UniversidadInteractivayaDistanciadelEstadodeGuanajuato

Contabilidad1

Actividad5:EjercicioRegistrodeOperacionesyBalanza
ProfesoraMagdalenaMartnezPatio
Presenta:SantiagoGngoraRodrguez

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Actividad5.EjercicioRegistrodeOperacionesyBalanza

Actividad5:
Realizaelsiguienteejercicio:
LaFavorita,S.A.,iniciaoperacionesel1deenerode2008,conlossiguientesvaloresobtenidosde
subalanceinicial.

Duranteelperiodocontabledelmesdeenero,realizalassiguientesoperaciones:
1. Comprademercancaspor$50000,crdito.
2. Vendemercancaspor$30000,tefirmaronunpagar.
3. Vendistemercancapor$10,000cantidadporlaquetefirmaronunaletradecambio.
4. Comprastemercancapor$20,000acrdito.
5. Vendisteacrditomercancapor$5,000.
6. Prestaste$2,000enefectivo.
7. Vendistemercancapor$10,000quetepagaronconcheque.
8. Unclientetepagoenefectivosucuentade$5,000.
9. Hoytepagaronelprstamoenefectivoquehicistepor$2,000.
10. ComprasteMobiliariodeoficinapor$50,000yloquedasteadeber.
Sepide:
a)Registrarlasoperacionesendiario.
b)Hacerlospasesallibromayor.
c)Determinarlosmovimientosdelascuentas.
d)Elaborarlabalanzadecomprobacinal31deenerode2008.

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Actividad5.EjercicioRegistrodeOperacionesyBalanza

Desarrollo:
A).Registroeneldiario.

Caja
Bancos
Mercancas
Mobiliarioyequipo
Gastosdeconstitucin

$46,000.00

$46,000.00 $46,000.00
$5,000.00
$10,000.00
$20,000.00
$10,000.00
$1,000.00

Capitalsocial

0.Asientodeaperturasegnbalanceinicial.

Mercancas

Proveedores

1.Comprademercancaspor$50,000acrdito

Documentosporcobrar

Ventas

2.Vendemercancaspor$30,000,tefirmaronunpagare.

Documentosporcobrar

Ventas

$50,000.00

$50,000.00

$50,000.00 $50,000.00

$30,000.00

$30,000.00

$30,000.00 $30,000.00

$10,000.00

$10,000.00

$10,000.00 $10,000.00

3.Vendistemercancapor$10,000,cantidadporlaquetefirmaronunaletradecambio.

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Actividad5.EjercicioRegistrodeOperacionesyBalanza

Mercancas
Proveedores

4.Comprastemercancapor$20,000acrdito.

Clientes

Ventas

5.Vendistemercancaacrditopor$5,000.

Deudoresdiversos

Caja

6.Prestaste$2,000enefectivo

Bancos

Ventas

7.Vendistemercancapor$10,000,quetepagaroncon
cheque.

$20,000.00

$20,000.00

$20,000.00 $20,000.00

$5,000.00

$5,000.00

$5,000.00 $5,000.00

$2,000.00

$2,000.00

$2,000.00 $2,000.00

$10,000.00

$10,000.00

$10,000.00 $10,000.00

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Actividad5.EjercicioRegistrodeOperacionesyBalanza

Caja

$5,000.00

Clientes
$5,000.00

8.Unclientetepagoenefectivosucuentade$5,000.

Caja

Deudoresdiversos

$5,000.00

$5,000.00

$2,000.00

$2,000.00

$2,000.00 $2,000.00

9.Hoytepagaronelprstamoenefectivoquehicistepor$2,000.

Mobiliarioyequipo
$50,000.00

Acreedoresdiversos

$50,000.00

$50,000.00

$50,000.00

10.Comprastemobiliariodeoficinayequipopor$50,000yloquedasteadeber.

b).Hacerlospasesallibromayor.
c).Determinarlosmovimientosdelascuentas.

Caja
(0) $5,000.00

$2,000.00 (6)
(8) $5,000.00
(9) $2,000.00

$12,000.00 $2,000.00

(0)
(7)

Bancos
$10,000.00
$10,000.00

$20,000.00 $0.00

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Actividad5.EjercicioRegistrodeOperacionesyBalanza

Clientes
(5) $5,000.00

$5,000.00 (8)

$5,000.00 $5,000.00

Documentosporcobrar
(2)
$30,000.00
(3)
$10,000.00

$40,000.00 $0.00

Deudoresdiversos

$2,000.00 (6)
(9) $2,000.00

$2,000.00 $2,000.00

Mercancas
$20,000.00
$50,000.00
$20,000.00

$90,000.00 $0.00

(0)
(10)

Mobiliarioyequipo
$10,000.00
$50,000.00

$60,000.00 $0.00

Proveedores
$50,000.00 (1)
$20,000.00 (4)

$0.00
$70,000.00

Capitalsocial
$46,000.00 (0)

$0.00
$46,000.00

(0)
(1)
(4)

Gastosdeconstitucin
(0)
$1,000.00

$1,000.00 $0.00

Acreedoresdiversos
$50,000.00 (10)

$0.00
$50,000.00

Ventas
$30,000.00
$10,000.00
$5,000.00
$10,000.00

$0.00
$55,000.00

(2)
(3)
(5)
(7)
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Actividad5.EjercicioRegistrodeOperacionesyBalanza

d).Elaborarlabalanzadecomprobacinal31deenerode2008

LAFAVORITA,S.A.
BALANZADECOMPROBACINDEL1AL31DEENERODE2008
NdeFolio

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Cuentas
Caja
Bancos
Clientes
Documentosporcobrar
Deudoresdiversos
Mercancas
Mobiliarioyequipo
Gastosdeconstitucin
Proveedores
Aceedoresdiversos
Capitalsocial
Ventas
SUMASIGUALES

Movimientos
Saldos
Deudor
Acreedor
Deudor
Acreedor
$12,000.00 $2,000.00 $10,000.00
$20,000.00
$20,000.00
$5,000.00 $5,000.00
$0.00
$40,000.00
$40,000.00
$2,000.00 $2,000.00
$0.00
$90,000.00
$90,000.00
$60,000.00
$60,000.00
$1,000.00
$1,000.00
$70,000.00
$70,000.00
$50,000.00
$50,000.00
$46,000.00
$46,000.00
$55,000.00
$55,000.00
$230,000.00 $230,000.00 $221,000.00 $221,000.00