Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
AO 1
VENTAS
COSTO DE VENTAS
GASTOS GENERALES
DEPRECIACIN
TOTAL COSTOS Y GASTOS
UTILIDAD ANTES DEL ISR
ISR
UTILIDAD NETA
DEPRECIACIN
FLUJO NETO DE FONDOS
FACTOR DE DESCUENTO
FACTOR DE DESCUENTO
FLUJO NETO ACTUALIZADO
VALOR ACTUAL NETO
INVERSIN
DIFERENCIA
AO 2
500,000.00
250,000.00
100,000.00
96,000.00
446,000.00
54,000.00
16,740.00
37,260.00
96,000.00
133,260.00
(1.28)-1
0.78125
AO 3
500,000.00
250,000.00
110,000.00
72,000.00
432,000.00
68,000.00
21,080.00
46,920.00
72,000.00
118,920.00
(1.28)-2
0.61035
104,109.38
260,177.03
240,000.00
20,177.03
AO 4
500,000.00
250,000.00
120,000.00
48,000.00
418,000.00
82,000.00
25,420.00
56,580.00
48,000.00
104,580.00
(1.28)-3
0.47684
72,583.01
49,867.63
FNF
133,260.00
118,920.00
104,580.00
90,240.00
VAN
DEPRECIACIN
AO 1
AO 2
AO 3
AO 4
NUMERADOR
DENOMINADOR
33.20%
100,045.05
67,026.49
44,252.31
28,667.00
239,990.84
INVERSIN
FACTOR
240,000.00
0.4
0.3
0.2
0.1
96000
72000
48000
24000
VALOR LIBROS
144000
72000
24000
0
500,000.00
250,000.00
130,000.00
24,000.00
404,000.00
96,000.00
29,760.00
66,240.00
24,000.00
90,240.00
(1.28)-4
0.37253
33,617.02
PRESUPUESTO DE INVERSIN
AO 1
VENTAS
COSTO DE VENTAS
GASTOS GENERALES
DEPRECIACIN
TOTAL COSTOS Y GASTOS
UTILIDAD ANTES DEL ISR
ISR
UTILIDAD NETA
DEPRECIACIN
FLUJO NETO DE FONDOS
FACTOR DE DESCUENTO
FACTOR DE DESCUENTO
FLUJO NETO ACTUALIZADO
VALOR ACTUAL NETO
INVERSIN
DIFERENCIA
AO 2
500,000.00
250,000.00
100,000.00
96,000.00
446,000.00
54,000.00
16,740.00
37,260.00
96,000.00
133,260.00
(1.28)-1
0.78125
AO 3
500,000.00
250,000.00
110,000.00
72,000.00
432,000.00
68,000.00
21,080.00
46,920.00
72,000.00
118,920.00
(1.28)-2
0.61035
104,109.38
260,177.03
240,000.00
20,177.03
AO 4
500,000.00
250,000.00
120,000.00
48,000.00
418,000.00
82,000.00
25,420.00
56,580.00
48,000.00
104,580.00
(1.28)-3
0.47684
72,583.01
49,867.63
FNF
133,260.00
118,920.00
104,580.00
90,240.00
VAN
DEPRECIACIN
AO 1
AO 2
AO 3
AO 4
NUMERADOR
DENOMINADOR
33.20%
100,045.05
67,026.49
44,252.31
28,667.00
239,990.84
INVERSIN
FACTOR
240,000.00
0.4
0.3
0.2
0.1
96000
72000
48000
24000
VALOR LIBROS
144000
72000
24000
0
500,000.00
250,000.00
130,000.00
24,000.00
404,000.00
96,000.00
29,760.00
66,240.00
24,000.00
90,240.00
(1.28)-4
0.37253
33,617.02
Cuadro 1. VENTAS
Unidades
Incremento
9000
10000
11000
0.4
Ventas Netas Contado
30 das
108000
43200
120000
48000
132000
52800
360000
144000
Julio
Agosto
Septiembre
Cuadro 2. COMPRAS
Unidades vendidas
9000
10000
11000
30000
0.25
0.35
60 das
27000
30000
33000
90000
IVA
37800
42000
46200
126000
12960
14400
15840
43200
TOTAL CREDITO
64800
72000
79200
216000
Compras
Inventario I Inventario II
12000
3000
6000
0.6
8400
6000
4400
0.4
10600
4400
4000 Deseado
31000
Valor
12000
8400
10600
Total
8
8
8
Contado
96000
67200
84800
248000
0.5
30 das
9600
6720
8480
24800
48000
33600
