT.
Posts to the companies' journal. operations carried out by both companies
Journal
Company SALCEDO, SL ---------------1-------------------------------------
400.00 (602) Purchases of other supplies Company IRIA, SA --------------------1------------------------------------
84.00 (472) HP, input VAT 484.00 (430) Customers
(21% s/ 400,00) a (704) Sales of packaging 400,00
a (400) Suppliers 484,00 and packaging
(477) HP, output VAT 84,00
-------------------------------------------------2------------------------------------- (21% s/ 400,00)
484.00 (400) Suppliers ----------------------------------------------2------------------------------------
a (572) Banks c/c 484,00 484.00 (572) Banks c/a
-------------------------------------------------3------------------------------------- a (430) Customers 484,00
2,842.00 (600) Purchases of merchandise ----------------------------------------------3------------------------------------
(2.900,00 - 2% s/ 2.900,00) 3,801.82 (430) Trade accounts receivable
300.00 (406) Containers and packaging to be returned a (700) Sales of merchandise 2.842,00
to suppliers (2.900,00 - 2% s/ 2.900,00)
659.82 (472) HP, input VAT (437) Containers and packaging a 300,00
(21% s/ 3.142,00) return for customers
a (400) Suppliers 3.801,82 (477) HP, output VAT 659,82
(21% s/ 3.142,00)
-------------------------------------------------4-------------------------------------
----------------------------------------------4------------------------------------
363.00 (400) Suppliers
300.00 (437) Containers and packages
a (406) Containers and packages 300,00
to be returned by customers
to be returned to suppliers
63.00 (477) HP, output VAT
(472) HP, input VAT 63,00 (21% s/ 300,00)
(21% s/ 300,00) --------------------------------5 a (430) Customers 363,00
------------------------------------------------- 3,438.82 (400) Suppliers ----------------------------------------------5------------------------------------
(3.801,82 - 363,00) 3,438.82 (572) Banks c/a
a (572) Banks c/c 3.438,82 a (430) Customers 3.438,82
-------------------------------------------------6------------------------------------- (3.801,82 - 363,00)
300.00 (602) Purchases of other supplies ----------------------------------------------6------------------------------------
63.00 (472) HP, input VAT 363.00 (430) Customers
(21% s/ 300,00) a (704) Sales of packaging 300,00
a (400) Suppliers 363,00 and packaging
(477) HP, output VAT 63,00
(21% s/ 300,00)
-------------------------------------------------7-------------------------------------
---------------------------------------------7-------------------------------------
363.00 (400) Suppliers
300.00 (708) Sales returns
a (608) Purchase returns 300.00 and similar
operations and similar operations
(472) HP, input VAT 63,00 63.00 (477) HP, output VAT
(21% s/ 300,00)
(21% s/ 300,00) --------------------------------8 a (430) Customers 363,00
------------------------------------------------- ----------------------------------------------8------------------------------------
5,786.00 (600) Purchases of merchandise 7,969.06 (430) Trade accounts receivable
(5.700,00 - 2% s/ 5.700,00 +200) a (700) Sales of merchandise 5.586,00
800.00 (406) Containers and packaging to return (5.700,00 - 2% s/ 5.700,00)
to suppliers (759) Income from services 200,00
1,383.06 (472) HP, input tax various
(21% s/ 6.586,00) (437) Containers and packaging a 800,00
a (400) Suppliers 7.969,06 return for customers
(477) HP, output tax 1.383,06
(21% s/ 6.586,00)
 -------------------------------------------------9------------------------------------- ----------------------------------------------9------------------------------------
120.00 (602) Purchases of other supplies 120.00 (437) Containers and packages
a (406) Containers and packages 120,00 to be returned by customers
to be returned to suppliers a (704) Sales of packaging 120,00
and packaging
--------------------------------------------------x------------------------------------- ----------------------------------------------x-------------------------------------
822.80 (400) Suppliers 680.00 (437) Containers and packages
a (406) Containers and packages 680,00 to be returned by customers
to be returned to suppliers 142.80 (477) HP, output VAT
(472) HP, input VAT 142,80 (21% s/ 680,00)
(21% s/ 680,00) a (430) Customers 822,80
-------------------------------------------------10------------------------------------ ----------------------------------------------10-----------------------------------
7,146.26 (400) Suppliers 7,146.26 (572) Banks c/a
(7.969,06 - 822,80) a (430) Customers 7.146,26
a (572) Banks c/c 7.146,26 (7.969,06 - 822,80)
-------------------------------------------------11------------------------------------ ----------------------------------------------11-----------------------------------
1,921.08 (4700) HP, VAT receivable 1,921.08 (477) HP, VAT charged
a (472) HP, input tax 1,921.08 a (4750) HP, VAT creditor 1.921,08
--------------------------------------------------x------------------------------------- -------------------------------------------x-----------------------------------

