cuentas debe

N° Parcial
CGO ABONO CARGO
1 Bancos $1,500,000.00
Clientes $600,000.00
Alamacen $500,000.00
Proveedores
Capital Social
2 Alamacen $1,135,000.00
200 art A $5500 $1,100,000.00
Gastos de compra $35,000.00
Bancos
3 Alamacen $1,800,000.00
Proveedores
4 Caja $1,937,500.00
Ventas
4a Costo de ventas $1,325,000.00
Almacen
5 Alamacen $937,500.00
Bancos
6 Almacen $937,500.00
Proveedores
7 Alamacen $1,716,000.00
220 art A $7500 $1,650,000.00
Gastos de compra $66,000.00
Bancos
8 Alamacen $1,305,000.00
Proveedores
9 Caja $6,240,000.00
Clientes $2,080,000.00
Ventas
9a Costo de venta $5,450,000.00
Almacen
10 Ventas $780,000.00
Bancos
10a Almacen $562,500.00
Costo de ventas
11 Ventas $26,500.00
Clientes
12 Ventas $6,212,500.00
Costo de ventas
13 Ventas $3,238,500.00
Perdidas y ganancias
14 Perdidas y ganancias $3,238,500.00
Utilidades del ejercicio
TOTALES $2,851,000.00 $41,522,000.00
 haber
ABONO Bancos Clientes
1 $1,500,000.00 $1,135,000.00 2 1 $600,000.00
$937,500.00 5 9 $2,080,000.00
$1,716,000.00 7 $2,680,000.00
$600,000.00 $780,000.00 10 $2,653,500.00
$2,000,000.00 $1,500,000.00 $4,568,500.00
-$3,068,500.00

$1,135,000.00

$1,800,000.00 Ventas
10 $780,000.00
$1,937,500.00 11 $26,500.00
12 $6,212,500.00
$1,325,000.00 $7,019,000.00
13 $3,238,500.00
$937,500.00

$937,500.00

Utilidades del ejercicio

$1,716,000.00 $3,238,500.00 14

$1,305,000.00

$8,320,000.00

$5,450,000.00

$780,000.00

$562,500.00

$26,500.00

$6,212,500.00

$3,238,500.00

$3,238,500.00
$41,522,000.00
 Libro Mayor

Clientes Almacen Proveedores

1 $500,000.00 $1,325,000.00 4a
$26,500.00 11 2 $1,135,000.00 $5,450,000.00 9a
$26,500.00 3 $1,800,000.00
5 $937,500.00
6 $937,500.00 $0.00
7 $1,716,000.00
8 $1,305,000.00
10a $562,500.00
$8,893,500.00 $6,775,000.00
$2,118,500.00
Ventas Costo de ventas Caja
$1,937,500.00 4 4a $1,325,000.00 $562,500.00 10a 4 $1,937,500.00
$8,320,000.00 9 9a $5,450,000.00 9 $6,240,000.00
$6,775,000.00 $562,500.00 $8,177,500.00
$10,257,500.00 $6,212,500.00 $6,212,500.00 12
$3,238,500.00
 PEPS
Proveedores Capital Fecha
$600,000.00 1 $2,000,000.00 1 28-Jun
$1,800,000.00 3
$937,500.00 6
$1,305,000.00 8
$4,642,500.00
$4,642,500.00

Caja Perdidas y ganancias

14 $3,238,500.00 $3,238,500.00 13

$0.00

Valuacion del inventa

20
150
75
245
Gastos de compra
 Tarjeta de Almacen

Referencia Entrada Salida Existencia Usuario Medio

1 100 100 $ 5,000.00
2 200 300 $ 5,500.00
2 Gastos de compra 300
3 300 600 $ 6,000.00
4a 100 500 $ 5,000.00
4a 150 350 $ 5,500.00
5 125 475 $ 7,500.00
6 125 600 $ 7,500.00
7 220 820 $ 7,500.00
7 Gastos de compra 820
8 150 970 $ 8,700.00
9a 50 920 $ 5,500.00
9a 300 620 $ 6,000.00
9a 125 495 $ 7,500.00
9a 125 370 $ 7,500.00
9a 200 170 $ 7,500.00
10a 75 245 $ 7,500.00

