DEBE

1 por el reinicio de sus 104.1 44,500.00

operaciones comerciales 104.2 850,000.00
12.1 27,000.00
12.3 124,500.00
18.2 12,400.00
19.1
24.1 1,845,000.00
25.1 13,250.00
33 8,378,250.00
34 23,500.00
37.3 64,220.00
39
40.11
40.9
41
42.1
42.3
42.4
45.1
50
59
2 COMPRA 60.1 40,000.00
40.11 7,200.00
42.1
3 DESTINO 24 40,000.00
61.1
4 PAGO 42.1 47,200.00
104.2
5 envio a proceso 61 90,000.00
24
6 productos terminados del 21 S/ 40,000.00
proceso A 71

por la provision de los servicios 6361 1,016.95

6363 19,364.41
6365 813.56
4011 3815.08
421
cancelacion de los servicios 421 25010
104
destino correspondiente 90 38080
 94 4180
95 3090
79
por la provision de la planilla 621 383,400.00
627 34,506.00
4031
4032
411
destino correspondiente 90 417,906.00
79
pago de planilla 411 S/ 333,558.00
104
provision de la depreciacion 68 S/ 16,000.00
39
destino correspondiente 90 S/ 6,300.00
94 S/ 4,900.00
95 S/ 4,800.00
79
productos terminados 21 S/ 35,000.00
71
se efectua la venta 121 S/ 2,400,000.00
4011
701
pago del 50% 101 S/ 1,200,000.00
121
por la cancelacio de los tributos 401 S/ 489,869.69
pendientes 104
69 S/ 1,200,000.00
24
S/ 18,268,629.69
HABER

15,000.00

714,900.00
37,300.00
2,120.00
12,190.00
110,000.00
317,000.00
36,500.00
954,672.00
3,000,000.00
6,182,938.00

47,200.00

40,000.00

47,200.00

90,000.00 compra

S/ 40,000.00 dpto a dpto b

50000 10000
40000
10000

25010

25010
 45350

34,506.00 84,348.00
49,842.00
333,558.00

S/ 417,906.00

S/ 333,558.00

S/ 16,000.00

S/ 16,000.00

S/ 35,000.00 183,050.85

S/ 366,101.69 489,869.69
S/ 2,033,898.31

S/ 1,200,000.00

S/ 489,869.69

S/ 1,200,000.00
S/ 18,268,629.69
 METODO PEPS
ENTRADAS (COMPRAS)
FECHA DETALLE CANTIDAD PRECIO UNITARIO PRECIO TOTAL
1/1/2019 INVENTARIO INICIAL 30000 21.5 645000
1/1/2019 INVENTARIO INICIAL 60,000.00 20.00 1,200,000.00
1/2/2019 COMPRA DE MATERIAL 40,000.00 21.50 860,000.00
2/20/2019 VENTA

INVENTARIO INICIAL1,845,000.00
COMPRAS 860,000.00
TOTAL 2,705,000.00
INV. FINAL - 1,460,000.00
COSTO DE VENTAS 1,245,000.00
 SALIDAS(VENTAS) SALDO
CANTIDAD PRECIO UNITARIO PRECIO TOTAL CANTIDAD PRECIO UNITARIO PRECIO TOTAL
30000 21.5 645000
60,000.00 20.00 1,200,000.00
40,000.00 21.50 860,000.00
30,000.00 21.50 645,000.00 60,000.00 20.00 1,200,000.00
30,000.00 20.00 600,000.00 40,000.00 21.50 860,000.00
30,000.00 20.00 600,000.00
40,000.00 21.50 860,000.00
60,000.00 1,245,000.00 70,000.00 1,460,000.00
 CUADRO DE ACTIVO FIJO Y DEPRECIACION

ACTIVO VALOR EN LIBROS DEPRECIACION AL 31/12/2018

TERRENO S/ 960,000.00 S/ 0.00
INSTALACIONES S/ 2,500,000.00 S/ 0.00
EDIFICACION S/ 4,760,000.00 S/ 654,500.00
CAMIONETA S/ 126,000.00 S/ 36,900.00
Pcs S/ 12,500.00 S/ 4,000.00
Escritorio de madera S/ 8,750.00 S/ 5,250.00
Escritorio de madera de cedro S/ 2,000.00 S/ 600.00
Silla giratoria revestida en cuero S/ 1,500.00 S/ 400.00
Motocicleta Yamaha S/ 7,500.00 S/ 6,000.00
TOTAL S/ 8,378,250.00 S/ 707,650.00

