Escolar Documentos
Profissional Documentos
Cultura Documentos
ASIGNATURA
: CONTABILIDAD DE SOCIEDADES II
CICLO / SEMESTRE
: V / 2013-0
INTEGRANTES
DOCENTE TUROR
TEMA
Pgina 1
ESCISIN
CASO PRCTICO N 02
Los socios de comercial Amrica SAC, en reunin extraordinaria de fecha 10 de junio 2009,
acuerdan escindir totalmente el patrimonio de la empresa en dos bloques. El primer bloque
ser absorbido por la empresa en actividad tiendas La Textil SAC, mientras que con el
segundo bloque se constituir la Empresa ACOVER SAC.
El balance general de la empresa al inicio de la escisin es el siguiente:
Comercial "Amrica" SAC
Balance General al 10 de junio 2009
(Expresado en nuevos soles)
Activo
Corriente
Pasivo
Corriente
10 Caja y Bnaco
7,200.00
530.00
101
Caja
3,000.00
401.1 IGV
200.00
104
Cta Cte
4,200.00
401.7 I. Rta
330.00
12 Clientes
9,360.00
121
5,000.00
123
4,360.00
Prst pers
201
4151 CTS
1,900.00
440.00
8,160.00
421
3,250.00
423
4,910.00
13,610.00
Merc Manufact
Total
13,610.00
Total
No Corriente
M y enseres
8,700.00
336
Eq. Diversos
8,400.00
391.44 Dep M y en
-3,310.00
3,000.00
Total
3,000.00
Patrimonio
50 Capital
-8,930.00
391.42 Dep M y eq
3,000.00
Prst Terceros
17,100.00
335
10,590.00
No Corriente
30,610.00
1,900.00
42 Proveedores
440.00
20 Mercaderas
501
18,000.00
Cap Social
18,000.00
59 Res. Acumulados
591
7,190.00
Ut. No distribuidas
7,190.00
Total
8,170.00
Total
25,190.00
Total Activo
38,780.00
38,780.00
Anexo N 1:
%
32.22
23.44
22.9
21.44
100
Pgina 2
Pasivo
Corriente
10 Caja y Bnaco
13,000.00
101
Caja
9,000.00
104
Cta Cte
4,000.00
12 Clientes
Fac por cob
5,000.00
123
2,000.00
20 Mercaderas
201
4151 CTS
6,000.00
6,000.00
42 Proveedores
7,000.00
121
16,675.00
16,675.00
Total
22,675.00
No Corriente
15,000.00
Merc Manufact
15,000.00
Total
35,000.00
Total
No Corriente
Patrimonio
Unid Transp
336
Eq Oficina
0.00
27,000.00
50 Capital
21,500.00
20,250.00
6,750.00
59 Res. Acumulados
-12,625.00
-9,357.00
391.44 Dep M y en
-3,268.00
21,500.00
5,200.00
5,200.00
Total
14,375.00
Total
26,700.00
Total Activo
49,375.00
49,375.00
Anexo N 1:
%
41.12
33.3
25.58
100
Pgina 3
BLOQUES PATRIMONIALES
Cuentas
Amrica SAC
Activo
101
104
121
123
141
201
335
336
393.5
393.6
Total Ac.
Pasivo
401.1
401.7
415.1
421
423
461
Total Pas.
Patrimonio
501
591
Total Pat.
Total Ps + Pt
3,000.00
4,200.00
5,000.00
4,360.00
440.00
13,610.00
8,700.00
8,400.00
-5,620.00
-3,310.00
38,780.00
La Textil SAC
Primer Bloque
2,000.00
3,500.00
5,000.00
2,100.00
ACOVER SAC
Segundo Bloque
1,000.00
700.00
2,260.00
440.00
13,610.00
5,460.00
-1,500.00
30,170.00
8,700.00
2,940.00
-5,620.00
-1,810.00
8,610.00
200.00
330.00
1,900.00
3,250.00
4,910.00
3,000.00
13,590.00
200.00
9,010.00
3,000.00
4,580.00
18,000.00
7,190.00
25,190.00
38,780.00
18,000.00
3,160.00
21,160.00
30,170.00
4,030.00
4,030.00
8,610.00
900.00
3,000.00
4,910.00
330.00
1,000.00
250.00
Pgina 4
DESARROLLO
COMERCIAL AMRICA SAC
CTA SUB-CTA
10
101
104
12
121
123
14
141
20
201
33
335
336
39
391.42
391.44
40
4011
4017
41
415.1
42
421
423
46
461
50
50.111
50.112
50.113
50.114
59
591
10/06/09
39
39.6
40
401.1
DESCRIPCIN
L /FALSA
. 120 ..
