HT 2

Year Month Date Transaction Type Description
2023 7 7/1/2023 Capital Contribution Initial capital contribution

2023 7 7/1/2023 Long Term Loan Loan to purchase vehicle
2023 7 7/2/2023 Asset Acquisition Purchase of limousine vehicle
2023 7 7/4/2023 Expenses Fuel purchase
2023 7 7/9/2023 Expenses Vehicle maintenance
2023 7 7/14/2023 Payroll Payment to drivers
2023 7 7/19/2023 Sales/Revenue Limo service provided to client
2023 7 7/24/2023 Expenses Insurance premium payment
2023 7 7/26/2023 Sales/Revenue Payment received
2023 7 7/27/2023 Depreciation Depreciation of vehicles
2023 7 7/27/2023 Interest Expenses Payment of interest on loans
2023 7 7/27/2023 Payment on Loans Payment on Loans
2024 2 2/14/2024 Sales/Revenue Discount early payment
Account Debit Account Credit Amount
Cash/Bank Account Capital 5,000
Cash/Bank Account Long Term Debt 50,000
Vehicle Assets Cash/Bank Account 50000
Fuel Expenses Cash/Bank Account 500
Maintenance Expenses Cash/Bank Account 800
Payroll Expenses Cash/Bank Account 3,000
Accounts Receivable Sales Revenue 4500
Insurance Expenses Cash/Bank Account 600
Cash/Bank Account Accounts Receivable 4500
Depreciation Expenses Accumulated Depreciation 500
Interest Expenses Cash/Bank Account 399
Long Term Debt Cash/Bank Account 653
Payroll Expenses Cash/Bank Account 3200
Cash/Bank Account Accounts Receivable 5,400
Interest Expenses Cash/Bank Account 393.5
Long Term Debt Cash/Bank Account 658.28
Accounts Receivable Sales Revenue 6,000
Sales discounts Accounts Receivable 840
Insurance Expenses Cash/Bank Account 1,100
Insurance Expenses Cash/Bank Account 1,200
EMPRESA ABC
Balanza de Comprobación
al 27 de julio de 2024
Account Debit Account Group CARGOS ABONOS
Cash/Bank Account 1 AC 149,860.00 141,571.36
Accounts Receivable 1 AC 95,700.00 95,700.00
Vehicle Assets 1 AL 50,000.00 -
Accumulated Depreciation 1 AL - 6,000.00
Long Term Debt 2 PL 8,189.89 50,000.00
Capital 3C - 5,000.00
Sales Revenue 4I - 95,700.00
Sales discounts 4I 840.00 -
Payroll Expenses 6G 49,300.00 -
Fuel Expenses 6G 8,550.00 -
Maintenance Expenses 6G 10,950.00 -
Insurance Expenses 6G 10,150.00 -
Depreciation Expenses 6G 6,000.00 -
Interest Expenses 6G 4,431.47 -
Total 393,971.36 393,971.36
DINOSAUR LIMOUSINE
Estado de Resultados
2023 2023 2023 2023
7 8 9 10
Sales/Revenue
Sales Revenue $ 4,500.00 $ 5,400.00 $ 6,000.00 $ 5,700.00
Sales discounts 0 0 0 0
Net Sales $ 4,500.00 $ 5,400.00 $ 6,000.00 $ 5,700.00
Expenses
Payroll Expenses $ 3,000.00 $ 4,100.00 $ 3,500.00 $ 3,300.00
Fuel Expenses $ 500.00 $ 550.00 $ 600.00 $ 600.00
Maintenance Expenses $ 800.00 $ 600.00 $ 700.00 $ 750.00
Insurance Expenses $ 600.00 $ 650.00 $ 700.00 $ 700.00
Depreciation Expenses $ 500.00 $ 500.00 $ 500.00 $ 500.00
Interest Expenses $ 398.71 $ 393.50 $ 388.25 $ 382.96
Total Expenses $ 5,798.71 $ 6,793.50 $ 6,388.25 $ 6,232.96
Net Profit (or Loss) $ (1,298.71) $ (1,393.50) $ (388.25) $ (532.96)

Margen de utilidad neta
DINOSAUR LIMOUSINE
Estado de Capital Contable
2023 2024
al 31/12 al 30/06
Capital $ 5,000.00 $ 5,000.00
Aportes $ - $ -
Retiros (dividendos) $ - $ -
Utilidades retenidas $ - $ (3,913.30)
Utilidades del periodo $ (3,913.30) $ 9,391.83
Total capital de los accionistas $ 1,086.70 $ 10,478.53
DINOSAUR LIMOUSINE
Estado de Flujo de Efectivo
2023 2024
al 31/12 al 30/06
Efectivo de actividades de operación
Utilidad neta $ (3,913.30) $ 9,391.83
Depreciación $ 3,000.00 $ 3,000.00
Cambio en CxC $ - $ -
Cambio en CxP $ - $ -
Cambio de impuestos diferidos $ - $ -
TOTAL EFECTIVO AO $ (913.30) $ 12,391.83
Efectivo actividades de inversión