42400
124000
0.4
60 das
IVA
38400
26880
33920
99200
11520
8064
10176
29760
TOTAL
CREDITO
86400
60480
76320
223200
103200
Julio
Agosto
Septiembre
Segn la Nic. El costo de ventas sera
Compras (+) Inv. 1 (-) Inv. 2
Unidades
Costo por
Costeadas
Unidad
6000
9000
4400
10000
4000
11000
Compras
(+) Inv. 1
(-) Inv 2
12000
3000
8400
6000
10600
4400
COBROS
julio
mayo
junio
Julio
Agosto
Agosto
30000
49000
Septiembre
42000
27000
79000
69000
37800
30000
67800
cuentas icobrables
Mayo 25%
Junio 20%
cobro neto
-7500
-9800
61700
69000
67800
DOCUMENTOS DESCONTADOS
Ventas al crdito
Comisin
Valor recibido
79200
9504
69696
215800
198500
79200
0.12
PAGOS A PROVEEDORES
JULIO
Jun io
Julio
Agosto
Agosto
Septiembre
21000
48000
21000
48000
38400
33600
72000
141000
Total
Costo de venta
8
72000
8
80000
8
88000
IVA
Julio
IVA dbito
IVA crdito
Saldo
Saldo anterior
GASTOS FINANCIEROS
prestamos
Amortizacion
saldo
Intereses
Agosto
12960
11520
1440
1500
14400
8064
6336
1440
0.2
100000
10000
90000
1500
0.2
90000
12000
78000
1300
Septiembre
Total
15840
43200
10176
29760
5664
13440
6336
0.2
78000
15000
63000
1050
9276
37000
3850
GASTOS DE OPERACIN
Julio
Sueldos
Cuotas IGSS patronales
Cuotas IGSS laborales
Energia electrica
Alquileres
Gastos generales
Agosto
10000
1267
483
1000
1500
6000
10000
1267
483
1000
1500
6000
Septiembre
Total
10000
30000
1267
3801
483
1449
1000
3000
1500
4500
6000
18000
Agosto
5000
250
2000
Septiembre
5000
250
2000
Total
5000
250
2000
15000
750
6000
9517
PRESUPUESTO DE CAJA
INGRESOS
JULIO
Ventas Contado
Cobros
Documentos descontados
Comision pro Doc. Dec.
IVA dbito
Total Ingresos
AGOSTO
SEPTIEMBRE
TOTAL
48000
52800
144000
69000
67800
198500
79200
79200
-9504
-9504
12960
14400
15840
43200
117860
131400
206136
455396
43200
61700
EGRESOS
JULIO
Compras al contado
Pagos
IVA crdito
IVA por pagar
Sueldos
IGSS
Alquileres
Energia Electrica
Gastos generales
Intereses bancarios
Amortizacion Prestamo
Total Egresos
Saldo Incial
Ingresos
Egresos
Saldo Final de caja
9600
21000
11520
1500
9517
1500
1000
6000
1500
10000
73137
200000
455396
303237
352159
AGOSTO
SEPTIEMBRE
TOTAL
6720
8480
24800
48000
72000
141000
8064
10176
29760
1440
6336
9276
9517
9517
28551
1750
1750
3500
1500
1500
4500
1000
1000
3000
6000
6000
18000
1300
1050
3850
12000
15000
37000
97291
132809
303237
AGOSTO
SEPTIEMBRE
TOTAL
108000
120000
132000
360000
72000
80000
88000
240000
36000
40000
44000
120000
10000
1267
1500
6000
1000
5000
250
2000
27017
10000
1267
1500
6000
1000
5000
250
2000
27017
10000
1267
1500
6000
1000
5000
250
2000
27017
30000
3801
4500
18000
3000
15000
750
6000
81051
1500
1300
1050
9504
17300
18800
1300
10554
3850
9504
17300
30654
-9817
11683
6429
8295
2571
286
5438
200000
121000
24000
24000
300000
0
30000
haber
455396
216000
248000
SALDO FINAL
303237
295000
240000
6000
15000
750
699000
21000
16500
0
0
100000
1500
139000
300000
260000
0
0