Advance payments in sales and purchase

transactions
5-- The company JJP, SA performs the following operations. VAT 21%:
1. Delivery of a check for 500 € (plus VAT) to the company CLAUDIASA as an
advance payment on account of a future purchase.
2. Purchase of goods in the amount of €3,400. CLAUDIASA includes in the
invoice a 5% commercial discount and returnable packaging in the amount of
600 €. Apply the down payment. Remain outstanding.
3. The transportation costs of the above purchase amount to 200 € and are
to be paid by JJP, SA. Pay in cash.
4. After 15 days, the company JJP, SA returns the containers to the
company CLAUDIASA.
5. The company JJP, S.A. pays the outstanding debt of the previous items
by bank check.
6. Make a bank transfer to the company CLAUDIASA in the amount of
€1,000 (plus VAT) as an advance payment on account of a future purchase.
7. Purchase of goods in the amount of €5,300. CLAUDIASA includes in the
invoice a 2% commercial discount, 300 € for the transport of goods and
returnable packaging valued at 900 €. Apply the down payment. Remain
outstanding.
8. After 20 days, the company JJP, SA informs the company CLAUDIASA
that containers worth 80 € have been damaged, that it has decided to keep
containers worth 220 € for its use and to return the rest.
9. The company JJP, S.A. pays the outstanding debt of the previous items
by bank transfer.
10. Liquidates VAT.
It records the transactions carried out by both companies in the journal.
Journal
Company JJP, SA CLAUDIASA Company
-----------------------------------------------------1------------------------------------ -----------------------------------------------------1------------------------------------
500.00 (407) Advances to suppliers 605.00 (572) Banks c/a
105.00 (472) HP, input VAT a (438) Advances from clients 500,00
(21% s/ 500,00) (477) HP, output VAT 105,00
a (572) Banks c/c 605.00 (21% s/ 500,00)
-----------------------------------------------------2------------------------------------ -------------------------------------------------2------------------------------------
3,230.00 (600) Purchases of merchandise 500.00 (438) Advances from customers
(3.400,00 - 5% s/ 3.400,00) 4,029.30 (430) Trade accounts receivable
600.00 (406) Containers and packaging to be returned a (700) Sales of merchandise 3.230,00
to suppliers (3.400,00 - 5% s/ 3.400,00)
699.30 (472) HP, input tax (437) Containers and packaging a 600,00
[(21% s/ (3.830,00 - 500,00)] return for customers
a (407) Advances to 500,00 (477) HP, output VAT 699,30
suppliers [(21% s/ (3.830,00 - 500,00)]
(400) Suppliers 4.029,30
-----------------------------------------------------3------------------------------------ -------------------------------------------------3------------------------------------
200.00 (600) Purchases of merchandise CLAUDIASA should not make any accounting entry in relation to
42.00 (472) HP, input VAT transportation costs, as they are borne by the purchasing company.
(21% s/ 200,00)
a (570) Cash, € 242,00 -------------------------------------------------4------------------------------------
-----------------------------------------------------4------------------------------------ 600.00 (437) Containers and packages
726.00 (400) Suppliers to be returned by customers
a (406) Containers and packages 600,00 126.00 (477) HP, output VAT
to be returned to suppliers (21% s/ 600,00)
(472) HP, input VAT 126,00 a (430) Customers 726,00
(21% s/ 600,00) -------------------------------------------------5------------------------------------
-----------------------------------------------------5------------------------------------ 3,303.30 (572) Banks c/a
3,303.30 (400) Suppliers a (430) Customers 3.303,30
(4.029,30 - 726,00) (4.029,30 - 726,00)
a (572) Banks c/c 3.303,30 -------------------------------------------------6------------------------------------
-----------------------------------------------------6------------------------------------ 1,210.00 (572) Banks c/a
1,000.00 (407) Advances to suppliers a (438) Advances from clients 1.000,00
210.00 (472) HP, input VAT (477) HP, output tax 210,00
(21% s/ 1.000,00) (21% s/ 1.000,00)
a (572) Banks c/c 1.210,00 -------------------------------------------------7------------------------------------
-----------------------------------------------------7------------------------------------ 1,000.00 (438) Advances from customers
5,494.00 (600) Purchases of merchandise 6,526.74 (430) Trade accounts receivable
(5.300,00 - 2% s/ 5.300,00 + 300,00) a (700) Sales of merchandise 5.194,00
900.00 (406) Returnable containers and packaging (5.300,00 - 2% s/ 5.300,00)
to suppliers (759) Income from services 300,00
1,132.74 (472) HP, input tax various
[(21% s/ (6.394,00 - 1.000,00)] (437) Containers and packaging a 900,00
a (407) Advances to 1.000,00 return for customers
suppliers (477) HP, output tax 1.132,74
(400) Suppliers 6.526,74 [(21% s/ (6.394,00 - 1.000,00)]
-------------------------------------------------8------------------------------------
-----------------------------------------------------8------------------------------------ 300.00 (437) Containers and packing to be returned by customers
300.00 (602) Purchases of other supplies a (704) Sales of packaging 300,00
a (406) Containers and packages 300,00 and packaging
to be returned to suppliers --------------------------------------------------x------------------------------------
600.00 (437) Containers and packages
-----------------------------------------------------x------------------------------------- to be returned by customers
726.00 (400) Suppliers 126.00 (477) HP, output VAT
a (406) Containers and packages 600,00 (21% s/ 600,00)
to be returned to suppliers a (430) Customers 726,00
(472) HP, input VAT 126,00 -------------------------------------------------9------------------------------------
(21% s/ 600,00) 5,800.74 (572) Banks c/a
-----------------------------------------------------9------------------------------------ a (430) Customers 5.800,74
5,800.74 (400) Suppliers (6.526,74 - 726,00)
(6.526,74 - 726,00) -------------------------------------------------10-----------------------------------
a (572) Banks c/c 5.800,74 1,895.04 (477) HP, output VAT
----------------------------------------------------10------------------------------------ a (4750) HP, VAT creditor 1.895,04
1,937.04 (4700) HP, VAT receivable -------------------------------------------x-----------------------------------
a (472) HP, input VAT 1,937.04
-----------------------------------------------------x-------------------------------------