Valuacion del inventario

$ 7,500.00 $ 150,000.00
$ 8,700.00 $ 1,305,000.00
$ 7,500.00 $ 562,500.00
$ 2,017,500.00
astos de compra $ 101,000.00
$ 2,118,500.00
 Estado de resul
Cuentas 1
Debe Haber Saldo VENTAS
$ 500,000.00 $ 500,000.00 Devoluciones sobre ventas
$ 1,100,000.00 $1,600,000.00 Descuentos sobre ventas
$ 35,000.00 $1,635,000.00 Ventas netas
$ 1,800,000.00 $3,435,000.00 Costo de ventas
$ 500,000.00 $2,935,000.00 Utilidad bruta
$ 825,000.00 $2,110,000.00
$ 937,500.00 $3,047,500.00
$ 937,500.00 $3,985,000.00
$ 1,650,000.00 $5,635,000.00 CUENTA 1
$ 66,000.00 $5,701,000.00 ACTIVO
$ 1,305,000.00 $7,006,000.00 CIRCULATE
$ 275,000.00 $6,731,000.00 Caja
$ 1,800,000.00 $4,931,000.00 Bancos
$ 937,500.00 $3,993,500.00 Almacen
$ 937,500.00 $3,056,000.00 Clientes
$ 1,500,000.00 $1,556,000.00
$ 562,500.00 $2,118,500.00 Total activo
Estado de resultado
2 3
$10,257,500.00
$780,000.00
$26,500.00 $806,500.00
$9,451,000.00
$6,212,500.00
$3,238,500.00

BALANCE GENERAL
2 3 4 CUENTA 1 2
PASIVO
CIRCULANTE
$8,177,500.00 Proveedores
-$3,068,500.00 TOTAL PASIVO
$2,118,500.00 CAPITAL CONTABLE
$2,653,500.00 $9,881,000.00 Social
Utilidad del ejercicio
$9,881,000.00 TOTAL PASIVO MAS CAPITAL
 3 4

$4,642,500.00
$4,642,500.00
$5,238,500.00
$2,000,000.00
$3,238,500.00
$9,881,000.00
 cuentas debe haber
N° Parcial
CGO ABONO CARGO ABONO
1 Caja $8,177,500.00 1
Banco -$3,068,500.00 15
Almacen $2,118,500.00 7
Clientes $2,653,500.00 12
Proveedores $4,642,500.00
Capital $2,000,000.00
(Utilidad)Resultado del ejercicio anterior $3,238,500.00
2 Almacen $2,520,000.00
Proveedores $2,520,000.00
3 Almacen $63,000.00
ACREEDORES DIVERSOS $63,000.00
4 Almacen $3,220,000.00
Proveedores $3,220,000.00
5 Almacen $1,932,000.00
Bancos $1,932,000.00
6 Almacen $60,000.00
Bancos $60,000.00
7 Caja $9,200,000.00
Ventas $9,200,000.00
7a Costo de venta $7,195,000.00
Almacen $7,195,000.00
8 Almacen $11,875,000.00
Proveedores $11,875,000.00
9 Proveedores $1,900,000.00
Almacen $1,900,000.00
10 Almacen $3,087,500.00
Bancos $3,087,500.00
11 Almacen $13,912,500.00
Bancos $13,912,500.00
12 Caja CAJA $3,150,000.00
Almacen $3,150,000.00
13 Almacen $6,825,000.00
Peoveedores $6,825,000.00
14 Almacen $4,400,000.00
Peoveedores $4,400,000.00
15 Caja $21,450,000.00
Clientes $7,150,000.00
Ventas $28,600,000.00
15a Costo de venta $21,452,000.00
Almacen $21,452,000.00
16 Ventas $2,600,000.00
Bancos $2,600,000.00
16a Almacen $2,100,000.00
Costo de venas $2,100,000.00
17 Ventas $200,000.00
 Clientes $200,000.00
18 Ventas $26,547,000.00
Costo de venas $26,547,000.00
19 Ventas $8,453,000.00
Perdidas y ganancias $8,453,000.00
20 Perdidas y ganancias $8,453,000.00
Utilidades del ejercicio $8,453,000.00
TOTALES $177,626,000.00 $177,626,000.00
 Caja Bancos
$8,177,500.00 1 -$3,068,500.00 $1,932,000.00 5 1
$21,450,000.00 $60,000.00 6 2
$9,200,000.00 $3,087,500.00 10 3
$3,150,000.00 $13,912,500.00 11 4
$41,977,500.00 $0.00 $2,600,000.00 16 5
-$3,068,500.00 $21,592,000.00 6
-$24,660,500.00 8
10
11
13
Capital 14
$2,000,000.00 1 16a