560000
699000
141000
3000
3500
37000
39036
223200
3000
2571
5250
43200
286
5438
352159
42000
32000
18000
300000
-15000
30000
-750
758409
103200
16500
2571
1750
63000
5664
192685
300000
260000
286
5438
565724
758409
2 COMPRAS
JULIO
AGOSTO
SEPTIEMBRE
INV I
UNIDADES
P VENTAS
9,000
10,000
11,000
30,000
COMPRAS
VENTAS
INVENTARIO II
3,000.00
12,000.00
9,000.00
6,000.00
6,000.00
8,400.00
10,000.00
4,400.00
4,400.00
10,600.00
11,000.00
4,000.00
31,000.00
30,000.00
INTEGRACIN DE COBROS
MES
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
CUENTAS INCOBRABLES
TOTAL A COBRAR JULIO
DISTRIBUCIN DE LAS COMPRAS
16 MESES
JULIO
AGOSTO
SEPTIEMBRE
Inciso 6
CUENTAS INCOBRABLES
7,500.00
9,800.00
17,300.00
JULIO
AGOSTO
25% 30 DAS
35% 60 DAS
TOTAL CRDITO
49,000.00
42,000.00
91,000.00
121,000
JULIO
AGOST
30,000
49,000
UNIDADES
SEPTIEMBRE
42,000.00
27,000.00
79,000.00
17,300.00
61,700.00
69,000.00
P COMPRA
12,000
8,400
10,600
31,000
VENTAS X 8
VENTAS X 8
VENTAS X 8
DBITO FISCAL
VENTA TOTAL
40% CONTADO
25% 30 DAS
35% 60 DAS
TOTAL CRDITO
IVA 12%
12
108,000
43,200.00
27,000.00
37,800.00
64,800.00
12,960.00
12
120,000
48,000.00
30,000.00
42,000.00
72,000.00
14,400.00
12
132,000
52,800.00
33,000.00
46,200.00
79,200.00
15,840.00
360,000
144,000.00
90,000.00
126,000.00
216,000.00
43,200.00
MES
JUNIO
TOTAL CUENTAS POR COBRAR
COSTO DE VENTAS
72,000.00
80,000.00
88,000.00
240,000.00
8
8
8
37,800.00
30,000.00
67,800.00
25%
20%
TOTAL
30,000.00
91,000.00
64,800.00
30,000.00
215,800.00
CRDITO FISCAL
IVA 12%
11,520.00
8,064.00
10,176.00
29,760.00
UNIDADES
MES
JUNIO
PROVEEDORES
UNIDADES
P COMPRA
P COMPRA
COMPRAS TOTALES
-
COMPRAS TOTALES
-
MAYO
10% CONTADO
JUNIO
50% 30 DAS
-
JUNIO
10% CONTADO
-
JULIO
40% 60 DAS
-
96000
-
JULIO
AGOSTO
50% 30 DAS
40% 60 DAS
21,000.00
-
TOTAL CRDITO
-
TOTAL CRDITO
21,000.00
21,000.00
9600
96000
COMPRAS JULIO
9600 CONTADO
48000 30 DAS
38400 60 DAS
10
100
0.1
0.5
0.4
JULIO
AGOST
21,000
48,000.00
21,000.00
48,000.00
3 DOCUMENTOS DESCONTADOS
COMISIN 12%
LQUIDO A RECIBIR
11 PRESTACIONES LABORALES
CONCEPTO
SUELDOS
CUOTA PATRONAL 12.67%
PRESTACIONES 30%
CUOTA LABORAL 4.83%
CUOTA IGSS
LQUIDO A RECIBIR
TOTAL
21,000.00
86,400.00
33,600.00
141,000.00
38,400.00
33,600.00
72,000.00
79,200.00
9,504.00
69,696.00
7 DEPRECIACIONES
ACTIVOS FIJOS
AMORTIZACIONES
GASTOS DE ORGANIZACIN
SEGUROS
SEPTIEMBRE
300,000.00
15,000.00
30,000.00
750.00
6,000.00
JULIO
AGOSTO
12,960.00
11,520.00
1,440.00
JULIO
14,400.00
8,064.00
6,336.00
SEPTIEMBRE
TOTAL
15,840.00
10,176.00
5,664.00
10,000.00
1,267.00
3,000.00
483.00
1,750.00
9,517.00
SEPTIEMBRE
TOTAL
10,000.00
1,267.00
3,000.00
483.00
1,750.00
9,517.00
AGOSTO
10,000.00
1,267.00
3,000.00
483.00
1,750.00
9,517.00
43,200.00
29,760.00
13,440.00
30,000.00
3,801.00
9,000.00
1,449.00
PRESUPUESTO DE CAJA
INGRESOS
JULIO
Ventas Contado
Cobros
Documentos descontados
Comision pro Doc. Dec.
