CUENTAS POR COBRAR

Saldo a
10/31/2015
Alexandra Rojas 1,670
Carlos Cueva 1,908
Victor Vera 1,590
José Menendez 1,234
Esteban Montalvo 3,660
Carlos Tumbaco 4,380
Daniel Morales 4,600
Carlos Jurado 8,450
Cesar Riofrio 2,908
Juan Velazco 2,233
Jorge Viteri 3,850
Luis Villegas 4,490
Alfonso Armas 3,780
Luis Vera 4,070
Carlos Vega 5,360
Esteban Rodas 4,650
Juan Riofrio 3,650
Juan Piguave 11,800
Esther Mendoza 5,900
Juan Méndez 4,100
Carlos Torres 4,200
Arturo Sende 3,300
José Mata 4,400
José Mendoza 8,800
Anibal Taco 2,100
Rebeca Palma 3,700
Juan Vaca 4,890
Esthela León 4,600
Eduardo Vaca 8,200
Jorge Beltran 2,320
Esteban Barrios 2,980
Josefina Lagos 3,456
Juan Orama 4,322
Carlos Flores 3,123
Carlos Segovia 3,400
Enrique Castillo 4,360
Johanna Vernaza 7,899
Aurelio Oquendo 5,517
Luis Valencia 3,146
José Honores 4,774
Hugo Flores 9,403
Aurelio Varas 4,433
Guillermo Suarez 4,360
Kevin Puga 4,032
David Pluas 4,660
Jacqueline Vera 3,438
Holger Mera 1,324
Francisco Choez 2,345
Bernardo Abad 2,245
Juan Beltran 2,320
Esteban Barrios 2,980
Josefina Larcos 3,456
Juan Bacacela 4,322
Carlos Flerenci 3,123
Carlos Segarra 3,400
Enrique Cobena 4,360
Johanna Verneuille 7,899
Total a 10/31/2015 241,869
Débitos (Fact. De ventas de nov y dic) 85,495
Créditos ( Cobros ) (160,636)
Subtotal 166,728
(-) Provisión para cuentas incobrables (12,770)
Saldo a 12/31/2015 153,958

Se pide:
Determinar los saldos de clientes a confirmar utilizando el muestreo SMA con
las siguientes bases de selección:
SMA = SUMAS MONETARIAS ACUMULADAS

BASES DE SELECCION
NM = 27,000
R= 3 MALO
J= 9,000
AZ = (998)

Total de la población
 Ejercicio de Muestreo Estadistico

NM= 200,000
R= 1
J= 200,000
AZ= (24,562)

