Práctica Contabilidad

FOLIO 1 VENTAS CAJA

No MAYOR CONCEPTO DEBE HABER A.S N.M DEBE A.S N.M HABER

1 1 Caja $3,000.00 1 1 Caja $3,000.00 3 1 caja $3,000.00

2 Bancos $687,000.00 4 1 caja $3,000.00 63 caja $18.00

3 Almacen $1,780,000.00

4 Clientes $95,000.00

5 Doc. Por cobrar $67,000.00

6 Mob y Epo $125,200.00 SUMA $6,000.00 SUMA $3,018.00

7 Epo. De entrega $243,000.00 SALDO $2,982.00

8 Gsts de inst. $125,800.00

9 proveedores $670,000.00 VENTAS BANCOS

10 Doc por pagar $610,000.00 A.S N.M DEBE A.S N.M HABER

11 Capital $1,846,000.00 1 2 Bancos $687,000.00 4 2 bancos $3,000.00

Saldo inicial al 1 de Nov del 2013 2 2 bancos $59,194.80 10 2 bancos $40,000.00

2 2 bancos $59,194.80 3 2 bancos $3,000.00 11 2 bancos $31,204.00

costo de ventas $36,450.00 5 2 bancos $43,848.00 16 2 bancos $75,011.16

ventas $51,030.00 8 2 bancos $6,000.00 19 2 bancos $191,101.20

ivas tras. Cobr $8,164.80 12 2 bancos $218,996.40 20 2 bancos $50,000.00

almacén $36,450.00 13 2 bancos $7,000.00 21 2 bancos $40,000.00

ventas al contado 14 2 bancos $239,540.00 26 2 bancos $603,200.00

3 2 bancos $3,000.00 15 2 bancos $390,000.00 27 2 bancos $150,000.00

caja $3,000.00 18 2 bancos $19,010.32 28 2 bancos $16,240.00

deposito en efectivo a bacos 22 2 bancos $44,150.00 30 2 bancos $1,557.28

4 caja $3,000.00 23 2 bancos $16,928.00 31 2 bancos $27,985.45

bancos $3,000.00 25 2 bancos $87,208.80 32 2 bancos $6,032.88

constitución de caja 27 2 bancos $150,000.00 33 2 bancos $23,833.34

5 bancos $43,848.00 36 2 bancos $32,480.00 34 2 bancos $32,200.00

costo de vtas $27,000.00 37 2 bancos $304,012.80 35 2 bancos $2,990.00

ventas $37,800.00 39 2 bancos $4,176.00 38 2 bancos $1,044.00

| iva tras cob $6,048.00 42 2 bancos $11,692.80 40 2 bancos $881.60

almacen $27,000.00 47 2 bancos $363,580.56 41 2 bancos $2,500.00

ventas al contado riguroso s/f 002 48 2 bancos $375,000.00 43 2 bancos $21,800.00

6 clientes $24,360.00 49 2 bancos $15,760.00 44 2 bancos $11,136.00

costo de vntas $15,000.00 52 2 bancos $378,392.00 48 2 bancos $375,000.00

ventas $21,000.00 52.1 2 bancos $378,392.00 50 2 bancos $225,600.00

iva tras credito $3,360.00 54 2 bancos $11,252.00 51 2 bancos $378,392.00

almacen $15,000.00 54.1 2 bancos $11,252.00 53 2 bancos $11,252.00

ventas a credito s/f 003 55 2 bancos $39,000.00 55 2 bancos $39,000.00

7 clientes $25,984.00 56 2 bancos $131,000.00 56 2 bancos $131,000.00

costo de ventas $16,000.00 58 2 bancos $19,680.00 57 2 bancos $19,680.00

ventas $22,400.00 59 2 bancos $117,902.40 58.1 2 bancos $19,000.00

iva tras credito $3,584.00 2 bancos 60 2 bancos $877.28

almacen $16,000.00 2 bancos 61 2 bancos $27,985.45

ventas a credito s/f 004 SUMA $4,165,448.88 SUMA $2,559,503.64

8 bancos $6,000.00 SALDO $1,605,945.24

clientes $6,000.00

SUMAS FOLIO 1 $3,385,836.80 $3,385,836.80

FOLIO 2

No MAYOR CONCEPTO DEBE HABER

SUMAS FOLIO 1 $3,385,836.80 $3,385,836.80

9 doc por cobrar $51,968.00

costo de ventas $32,000.00

ventas $44,800.00

iva tras credito $7,168.00

almacen $32,000.00

venta de mercacias, nos expidieron un pagaré 126-129 |

10 proveedores $40,000.00

bancos $40,000.00

pago de mercancias según recibo 1522

11 epo. De computo $26,900.00

iva acred. Pagado $4,304.00

bancos $31,204.00

compra de epo computo s/f 2451

12 bancos $218,996.40

costo de ventas $134,850.00

ventas $188,790.00

iva tras cobrado $30,206.40

almacen $134,850.00

ventas en efectivo s/f 006

13 bancos $7,000.00

clientes $7,000.00

Silva S.A nos abono un cheque según recibo 03

14 bancos $239,540.00 CLIENTES

costo de ventas $147,500.00 A.S N.M DEBE A.S N.M HABER

ventas $206,500.00 1 4 clientes $95,000.00 8 4 clientes $6,000.00

iva tras cobrado $33,040.00 6 4 clientes $24,360.00 13 4 clientes $7,000.00

almacen $147,500.00 7 4 clientes $25,984.00 22 4 clientes $51,214.00

venta en efectivo s/f 007 24 4 clientes $25,984.00 29 4 clientes $12,992.00

15 banco de comercio $390,000.00 4 clientes 49 4 clientes $15,760.00

banco del ahorro nacional $390,000.00 SUMA $171,328.00 SUMA $92,966.00

deposito al banc de comercio SALDO $78,362.00

16 proveedores $75,000.00 $7,836.20 $70,525.80

gsts grales $10.00 Doc. Por Cobar

iva acred pagado $1.16 A.S N.M DEBE A.S N.M HABER

bancos $75,011.16 1 5 Doc. Por Cobar $67,000.00 18 5 Doc. Por Cobar $32,000.00

pagamos un cheque certificado, según recibo 7642 9 5 Doc. Por Cobar $51,968.00 5 Doc. Por Cobar

17 doc por cobrar $154,280.00 17 5 Doc. Por Cobar $154,280.00 5 Doc. Por Cobar

costo d venta $95,000.00 5 Doc. Por Cobar 5 Doc. Por Cobar

ventas $133,000.00 SUMA $273,248.00 SUMA $32,000.00

iva tras credito $21,280.00 SALDO $241,248.00

almacen $95,000.00 $12,062.40 $229,185.60

venta de mercancias, s/f 008 con pares 130 y 131

MOBILIARIO Y EPO.

SUMAS FOLIO 2 $5,003,186.36 $5,003,186.36 A.S N.M DEBE A.S N.M HABER

FOLIO 3 1 6 Mob y epo. $125,200.00 6 Mob y epo.

No MAYOR CONCEPTO DEBE HABER 23 6 Mob y epo. $3,800.00

SUMAS FOLIO 2 $5,003,186.36 $5,003,186.36 SUMA $129,000.00

18 bancos $19,010.32 SALDO $129,000.00

gsts financieros $11,198.00 $12,900.00 $1,075.00

iva acred pagado $1,791.68 $35.83

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