FACTURAS POR COBRAR(12.1)

CLIENTE RAZON SOCIAL VALOR

JUAN MUNDACA EIRL S/ 12,000.00
JUANA ZAPATA S/ 15,000.00
TOTAL S/ 27,000.00

LETRAS POR COBRAR(12.3)

CLIENTE RAZON SOCIAL VALOR

CARPETA SRL S/ 124,500.00
TOTAL S/ 124,500.00

FACTURAS POR PAGAR(42.1)

CLIENTE RAZON SOCIAL VALOR

CABAÑA SAC S/ 110,000.00

TOTAL S/ 110,000.00

LETRSA POR PAGAR(42.3)

CLIENTE RAZON SOCIAL VALOR

IMPORT SAC S/ 220,000.00
MACARENA SAC S/ 97,000.00
TOTAL S/ 317,000.00

HONORARIOS POR PAGAR(42.4)

CLIENTE RAZON SOCIAL VALOR

FERRERO CPSTA CHIRA S/ 36,500.00
TOTAL S/ 36,500.00
 planilla
remuneracion bruta snp neto a pagar
gerente general 18,000.00 2,340.00 15,660.00
contador 12,000.00 1,560.00 10,440.00
supervisor de planta 9,600.00 1,248.00 8,352.00
mano de obra directa dep. A 180,000.00 23,400.00 156,600.00
Mano de obra directa dep. B 120,000.00 15,600.00 104,400.00
trabajadores de ventas 25,800.00 3,354.00 22,446.00
trabajadores de administracion 18,000.00 2,340.00 15,660.00
383,400.00 49,842.00 333,558.00
DEPRECIACION AL 31/12/2018 VALOR NETO
S/ 0.00 S/ 960,000.00
S/ 0.00 S/ 2,500,000.00
S/ 654,500.00 S/ 4,105,500.00
S/ 36,900.00 S/ 89,100.00
S/ 4,000.00 S/ 8,500.00
S/ 5,250.00 S/ 3,500.00
S/ 600.00 S/ 1,400.00
S/ 400.00 S/ 1,100.00
S/ 6,000.00 S/ 1,500.00
S/ 707,650.00 S/ 7,670,600.00

VALOR servicos
S/ 12,000.00 agua 1200
S/ 15,000.00 energia electrica 22850
S/ 27,000.00 telefono 960

VALOR
S/ 124,500.00 total de energia
S/ 124,500.00

telefono
VALOR
S/ 110,000.00

S/ 110,000.00

S/ 183.05
S/ 3,485.59
VALOR S/ 146.44
S/ 220,000.00 3,815.08
S/ 97,000.00
S/ 317,000.00

VALOR
S/ 36,500.00
S/ 36,500.00
essalud
1,620.00
1,080.00
864.00
16,200.00
10,800.00
2,322.00
1,620.00
34,506.00
 distribucion
costo administracion ventas
720 120 360
19,295.56 2,031.11 1,523.33
219.43 493.71 246.86

45000 prod adm ventas

vatios 38000 4000 3000
84% 9% 7%

350 80 180 90
horas 23% 51% 26%
 1041 1042 121
44,500.00 850,000.00 47,200.00 27,000.00
1200000 25010 2400000
333558
489869.69

44,500.00 2,050,000.00 895,637.69 2,427,000.00

182 191 21
12,400.00 15,000.00 40000
35000

12,400.00 15,000.00 75000

25 33 34
13,250.00 8,378,250.00 23,500.00

13,250.00 8,378,250.00 23,500.00

39 40 41
714,900.00 7,200.00 37,300.00 333,558.00
16000 3815.08 2,120.00
489869.69 84,348.00
366,101.69