Final activities solution book

11. It records in the journal the operations carried out by the company ESPICE,
SA. VAT 21%:
1. Purchase goods for €4,200. The invoice includes a commercial discount of
3% and transport costs of 200 €.
2. When checking the above goods, you notice that a lot valued at 1,000 €
arrives with quality defects, so you ask the supplier for a discount of 100 €,
which is granted.
3. Pay the outstanding debt of item 1 by bank transfer.
4. Sells goods for 4,500 €. Invoice includes a 2% commercial discount and
transport costs of 200 € charged to the customer.
5. Collect the previous customer's debt in advance by bank transfer. For
advance payment, it grants the customer a discount of 200 €.
6. Purchase of 600 € worth of containers, which are pending payment.
7. Once the containers were received, it was observed that they did not
correspond to the requested order, so they were returned.
8. It sells goods for the amount of 3,200 € with a trade discount of 3% on
invoice.
9. Draws a bill of exchange to the customer of the previous operation, which is
accepted.
10. Collect the customer's debt from the previous point by bank transfer.
11. Purchase of goods in the amount of €1,700. Invoices include returnable
packaging valued at 150 €.
12. Within the established deadline, it returns containers valued at €80, informs
the supplier that it is keeping containers valued at €40 and that the rest have
been damaged.
13. Pay the supplier's debt from item 11 by bank transfer.
14. It sells goods for the amount of 1,600 €. Invoice includes a 2% trade
discount and returnable packaging valued at €180.
15. The transportation costs of the previous sale amount to 200 €.
16. Within the established period, the customer returns all containers.
17. Collect the customer's debt from item 14 by bank transfer.
18. Delivery of a check for 500 € plus VAT on account of future supplies.
19. Purchase of goods from the previous supplier in the amount of €2,400. The
down payment is applied and the rest is paid by bank transfer.
20. Liquidates VAT.
Journal
---------------------------------------------------- 1 --------------------------------------------------
4.274,00 (600) Purchases of
merchandise
(4.200,00 - 3% s/
4.200,00 + 200,00)
897,54 (472) HP, input VAT
(21% s/ 4.274,00)
a (400) Suppliers 5.171,54
---------------------------------------------------- 2 --------------------------------------------------
121,00 (400) Suppliers
a (608) Refunds of 100,00
purchases and similar
operations
(472) HP, input VAT 21,00
(21% s/ 100,00) ----------------------- x
 3
5.050,54 (400) Suppliers
(5.171,54 - 121,00)
a (572) Banks c/c 5.050,54
---------------------------------------------------- 4 --------------------------------------------------
5.578,10 (430) Customers
a (700) Sales of 4.410,00
merchandise
(4.500,00 - 2% s/
4.500,00)
(759) Income from
miscellaneous services
(477) HP, output VAT
(21% s/ 4.610,00)
---------------------------------------------------- 5 --------------------------------------------------
200,00 (706) Discounts on
early bird sales
payment
42,00 (477) HP, output VAT
(21% s/ 200,00)
5.336,10 (572) Banks c/a
a (430) Customers 5.578,10
---------------------------------------------------- 6 --------------------------------------------------
600,00 (602) Purchases from others
procurement
126,00 (472) HP, input VAT
(21% s/ 600,00)
a (400) Suppliers 726,00
---------------------------------------------------- 7 --------------------------------------------------
726,00 (400) Suppliers
a (608) Refunds of 600,00
purchases and
operations
similar
(472) HP, input VAT 126,00
(21% s/ 600,00)
---------------------------------------------------- 8 --------------------------------------------------
3.755,84 (430) Customers
a (700) Sales of
merchandise
(3.200,00 - 3% s/
3.200,00)
(477) HP, output VAT
(21% s/ 3.104,00)
---------------------------------------------------- 9 --------------------------------------------------
3.755,84 (431) Trade accounts receivable, bills of exchange
commercial to
charge
a (430) Customers 3.755,84
--------------------------------------------------- 10 -------------------------------------------------
3.755,84 (572) Banks c/a
a (431) Trade receivables, bills of
exchange commercial to 3.755,84
charge
---------------------------------------------------- x --------------------------------------------------
 --------------- -------------------------- 11 -------------------------- -----------
1.700,00 (600) Purchases of
goods
150,00 (406) Containers and
packaging to be
returned to
suppliers
388,50 (472) HP, input VAT
(21% s/ 1,850.00)
a (400) Suppliers 2.238,50
--------------- -------------------------- 12 -------------------------- -----------
96,80 (400) Suppliers
a (406) Containers and 80,0
packaging to be 0
returned to
suppliers
(472) HP, input VAT (21% 16,8
s/ 80,00) 0
--------------- -------------------------- - x -------------------------- ------------
70,00 (602) Purchases from
others
procurement
a (406 Containers and 70,0
packaging to be 0
returned to
suppliers
--------------- -------------------------- 13 -------------------------- -----------
2.141,70 (400) Suppliers
(2,238.50 - 96.80)
a (572) Banks c/c 2.141,70
--------------- -------------------------- 14 -------------------------- -----------
2.115,08 (430) Customers
a (700) Sales of 1.568,00
merchandise
(1.600,00 - 2% of
1.600,00)
(437) Packaging and 180,00
packaging to
return for customers
(477) HP, output VAT 367,08
(21% s/ 1.748,00) ---------------------- 15
200,00 (624) Transportation
42,00 (472) HP, input VAT
(21% s/ 200,00)
a (410) Accounts payable for 242,00
services
rendered
---------------------------------------------------- 16 -------------------------------------------------
180,00 (437) Packaging and
packaging to
return for customers
37,80 (477) HP, output VAT
(21% s/ 180,00)
a (430) Customers 217,80
---------------------------------------------------- x --------------------------------------------------
--------------------------------------------------- 17 -------------------------------------------------
1.897,28 (572) Banks c/a
a (430) Customers 1.897,28
(2.115,08 - 217,80) ------------------- 18
500,00 (407) Advances to
suppliers
 105,00 (472) HP, input VAT
(21% s/ 500,00)
a (572) Banks c/c 605,00
--------------------------------------------------- 19 -------------------------------------------------
2.400,00 (600) Purchases of
merchandise
399,00 (472) HP, input VAT
[(21% s/ (2.400,00 -
500,00)]
a (407) Advances to 500,00
suppliers
(572) Banks c/c 2.299,00
--------------------------------------------------- 20 -------------------------------------------------
1.907,22 (477) HP, VAT
passed on
a (472) HP, VAT 1.794,24
supported
(4750) HP creditor 112,98
for VAT