EFECTIVO Y EQUIVALENTES DE EFECTIVO
Caja
3,000.00
Cta. Cte
4,200.00
CUENTAS X COBRAR COMERCIAL TERCEROS
Fact. Blt. Ot. Comp. Cob.
5,000.00
Letras x Cobrar
4,360.00
CTAS X COB. ACC.Y P.(SOC.) DIR. Y GER.
Personal
440.00
MERCADERIAS
Merc. Manufacturadas
13,610.00
INM. MAQ. Y EQUIPO
Muebles Enseres
8,700.00
Equipos Diversos
8,400.00
DEP. AM. Y AGOT. ACUMULADO
Inm. Maq. Eq.
5,620.00
M. Enseres
3,310.00
TRIB. CONT. Y AP. SIST. PEN. SAL. PAG.
IGV
200.00
Rent de 3era Cat.
330.00
REM. AP. PAG
CTS
1,900.00
CTAS. PAG. COM. - TERC.
Fact. Bol. Ot. Comp. Pag.
3,250.00
Letras x pagar
4,910.00
CTAS PAG. DIV. TERC.
Reclamaciones Terceros
3,000.00
CAPITAL
Acc. Sandro Vargas Rolo
5,800.00
Acc. Cesar Vargas Seclen
4,220.00
Acc. Pedro Vsquez Valle
4,120.00
Acc. Rally Jurez Faras
3,860.00
RESULTADOS ACUMULADOS
Utilid no distrib
7,190.00
Por la reapertura al iniciar el proceso de escisin
. 121 ..
DEP. AM. Y AGOT. ACUMULADO
Dep Acum.
1,500.00
TRIB. CONT. Y AP. SIST. PEN. SAL. PAG.
IGV
200.00
VAN..
DEBE
HABER
7,200.00
9,360.00
440.00
13,610.00
17,100.00
8,930.00
530.00
1,900.00
8,160.00
3,000.00
18,000.00
7,190.00
1,500.00
200.00
49,410.00
47,710.00
Pgina 5
VIENEN
41
4151
42
421
423
16
168
10
101
104
12
121
123
20
201
33
336
10/06/09
30
3022
16
168
10/06/09
50
50.111
50.112
50.113
50.114
59
591
30
30.22
10/06/09
39
40
. 124 ..
DEP. AM. Y AGOT. ACUMULADO
39.142 Inm. Maq.
39.144 M. Enseres
TRIB. CONT. Y AP. SIST. PEN. SAL. PAG.
40.17 Impuesto a la Renta
VAN
CASO PRCTICO N 02: Escisin
49,410.00
900.00
47,710.00
900.00
7,910.00
3,000.00
4,910.00
21,160.00
21,160.00
5,500.00
2,000.00
3,500.00
7,100.00
5,000.00
2,100.00
13,610.00
13,610.00
5,460.00
5,460.00
21,160.00
21,160.00
21,160.00
21,160.00
18,000.00
5,800.00
4,220.00
4,120.00
3,860.00
3,160.00
7,190.00
21,160.00
21,160.00
7,430.00
5,620.00
1,810.00
330.00
330.00
129,460.00 121,700.00
Pgina 6
VIENEN
41
41.51
42
42.1
46
46.1
16
16.8
10
10.1
10.4
12
12.3
14
14.1
33
33.5
33.6
10/06/09
30
30.22
16
16.8
10/06/09
59
59.1
30
30.22
129,460.00 121,700.00
1,000.00
1,000.00
250.00
250.00
3,000.00
3,000.00
4,030.00
4,030.00
1,700.00
1,000.00
700.00
2,260.00
2,260.00
440.00
440.00
11,640.00
8,700.00
2,940.00
4,030.00
4,030.00
4,030.00
4,030.00
4,030.00
4,030.00
4,030.00
4,030.00
4,030.00
4,030.00
149,830.00 149,830.00
Pgina 7
MAYORIZANDO
D
120
CTA 10
7,200.00
H
5,500.00 121