Utilidad del ejercicio Perdidas y ganancias

$8,453,000.00 20 20 $8,453,000.00 $8,453,000.00 19

$0.00 $8,453,000.00
 Libro Mayor

Almacen Clientes
$2,118,500.00 $7,195,000.00 7a 1 $2,653,500.00 $200,000.00
$2,520,000.00 $1,900,000.00 9 15 $7,150,000.00
$63,000.00 $3,150,000.00 12 $9,803,500.00 $200,000.00
$3,220,000.00 $21,452,000.00 15a $9,603,500.00
$1,932,000.00
$60,000.00
$11,875,000.00
$3,087,500.00
$13,912,500.00
$6,825,000.00
$4,400,000.00 Ventas
$2,100,000.00 16 $2,600,000.00 $9,200,000.00
$52,113,500.00 $33,697,000.00 17 $200,000.00 $28,600,000.00
$18,416,500.00 18 $26,547,000.00
$29,347,000.00 $37,800,000.00
19 $8,453,000.00 $8,453,000.00

Acreedores
$63,000.00 3
 PEPS
Proveedores Fecha
17 9 $1,900,000.00 $4,642,500.00 1 28-Jun
$2,520,000.00 2
$3,220,000.00 4
$11,875,000.00 8
$6,825,000.00 13
$4,400,000.00 14
$1,900,000.00 $33,482,500.00
$31,582,500.00

Costo de venta
7 7a $7,195,000.00 $2,100,000.00 16a
15 15a $21,452,000.00
$28,647,000.00 $2,100,000.00
$26,547,000.00 $26,547,000.00 18

Febrero

Valuacion del inventario

1060
400
 200
75

Gastos de compra
 Tarjeta de Almacen

Referencia Entrada Salida Existencia Usuario

1 100 100 $ 5,000.00
2 200 300 $ 5,500.00
2 Gastos de compra 300
3 300 600 $ 6,000.00
4a 100 500 $ 5,000.00
4a 150 350 $ 5,500.00
5 125 475 $ 7,500.00
6 125 600 $ 7,500.00
7 220 820 $ 7,500.00
7 Gastos de compra 820
8 150 970 $ 8,700.00
9a 50 920 $ 5,500.00
9a 300 620 $ 6,000.00
9a 125 495 $ 7,500.00
9a 125 370 $ 7,500.00
9a 200 170 $ 7,500.00
10a 75 245 $ 7,500.00
2 280 525 $ 9,000.00
3 525
4 350 875 $ 9,200.00
5 210 1085 $ 9,200.00
6 1085
7a 20 1065 $ 7,500.00
7a 150 915 $ 8,700.00
7a 280 635 $ 9,000.00
7a 350 285 $ 9,200.00
8 1250 1535 $ 9,500.00
9 200 1335 $ 9,500.00
10 325 1660 $ 9,500.00
11 1325 2985 $ 10,500.00
12 300 2685 $ 10,500.00
13 650 3335 $ 10,500.00
14 400 3735 $ 11,000.00
15a 210 3525 $ 9,200.00
15a 1050 2475 $ 9,500.00
15a 325 2150 $ 9,500.00
15a 615 1535 $ 10,500.00
16a 200 1735 $ 10,500.00