IVA dbito
Total Ingresos
AGOSTO
43,200.00
61,700.00
48,000.00
69,000.00
12,960.00
117,860.00
14,400.00
131,400.00
SEPTIEMBRE
TOTAL
52,800.00
144,000.00
67,800.00
198,500.00
79,200.00
79,200.00
(9,504.00)
(9,504.00)
15,840.00
43,200.00
206,136.00
455,396.00
EGRESOS
JULIO
Compras al contado
Pagos
IVA crdito
IVA por pagar
Sueldos
IGSS
Alquileres
Energia Electrica
Gastos generales
Intereses bancarios
Amortizacion Prestamo
Total Egresos
AGOSTO
9,600.00
21,000.00
11,520.00
1,500.00
9,517.00
1,500.00
1,000.00
6,000.00
1,500.00
10,000.00
73,137.00
6,720.00
48,000.00
8,064.00
1,440.00
9,517.00
1,750.00
1,500.00
1,000.00
6,000.00
1,300.00
12,000.00
97,291.00
SEPTIEMBRE
8,480.00
72,000.00
10,176.00
6,336.00
9,517.00
1,750.00
1,500.00
1,000.00
6,000.00
1,050.00
15,000.00
132,809.00
TOTAL
24,800.00
141,000.00
29,760.00
9,276.00
28,551.00
3,500.00
4,500.00
3,000.00
18,000.00
3,850.00
37,000.00
303,237.00
MOVIMIENTO DE CAJA
CONCEPTO
SALDO ANTERIOR
MOVIMIENTO DEL MES
SALDO FINAL
JULIO
AGOSTO
200,000.00
44,723.00
244,723.00
200,000.00
455,396.00
303,237.00
352,159.00
360,000.00
240,000.00
120,000.00
30,000.00
3,801.00
4,500.00
18,000.00
3,000.00
15,000.00
750.00
6,000.00
81,051.00
3,850.00
9,504.00
17,300.00
30,654.00
8,295.00
2,571.00
286.00
5,438.00
244,723.00
34,109.00
278,832.00
352,159.00
42,000.00
32,000.00
18,000.00
300,000.00
(15,000.00)
30,000.00
(750.00)
758,409.00
103,200.00
16,500.00
2,571.00
1,750.00
63,000.00
5,664.00
192,685.00
300,000.00
260,000.00
286.00
5,438.00
565,724.00
758,409.00
-
SEPTIEMBRE
278,832.00
73,327.00
352,159.00
VALOR DE LA INVERSIN
VIDA TIL
DEPRECIACIN
Q
240,000.00
4 AOS
1
2
3
4
10
AOS
VENTAS
COSTO
GASTOS
DEPRECIACIN
GANANCIA ANTES ISR
ISR
UTILIDAD DESPUES ISR
(+) DEPRECIACIN
Flujo Neto de Fondos
Factor de Descuento
Factor de Descuento
Flujo Neto Actualizado
VALOR ACTUAL NETO
INVERSIN
DIFERENCIA
TIR
Flujo Neto de Fondos
Factor de Descuento
Factor de Descuento
Flujo Neto Actualizado
VALOR ACTUAL NETO
INVERSIN
0.4
0.3
0.2
0.1
1
500,000.00
250,000.00
100,000.00
96,000.00
54,000.00
16,740.00
37,260.00
96,000.00
133,260.00
(1.28)-1
Q
Q
96,000.00
72,000.00
48,000.00
24,000.00
240,000.00
2
500,000.00
250,000.00
110,000.00
72,000.00
68,000.00
21,080.00
46,920.00
72,000.00
118,920.00
(1.28)-2
3
500,000.00
250,000.00
120,000.00
48,000.00
82,000.00
25,420.00
56,580.00
48,000.00
104,580.00
(1.28)-3
4
500,000.00
250,000.00
130,000.00
24,000.00
96,000.00
29,760.00
66,240.00
24,000.00