D
120
CTA 12
9,360.00
1,700.00 124
9,360.00
9,360.00
440.00
440.00
7,200.00
7,200.00
9,360.00
9,360.00
440.00
440.00
0.00
CTA 16
H
21,160.00 122
124
4,030.00
4,030.00 125
D
120
0.00
CTA 20
13,610.00
13,610.00 121
CTA 30
122
21,160.00
21,160.00 123
125
4,030.00
4,030.00 126
13,610.00
13,610.00
25,190.00
25,190.00
25,190.00
25,190.00
13,610.00
13,610.00
25,190.00
25,190.00
0.00
CTA 33
17,100.00
0.00
CTA 39
5,460.00 121
121
1,500.00
11,640.00 124
124
7,430.00
H
8,930.00 120
CTA 40
121
200.00
124
330.00
H
530.00 120
17,100.00
17,100.00
8,930.00
8,930.00
530.00
530.00
17,100.00
17,100.00
8,930.00
8,930.00
530.00
530.00
0.00
CTA 41
121
900.00
124
1,000.00
H
1,900.00 120
CTA 42
121
7,910.00
124
250.00
0.00
H
8,160.00 120
D
124
CTA 46
3,000.00
3,000.00 120
1,900.00
1,900.00
8,160.00
8,160.00
3,000.00
3,000.00
1,900.00
1,900.00
8,160.00
8,160.00
3,000.00
3,000.00
0.00
123
25,190.00
0.00
25,190.00
0.00
H
440.00 124
7,200.00
21,160.00
120
CTA 14
440.00
7,200.00
121
D
120
2,260.00 124
0.00
D
H
7,100.00 121
CTA 50
18,000.00
0.00
H
18,000.00 120
CTA 59
123
3,160.00
126
4,030.00
H
7,190.00 120
18,000.00
18,000.00
7,190.00
7,190.00
18,000.00
18,000.00
7,190.00
7,190.00
0.00
0.00
0.00
Pgina 8
Pasivo
Corriente
10 Caja y Bnaco
0.00
0.00
101
Caja
0.00
401.1 IGV
0.00
104
Cta Cte
0.00
401.7 I. Rta
0.00
12 Clientes
0.00
121
0.00
123
0.00
Prst pers
201
4151 CTS
0.00
0.00
0.00
421
0.00
423
0.00
0.00
Merc Manufact
Total
0.00
Total
No Corriente
M y enseres
0.00
336
Eq. Diversos
0.00
391.44 Dep M y en
0.00
0.00
Total
0.00
Patrimonio
50 Capital
0.00
391.42 Dep M y eq
0.00
Prst Terceros
0.00
335
0.00
No Corriente
0.00
0.00
42 Proveedores
0.00
20 Mercaderas
501
0.00
Cap Social
0.00
59 Res. Acumulados
591
0.00
Ut. No distribuidas
0.00
Total
0.00
Total
0.00
Total Activo
0.00
0.00
Pgina 9
DESCRIPCIN
. 250 ..
EFECTIVO Y EQUIVALENTES DE EFECTIVO
Caja
Cta. Cte
CUENTAS X COBRAR COMERCIAL TERCEROS
Fact. Blt. Ot. Comp. Cob.
Letras x Cobrar
MERCADERIAS
Merc. Manufacturadas
INM. MAQ. Y EQUIPO
Und Transporte
Equipos Diversos
DEP. AM. Y AGOT. ACUMULADO
Und Transporte
M. Enseres
REM. AP. PAG
CTS
CTAS. PAG. COM. - TERC.
Fact. Bol. Ot. Comp. Pag.
CAPITAL
Acc. Ruben Panta Alejos
Acc. Jernimo Custodio Torres
Acc. Sonia Pardo Meiggs
RESULTADOS ACUMULADOS
Utilid no distrib
Por la reapertura al iniciar el proceso de escisin
. 251 ..