SELECCION ESTADISTICA DE DESEMBOLSOS DE EFECTIVO

Fecha Comprobante Importe AZAR JOTAS NUEVO AZAR

1/6/2015 1202 40,306 15,744 200,000 (184,256)
1/8/2015 1293 36,006 (148,250) (148,250)
1/11/2015 1345 38,360 (109,890) (109,890)
1/20/2015 1423 58,794 (51,096) (51,096)
1/25/2015 1495 90,653 39,557 200,000 (160,443)
2/16/2015 1566 87,351 (73,092) (73,092)
2/26/2015 1638 40,306 (32,786) (32,786)
3/18/2015 1709 36,006 3,220 200,000 (196,780)
3/21/2015 1781 38,360 (158,420) (158,420)
4/30/2015 1852 58,794 (99,626) (99,626)
5/25/2015 1924 90,653 (8,973) (8,973)
6/16/2015 1995 87,351 78,378 200,000 (121,622)
6/20/11 2067 74,102 (47,520) (47,520)
6/26/2015 2138 42,687 (4,833) (4,833)
7/16/2015 2210 27,328 22,495 200,000 (177,505)
7/20/15 2281 21,205 (156,300) (156,300)
7/26/2015 2353 69,870 (86,430) (86,430)
8/17/2015 2424 58,914 (27,516) (27,516)
8/20/2015 2496 54,489 26,973 200,000 (173,027)
8/23/2015 2567 134,645 (38,382) (38,382)
8/25/2015 2639 25,080 (13,302) (13,302)
9/20/15 2710 244,445 231,144 200,000 31,143
9/27/2015 2782 123,060 154,204 200,000 (45,796)
9/29/2015 2853 95,509 49,712 200,000 (150,288)
10/10/2015 2925 44,499 (105,789) (105,789)
10/14/2015 2996 79,671 (26,118) (26,118)
10/24/2015 3068 77,563 51,444 200,000 (148,556)
10/30/2015 3139 75,455 (73,101) (73,101)
10/31/2015 3211 73,347 246 200,000 (199,754)
11/9/2015 3282 71,239 (128,516) (128,516)
11/10/15 3354 69,131 (59,385) (59,385)
11/12/2015 3425 67,023 7,638 200,000 (192,362)
11/13/2015 3497 84,915 (107,448) (107,448)
11/14/2015 3568 62,807 (44,641) (44,641)
11/15/2015 3640 120,699 76,058 200,000 (123,942)
11/16/2015 3711 98,591 (25,352) (25,352)
12/1/2015 3783 86,483 61,131 200,000 (138,869)
12/3/2015 3854 54,375 (84,494) (84,494)
12/23/2015 3926 52,267 (32,228) (32,228)
1/20/2015 3997 98,790 66,562 200,000 (133,438)
2/26/2015 4069 210,306 76,868 200,000 (123,132)
3/18/2015 4140 36,006 (87,126) (87,126)
3/21/2015 4212 38,360 (48,766) (48,766)
4/30/2015 4283 58,794 10,028 200,000 (189,972)
5/25/2015 4355 90,653 (99,319) (99,319)
6/16/2015 4426 87,351 (11,968) (11,968)
6/20/15 4498 74,102 62,134 200,000 (137,866)
6/26/2015 4569 42,687 (95,179) (95,179)
7/16/2015 4641 27,328 (67,851) (67,851)
7/20/15 4712 21,205 (46,646) (46,646)
7/26/2015 4784 69,870 23,224 200,000 (176,776)
8/17/2015 4855 158,914 (17,862) (17,862)
8/20/2015 4927 54,489 36,627 200,000 (163,373)
8/23/2015 4998 34,645 (128,728) (128,728)
8/25/2015 5070 25,080 (103,648) (103,648)
20/09/15 5141 144,445 40,798 200,000 (159,202)
9/27/2015 5213 123,060 (36,142) (36,142)
9/29/2015 5284 95,509 59,367 200,000 (140,633)
10/10/2015 5356 44,499 (96,135) (96,135)
10/14/2015 5427 79,671 (16,464) (16,464)
10/24/2015 5499 77,563 61,099 200,000 (138,901)
10/30/2015 5570 75,455 (63,447) (63,447)
10/31/2015 5642 73,347 9,900 200,000 (190,100)
11/9/2015 5713 71,239 (118,862) (118,862)
11/11/15 5785 69,131 (49,731) (49,731)
11/12/2015 5856 67,023 17,292 200,000 (182,708)
11/13/2015 5928 84,915 (97,794) (97,794)
11/14/2015 5999 62,807 (34,987) (34,987)
11/15/2015 6071 90,699 55,712 200,000 (144,288)
11/16/2015 6142 98,591 (45,698) (45,698)
12/1/2015 6214 86,483 40,785 200,000 (159,215)
12/2/2015 6215 54,375 (104,840) (104,840)
12/3/2015 6218 44,375 (60,466) (60,466)
12/3/2015 6285 59,375 (1,091) (1,091)
12/23/2015 6357 32,267 31,176 200,000 (168,824)
Total 5,455,738 5,600,000
Ejercicio de Muestreo Estadístico

SUMAS MONETARIAS ACUMULADAS (SMA)

BASES DE SELECCION
NM = NIVEL DE MATERIALIDAD 360,000
R = FACTOR DE CONFIANZA DEL C 3
j= INTERVALO DE SELECCION 120,000
AZ = AZAR INICIAL (40,350)

