N cta

10
12
16
21
23
25
33
39
40
41
42
46
50
58
59
61
62
63
64
68
69
70
71
79
90
91
92
93
94
87
88
89

Detalle

EFECTIVO Y EQUIVALENTE DE EFECTIVO

CUENTAS POR COBRAR COMERC - TERCEROS
CUENTAS POR COBRAR DIVERSAS - TERCEROS
PRODUCTOS TERMINADOS
PRODUCTOS EN PROCESO
MATERIALES AUXILIARES SUMINISTROS Y REP
INMUEBLES, MAQUINARIA Y EQUIPO
DEPREC, AMORTIZACION Y AGOTAMIENTO ACUM
TRIBUTOS, CONTRAPREST Y AP AL SIST DE PENS Y DE SAL POR PAG
REMUNERACIONES Y PARTICIPACIONES POR PAGAR
CUENTAS POR PAGAR COMERCIALES - TERCEROS
CUENTAS POR PAGAR DIVERSAS - TERCEROS
CAPITAL
RESERVAS
RESULTADOS ACUMULADOS
VARIACION DE EXISTENCIAS
GASTOS DE PERSONAL, DIRECTORES Y GERENTES
GASTOS DE SERVICIOS PRESTADOS POR TERCEROS
GASTOS POR TRIBUTOS
VALUACION Y DETERIORO DE LOS ACTIVOS Y PROVISIONES
COSTO DE VENTAS
VENTAS
VARIACION DE LA PRODUCCION ALMACENADA
CARGAS IMPUTABLES A CUENTA DE COSTOS Y GASTOS
MINADO
CONCENTRACION
LIXIVIACION
GASTOS ADMINISTRATIVOS
GASTOS DE VENTA
PARTICIPACION DE LOS TRABAJADORES
IMPUESTO A LA RENTA
DETERMINACIN DEL RESULTADO DEL EJERCICIO

BALANCE DE COMPROBACION EMPRESA MINER

Sumas del mayor
Debe
Haber
S/.
S/.
S/.
S/.
S/.
S/.
S/.

249,012.71
245,070.71
9,000.00
659,467.21
5,168.00
307,886.00
1,103,544.00

S/.
S/.
S/.
S/.

51,654.20
16,396.99
69,890.30
5,065.00

S/.
S/.
S/.
S/.
S/.
S/.

56,936.45
20,071.73
9,140.00
13,914.00
109,929.05
114,760.96

S/.
S/.

141,992.19
216,668.71

S/.

114,760.96

S/.

56,936.45

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

26,792.54
56,500.44
24,193.25
2,005.00
1,500.00

S/.

3,157,898.54

S/.

Saldos
Deudor
S/.
S/.
S/.
S/.
S/.
S/.
S/.

309,861.50
50,639.90 S/.
37,480.99
73,395.30
5,065.00 S/.
1,532,846.55
150,000.00
25,023.00
S/.
S/.
S/.
S/.
S/.
S/.
183,617.55
148,619.21
110,991.23
S/.
S/.
S/.
S/.
S/.

3,157,898.54

S/.

107,020.52
28,402.00
9,000.00
544,706.25
5,168.00
250,949.55
1,103,544.00
1,014.30

56,936.45
20,071.73
9,140.00
13,914.00
109,929.05
114,760.96

26,792.54
56,500.44
24,193.25
2,005.00
1,500.00

2,485,548.04

ACION EMPRESA MINERA PIEDRA NEGRA S.A.C

Saldos
Acreedor

S/.

21,084.00
3,505.00

S/.
S/.
S/.

1,532,846.55
150,000.00
25,023.00

S/.

Inventario
Activo
S/.
S/.
S/.
S/.
S/.
S/.
S/.

107,020.52
28,402.00
9,000.00
544,706.25
5,168.00
250,949.55
1,103,544.00

S/.

1,014.30

S/.

2,049,804.62

S/.

2,049,804.62

309,861.50

S/.
S/.

S/.
S/.
S/.

Asiento de transferecia
Debe
Haber

183,617.55
148,619.21
110,991.23

2,485,548.04

S/.
S/.

S/.

S/.

114,760.96

S/.
S/.
S/.
S/.
S/.

26,792.54
56,500.44
24,193.25
2,005.00
1,500.00

S/.

225,752.19

114,760.96
110,991.23

225,752.19

Inventario

Ingr y gast por naturaleza

Perdidas
Ganancias

Pasivo

S/.

309,861.50

S/.
S/.
S/.
S/.
S/.
S/.

21,084.00
3,505.00
1,532,846.55
150,000.00
25,023.00
S/.
S/.
S/.
S/.
S/.

S/.
S/.
S/.

2,042,320.05 S/.
7,484.57 S/.
2,049,804.62 S/.

56,936.45
20,071.73
9,140.00
13,914.00
109,929.05

209,991.23
7,484.57
217,475.80

S/.
S/.

183,617.55
33,858.25

S/.

217,475.80

S/.

217,475.80

Distribucin de Utilidades
DEBE
HABER

Balance Gneral
ACTIVO
PASIVO
107,020.52
28,402.00
9,000.00
544,706.25
5,168.00
250,949.55
1,103,544.00
309,861.50
2,065.74
1,014.30
21,682.77
3,505.00

2,065.74
598.77

1,532,846.55
150,000.00
29,843.06

4,820.06

598.77
2,065.74
4,820.06
S/.
7,484.57 S/.

7,484.57

S/.

2,049,804.62

S/.

2,049,804.62