CTAS POR COBRAR AL PERS, ACC. SOCCIOS DIR. GER
Acc. Sandro Vargas Rolo
Acc. Cesar Vargas Seclen
Acc. Pedro Vsquez Valle
Acc. Rally Jurez Faras
Diversas
L /FALSA
DEBE
HABER
13,000.00
9,000.00
4,000.00
7,000.00
5,000.00
2,000.00
15,000.00
15,000.00
27,000.00
20,250.00
6,750.00
12,625.00
9,357.00
3,268.00
6,000.00
6,000.00
16,675.00
16,675.00
21,500.00
8,840.00
7,160.00
5,500.00
5,200.00
5,200.00
21,160.00
18,000.00
3,160.00
50
50.111
50.112
50.113
50.114
59
5,800.00
4,220.00
4,120.00
3,860.00
18,000.00
3,160.00
3,160.00
83,160.00
83,160.00
Pgina 10
10
101
104
12
121
123
20
201
33
336
39
39.6
40
401.1
41
4151
42
421
423
14
142
10/06/09
VIENEN
. 252 ..
EFECTIVO Y EQUIVALENTES DE EFECTIVO
Caja
2,000.00
Cta. Cte
3,500.00
CUENTAS X COBRAR COMERCIAL TERCEROS
Fact. Blt. Ot. Comp. Cob.
5,000.00
Letras x Cobrar
2,100.00
MERCADERIAS
Merc. Manufacturadas
13,610.00
INM. MAQ. Y EQUIPO
Equipos Diversos
5,460.00
DEP. AM. Y AGOT. ACUMULADO
Dep Acum.
1,500.00
TRIB. CONT. Y AP. SIST. PEN. SAL. PAG.
IGV
200.00
REM. AP. PAG
CTS
900.00
CTAS. PAG. COM. - TERC.
Fact. Bol. Ot. Comp. Pag.
3,000.00
Letras x pagar
4,910.00
CTAS POR COBRAR AL PERS, ACC. SOCCIOS DIR. GER
Acc. o socios
21,160.00
Por la recepcin de Activo, Pasivo de comercial
"Amrica" SAC
TOTAL
83,160.00
83,160.00
5,500.00
7,100.00
13,610.00
5,460.00
1,500.00
200.00
900.00
7,910.00
21,160.00
114,830.00 114,830.00
MAYORIZANDO
D
CTA 10
CTA 12
250
13,000.00
250
7,000.00
252
5,500.00
252
7,100.00
D
251
CTA 14
21,160.00
21,160.00 252
18,500.00
0.00
14,100.00
0.00
21,160.00
21,160.00
18,500.00
0.00
14,100.00
0.00
21,160.00
21,160.00
18,500.00
D
14,100.00
CTA 20
0.00
CTA 33
CTA 39
250
15,000.00
250
27,000.00
12,625.00 250
252
13,610.00
252
5,460.00
1,500.00 252
28,610.00
0.00
32,460.00
0.00
0.00
14,125.00
28,610.00
0.00
32,460.00
0.00
0.00
14,125.00
28,610.00
32,460.00
14,125.00
Pgina 11
CTA 40
CTA 41
200.00 252
CTA 42
6,000.00 250
16,675.00 250
900.00 252
7,910.00 252
0.00
200.00
0.00
6,900.00
0.00
24,585.00
0.00
200.00
0.00
6,900.00
0.00
24,585.00
0.00
D
CTA 50
6,900.00
H
CTA 59
24,585.00
H
21,500.00 250
5,200.00 250
18,000.00 251
3,160.00 251
0.00
39,500.00
0.00
8,360.00
0.00
39,500.00
0.00
8,360.00
39,500.00
8,360.00
Pasivo
Corriente
10 Caja y Bnaco
18,500.00
101
Caja
104
Cta Cte
7,500.00
14,100.00
10,000.00
123
4,100.00
421
28,610.00
En almacn
4151 CTS
6,900.00
6,900.00
42 Proveedores
20 Mercaderas
201
200.00
12 Clientes
Fac por cob
200.00
401.1 IGV
11,000.00
121
24,585.00
19,675.00
4,910.00
28,610.00
Total
Total
61,210.00
No Corriente
32,460.00
Total
31,685.00
No Corriente
33 Inm. Maq y Equipo
334
Unid Transp
20,250.00
336
Eq Oficina
12,210.00
Patrimonio
50 Capital
-14,125.00
-9,357.00
391.44 Dep M y en
-4,768.00
0.00
501
39,500.00
Cap Social
39,500.00
59 Res. Acumulados
591
8,360.00
Ut. No distribuidas
8,360.00
Total
18,335.00
Total
47,860.00
Total Activo
79,545.00
79,545.00
Pgina 12
DESCRIPCIN
. 01 ..
