CASO 4: EMPRESA GOODYEAR S.A.

ACTIVOS

D 10 EFECTIVO H D
S S/. 130,000 S/. 59,000.00 1 S
4 S/. 10,000.00 S/. 70,000.00 2 SF
6 S/. 27,000.00 S/. 3,540.00 7
8 S/. 6,000.00 S/. 4,000.00 9
INV 16 S/. 90,000.00 S/. 25,000.00 11 D
23 S/. 300,000.00 S/. 500.00 12 S
S/. 8,000.00 14
S/. 11,800.00 19 SF
S/. 20,650.00 21
S/. 7,000.00 22
S/. 563,000 S/. 209,490.00 D
S/. 353,510.00 S

D 21 PRODUCTOS TERMINADOS H D
S S/. 30,000.00 S/. 180,000.00 23 S
18 S/. 250,000.00 SF
S/. 280,000.00 S/. 180,000.00
S/. 100,000.00

D 25 MATERIALES AUXILIARES H D
3 S/. 2,300.00 S/. 1,150.00 17
S/. 2,300.00 S/. 1,150.00
S/. 1,150.00

D 20 MERCADERIAS H
20 S/. 10,280.00
S/. 10,280.00
S.A.C

11 INVERSIONES FINANC. H D 24 MATERIA PRIMA

S/. 20,000.00 S/. 10,000.00 4 S S/. 50,000.00 S/. 150,000.00
S/. 10,000.00 1 S/. 100,000.00
S/. 150,000.00 S/. 150,000.00

12 CxC COMERCIALES H D 14 CxC ACCIONISTAS

S/. 30,000.00 S/. 18,000.00 6-a S S/. 10,000.00 S/. 6,000.00
S/. 30,000.00 S/. 18,000.00 S/. 4,000.00
S/. 12,000.00 S/. 10,000.00 S/. 10,000.00

16 CxC DIVERSAS H D 33 INMUEBLES

S/. 5,000.00 S/. 3,000.00 6-c S S/. 70,000.00
S/. 2,000.00 8-b 5 S/. 20,000.00
S/. 5,000.00 S/. 5,000.00 SF S/. 90,000.00

23 PRODUCTOS EN PROCESO H D 29 DESV. DE EXISTENCIAS

S/. 50,000.00 S/. 10,000.00
S/. 50,000.00

39 DEPRECIACION ACUM. H D 37 ACTIVOS DIFERIDOS

S/. 10,000.00 S S/. 10,000.00
S/. 9,000.00 S/. 10,000.00
S/. 19,000.00
D 50 CAPITAL
S/. 230,000.00

D 59 RESULTADOS ACUMULADOS
S/. 70,000.00
H
10

H
6-b
8-a

H
S

H
H
S

H
 PASIVOS

D 40 TRIBUTOS x PAGAR H D 46 CxP DIVERSAS

1 S/. 18,000.00 S/. 10,000.00 S
19 S/. 1,800.00
21 S/. 3,150.00
14 S/. 8,000.00
3 S/. 414.00
7 S/. 540.00
S/. 31,904.00 S/. 10,000.00
S/. 21,904.00

D 49 PASIVOS DIFERIDOS H D 45 OBLIGACIONES FINANC.

13 S/. 8,000.00 S/. 8,000.00 S 11 S/. 20,000.00
S/. 8,000.00 S/. 8,000.00
S/. 20,000.00

D 42 CxP COMERCIALES H
S/. 20,000.00 S
S/. 59,000.00 1
S/. 10,280.00 20
 46 CxP DIVERSAS H D REMUN. X PAGAR H
S/. 12,000.00 S
S/. 20,000.00 5
S/. 32,000.00

OBLIGACIONES FINANC. H D 48 PROVISIONES H

S/. 30,000.00 S S/. 5,000.00 S
S/. 91,500.00 16
S/. 121,500.00
S/. 101,500.00 SF
 GASTOS

D 63 GASTOS x SERV. PRESTADOS H D

7 S/. 3,000.00 12
9 S/. 4,000.00 SF
19 S/. 10,000.00
21 S/. 17,500.00
SF S/. 34,500.00

D 62 GASTOS DE PERSONAL H D
2 S/. 70,000.00 1
22 S/. 7,000.00 3
SF S/. 77,000.00 20

D 68 PROV. DEL EJERCICIO H D

10
23
17
SF

INGRESOS

D 70 VENTAS H D
S/. 300,000.00 23
S/. 8,000.00 13
S/. 308,000.00 SF
 64 GASTOS POR TRIBUTOS H D 67 GASTOS FINANCIEROS
S/. 500.00 11 S/. 5,000.00
S/. 500.00 16 S/. 1,500.00
SF S/. 6,500.00

60 COMPRAS H D 61 VAR. DE EXISTENCIAS

S/. 10,000.00 S/. 10,000.00 1A 1A S/. 10,000.00 S/. 10,000.00
S/. 2,300.00 S/. 2,300.00 3A 3A S/. 2,300.00 S/. 2,300.00
S/. 10,280.00 S/. 10,280.00 20A 20A S/. 10,280.00 S/. 10,280.00
S/. 22,580.00 S/. 22,580.00 S/. 22,580.00 S/. 22,580.00

69 COSTO DE VENTAS H
S/. 150,000.00
S/. 180,000.00
S/. 1,150.00
S/. 331,150.00

71 VAR. PRODUCT. TERM. H

S/. 250,000.00 18
S/. 250,000.00 SF
 H

H
1B
3B
20B
 FLUJO DE EFECTIVO

SALDO DE CAJA INICIAL

ACTIVIDADES DE OPERACIÓN
ENTRADAS
POR VENTAS DE MERCADERÍAS
POR RECIBIR IGV
POR COBRO DE LAS CUENTAS POR COBRAR
TOTAL ENTRADAS DE OPERACIÓN
SALIDAS
COMPRA DE MERCADERÍAS
PAGOS MUNICIPALES
INTERESES POR PRESTAMOS ANTERIORES
PAGO AL BANCO
POR PUBLICIDAD
POR PAGOS DE TRIBUTOS ADEUDADOS
POR CUENTAS POR PAGAR
PAGO DE LA PLANILLA
POR PAGO DE LIMPIEZA, SEGURIDAD, MANTENIMIENTO Y CONTROL DE CALIDAD
PAGO DE IGV
TOTAL SALIDAS DE OPERACIÓN
SALDO DE CAJA DE ACTIVIDADES OPERATIVAS
ACTIVIDADES DE INVERSIÓN
ENTRADAS
TOTAL ENTRADAS DE INVERSIÓN
SALIDAS
TOTAL SALIDAS DE INVERSIÓN
ACTIVIDADES DE FINANCIAMIENTO
ENTRADAS
TOTAL DE ENTRADAS DE FINANCIAMIENTO
SALIDAS
SALDO DE CAJA DE ACTIVIDADES DE FINANCIAMIENTO
SALDO FINAL DE CAJA
 S/. 130,000.00

S/. 33,000.00

S/. 500.00
S/. 1,500.00
S/. 25,000.00
S/. 10,000.00
S/. 8,000.00

S/. 77,000.00
S/. 3,150.00