Valuacion del inventario Valuacion del inventario ENERO

$ 10,500.00 $ 11,130,000.00 20 $ 7,500.00
$ 11,000.00 $ 4,400,000.00 150 $ 8,700.00
 $ 10,500.00 $ 2,100,000.00 75 $ 7,500.00
$ 7,500.00 $ 562,500.00 245
$ 16,200.00 Gastos de compra
$ 18,192,500.00
astos de compra $ 224,000.00
$ 18,416,500.00
Almacen

Medio Debe Haber Saldo

$ 500,000.00 $ 500,000.00
$ 1,100,000.00 $1,600,000.00
$ 35,000.00 $1,635,000.00
$ 1,800,000.00 $3,435,000.00
$ 500,000.00 $2,935,000.00
$ 825,000.00 $2,110,000.00
$ 937,500.00 $3,047,500.00
$ 937,500.00 $3,985,000.00
$ 1,650,000.00 $5,635,000.00
$ 66,000.00 $5,701,000.00
$ 1,305,000.00 $7,006,000.00
$ 275,000.00 $6,731,000.00
$ 1,800,000.00 $4,931,000.00
$ 937,500.00 $3,993,500.00
$ 937,500.00 $3,056,000.00
$ 1,500,000.00 $1,556,000.00
$ 562,500.00 $2,118,500.00
$ 2,520,000.00 $4,638,500.00
$ 63,000.00 $4,701,500.00
$ 3,220,000.00 $7,921,500.00
$ 1,932,000.00 $9,853,500.00
$ 60,000.00 $9,913,500.00
$ 150,000.00 $9,763,500.00
$ 1,305,000.00 $8,458,500.00
$ 2,520,000.00 $5,938,500.00
$ 3,220,000.00 $2,718,500.00
$ 11,875,000.00 $14,593,500.00
$ 1,900,000.00 $12,693,500.00
$ 3,087,500.00 $15,781,000.00
$ 13,912,500.00 $29,693,500.00
$ 3,150,000.00 $26,543,500.00
$ 6,825,000.00 $33,368,500.00
$ 4,400,000.00 $37,768,500.00
$ 1,932,000.00 $35,836,500.00
$ 9,975,000.00 $25,861,500.00
$ 3,087,500.00 $22,774,000.00
$ 6,457,500.00 $16,316,500.00
$ 2,100,000.00 $18,416,500.00

nventario ENERO
$ 150,000.00
$ 1,305,000.00
$ 562,500.00
$ 2,017,500.00
$ -
$ 2,017,500.00
 Estado de resultado
Cuentas 1 2 3
VENTAS $37,800,000.00
Devoluciones sobre ventas $2,600,000.00
Descuentos sobre ventas $200,000.00 $2,800,000.00
Ventas netas $35,000,000.00
Costo de ventas $26,547,000.00
Utilidad bruta $8,453,000.00

BALANCE GENERAL
CUENTA 1 2 3 4
ACTIVO
CIRCULATE
Caja $41,977,500.00
Bancos -$24,660,500.00
Almacen $18,416,500.00
Clientes $9,603,500.00 $45,337,000.00