90,240.00
(1.28)-4
0.78
104,109.38
260,177.03
240,000.00
20,177.03
0.61
72,583.01
0.48
49,867.63
0.37
33,617.02
133,260.00
118,920.00
104,580.00
90,240.00
(1.33)-1
Q
Q
Q
Q
Q
0.75
100,195.49
240,715.77
240,000.00
(1.33)-2
0.57
67,228.22
(1.33)-3
0.43
44,452.25
(1.33)-4
0.32
28,839.82
PRESUPUESTO DE CAJA
INGRESOS
2 ventas
5 Contado
Crdito 30 das
Crdito 60 das
IVA DBITO
TOTAL INGRESOS
CUENTAS POR COBRAR
EGRESOS
4 COMPRAS
6 Contado
Crdito 30 das
Crdito 60 das
IVA CRDITO
IVA POR PAGAR
10 Sueldos Lquidos
IGGS x pagar
11 Intereses Hipoteca
Inters prstamo
11 Amortizacin prstamo
TOTAL EGRESOS
PROVEEDORES
IVA POR PAGAR
IGGS x pagar
Nov-11
50,000.00
7,500.00
15%
40%
45%
Dic-11
75,000.00
11,250.00
20,000.00
Ene-12
80,000.00
12,000.00
30,000.00
22,500.00
9,600.00
74,100.00
8 AMORTIZACIN
9 OTROS ACTIVOS
Mar-12
110,000.00
16,500.00
36,000.00
36,000.00
13,200.00
101,700.00
Abr-12
125,000.00
18,750.00
44,000.00
40,500.00
15,000.00
118,250.00
May-12
100,000.00
15,000.00
50,000.00
49,500.00
12,000.00
126,500.00
Jun-12
125,000.00
18,750.00
40,000.00
56,250.00
15,000.00
130,000.00
Jul-12
50,000.00
45,000.00
Ago-12
56,250.00
151,250.00
Nov-11
37,500.00
7,500.00
75%
20%
50%
30%
Dic-11
56,250.00
11,250.00
18,750.00
Ene-12
60,000.00
12,000.00
28,125.00
11,250.00
7,200.00
3,000.00
23,792.50
8,062.50
1,905.74
1,905.74
97,241.48
Feb-12
67,500.00
13,500.00
30,000.00
16,875.00
8,100.00
2,400.00
23,792.50
4,375.00
1,782.79
1,782.79
Mar-12
82,500.00
16,500.00
33,750.00
18,000.00
9,900.00
2,700.00
23,792.50
4,375.00
1,905.74
1,905.74
30,000.00
142,828.98
102,608.07
Abr-12
93,750.00
18,750.00
41,250.00
20,250.00
11,250.00
3,300.00
23,792.50
4,375.00
1,844.26
1,475.41
126,287.17
May-12
75,000.00
15,000.00
46,875.00
24,750.00
9,000.00
3,750.00
23,792.50
4,375.00
1,905.74
1,524.59
130,972.83
Jun-12
93,750.00
18,750.00
37,500.00
28,125.00
11,250.00
3,000.00
23,792.50
4,375.00
1,844.26
1,475.41
30,000.00
160,112.17
Jul-12
46,875.00
22,500.00
3,750.00
Ago-12
28,125.00
-
4,375.00
97,500.00
3,750.00
4,375.00
SALDO INICIAL
MOVIMIENTO EFECTIVO
SALDO FINAL
7 DEPRECIACIN
VEHCULOS
mobiliario y equipo
equipo de cmputo
Feb-12
90,000.00
13,500.00
32,000.00
33,750.00
10,800.00
90,050.00
190,562.50
(23,141.48)
167,421.02
TASA
ANUAL
120,000.00
50,000.00
55,000.00
33.33%
20,000.00
15,000.00
45%
50%
11 PRSTAMO
150,000.00
150,000.00
150,000.00
120,000.00
120,000.00
120,000.00
20%
AMORTIZACIN
20%
TRIMESTRAL SALDO
0
0
30,000.00
30,000.00