2-- It records in the journal the operations carried out by the company NEMADE,
SA. VAT 21%:
1. It sells goods for the amount of €6,900. Invoice includes a 4% commercial
discount and transport costs of 320 €.
2. The customer receives the goods a few days late, for which he requests a
discount of 200 €. The company NEMADE, SA accepts.
3. Collect the outstanding debt from item 1 by bank transfer.
4. Purchase of goods valued at €4,600.
5. Due to a shipping error, the above goods are returned to the supplier.
6. It sells containers for an amount of 800 € that are pending collection.
7. The customer observes that the containers arrive damaged and returns
them.
8. Purchase goods for an amount of 2,300 € with a commercial discount of 4%
on the invoice.
9. The supplier from the previous point draws a bill of exchange, which is
accepted.
10. Pay the debt of the previous item by bank check.
11. Sells goods for the amount of €8,500. Invoice includes returnable
packaging valued at 400 €.
12. Within the established deadline, the customer returns packages valued at
250 € and reports that the rest have been damaged.
13. Collect the debt from the customer in item 11 by bank check.
 14. Receives a check in the amount of 600 € plus VAT on account of future
supplies.
15. Sells goods to the previous customer for the amount of €3,300. Cancel the
down payment and collect the remainder by bank transfer.
16. Liquidates VAT.
Journal
--------------- -------------------------- 1 -------------------------------------------------
8.402,24 (430) Customers
a (700) Sales of 6.624,00
merchandise
(6,900.00 - 4% s/
6,900.00)
(759) Income from 320,00
miscellaneous
services 1.458,24
(477) HP, output
(21% VAT
s/ 6.944,00)
--------------- ------------------------------------- -----------
-------------------------- 2
200,00 (708)
Sales returns and
similar transactions
HP, output VAT ( 21%
42,00 (477)
s/ 200.00)

a (430) Customers 242,00

--------------- ------------------------------------- -----------
-------------------------- 3
8.160,24 (572) Banks c/a to
(430) Customers 8.160,24
(8.402,24 - 242,00)
--------------- ------------------------------------- -----------
4.600,00 (600) -------------------------- 4
Purchases of goods
966,00 (472) HP, input VAT (21% s/
4,600.00)
a (400) Suppliers 5.566,00
--------------- ------------------------------------- -----------
-------------------------- 5
5.566,00 (400)
Suppliers to
(608) Return of 4.600,00

purchases and
similar operations
(472) HP, input VAT 966,00

--------------- (21% s/ 4.600,00) -----------

(430) -------------------------- 6
968,00 -------------------------------------
Customers to 800,00
and packaging
(477) HP, output VAT 168,00
(21% s/ 800,00)
--------------- ------------------------------------- -----------
-------------------------- 7
800,00 (708)
Sales returns and
similar transactions
HP, output VAT (21%
168,00 (477)
s/ 800.00)

