TALLER DE INVENTARIOS COMPAÑIA PALOS DE

MOGUER METODO-PROMEDIO PONDERADO

ENTRADAS
Fecha Descripcion Costo unit. Cantidad Valor
Feb-01 INV. INIC $ 3,800.00
Feb-01 COMPRA $ 3,731.58 13,000 $ 48,100,000
Feb-01 SALIDA
Feb-03 COMPRA $ 3,742.41 20,000 $ 75,000,000
Feb-07 COMPRA $ 3,760.04 15,000 $ 57,000,000
Feb-09 SALIDA
Feb-14 COMPRA $ 3,678.16 22,000 $ 79,200,000
Feb-17 SALIDA
Feb-20 COMPRA $ 3,694.92 30,000 $ 111,300,000
Feb-25 SALIDA

METODO PEPS

ENTRADAS
Fecha Descripcion Costo unit. Cantidad Valor
1-Feb INV. INIC. $ 3,800
1-Feb COMPRA $ 3,700 13000 $ 48,100,000

1-Feb SALIDA

3-Feb COMPRAS $ 3,750 20000 $ 75,000,000

7-Feb COMPRA $ 3,800 15000 $ 57,000,000

9-Feb SALIDA
14-Feb COMPRA $ 3,600 22000 $ 79,200,000

17-Feb SALIDA

20-Feb COMPRA $ 3,710 30000 $ 111,300,000

25-Feb SALIDA
 MPAÑIA PALOS DE
DIO PONDERADO

SALIDAS SALDO
Cantidad Valor Cantidad Valor
6,000 22,800,000
19,000 70,900,000
5,000 $ 18,657,895 14,000 52,242,105
34,000 127,242,105
49,000 184,242,105
28,000 $ 105,281,203 21,000 78,960,902
43,000 158,160,902
16,000 $ 58,850,568 27,000 99,310,334
57,000 210,610,334
22,000 $ 81,288,199 35,000 129,322,135

71,000 $ 264,077,865

DO PEPS

SALIDAS SALDO
Cantidad Valor Cantidad Valor
6000 22,800,000
6000 22,800,000
13000 48,100,000
5000 $ 19,000,000 1000 3,800,000
13000 48,100,000
1000 3,800,000
13000 48,100,000
20000 75,000,000
1000 3,800,000
13000 48,100,000
20000 75,000,000
15000 57,000,000
1000 $ 3,800,000 0 0
13000 $ 48,100,000 0 0
14000 $ 52,500,000 6000 22,500,000
 15000 57,000,000
6000 22,500,000
15000 57,000,000
22000 79,200,000
6000 22,500,000 0 0
10000 38,000,000 5000 19,000,000
22000 79,200,000
5000 19,000,000
22000 79,200,000
30000 111,300,000
5000 $ 19,000,000 0 0
17000 $ 61,200,000 5000 18,000,000
30000 111,300,000

$ 264,100,000
INDUSTRIAS PALO DE MOGUER

NOMINA

DEVENGADOS
Cedula Empleado
Salario Basico Horas Extras Sub. Transp.

ARMANDO CUADROS 6,300,000 - -

MARTIN JULIO 2,700,000 - -
SUBTOTALES 9,000,000 - -

JULIO PEREZ 1,050,000 114,406 102,853

CARLOS CORTES 950,000 163,677 102,853
GERSON PAZ 1,200,000 111,250 102,853
JULIA ROSAS 2,100,000 111,563 -
CARLOS DUARTE 2,100,000 286,563 -
CIRO RAMIREZ 1,250,000 71,615 102,853
RAMIRO ROJAS 980,000 - 102,853
ROSARIO ROJAS 950,000 82,135 102,853
SUBTOTALES 10,580,000 941,208 617,118

TOTALES 19,580,000 941,208 617,118

Salario Minimo $ 877,802

Subsidio de Transporte $ 102,853

PRESTACIONES Y APORTES MOD MOI

Cesantias 8.33% $ 1,011,123 749700
Prima Legal 8.33% $ 1,011,123 749700
Intereses Cesantias 1.00% $ 121,383 90000
Vacaciones 4.17% $ 506,168 375300