Total activo $45,337,000.00

BALANCE GENERAL
CUENTA 1 2 3 4
PASIVO
CIRCULANTE
Proveedores $31,582,500.00
Acreedores $63,000.00
TOTAL PASIVO $31,645,500.00
CAPITAL CONTABLE $13,691,500.00
Social $2,000,000.00
Utilidad del ejercicio $8,453,000.00
Utilidades del ejercicio anterior $3,238,500.00
TOTAL PASIVO MAS CAPITAL $45,337,000.00
 cuentas debe haber
N° Parcial
CGO ABONO CARGO ABONO
1 Caja $41,977,500.00 1
Banco -$24,660,500.00 6
Almacen $18,416,500.00 7
Clientes $9,603,500.00 14
Proveedores $31,582,500.00
Acreedores $63,000.00
Capital $2,000,000.00
UTILIDAD DE ENERO $3,238,500.00
Utilidad de FEBRERO $8,453,000.00
2 Almacen $1,650,000.00
Proveedores $1,650,000.00
3 Proveedores $275,000.00
Almacen $275,000.00
4 Almacen $1,150,000.00
Proveedores $1,150,000.00
5 Almacen $2,415,000.00
Bancos $2,415,000.00
6 Caja $172,500.00
Almacen $172,500.00
7 Caja $7,000,000.00
Ventas $7,000,000.00
7a Costo de ventas $5,250,000.00
Almacen $5,250,000.00 7a
8 Ventas $700,000.00 14a
Bancos $700,000.00
8a Almacen $525,000.00
Costo de ventas $525,000.00
9 Almacen $1,500,000.00
Proveedores $1,500,000.00
10 Almacen $5,000,000.00
Bancos $5,000,000.00
11 Almacen $4,225,000.00
Bancos $4,225,000.00
12 Almacen $9,310,000.00
Proveedores $9,310,000.00
13 Almacen $4,725,000.00
Proveedores $4,725,000.00
14 Caja $25,200,000.00
Clientes $6,300,000.00
Ventas $31,500,000.00
14a Costo de venta $19,610,000.00
Almacen $19,610,000.00
15 Ventas $3,150,000.00
Bancos $3,150,000.00
15a Almacen $2,187,500.00
Costo de ventas $2,187,500.00
16 Ventas $100,000.00
Clientes $100,000.00
17 Ventas $22,147,500.00
Costo de ventas $22,147,500.00
18 Ventas $12,402,500.00
Perdidas y ganancias $12,402,500.00
19 Perdidas y ganancias $12,402,500.00
Utilidades del ejercicio $12,402,500.00
TOTALES $180,332,000.00 $180,332,000.00
 CAJA BANCOS ALMACEN
$41,977,500.00 1 -$24,660,500.00 $2,415,000.00 5 1 $18,416,500.00
$172,500.00 $700,000.00 8 2 $1,650,000.00
$7,000,000.00 $5,000,000.00 10 4 $1,150,000.00
$25,200,000.00 $4,225,000.00 11 5 $2,415,000.00
$74,350,000.00 $0.00 $3,150,000.00 15 8a $525,000.00
-$24,660,500.00 $15,490,000.00 9 $1,500,000.00
-$40,150,500.00 10 $5,000,000.00
11 $4,225,000.00
12 $9,310,000.00
13 $4,725,000.00
Acreedores 15a $2,187,500.00
$63,000.00 1 $51,104,000.00
$25,796,500.00

COSTOS DE VENTA Perdidas y ganancias Utilidades del ejercicio

$5,250,000.00 $525,000.00 8a 19 $12,402,500.00 $12,402,500.00 18
$19,610,000.00 $2,187,500.00 15a
$24,860,000.00 $2,712,500.00
$22,147,500.00 $22,147,500.00 17
 ALMACEN CLIENTES PROVEEDOR
$275,000.00 3 1 $9,603,500.00 $100,000.00 16 3 $275,000.00 $31,582,500.00
$172,500.00 6 14 $6,300,000.00 $1,650,000.00
$5,250,000.00 7a $15,903,500.00 $100,000.00 $1,150,000.00
$19,610,000.00 14a $15,803,500.00 $1,500,000.00
$9,310,000.00
$4,725,000.00
$275,000.00 $49,917,500.00
$49,642,500.00