a (430) Customers 968,00

--------------- -------------------------- x ------------------------------------- -----------
 8
(600) Merchandise
purchases
2.208,00 (2,300.00 - 4% of
2,300.00)
(472) HP, input VAT
(21% s/ 2,208.00)
463,68
a (400) 2.671,68
- 9 -------- Suppliers ------------
2.671,68 (400) Suppliers
---------------
a (401) 2.671,68
Suppliers, trade
payables
--------------- -------- 10 ------- --------------------------- -----------
2.671,68 (401) Suppliers,
commercial
purposes
payable
a (572) Banks c/c 2.671,68
--------------- -------- 11 ------- --------------------------- -----------
10.769,0 (430) Customers
0 a (700) Sales of 8.500,00
merchandise
(437) Containers and 400,00
packaging to be
returned by
customers
(477) HP, output VAT ( 1.869,00
21% s/ 8,900.00)
--------------- -------- 12 ------- --------------------------- -----------
250,00 (437) Containers and
packaging
to be returned by
customers
52,50 (477) HP, output VAT
(21% s/ 250,00)
a (430) Customers 302,50
--------------- ------------------------- - x --------------------------- -----------
150,00 (437) Containers and
packaging to be
returned by
customers
Sales of containers
a (704) and packaging 150,00
--------------- -------- 13 ------- --------------------------- -----------
10.466,5 (572) Banks c/c
0 a (430) Customers 10.466,50
(10.769,00 - 302,50)
--------------- -------- 14 ------- --------------------------- -----------
726,00 (572) Banks c/c
a (438) Customer 600,00
advances
(477) HP, output VAT ( 126,00
21% s/ 600.00)
--------------- ------------------------- - x --------------------------- -----------
---------------------------------------------------- 15 ------------------------------------------------
600,00 (438) Advances of
customers
3.267,00 (572) Banks c/c
a (700) Sales of 3.300,00
merchandise
(477) HP, output VAT 567,00
[(21% s/ (3.300,00 - 600,00)] ------- 16
-------------------------------------------------------------
3.925,74 (477) HP, VAT
passed on
a (472)
HP, VAT 463,68
supported
(4750) HP creditor 3.462,06
for VAT
---------------------------------------------------- x --------------------------------------------------

Purchasing and sales at LEOVIC, S.A.

The company LEOVIC, SA presents on 01/01/20X0 the following accounts in its
Balance Sheet: Land and natural assets: 80.000 €, Buildings: 100.000 €,
Furniture: 5.000 €, Equipment for information processes: 6.000 €, Transport
elements: 20.000 €, Merchandise: 5.000 €, Cash, €: 10.000 €, Banks c/c: 100.000
€, Advances to suppliers: 1.000 €, Clients: 4.000 €, Suppliers: 5,000 €
and Capital stock: a
determine.
During the fiscal year, it performs the following operations. VAT 21%:
1. Purchase goods valued at €6,800 with a 2% trade discount on invoice.
Apply the down payment.
2. It collects in advance by bank the debt of the customers appearing in the
Balance Sheet. The company grants a discount of 100 €.
3. Sells goods for the amount of €7,500. Pay in cash 250 € to the transport
company LA VELOZ, S.A. for the transfer of the above goods.
4. Due to an error in the shipment of goods, the customer in the previous
point returns goods worth 1,000 €.
5. Pay by bank the debt with the suppliers that appear in the Balance Sheet by
bank. For early payment, the company is granted a discount of 200 €.
6. Purchase of goods in the amount of €8,000. The invoice includes a 3%
trade discount, transport costs of 200 € and returnable packaging valued at
800 €.
7. Collect the customer's debt from item 3 by bank.
8. Pay by bank the debt with the supplier of item 1.
9. It sells goods for a value of 5,200 €. Includes a 2% commercial discount on
the invoice, €150 for the transport of the goods and returnable packaging in
the amount of €400.
10. Of the containers in item 6, LEOVIC, S.A. purchases half and informs the
supplier that the other half will be returned in the near future.
11. Purchase of goods valued at €8,500. Transportation costs for the above
goods amount to €220.
12. Upon receipt of the above goods, you notice that a lot valued at €1,000
arrives with quality defects. He reaches an agreement with the supplier to keep
them, but at a price of 600 €.
13. Of the containers in item 9, the customer informs that he is keeping half
and that the other half will be returned in the near future.
 14. Purchase of goods valued at €9,000. An agreement is reached with the
supplier to pay by bank, for which a cash discount of €400 is included in the
invoice.
15. It sells goods for an amount of 14,000 €. Bank collection is agreed with the
customer and a cash discount of 500 € is included in the invoice.
16. You receive from a customer a check for €1,000 (plus VAT) on account of a
future sale.
17. The company is granted a discount of 800 € for the volume of purchases
made during the fiscal year. Receives bank transfer for the corresponding
amount.
18. Liquidates VAT.
19. Merchandise ending inventory amounts to €4,000.
Performs the accounting cycle of the company.