167,421.02
(12,558.07)
154,862.95
SEMESTRAL
24,000.00
12,000.00
5000
2,500.00
18,331.50
9,165.75
154,862.95
(41,128.98)
113,733.98
10 AOS
113,733.98
(8,037.17)
105,696.80
105,696.80
(4,472.83)
101,223.98
90000
30000
120000
75
25
9000
7500
INTERS
150,000.00
150,000.00
120,000.00
120,000.00
120,000.00
90,000.00
DIARIO
15%
15%
15%
15%
15%
15%
MENSUAL
61.48
61.48
61.48
49.18
49.18
49.18
1,905.74
1,782.79
1,905.74
1,475.41
1,524.59
1,475.41
10,069.67
Ene-12
Feb-12
Mar-12
Abr-12
May-12
Jun-12
101,223.98
(30,112.17)
71,111.80
PRSTAMO
AMORTIZACIN
0%
SALDO
150,000.00
150,000.00
150,000.00
150,000.00
150,000.00
150,000.00
SUELDOS
CUOTA LABORAL
CUOTA PATRONAL
SUELDOS LQUIDOS
INTERS
DIARIO
15%
15%
15%
15%
15%
15%
25,000.00
1207.5
3167.5
23,792.50
4.83%
12.67%
MENSUAL
61.48
61.48
61.48
61.48
61.48
61.48
25,000.00
1207.5
3167.5
23,792.50
1,905.74
1,782.79
1,905.74
1,844.26
1,905.74
1,844.26
11,188.52
25,000.00
1207.5
3167.5
23,792.50
al 31 de diciembre de 2011
195,000.00
90,000.00
50,000.00
47,500.00
55,000.00
45,834.25
395,562.50
COSTO DE VENTAS
COMPRAS
INVENTARIO I
INVENTARIO II DESEADO
COSTO DE VENTAS
330,861.80
190,562.50
75,000.00
95,000.00
20,000.00
15,000.00
71,111.80
90,000.00
151,250.00
11,000.00
7,500.00
590,562.50
215,500.00
502,196.05
157,571.05
35,500.00
35,500.00
(57,928.95)
180,000.00
180,000.00
300,000.00
240,000.00
150,000.00
150,000.00
90,000.00
150,000.00
75,062.50
105,625.00
64,000.00
3,000.00
4,830.00
3,232.50
97,500.00
3,750.00
1,207.50
3,167.50
590,562.50
-
ESTADO DE RESULTADOS
ventas
Costo de ventas
ganancia en ventas
Gastos de operacin
Sueldos
Depreciacin
Amortizacin gastos anticipados
Amortizacin otros activos
Cuota patronal
Intereses
Utilidad
+
+
-
al 30 de junio de 2012
171,334.25
78,000.00
503,196.05
1,000.00
1-01 al 30-06-2012
630,000.00
457,500.00
172,500.00
230,428.95
150,000.00
23,665.75
9,000.00
7,500.00
19,005.00
21,258.20
(57,928.95)
472,500.00
75,000.00
90,000.00
457,500.00
Ene-12
Feb-12
Mar-12
Abr-12
May-12
Jun-12
25,000.00
1207.5
3167.5
23,792.50
25,000.00
1207.5
3167.5
23,792.50
25,000.00
1207.5
3167.5
23,792.50
PRESUPUESTO DE CAJA
7
5
5
5
INGRESOS
ventas
Crdito 30 das
Crdito 60 das
IVA DBITO
TOTAL INGRESOS
CUENTAS POR COBRAR
40%
60%
VENTAS AL CONTADO
Nov-11
Dic-11
500,000.00
500,000.00
60,000.00
560,000.00
Ene-12
400,000.00
Feb-12
350,000.00
160,000.00
48,000.00
48,000.00
42,000.00
202,000.00
VENTAS AL CRDITO
Mar-12
Abr-12
400,000.00 425,000.00
140,000.00 160,000.00