CAPITAL VENTAS
$25,307,500.00 $2,000,000.00 1 8 $700,000.00 $7,000,000.00
15 $3,150,000.00 $31,500,000.00
16 $100,000.00
$22,147,500.00
$26,097,500.00 $38,500,000.00
18 $12,402,500.00 $12,402,500.00

Utilidades del ejercicio

$12,402,500.00
 PEPS
Fecha Referencia Entrada Salida Existencia Usuario
1 28-Jun 1 100 100 $ 5,000.00
2 2 200 300 $ 5,500.00
4 2 Gastos de compra 300
9 3 300 600 $ 6,000.00
12 4a 100 500 $ 5,000.00
13 4a 150 350 $ 5,500.00
5 125 475 $ 7,500.00
6 125 600 $ 7,500.00
7 220 820 $ 7,500.00
7 Gastos de compra 820
8 150 970 $ 8,700.00
7 9a 50 920 $ 5,500.00
14 9a 300 620 $ 6,000.00
9a 125 495 $ 7,500.00
9a 125 370 $ 7,500.00
9a 200 170 $ 7,500.00
10a 75 245 $ 7,500.00
Febrero 2 280 525 $ 9,000.00
3 525
4 350 875 $ 9,200.00
5 210 1085 $ 9,200.00
6 1085
7a 20 1065 $ 7,500.00
7a 150 915 $ 8,700.00
7a 280 635 $ 9,000.00
7a 350 285 $ 9,200.00
8 1250 1535 $ 9,500.00
9 200 1335 $ 9,500.00
10 325 1660 $ 9,500.00
11 1325 2985 $10,500.00
12 300 2685 $10,500.00
13 650 3335 $10,500.00
14 400 3735 $11,000.00
15a 210 3525 $ 9,200.00
15a 1050 2475 $ 9,500.00
15a 325 2150 $ 9,500.00
15a 615 1535 $10,500.00
16a 200 1735 $10,500.00
Marzo 2 150 1885 $11,000.00
3 25 1860 $11,000.00
4 100 1960 $11,500.00
5 210 2170 $11,500.00
6 15 2155 $11,500.00
7a 500 1655 $10,500.00
8a 50 1705 $10,500.00
9 125 1830 $12,000.00
 10 400 155 2075 $12,500.00
11 325 2400 $13,000.00
12 700 3100 $13,300.00
13 350 3450 $13,500.00
14a 560 2890 $10,500.00
14a 400 2490 $11,000.00
14a 125 2365 $11,000.00
14a 100 2265 $11,500.00
14a 195 2070 $11,500.00
14a 125 1945 $12,000.00
14a 245 1700 $12,500.00
15 175 1875 $12,500.00