Opening balance sheet

Active
Non-current assets 211.000,00
Property, plant and equipment
(210) Land and natural assets 80.000,00
(211) Construction 100.000,00
(216) Furniture 5.000,00
(217) Information processing equipment 6.000,00
(218) Transportation elements 20.000,00
Current assets 120.000,00
Stocks
(300) Merchandise 5.000,00
(407) Advances to suppliers 1.000,00
Trade accounts receivable
(430) Customers 4.000,00
Cash
(570) Cash, € 10.000,00
(572) Banks c/a 100.000,00

Total Assets 331.000,00

Shareholders' equity and liabilities

Net worth 326.000,00
(100) Capital stock 326.000,00
Current liabilities 5.000,00
(400) Suppliers 5.000,00

Total Equity and Liabilities 331.000,00

Journal
------------------------- ------------- Seat opening ------------------------------------------
80.000,00 (210) Land and
property
natural
100.000,00 (211) Constructions
5.000,00 (216) Furniture
6.000,00 (217) Equipment for
processes of
information
20.000,00 (218) Elements of
transportation
5.000,00 (300) Merchandise
1.000,00 (407) Advances to
suppliers
4.000,00 (430) Customers
10.000,00 (570) Box, €
100.000,00 (572) Banks c/c
a (100) Capital stock 326.000,00
(400) Suppliers 5.000,00
------------------------- ------------------------ 1 ---------------------------------------------------
6.664,00 (600) Purchases of
merchandise
(6.800,00 - 2% s/
6.800,00)
1.189,44 (472) HP, VAT
supported
[(21% s/ (6.664,00 -
1.000,00)]
a (407) Advances to 1.000,00
suppliers
(400) Suppliers 6.853,44
------------------------- ------------------------ 2 ---------------------------------------------------
100,00 (706) Discounts on
early bird sales
payment
21,00 (477) HP, VAT
passed on
(21% s/ 100,00)
3.879,00 (572) Banks c/c
a (430) Customers 4.000,00
------------------------- ------------------------ 3 ---------------------------------------------------
9.075,00 (430) Customers
a (700) Sales of 7.500,00
merchandise
(477) HP, VAT 1.575,00
passed on
(21% s/ 7.500,00)
x-
250,00 (624) Transportation
52,50 (472) HP, input VAT
(21% s/ 250,00)
a (570) Box, € 302,50
-------------------------- x --------------------------------------------------
 --------------- -------- -- 4 -------------------------- -------------
1.000,00 (708) -
Sales returns
and similar
transactions
210,00 (477)
HP, output VAT
(21% s/ 1,000.00)
a (430) Customers 1.210,0
--------------- -------- -- 5 -------------------------- 0-------------
5.000,00 (400) Suppliers -
200,0
a (606)
Cash discounts 0
on purchases
(472) 42,00
HP, input VAT
(21% s/ 200.00)
(572) Banks c/c 4.758,0
--------------- -------- -- 6 -------------------------- 0-------------
7.960,00 (600) Purchase of -
goods (8,000.00 -
3% of 8,000.00 +
200.00)
800,00 (406) Containers and
packaging to be
returned to
suppliers
1.839,60 (472) HP, input VAT
(21% s/ 8,760.00)

a (400) Suppliers 10.599,60

--------------- -------- -- 7 -------------------------- -------------
7.865,00 (572) Banks c/c -
7.865,0
a (430) Customers
0
(9.075,00 - 1.210,00)
--------------- -------- -- 8 -------------------------- -------------
6.853,44 (400) Suppliers -
a (572) Banks c/c 6.853,4
--------------- -------- -- 9 -------------------------- 4-------------
6.831,66 (430) Customers -
a (700) Sales of 5.096,0
merchandise 0
(5,200.00 - 2% s/
5,200.00)
(759) Income from 150,00
miscellaneous
(437) Containers
services and 400,0
packaging to be 0
returned by
customers
(477) 1.185,6
HP, output VAT 6
(21% s/ 5,646.00)

--------------- ----------------------- --- x -------- -------------------------- -------------

---------------------------------------------------- 10 -------------------------------------------------
 400,00 (602) Purchases from others
procurement
a (406) Packaging and 400,00
packaging to be returned to
suppliers
---------------------------------------------------- 11 -------------------------------------------------
8.720,00 (600) Purchases of
merchandise
(8.500,00 + 220,00)
1.831,20 (472) HP, VAT
supported
(21% s/ 8.720,00)
a (400) Suppliers 10.551,20
---------------------------------------------------- 12 -------------------------------------------------
484,00 (400) Suppliers
a (608) Refunds of 400,00
purchases and similar operations
(472) HP, VAT 84,00
supported (21% s/ 400.00) ------ 13
200,00 (437) Packaging and
packaging to
return for
customers
a (704) Sales of 200,00
containers and packaging
14 -----------------------------------------------
8.600,00 (600) Purchases of
merchandise
(9.000,00 - 400,00)
1.806,00 (472) HP, input VAT
(21% s/ 8.600,00)
a (572) Banks c/c 10.406,00
---------------------------------------------------- 15 -------------------------------------------------
16.335,00 (572) Banks c/a
a (700) Sales of 13.500,00
merchandise
(14.000,00 - 500,00)
(477) HP, VAT 2.835,00
charged (21% s/ 13,500.00) ------ 16
1.210,00 (572) Banks c/a
a (438) Advances of 1.000,00
customers
(477) HP, VAT 210,00
passed on
(21% s/ 1.000,00)
---------------------------------------------------- x --------------------------------------------------
 1
968,00 (572) Banks c/a 7
a (609) Purchase rebates 800,00

