PRACTICA II PARCIAL-EJERCICIO B

Acciones no emitidas Capital Social

1 C$1,000,000.00 C$200,000.00 2 C$1,000,000.00 1
C$250,000.00 10
C$350,000.00 14 C$1,000,000.00
C$1,000,000.00 C$800,000.00
C$200,000.00

Acciones Suscritas Caja

2 C$200,000.00 C$200,000.00 2 2 C$200,000.00 C$56,500.00 5
7 C$300,000.00 C$300,000.00 3 3 C$150,000.00 C$150,000.00 4
10 C$250,000.00 C$250,000.00 10 9 C$246,400.00 C$45,200.00 6
14 C$350,000.00 C$350,000.00 14 10 C$275,000.00 C$10,000.00 8
14 C$332,500.00 C$143,750.00 11
C$500,000.00 15
C$63,500.00 17
C$1,203,900.00 C$968,950.00
C$234,950.00 C$234,950.00 18

Suscripciones x cobrar Banco

3 C$75,000.00 C$75,000.00 4 4 C$150,000.00 C$8,500.00 16
3 C$75,000.00 C$75,000.00 4 15 C$500,000.00
3 C$75,000.00 C$75,000.00 7 18 C$234,950.00
3 C$75,000.00 C$75,000.00 7 C$884,950.00 C$8,500.00
C$876,450.00

Inventario Proveedores
6 C$250,000.00 C$88,000.00 9 11 C$143,750.00 C$287,500.00 6
C$12,000.00 12 C$143,750.00 C$287,500.00
C$250,000.00 C$100,000.00 C$143,750.00
C$150,000.00

Mobiliario de oficina Equipo de computo

5 C$50,000.00 7 C$40,000.00

C$50,000.00 C$40,000.00

IVA acreditable Retenciones por pagar

5 C$7,500.00 5 C$1,000.00
6 C$37,500.00 6 C$800.00
6 C$6,000.00
C$1,800.00
 C$51,000.00

Superavit x resicion Fondo de caja chica

C$150,000.00 7 8 C$10,000.00

C$150,000.00 C$10,000.00

Venta IVA por pagar

C$220,000.00 9 C$33,000.00 9
C$30,000.00 12 C$4,500.00 12

C$250,000.00 C$37,500.00

Imp. Pagados x ant. Costo de venta

9 C$4,400.00 9 C$88,000.00
9 C$2,200.00 12 C$12,000.00

C$6,600.00 C$100,000.00

Prima por venta de acciones Cuentas por cobrar

C$25,000.00 10 12 C$34,500.00

C$25,000.00 C$34,500.00

Dep. mobiliario de oficina Dep. equipo de computo

C$416.67 13 C$333.33 13

C$416.67 C$333.33

Descuento por venta de acciones Gastos de venta

C$17,500.00 14 13 C$208.33
13 C$166.67
C$17,500.00 16 C$8,500.00
17 C$25,000.00
C$33,875.00

Gastos de administracion
13 C$208.33
13 C$166.67
17 C$38,500.00
C$38,875.00
 ESTADO DE RESULTADO
Distribuidora comercial "El Éxito S.A"

Venta C$250,000.00
Costo de Venta C$100,000.00
Utilidad Bruta C$150,000.00
Gastos Operativos
Gastos de venta C$33,875.00
Gastos de administracion C$38,875.00
Utilidad Operativa C$72,750.00
Utilidad ante de impuestos C$77,250.00
Impuesto 30% C$ 23,175.00
UTILIDAD NETA C$54,075.00

BALANCE GENERAL
Distribuidora comercial "El Éxito S.A"
ACTIVOS
Fondo de caja chica C$10,000.00
Banco C$876,450.00
Cuenta por cobrar C$34,500.00
Inventario C$150,000.00
IVA acreditable C$51,000.00
Imp. Pagados x anticipado C$6,600.00
Total Activos Circulantes C$1,128,550.00
Mobiliario de oficina C$50,000.00
Dep. mobiliario de oficina C$416.67
Equipo de computo C$40,000.00
Dep. Equipo de computo C$333.33
Total Activos Fijos C$89,250.00
TOTAL ACTIVOS C$1,217,800.00
PASIVOS
Proveedores C$143,750.00
IVA por pagar C$37,500.00
Retenciones por pagar C$1,800.00
Imp. Por pagar C$23,175.00
TOTAL PASIVOS C$206,225.00
CAPITAL
Capital social C$1,000,000.00
Acciones no emitidas C$200,000.00
Superavit por resicion C$150,000.00
Prima x vta de acciones C$25,000.00
Descuento x vta de acciones C$17,500.00
UNE C$54,075.00
TOTAL CAPITAL C$1,011,575.00
TOTAL P + C C$1,217,800.00