55,000

70%
30%

trimestres del año 2

1 2
10 precio de venta por unidad 50,000 70,000
total de ventas S/. 500,000.00 S/. 700,000.00
S/. 350,000.00 S/. 490,000.00
S/. 55,000.00 S/. 150,000.00
toatal S/. 405,000.00 S/. 640,000.00

ventas del trimestre 1 se cobro completo

ventas del trimestre 2 se cobro completo
ventas del trimestre 3 se cobro completo

ventas del trimestre 4 se cobro completo

trimestres del año 2

1 2
unidades 50,000 70,000
50,000 70,000
inventario final 14,000.00 30,000.00
unidades 20% 64,000.00 100,000.00
10,000.00 14,000.00
54,000.00 86,000.00

el 31 de diciembre del año 1 la compañía tenia 10000 unidades disponibles

 50,000 70,000
50,000 70,000
10,000.00 10,000.00
60,000.00 80,000.00
10,000.00 10,000.00
50,000.00 70,000.00
 trimestres del 3

imestres del año 2 trimestres del año 3 totales

3 4 1 2
150,000 100,000 70,000 80,000
S/. 1,500,000.00 S/. 1,000,000.00 S/. 700,000.00 S/. 800,000.00 S/. 5,200,000.00
S/. 1,050,000.00 S/. 700,000.00 S/. 490,000.00 S/. 560,000.00 S/. 3,640,000.00
S/. 210,000.00 S/. 450,000.00 S/. 300,000.00 S/. 210,000.00 S/. 1,375,000.00
S/. 1,260,000.00 S/. 1,150,000.00 S/. 790,000.00

S/. 500,000.00
S/. 700,000.00
S/. 1,500,000.00

S/. 1,000,000.00

imestres del año 2 trimestres del año 3

3 4 1 2
150,000 100,000 70,000 80,000
150,000 100,000 70,000 80,000
20,000.00 14,000.00 16,000.00 -
170,000.00 114,000.00 86,000.00
30,000.00 20,000.00 14,000.00
140,000.00 94,000.00 72,000.00 446,000.00 total de unidades
 150,000 100,000 70,000 80,000
150,000 100,000 70,000 80,000
14,000.00 30,000.00 20,000.00 -
164,000.00 130,000.00 90,000.00
10,000.00 14,000.00 30,000.00
154,000.00 116,000.00 60,000.00