(472) HP, input VAT (21% 168,00

s/ 800.00)
---------------------------------------------------- 18 -------------------------------------------------
5.574,66 (477) HP, output VAT
850,08 (4700) HP, VAT debtor
a (472) HP, input VAT 6,424.74
---------------------------------------------------- 19 -------------------------------------------------
5.000,00 (610) Variation in
stock of goods
a (300) Merchandise 5.000,00
---------------------------------------------------- x --------------------------------------------------
4.000,00 (300) Merchandise
a (610) Variation in 4.000,00
stock of goods
------------------------------------ Regularization of expenses ----------------------------
34.694,00 (129) Result of
exercise
a (600) Purchases of goods 31.944,00

(602) Purchases of other 400,0

supplies 0
(610) Variation in 1.000,00
merchandise
inventories
(624) Transportation 250,0
(706) Cash discounts on 0 100,0
sales for prompt 0
payment
(708) Return of 1.000,00
sales and similar operations
Income regularization
200,00 (606) Cash discounts on
purchases

400,00 (608) Return of

purchases and
similar operations
800,00 (609) Purchase rebates
26.096,00 (700) Sales of
merchandise
200,00 (704) Sales of containers
and packaging
150,00 (759) Income from
miscellaneous
a (129) Result of 27.846,00
exercise
x --
 ---------------------------------------- Closing seat ---------------------------------------------
326.000,00 (100) Capital stock
20.666,80 (400) Suppliers
200,00 (437) Containers
and packaging
to be returned
by customers
1.000,00 (438) Customer
advances 6.848,0
a (129)
Income for the 0
year
(210) Land and natural 80.000,00
assets
(211) Constructions 100.000,00
(216) Furniture 5.000,0
(217) Information 0 6.000,0
processing 0
equipment
(218) Transport 20.000,00
elements
(300) Merchandise 4.000,0
(406) Containers and 0 400,00
packaging to be
returned to
suppliers
(430) Customers 6.831,6
(4700) 6 850,08
HP, VAT debtor

(570) Box, € 9.697,5

(572) Banks c/c 0108.239,56
-------------------- ---- x -------------------------

Final balance sheet

Active
Non-current assets 211.000,00
Property, plant and equipment
(210) Land and natural assets
(211) Constructions 80.000,00
(216) Furniture 100.000,00
(217) Information processing equipment 5.000,00
(218) Transport elements 6.000,00
20.000,00
Current assets 129.418,80
Stocks
(300) Merchandise 4.000,00
Trade accounts receivable
(430) Customers 6.831,66
(437) Containers and packing to be returned by (200,00)
customers 850,08
(4700) HP, VAT debtor
Cash 9.697,50
(570) Cash, € 108.239,56
(572) Banks c/a

Total Assets 340.418,80

 Shareholders' equity and liabilities
Net worth 319.152,00
(100) Capital stock 326.000,00
(129) Income for the year (6.848,00)
Current liabilities 21.266,80
(400) Suppliers 20.666,80
(406) Containers and packaging to be returned to (400,00)
suppliers
(438) Advances from customers 1.000,00

Total Equity and Liabilities 340.418,80

General Ledger
(406) Packaging and

D (100) Capital stock H D (129) Income for the year H

(C) 326.000,00 326.000,00 (A) (RG) 34,694.00 27,846.00 (RI)
326.000,00 326.000,00 6.848,00 (C)
34.694,00 34.694,00

(210) Land and natural

D (211) Construction H
assets
(A) 80.000,00 80.000,00 (C) (A) 100.000,00 100.000,00 (C)
80.000,00 80.000,00 100.000,00 100.000,00

(217) Information processing

D (216) Furniture H
equipment
(A) 5.000,00 5.000,00 (C) (A) 6.000,00 6.000,00 (C)
5.000,00 5.000,00 6.000,00 6.000,00

(218)
D (300) Merchandise H
Transportation
elements
(A) 20.000,00 20.000,00 (C) (A) 5.000,00 5.000,00 (19)
20.000,00 20.000,00 (19) 4.000,00 4.000,00 (C)
9.000,00 9.000,00

D (400) Suppliers H D packages to be returned to H

suppliers
(5) 5.000,00 5.000,00 (A) (6) 800,00 400,00 (10)
(8) 6.853,44 6.853,44 (1) 400,00 (C)
(12) 484,00 10.599,60 (6) 800,00 800,00
(C) 20.666,80 10.551,20 (11)
33.004,24 33.004,24
 (407) Advances to suppliers
D H D (430) Customers H
(A) 1.000,00 1.000,00 (1) (A) 4.000,00 4.000,00 (2)
1.000,00 1.000,00 (3) 9.075,00
1.210,00 (4)
(9) 6.831,66
7.865,00 (7)
6.831,66 (C)
19.906,66 19.906,66

(437) Containers and

packaging to be returned by (438) Advances from
D customers H D customers H
(13) 200,00 400,00 (9) (C) 1.000,00 1.000,00 (16)
(C) 200,00 1.000,00 1.000,00
400,00 400,00

D (4700) HP, VAT receivable H D (472) HP, input VAT H

(18) 850,08 850,08 (C) (1) 1.189,44 42,00 (5)
850,08 850,08 84,00 (12)
(3) 52,50
168,00 (17)
(6) 1.839,60
6.424,74 (18)
(11) 1.831,20
(14) 1.806,00
6.718,74 6.718,74

