Ciclo contable de: Farmacia “La merced”

Farmacia “La merced”

Balance Inicial
Al de Abril de 2021
Cuentas
Activo Circulante
Caja C$8,000.00
Banco C$30,000.00
Mercancía C$500,000.00
Clientes C$20,000.00
Deudores Diversos C$18,000.00 C$576,000.00
Activo No Circulante
Terreno C$875,000.00
Mobiliario C$88,200.00
Papelería y útiles de C$1,800.00 C$965,000.00
Total de Activo C$1,641,000.00
Pasivo Corriente
Proveedores C$50,000.00
Gastos de venta C$2,500.00
Capital Contable C$1,641,000.00
Farmacia ¨La Merced¨
Libro Diario
N° Fecha Cuenta Debe Haber
1 4/1/2021 Caja C$8,000.00
Banco C$30,000.00
Mercancía C$500,000.00
Clientes C$20,000.00
Deudores Div C$18,000.00
Terreno C$875,000.00
Mobiliario C$88,200.00
Papelería y út C$1,800.00
Proveedores C$50,000.00
Gastos de venta C$2,500.00
Capital contable C$1,488,500.00
2 4/7/2020 Mercancía C$27,000.00
Banco C$27,000.00
3 4/7/2021 Caja C$26,000.00
Mercancía C$26,000.00
4 4/10/2021 Banco C$29,000.00
Caja C$29,000.00
5 4/14/2021 Mercancía C$13,000.00
Caja C$13,000.00
6 4/15/2021 Caja C$29,000.00
Mercancía C$29,000.00
8 4/17/2021 Banco C$30,000.00
Caja C$30,000.00
9 4/19/2021 Mercancía C$20,000.00
Banco C$20,000.00
10 4/24/2021 Gasto de Admi C$500.00
Caja C$500.00
11 4/28/2021 Caja C$10,000.00
Clientes C$10,000.00
12 4/30/2021 Caja C$30,000.00
Mercancía C$30,000.00
 Libro Mayor Farmacia ¨La Merced¨

Caja
4/1/2021 C$8,000.00 C$29,000.00 ###
4/7/2021 C$26,000.00 C$13,000.00 ###
### C$29,000.00 C$30,000.00 ###
### C$10,000.00 C$500.00 ###
### C$30,000.00
C$103,000.00 C$72,500.00
C$30,500.00
Banco
4/1/2021 C$30,000.00 C$27,000.00 4/7/2021
### C$29,000.00 C$20,000.00 ###
### C$30,000.00
C$89,000.00 C$47,000.00
C$42,000.00

Mercancia
4/1/2021 C$500,000.00 C$26,000.00 4/7/2021
4/7/2021 C$27,000.00 C$29,000.00 ###
### C$13,000.00 C$30,000.00 ###
### C$20,000.00
C$560,000.00 C$85,000.00
C$475,000.00