Cambio en propiedad, plant ay equipo $ (50,000.00) $ -
TOTAL EFECTIVO AI $ (50,000.00) $ -
Efectivo actividades de financiamiento

Aportes $ 5,000.00 $ -
Retiros o pagos de dividendos $ - $ -
Pasivos a largo plazo $ 46,002.62 $ (4,192.51)
Total efectivo $ 51,002.62 $ (4,192.51)
Cambio neto del efectivo $ 89.32 $ 8,199.32

Saldo inicial del efectivo $ -
Saldo final de efectivo $ 89.32
2023 2023 2023 2024 2024 2024 2024
11 12 TOTAL 1 2 3 4
$ 6,300.00 $ 6,900.00 $ 34,800.00 $ 7,500.00 $ 8,400.00 $ 9,000.00 $ 10,500.00

0 0 0 0 840 0 0
$ 6,300.00 $ 6,900.00 $ 34,800.00 $ 7,500.00 $ 7,560.00 $ 9,000.00 $ 10,500.00
$ 3,700.00 $ 3,500.00 $ 21,100.00 $ 3,900.00 $ 4,200.00 $ 4,500.00 $ 4,800.00

$ 650.00 $ 700.00 $ 3,600.00 $ 700.00 $ 750.00 $ 800.00 $ 850.00
$ 800.00 $ 850.00 $ 4,500.00 $ 900.00 $ 950.00 $ 1,000.00 $ 1,100.00
$ 750.00 $ 800.00 $ 4,200.00 $ 850.00 $ 900.00 $ 900.00 $ 1,000.00
$ 500.00 $ 500.00 $ 3,000.00 $ 500.00 $ 500.00 $ 500.00 $ 500.00
$ 377.63 $ 372.25 $ 2,313.30 $ 366.83 $ 361.37 $ 355.86 $ 350.31
$ 6,777.63 $ 6,722.25 $ 38,713.30 $ 7,216.83 $ 7,661.37 $ 8,055.86 $ 8,600.31
$ (477.63) $ 177.75 $ (3,913.30) $ 283.17 $ (101.37) $ 944.14 $ 1,899.69

-11.25%
DINOSAUR LIMOUSINE
Balance General
2023 2024
al 31/12 al 30/06
Activos
Cash/Bank Account $ 89.32 $ 8,288.64 El inicial + el saldo del mes es igual a
Accounts Receivable $ - $ - Indica que la empresa NO está bien p
Vehicle Assets $ 50,000.00 $ 50,000.00 No hay efectivo para pagar esta deud
Accumulated Depreciation $ (3,000.00) $ (6,000.00)
Total activos $ 47,089.32 $ 52,288.64
Pasivos
Long Term Debt $ 46,002.62 $ 41,810.11
Total Pasivos $ 46,002.62 $ 41,810.11
Capital
Capital contable $ 1,086.70 $ 10,478.53
Total P+C $ 47,089.32 $ 52,288.64

97.69% 79.96%
2024 2024 2024
5 6 TOTAL
$ 12,000.00 $ 13,500.00 $ 60,900.00

0 0 840
$ 12,000.00 $ 13,500.00 $ 60,060.00
$ 5,200.00 $ 5,600.00 $ 28,200.00

$ 900.00 $ 950.00 $ 4,950.00
$ 1,200.00 $ 1,300.00 $ 6,450.00
$ 1,100.00 $ 1,200.00 $ 5,950.00
$ 500.00 $ 500.00 $ 3,000.00
$ 344.72 $ 339.08 $ 2,118.17
$ 9,244.72 $ 9,889.08 $ 50,668.17
$ 2,755.28 $ 3,610.92 $ 9,391.83

15.64%
nicial + el saldo del mes es igual a acumulado

ica que la empresa NO está bien porque hay mucha deuda.
hay efectivo para pagar esta deuda, esto se puede ver en la razón de endeudamiento, la prueba de acidez o la razón circulante
azón circulante

HT 2

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

HT 2

Uploaded by

Copyright:

Available Formats

Year Month Date Transaction Type Description

2023 7 7/1/2023 Capital Contribution Initial capital contribution

Net Profit (or Loss) $ (1,298.71) $ (1,393.50) $ (388.25) $ (532.96)

Efectivo actividades de inversión

Efectivo actividades de financiamiento

Cambio neto del efectivo $ 89.32 $ 8,199.32

$ 6,300.00 $ 6,900.00 $ 34,800.00 $ 7,500.00 $ 8,400.00 $ 9,000.00 $ 10,500.00

$ 3,700.00 $ 3,500.00 $ 21,100.00 $ 3,900.00 $ 4,200.00 $ 4,500.00 $ 4,800.00

$ (477.63) $ 177.75 $ (3,913.30) $ 283.17 $ (101.37) $ 944.14 $ 1,899.69

Total P+C $ 47,089.32 $ 52,288.64

$ 12,000.00 $ 13,500.00 $ 60,900.00

$ 5,200.00 $ 5,600.00 $ 28,200.00

$ 2,755.28 $ 3,610.92 $ 9,391.83

nicial + el saldo del mes es igual a acumulado

You might also like