D (477) HP, output VAT H D (570) Cash, € H

(2) 21,00 1.575,00 (3) (A) 10.000,00 302,50 (3)
(4) 210,00 1.185,66 (9) 9.697,50 (C)
(18) 5.574,66 2.835,00 (15) 10.000,00 10.000,00
210,00 (16)
5.805,66 5.805,66

D (572) Banks c/a H D (600) Purchases of merchandise H

31,944.00 (RG)
(A) 100.000,00 4.758,00 (5) (1) 6.664,00
(2) 3.879,00 6.853,44 (8) (6) 7.960,00
(7) 7.865,00 10.406,00 (14) (11) 8.720,00
(15) 16.335,00 108.239,56 (C) (14) 8.600,00
(16) 1.210,00 31.944,00 31.944,00
(17) 968,00
130.257,00 130.257,00

D (602) Purchases of other supplies D (606) Discounts on purchases by

H prompt payment
(10) 400,00 400.00 (RG) (RI) 200.00 200,00 (5)
400,00 400,00 200,00 200,00
 (704) Sales of packaging and
(608)
D Purchase
(700) returns
Sales and
of merchandise H
D H DD (609) Purchase rebates H
packaging H
similar
(RI) operations
26,096.00
(RI) 400.00 7.500,00
400,00 (3)
(12) (RI) 200.00 200,00 (13)
(RI) 800.00 800,00 (17)
400,00 5.096,00
400,00 (9) 200,00800,00
200,00 800,00
13.500,00 (15)
26.096,00 26.096,00
(610) Variation in merchandise
D (624) Transportation H
inventories
(19) 5.000,00 4.000,00 (19) (3) 250,00 250.00 (RG)
1,000.00 (RG) 250,00 250,00
5.000,00 5.000,00

(2) 100,00 100.00(RG) (4) 1.000,00 1,000.00 (RG)

100,00 100,00 1.000,00 1.000,00

D (759) Income from miscellaneous services H

(RI) 150.00 150,00 (9)
150,00 150,00

(706) Discounts on (708) Sales returns

D H D H
cash sales and similar operations
 Trial balance of trial balance

SUMAS BALANCES
NO. CTA ACCOUNT NAME
MUST H ABER DEBTOR AC REEDOR

100 Capital stock 0,00 € 326.000,00 € 0,00 € 326.000,00 €

210 Land and natural assets 80.000,00 € 0,00 € 80.000,00 € 0,00 €

211 Construction 100.000,00 € 0,00 € 100.000,00 € 0,00 €

216 Mobi liary 5.000,00 € 0,00 € 5.000,00 € 0,00 €

217 Equipment for inf. 6.000,00 € 0,00 € 6.000,00 € 0,00 €

218 Transport elements 20.000,00 € 0,00 € 20.000,00 € 0,00 €

300 Merchandise 9.000,00 € 5.000,00 € 4.000,00 € 0,00 €

400 Suppliers 12.337,44 € 33.004,24 € 0,00 € 20.666,80 €

406 Env. and emb. to be returned to prov. 800,00 € 400,00 € 400,00 € 0,00 €

407 Advances to suppliers 1.000,00 € 1.000,00 € 0,00 € 0,00 €

430 Customers 19.906,66 € 13.075,00 € 6.831,66 € 0,00 €

437 Env. and emb. to be returned by cl. 200,00 € 400,00 € 0,00 € 200,00 €

438 Customer advances 0,00 € 1.000,00 € 0,00 € 1.000,00 €

4700 HP, VAT debtor 850,08 € 0,00 € 850,08 € 0,00 €

472 HP, input VAT 6.718,74 € 6.718,74 € 0,00 € 0,00 €

477 HP, output VAT 5.805,66 € 5.805,66 € 0,00 € 0,00 €

570 Box, € 10.000,00 € 302,50 € 9.697,50 € 0,00 €

572 Banks c/c 130.257,00 € 22.017,44 € 108.239,56 € 0,00 €

600 Purchases of goods 31.944,00 € 0,00 € 31.944,00 € 0,00 €

602 Purchases of other supplies 400,00 € 0,00 € 400,00 € 0,00 €

606 Dtos. s/ c/ for prompt payment 0,00 € 200,00 € 0,00 € 200,00 €

608 Dev. of c/ and operat. similar 0,00 € 400,00 € 0,00 € 400,00 €

609 Rappel for purchases 0,00 € 800,00 € 0,00 € 800,00 €

610 Variation in mds stock 5.000,00 € 4.000,00 € 1.000,00 € 0,00 €

624 Transportation 250,00 € 0,00 € 250,00 € 0,00 €

700 Sales of merchandise 0,00 € 26.096,00 € 0,00 € 26.096,00 €

704 Sales of containers and packaging 0,00 € 200,00 € 0,00 € 200,00 €

706 Dtos. s/ v/ for prompt payment 100,00 € 0,00 € 100,00 € 0,00 €

708 Dev. of v/ and operat. similar 1.000,00 € 0,00 € 1.000,00 € 0,00 €

759 Income from miscellaneous services 0,00 € 150,00 € 0,00 € 150,00 €

TOTAL 446.569,58 € 446.569,58 € 375.712,80 € 375.712,80 €