Pension 12% $ 1,456,599 1080000

ARL 2.436% $ 295,690 219240
Caja de Compensacion 4% $ 485,533 360000
TOTAL APORTES $ 4,887,618 $ 3,623,940

REGISTRO DE LA NOMINA
CUENTA NOMBRE DEBITO CREDITO
7205-- Sueldos 10,580,000
7205-- Horas extras 941,208
7205-- Subsidio de transporte 617,118
7305-- Sueldos 9,000,000
7305-- Horas extras -
7305-- Subsidio de transporte -
2370-- Aportes salud 820,848
2380-- aportes pension 883,848
2365-- Retencion en la fuente 84,000
2505-- Nomina por pagar 19,349,630
21,138,326 21,138,326
REGISTRO PROVISIONES Y APORTES PARA FISCALES
CUENTA NOMBRE DEBITO CREDITO
7205-- Cesantias $ 1,011,123
7205-- Prima legal $ 1,011,123
7205-- Intereses sobre cesantias $ 121,383
7205-- Vacaciones $ 506,168
7205-- Aporte pension $ 1,456,599
7205-- Aporte ARL $ 295,690
7205-- Aporte aja de compensacion $ 485,533
7305-- Cesantias 749700
7305-- Prima legal 749700
7305-- Intereses sobre cesantias 90000
7305-- Vacaciones 375300
7305-- Aporte pension 1080000
7305-- Aporte ARL 219240
7305-- Aporte aja de compensacion 360000
26---- Provision cesantias $ 1,760,823
26---- Provision prima legal $ 1,760,823
26---- Provision intereses cesantias $ 211,383
26---- Provision vacaciones $ 881,468
23---- Cajas de compensacion $ 845,533
23---- Fondos de pensiones $ 2,536,599
23---- ARL $ 514,930
$ 8,511,558 $ 8,511,558
ADOS DEDUCCIONES
Total Devengado Salud Pension FSP RTE FTE Total Deducciones

6,300,000 252,000 252,000 63,000 84,000 651,000

2,700,000 108,000 108,000 - 216,000
9,000,000 360,000 360,000 63,000 84,000 867,000

1,267,259 46,576 46,576 - 93,153

1,216,530 44,547 44,547 - 89,094
1,414,103 52,450 52,450 - 104,900
2,211,563 88,463 88,463 - 176,925
2,386,563 95,463 95,463 - 190,925
1,424,468 52,865 52,865 - 105,729
1,082,853 39,200 39,200 - 78,400
1,134,988 41,285 41,285 - 82,571
12,138,326 460,848 460,848 - - 921,697

21,138,326 820,848 820,848 63,000 84,000 1,788,697

subtotal
$ 1,760,823
$ 1,760,823
$ 211,383
$ 881,468
$0
$ 2,536,599
$ 514,930
$ 845,533
$ 8,511,558
mod cuenta 72
moi cuenta 73
 Liquidador Horas Extras Cantidad Horas
NETO A PAGAR
Vr. HED Vr. HEN Vr. RN HED HEN
1.25 1.75 0.35
5,649,000 32,812.50 45,937.5 9,187.50
2,484,000 14,062.50 19,687.5 3,937.50
8,133,000 46,875.00 65,625.0 13,125.00
- - -
1,174,107 5,468.75 7,656.3 1,531.25 3 8
1,127,436 4,947.92 6,927.1 1,385.42 9 9
1,309,203 6,250.00 8,750.0 1,750.00 8 7
2,034,638 10,937.50 15,312.5 3,062.50 6 3
2,195,638 10,937.50 15,312.5 3,062.50 15 8
1,318,738 6,510.42 9,114.6 1,822.92 4 5
1,004,453 5,104.17 7,145.8 1,429.17
1,052,418 4,947.92 6,927.1 1,385.42 11 4
11,216,630 55,104.17 77,145.8 15,429.17

19,349,630
ntidad Horas Valor Horas Extras
RN HED HEN RN

- - -
- - -
- - -
- - -
24 16,406 61,250 36,750
41 44,531 62,344 56,802
50,000 61,250 -
65,625 45,938 -
164,063 122,500 -
26,042 45,573 -
- - -
54,427 27,708 -
- - -