GASTOS DE VIAJE Y MOVILIZACION

Fecha Comprobante Importe AZAR JOTAS NUEVO AZAR

1/24/2015 12343 33,479 (6,871) (6,871)
1/25/2015 12344 34,879 28,008 120,000 (91,992)
2/23/2015 12395 90,307 (1,685) (1,685)
3/15/2015 12500 96,006 94,321 120,000 (25,679)
3/19/2015 12550 25,431 (248) (248)
4/20/2015 12600 80,709 80,461 120,000 (39,539)
5/16/2015 12700 36,708 (2,831) (2,831)
5/17/2015 12701 67,208 64,377 120,000 (55,623)
5/18/2015 12702 87,208 31,585 120,000 (88,415)
6/9/2015 12862 70,990 (17,425) (17,425)
8/5/2015 13100 85,880 68,455 120,000 (51,545)
8/9/2015 13251 50,887 (658) (658)
9/6/2015 13406 80,400 79,742 120,000 (40,258)
10/5/2015 13563 120,778 80,520 120,000 (39,480)
11/21/2015 13700 40,768 1,288 120,000 (118,712)
11/30/2015 13899 155,233 36,521 120,000 (83,479)
12/6/2015 14003 72,884 (10,595) (10,595)
12/28/2015 14996 152,914 142,319 120,000 22,319
12/29/2015 15989 132,944 155,263 120,000 35,263
12/30/2015 16982 82,974 118,237 120,000 (1,763)
12/31/2015 15989 29,232 27,469 120,000 (92,531)
12/31/2015 16982 86,118 (6,413) (6,413)
12/31/2015 16989 79,232 72,819 120,000 (47,181)
12/31/2015 16999 86,118 38,937 120,000 (81,063)
12/31/2015 17009 93,004 11,941 120,000 (108,059)
12/31/2015 17039 99,890 (8,169) (8,169)
1/1/2012 17019 31,789 23,620 120,000 (96,380)
12/31/2015 17975 93,004 (3,376) (3,376)
12/31/2015 18968 79,890 76,514 120,000 (43,486)
TOTAL 2,276,864
Ejercicio de Muestreo Estadístico

NM = 450,000
R= 3
J= 150,000
AZ = (53,500)

GASTOS DE MANTENIMIENTO, ASISTENCIA TECNICA Y ASESORIA

(A/C No. 6200)
Fecha Comprobante Importe AZAR JOTAS NUEVO AZAR
1/25/2015 12344 44,879 (8,621) (8,621)
2/23/2015 12395 210,307 201,686 150,000 51,686
3/15/2015 12500 36,006 87,692 150,000 (62,308)
3/19/2015 12550 125,431 63,123 150,000 (86,877)
4/20/2015 12600 100,709 13,832 150,000 (136,168)
5/16/2015 12700 87,208 (48,960) (48,960)
6/9/2015 12862 8,990 (39,970) (39,970)
8/5/2015 13100 45,880 5,910 150,000 (144,090)
8/9/2015 13251 60,887 (83,203) (83,203)
9/6/2015 13406 60,400 (22,803) (22,803)
10/5/2015 13563 20,778 (2,025) (2,025)
11/21/2015 13700 340,768 338,743 150,000 188,743
11/30/2015 13899 55,233 243,976 150,000 93,976
11/30/2015 14003 99,884 193,860 150,000 43,860
12/2/2015 14996 2,914 46,774 150,000 (103,226)
12/3/2015 15989 113,159 9,933 150,000 (140,067)
12/6/2015 16982 215,215 75,148 150,000 (74,852)
12/8/2015 17975 7,270 (67,582) (67,582)
12/10/2015 18968 19,326 (48,257) (48,257)
12/16/2015 19961 21,381 (26,876) (26,876)
12/18/2015 20954 23,437 (3,439) (3,439)
12/20/2015 21947 25,492 22,053 150,000 (127,947)
12/26/2015 22940 227,548 99,601 150,000 (50,399)
12/26/2015 23933 129,603 79,204 150,000 (70,796)
12/26/2015 24926 231,659 160,863 150,000 10,863
12/26/2015 25919 133,714 144,577 150,000 (5,423)
12/28/2015 23933 129,603 124,180 150,000 (25,820)
TOTAL 2,577,680