Clientes
4/1/2021 C$20,000.00 C$10,000.00 ###
C$10,000.00

Deudores Diversos
4/1/2021 C$18,000.00
 C$18,000.00

Terrenos
4/1/2021 C$875,000.00
C$875,000.00

Mobiliario
4/1/2021 C$88,200.00
C$88,200.00

Papelería y útiles de oficina

4/1/2021 C$1,800.00
C$1,800.00
 Proveedores
C$50,000.00 4/1/2021
C$50,000.00

Gastos de venta
C$2,500.00 4/1/2021
C$2,500.00

Capital
### C$500.00 C$1,488,500.00 4/1/2021

C$1,488,000.00

Gastos de Administración
### C$500.00 C$500.00 ###
 Farmacia ¨La Merced¨
Balanza de Comprobación en el mes de Abril 2021
Movimientos Saldo
N° Cuentas
Deudor Acreedor Deudor
1 Caja C$103,000.00 C$72,500.00 C$30,500.00
2 Banco C$89,000.00 C$47,000.00 C$42,000.00
3 Mercancía C$560,000.00 C$85,000.00 C$475,000.00
4 Clientes C$20,000.00 C$10,000.00 C$10,000.00
5 Deudores C$18,000.00 C$18,000.00
6 Terrenos C$875,000.00 C$875,000.00
7 Mobiliario C$88,200.00 C$88,200.00
8 Papelería y C$1,800.00 C$1,800.00
9 Proveedores C$50,000.00
11 Gastos de venta C$2,500.00
12 Capital C$500.00 C$1,488,500.00
Sumas Iguales C$1,755,500.00 C$1,755,500.00 C$1,540,500.00
bril 2021
Saldo
Acreedor

C$50,000.00
C$2,500.00
C$1,488,000.00
C$1,540,500.00
 Farmacia ¨La Merced¨
Estado de situación Financiera
Balance General
Activo
Circulante
Caja C$30,500.00
Banco C$42,000.00
Mercancía C$475,000.00
Clientes C$10,000.00
Deudores Diversos C$18,000.00 C$575,500.00
Fijo
Terreno C$875,000.00
Mobiliario C$88,200.00
Papelería y útiles de C$1,800.00 C$965,000.00
Total Activo C$1,540,500.00
Pasivo C$1,540,500.00
Proveedores C$50,000.00
Gastos de venta C$2,500.00 C$52,500.00
Capital Contable C$1,488,000.00
Pasivo + Capital C$1,540,500.00
 Farmacia ¨La Merced¨
Estado de pérdidas y ganancias
Ventas C$85,000.00
Menos: Costo de mercancía C$60,000.00
Utilidad en ventas C$25,000.00
Menos: Gastos de administración C$500.00
Utilidad del ejercicio C$24,500.00
 Farmacia ¨La Merced

Estado de flujo de efectivo Periodo inicia en:

Apr-21 May-21 Jun-21 Jul-21

Efectivo
disponibl
C$38,000.00 C$11,000.00 C$11,000.00 C$11,000.00
e al inicio
del mes

Ingresos
en
efectivo
Ventas
C$85,000.00
(efectivo)
Cobranza C$10,000.00
Créditos /
otros C$0.00
ingresos
Total
Ingresos
C$95,000.00 C$0.00 C$0.00 C$0.00
en
efectivo

Efectivo
Total
Disponibl
C$133,000.00 C$11,000.00 C$11,000.00 C$11,000.00
e (antes
de los
retiros)

Egresos
en
efectivo

Compra
de C$60,000.00
mercancía

Compras
(especific
ar)
Impuestos C$2,500.00
Intereses
Servicios
C$500.00
básicos
SUBTOT
C$63,000.00 C$0.00 C$0.00 C$0.00
AL
Reserva
y/o en C$59,000.00
depósito
Retiro de
los
C$0.00
accionista
s
Total
Egresos
C$122,000.00 C$0.00 C$0.00 C$0.00
en
efectivo
Posición
de
Efectivo C$11,000.00 C$11,000.00 C$11,000.00 C$11,000.00
(fin de
mes)
 Apr-21

Aug-21

C$11,000.00

C$0.00

C$11,000.00
 C$0.00

C$0.00

C$11,000.00
 Estado de cambio en el patrimonio
Periodo Abril 2021
La Merced
Cuentas Patrimoniales
Capital Utilidades Total
Saldo C$1,488,500.00 C$25,000.00 C$1,513,500.00
Capitalización C$15,000.00 C$15,000.00
Gastos personales C$5,000.00 C$5,000.00
Totales C$1,503,500.00 C$5,000.00 C$1,508,500.00

Distribución de utilidades si es una sociedad se hace esto si no, no.

Utilidades M C$25,000.00 C$15,000.00 C$10,000.00

Pago de dividendos
Utilidades M C$25,000.00 C$15,000.00 C$10,000.00
Utilidades acumuladas C$25,000.00
Total de utilidades C$35,000.00

Falta análisis financiero

Razones financieras