730,900.00 500,884.77 489,869.69 333,558.00

423 45 50
317,000.00 954,672.00
 317,000.00 954,672.00

60 61 62
40,000.00 90,000.00 40,000.00 417,906.00

40,000.00 90,000.00 40,000.00 417,906.00

68 69 70
16,000.00 1,200,000.00

16,000.00 1,200,000.00

79 90 94
45,350.00 38,080.00 4,180.00
417906 417906 4900
16000 6300

479,256.00 462,286.00 9,080.00

121 123
124,500.00
1200000

1200000 124,500.00

21 24
1,845,000.00 90,000.00
40,000.00 1200000

1,885,000.00 1,290,000.00

34 37
64,220.00

64,220.00

41 421
12,190.00 47,200.00 110,000.00
333,558.00 25010 36,500.00
47,200.00
25010

345,748.00 72,210.00 218,710.00

50 59
3,000,000.00 6,182,938.00
 3,000,000.00 6,182,938.00

62 63
21,194.92

21,194.92

70 71
2,033,898.31 40,000.00
35000

2,033,898.31 75,000.00

94 95
3,090.00
4800

7,890.00
 HOJA DE TRABAJO
PERIODO: 2018
RUC: 20161048303
RAZÓN SOCIAL: HOTEL EL SOL
N° DE SUMAS SALDOS TRANSFERENCIAS
CTA DEBE HABER DEBE HABER DEBE
10 2,094,500.00 895,637.69 1,198,862.31 -
121 2,427,000.00 1,200,000.00 1,227,000.00 -
123 124,500.00 124,500.00 -
182 12,400.00 12,400.00 -
19 15,000.00 - 15,000.00
21 75,000.00 75,000.00 -
24 1,885,000.00 1,290,000.00 595,000.00 -
25 13,250.00 - 13,250.00 -
33 8,378,250.00 - 8,378,250.00 -
34 23,500.00 - 23,500.00 -
37 64,220.00 - 64,220.00 -
39 730,900.00 - 730,900.00
40 500,884.77 489,869.69 11,015.08 -
41 333,558.00 345,748.00 - 12,190.00
42 72,210.00 535,710.00 - 463,500.00
45 - 954,672.00 - 954,672.00
50 - 3,000,000.00 - 3,000,000.00
59 - 6,182,938.00 - 6,182,938.00
60 40,000.00 - 40,000.00 -
61 90,000.00 40,000.00 50,000.00 - 479,256.00
62 417,906.00 - 417,906.00 - -
63 21,194.92 - 21,194.92 -
68 16,000.00 - 16,000.00 -
69 1,200,000.00 - 1,200,000.00 -
70 - 2,033,898.31 - 2,033,898.31
71 75,000.00 - 75,000.00
79 - 479,256.00 - 479,256.00
90 462,286.00 - 462,286.00 -
94 9,080.00 - 9,080.00 - -
95 7,890.00 - 7,890.00 -
18,268,629.69 18,268,629.69 13,947,354.30 13,947,354.31 479,256.00
 HOJA DE TRABAJO

TRANSFERENCIAS INVENTARIOS RESUL.POR NATURALEZA RESUL.POR FUNCIÓN

HABER ACTIVO PASIVO PÉRDIDA GANACIA PÉRDIDA
1,198,862.31
1,227,000.00
124,500.00
12,400.00
- 15,000.00
75,000.00
595,000.00
13,250.00
8,378,250.00
23,500.00
64,220.00
730,900.00
11,015.08 -
12,190.00
463,500.00
954,672.00
3,000,000.00
6,182,938.00
40,000.00
529,256.00
417,906.00
21,194.92
16,000.00
1,200,000.00
- 2,033,898.31
75,000.00

462,286.00 462,286.00
9,080.00 9,080.00
7,890.00 7,890.00
479,256.00 11,722,997.39 11,359,200.00 1,024,356.92 2,108,898.31 1,679,256.00
363,797.39 429,642.31
11,722,997.39 11,722,997.39 1,024,356.92 2,108,898.31 2,108,898.31

65,844.92
1,084,541.39
RESUL.POR FUNCIÓN
GANANCIA

2,033,898.31
75,000.00

2,108,898.31

2,108,898.31