CTAS POR COBRAR AL PERS, ACC. SOCCIOS DIR. GER
148 Diversas
RESULTADOS ACUMULADOS
591 Utilid no distrib
Por la suscripcin del resultado acumulado segn
10/06/09
escritura de escisin
10
101
104
12
123
14
141
33
335
336
39
391.42
391.44
40
4017
41
4151
42
421
46
461
14
148
10/06/09
14
1421
50
50111
50112
. 02 ..
EFECTIVO Y EQUIVALENTES DE EFECTIVO
Caja
Cta. Cte
CUENTAS X COBRAR COMERCIAL TERCEROS
Letras x Cobrar
CTAS POR COBRAR AL PERS, ACC. SOCCIOS DIR. GER
Personal
INM. MAQ. Y EQUIPO
Muebles Enseres
Equipos Diversos
DEP. AM. Y AGOT. ACUMULADO
Inm. Maq. Eq.
M. Enseres
TRIB. CONT. Y AP. SIST. PEN. SAL. PAG.
Rent de 3era Cat.
REM. AP. PAG
CTS
CTAS. PAG. COM. TERC.
Fact. Bol. Ot. Comp. Pag.
CTAS PAG. DIV. TERC.
Reclamaciones Terceros
CTAS POR COBRAR AL PERS, ACC. SOCCIOS DIR. GER
Diversas
Por la recepcin de Activo, Pasivo de
comercialAmrica SAC
. 03 ..
CTAS POR COBRAR AL PERS, ACC. SOCCIOS DIR. GER
Acc. Sandro Vargas Rolo
Acc. Cesar Vargas Seclen
Acc. Pedro Vsquez Valle
Acc. Rally Jurez Faras
CAPITAL
Acc. Sandro Vargas Rolo
Acc. Cesar Vargas Seclen
VAN
L /FALSA
DEBE
HABER
4,030.00
4,030.00
4,030.00
4,030.00
1,700.00
1,000.00
700.00
2,260.00
2,260.00
440.00
440.00
11,640.00
8,700.00
2,940.00
7,430.00
5,620.00
1,810.00
330.00
330.00
1,000.00
1,000.00
250.00
250.00
3,000.00
3,000.00
4,030.00
4,030.00
18,000.00
5,800.00
4,220.00
4,120.00
3,860.00
18,000.00
5,800.00
4,220.00
38,070.00
38,070.00
Pgina 13
VIENEN
50113 Acc. Pedro Vsquez Valle
50114 Acc. Rally Jurez Faras
Por la suscripcin de acciones para la participacin de
10/06/09 los socios similar a la empresa escindida segn
acuerdo de escisin.
38,070.00
38,070.00
38,070.00
38,070.00
4,120.00
3,860.00
ESTADO FINANCIERO
Tienda "La Textil" SA
Balance General al 10 de junio 2009
(Expresado en nuevos soles)
Activo
Corriente
Pasivo
Corriente
10 Caja y Bnaco
1,700.00
101
Caja
104
Cta Cte
700.00
2,260.00
Personal
142
Socios
4151 CTS
1,000.00
1,000.00
42 Proveedores
18,440.00
250.00
440.00
250.00
Total
18,000.00
Total
330.00
330.00
1,000.00
12 Clientes
123
1,580.00
No Corriente
22,400.00
46
No Corriente
3,000.00
3,000.00
Total
3,000.00
11,640.00
335
Mueb Enseres
8,700.00
336
Eq Oficina
2,940.00
Patrimonio
50 Capital
-7,430.00
-5,620.00
391.44 M. Enseres
-1,810.00
18,000.00
18,000.00
59 Res. Acumulados
4,030.00
4,030.00
Total
4,210.00
Total
22,030.00
Total Activo
26,610.00
26,610.00
Pgina 14