240,000.00 210,000.00
48,000.00
51,000.00
428,000.00 421,000.00
May-12
375,000.00
170,000.00
240,000.00
45,000.00
455,000.00
Jun-12
475,000.00
150,000.00
255,000.00
57,000.00
462,000.00
Jul-12
190,000.00
225,000.00
Ago-12
285,000.00
700,000.00
COMPRAS AL CRDITO
8
5
5
1
1
1
6
EGRESOS
COMPRAS
Crdito 60 das
IVA CRDITO
Sueldos
deudas
proveedores
Otros gastos
IVA POR PAGAR
TOTAL EGRESOS
PROVEEDORES
IVA POR PAGAR
60%
100%
35,000.00
30,000.00
70,000.00
10,000.00
145,000.00
Ene-12
240,000.00
28,800.00
60,000.00
Feb-12
210,000.00
25,200.00
60,000.00
Mar-12
240,000.00
240,000.00
28,800.00
60,000.00
Abr-12
255,000.00
210,000.00
30,600.00
60,000.00
May-12
225,000.00
240,000.00
27,000.00
60,000.00
Jun-12
285,000.00
255,000.00
34,200.00
60,000.00
60,000.00
148,800.00
19,200.00
104,400.00
16,800.00
345,600.00
19,200.00
319,800.00
20,400.00
347,400.00
18,000.00
367,200.00
unidades
precio
200000
caja
ventas
IVA x pagar
total ..
95,000.00
95,000.00
95,000.00
415,000.00
510,000.00
510,000.00
(100,800.00)
409,200.00
409,200.00
97,600.00
506,800.00
506,800.00
82,400.00
589,200.00
589,200.00
101,200.00
690,400.00
690,400.00
107,600.00
798,000.00
total venta
IVA dbito
2.5
500,000.00
60,000.00
560,000.00
560,000.00
500,000.00
60,000.00
560000
325,000.00
2 costo
0.8750
unidades
precio
200,000.00
total venta
0.8750
175,000.00
costo
inventario
175,000.00
total ..
175,000.00
175,000.00
3 ACTIVOS FIJOS
adquiridos
30/11/2011
valor
100000
depreciacin anual
20000
Dic-11 1666.666667
4 INVENTARIO
30/11/2011
VENTAS DICIEMBRE 2011
SALDO
3
3
4
E.R
4
1
2
1
3
Jul-12
225,000.00
Ago-12
285,000.00
22,800.00
510,000.00
22,800.00
1 SALDO INICIAL
MOVIMIENTO EFECTIVO
SALDO FINAL
1 ventas
GASTOS AO PASADO
Nov-11
Dic-11
70,000.00
175000
seis meses
10000
185,000.00
175,000.00
10,000.00
ESTADO DE RESULTADOS
ventas
Costo de ventas
ganancia en ventas
Gastos de operacin
Sueldos
Otros gastos
Depreciacin
Utilidad
Dic-11
500,000.00
175,000.00
325,000.00
46,666.67
35,000.00
10,000.00
1,666.67
278,333.33
al 30 de junio de 2012
88,333.33
100,000.00
(11,666.67)
2,209,050.00
892,800.00
616,250.00
700,000.00
2,297,383.33
1,764,583.33
378,333.33
1,206,250.00
180,000.00
532,800.00
510,000.00
22,800.00
2,297,383.33
-
1-01 al 30-06-2012
2,425,000.00
848,750.00
1,576,250.00
370,000.00
360,000.00
10,000.00
1,206,250.00
Quetzales
Unidades
10,000.00
11,429
1,455,000.00
1,662,857
848,750.00
970,000
616,250.00
704,286
0.8750
798,000.00
94,800.00
892,800.00