Valuacion del inventario MARZO

50 $10,500.00 $ 525,000.00
155 $12,500.00 $ 1,937,500.00
325 $13,000.00 $ 4,225,000.00
700 $13,300.00 $ 9,310,000.00
350 $13,500.00 $ 4,725,000.00
175 $12,500.00 $ 2,187,500.00
FEBRERO 200 $10,500.00 $ 2,100,000.00
ENERO 75 $ 7,500.00 $ 562,500.00
$ 25,572,500.00
Gastos de compra $ 224,000.00
$ 25,796,500.00
 Cuentas
Medio Debe Haber Saldo VENTAS
$ 500,000.00 $ 500,000.00 Devoluciones sobre ventas
$ 1,100,000.00 $1,600,000.00 Descuentos sobre ventas
$ 35,000.00 $1,635,000.00 Ventas netas
$ 1,800,000.00 $3,435,000.00 Costo de ventas
$ 500,000.00 $2,935,000.00 Utilidad bruta
$ 825,000.00 $2,110,000.00
$ 937,500.00 $3,047,500.00
$ 937,500.00 $3,985,000.00
$ 1,650,000.00 $5,635,000.00 CUENTA
$ 66,000.00 $5,701,000.00 ACTIVO
$ 1,305,000.00 $7,006,000.00 CIRCULATE
$ 275,000.00 $6,731,000.00 Caja
$ 1,800,000.00 $4,931,000.00 Bancos
$ 937,500.00 $3,993,500.00 Almacen
$ 937,500.00 $3,056,000.00 Clientes
$ 1,500,000.00 $1,556,000.00
$ 562,500.00 $2,118,500.00
$ 2,520,000.00 $4,638,500.00
$ 63,000.00 $4,701,500.00
$ 3,220,000.00 $7,921,500.00 Total activo
$ 1,932,000.00 $9,853,500.00
$ 60,000.00 $9,913,500.00
$ 150,000.00 $9,763,500.00
$ 1,305,000.00 $8,458,500.00
$ 2,520,000.00 $5,938,500.00
$ 3,220,000.00 $2,718,500.00
$ 11,875,000.00 $14,593,500.00
$ 1,900,000.00 $12,693,500.00
$ 3,087,500.00 $15,781,000.00
$ 13,912,500.00 $29,693,500.00
$ 3,150,000.00 $26,543,500.00
$ 6,825,000.00 $33,368,500.00
$ 4,400,000.00 $37,768,500.00
$ 1,932,000.00 $35,836,500.00
$ 9,975,000.00 $25,861,500.00
$ 3,087,500.00 $22,774,000.00
$ 6,457,500.00 $16,316,500.00
$ 2,100,000.00 $18,416,500.00
$ 1,650,000.00 $20,066,500.00
$ 275,000.00 $19,791,500.00
$ 1,150,000.00 $20,941,500.00
$ 2,415,000.00 $23,356,500.00
$ 172,500.00 $23,184,000.00
$ 5,250,000.00 $17,934,000.00
$ 525,000.00 $18,459,000.00
$ 1,500,000.00 $19,959,000.00
 $ 5,000,000.00 $24,959,000.00
$ 4,225,000.00 $29,184,000.00
$ 9,310,000.00 $38,494,000.00
$ 4,725,000.00 $43,219,000.00
$ 5,880,000.00 $37,339,000.00
$ 4,400,000.00 $32,939,000.00
$ 1,375,000.00 $31,564,000.00
$ 1,150,000.00 $30,414,000.00
$ 2,242,500.00 $28,171,500.00
$ 1,500,000.00 $26,671,500.00
$ 3,062,500.00 $23,609,000.00
$2,187,500.00 $25,796,500.00

Valuacion del inventario FEBRERO

1060 $ 10,500.00 $ 11,130,000.00
400 $ 11,000.00 $ 4,400,000.00
200 $ 10,500.00 $ 2,100,000.00
75 $ 7,500.00 $ 562,500.00
$ 21,000.00
$ 18,192,500.00
Gastos de compra $ 224,000.00
$ 18,416,500.00
 1 2 3
$38,500,000.00
evoluciones sobre ventas $3,850,000.00
escuentos sobre ventas $100,000.00 $3,950,000.00
entas netas $34,550,000.00
osto de ventas $22,147,500.00
tilidad bruta $12,402,500.00

BALANCE GENERAL
1 2 3 4 CUENTA 1 2
PASIVO
CIRCULANTE
$74,350,000.00 Proveedores
-$40,150,500.00 Acreedores
$25,796,500.00 TOTAL PASIVO
$15,803,500.00 $75,799,500.00 CAPITAL CONTABLE
Social
Utilidad del ejercicio
Utilidades del ejercicio (FEBRERO)
Utilidades del ejercicio (ENERO)
$75,799,500.00 TOTAL PASIVO MAS CAPITAL
 3 4

$49,642,500.00
$63,000.00
$49,705,500.00
$26,094,000.00
$2,000,000.00
$12,402,500.00
$8,453,000.00
$3,238,500.00
$75,799,500.00