ejercicio de contabilidad sistematizado

8/19/2019 Ejercicio de Contabilidad Sistematizado

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1)se registran los aportes de los socios asi :socia A 25000000 de pesosen efectivosocio B ocina por valor de 30000000 millones de pesossocio C capioneta mazda para reparticion de mercancia 35000000socio aporta 200 vestidos a !n costo de 150000 pesos cada !no

2) compramos 325 vestidos cada !no a 153"#5 pesos

3)vendemos 500 !nidades cada !na a 300000 pesos

$) compramos #00 !nidades c%! a a 1&0000

5) vendemos #20 !nidades c%! a 320000

&) compramos '00 !nidades c%! a 1&5000

#) vendemos "50 !nidades c%! a 325000

") nos cancelan el valor de la fact!ra (001

') consignamos el '5 * del valor e+istente en caja

10) ad,!irimos !n e,!ipo de comp!to por valor de 10000000 - lo compramos en e,!ipo de comp/iva planta - e,!ipo retencion en la f!ente a credito)

11) cancelamos la fact!ra de compra de la mercancia del p!nto n 2 /fact!ra n125&) 5&2&05$#

12) ad,!irimos a credito !n a!tomovil para la gerencia 35000000 /iva incl!ido del 20*)

13) cancelamos arrendamiento de bodega - ocinas valor del mes 2500000 a pedro perez /person

1$) pagamos servicios p!blicos asiag!a 2#0000energida #05000telefono $0"#00

15) li,!idamos provicionamos - pagamos nomina asiempleado A: salario minimoempleado B: $%2 salarios minimos legales mens!ales vijentesempleado C: 35 salarios minimos - 12 oras e+tras di!rnas

1&) ad,!irimos seg!ro ante todo riesgo por 5000000 a credito

1#) calc!lamos - registramos la depreciacion de !n mes para n!estra propiedad planta - e,!ipo

1") calc!lar !na provision de cartera del 3* sobre el saldo de los de!dores clientes/ c!antas por


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1') contabilizar la amortizacion de !n mes del activo diferido correspondiente / el seg!ro/1&) gastes desir ,!e en este p!ento el seg!ro se lleva al gasto en el primer mes acer balance de pr!eba balance general libros a!+iliares estado de res!ltados c!entas t doc!mentos contables/ fact!ras recibos de

acerlos en ojas de e+amen para desp!es de semana santa inventario permanente inventario periodicocosto de ventas debitoinventarios creditode!ror: ,!ien me debeacreedor : a ,!ien le debo

parcial c!ando se invol!cra !n tercero


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ejercicio de contabilidad sistematizado

castigo de cartera / averig!ar) 13''15'2


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;6CC=8( C898 ?(=A=81 A>86 98C=8 /=(@6(A=8 =(=C=A) 150000.00002 C898 C8>A/fact!ra (125&) 153"#5.00003 C898 6 @6(A /fact!ra (001) 1523'"."0'5$ C898 C8>A/fact!ra (1$5") 1&0000.00005 C898 6 @6(A /fact!ra (002) 15'#3#."'00& C898 C8>A/fact!ra (1$&0) 1&5000.0000# C898 6 @6(A /fact!ra (003) 1&$'#0.'2#&


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4A67 /C898)6(AA9 /C898 6 C8>A9) 9A=A9 /C898 6 @6(A9)?(=A69 9A8 ?(=A69 9A8

325 5000'3#5500 #&1''$05

#00 112000000#20 1150112"1

'00 1$"500000"50 1$02252""


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9A89 /=(@6(A=8) >86=8 >8(6A8?(=A69 9A8

200 30000000 150000.0000525 "000'3#5 1523'"."0'525 3"0''#0 1523'"."0'5

#25 115"0''#0 15'#3#."'005 #'"&"' 15'#3#."'00

'05 1$'2'"&"' 1&$'#0.'2#&55 '0#3$01 1&$'#0.'2#1

=@%0D=@%0D=@%0D=@%0D=@%0D=@%0D=@%0D


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C8>8BA(6 6 C8(AB==A C8=E81 110505

151&10

15$005

1$3505

31153115050131150502311505033115050$

razon:

2 1$351$3505

2$0"2$0"10

23&523&5$0220505

22050501

razon:3 $1352$

2$0"2$0"05135515

130505

&1352$1$352$

razon:$ 1$35

1$35052$0"

2$0"1023&5

23&5$0220505

22050501

razon:


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5 $1352$

2$0"2$0"05135515

130505

&1352$1$352$

razon:& 1$35

1$35052$0"

2$0"10

23&523&5$0220505

22050501

razon:# $1352$

2$0"2$0"05135515

130505

&1352$1$352$

razon:" 1105

11005051305

130505

razon:' 1110

1110011105

razon:

10 152"05

23&5


14/50

2305

razon:11 2205

1110

razon:12 15$0

23&52305

razon:13 5120'5

5120'5011110

111001

razon:1$ 5135

513525513530513535

1110111001

razon:15 5105

razon:1& 5130

5130'52335233555

razon:


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C?6(A >AC=ACAFAC (001 /aporte socio A) 25000000>8>=6A >A(A G 6H?=>8 8;=C=(Aescrit!ra (125 /aporte socio B) 30000000;8A G 6H?=>8 6 A(9>86

AIA placa F?< 125 /aporte socio C) 35000000=(@6(A=89 6 6CA(C=A9200 vesticos c%n 150000 aporte socio 30000000A>869 98C=A69socio A /efectivo) 25000000socio B /ocina) 30000000socio C /camioneta) 35000000socio /inventario de mercancias 30000000

9=Jcontabilizamos aportes sociales

=(@6(A=8 6 6CA(C=A9 (8 ;AB=CAA9;AC?A ( 125& 5000'3#5=>?698 98B6 A9 @6(A9=@A /69C8(AB6 6 C8>A 1&*) "00150066(C=8( 6( A ;?6(6 >8 >AEA66;?6(6 />8 C8>A 35*) 1#5032">8@66869;AC8 A ;AC?A (125& 5&2&05$#

9=Jregistramos compra de mercancias a facol ltda=(E698 8>6AC=8(A /ventas);AC?A ( 001 150000000=>?698 98B6 A9 @6(A9=@A /E6(6A8 6 @6(A) 2$00000066(C=8( 6( A ;?6(6

G?= C?69A 52500006?869 C=6(69

G?= C?69A 1&"#50000C898 6 @6(A /te+tiles )=(@6A=89

9=Jregistramo ventas de mercancias a -!ri=(@6(A=8 6 6CA(C=A9 (8 ;AB=CAA9;AC?A ( 1$5"=>?698 98B6 A9 @6(A9=@A /69C8(AB6 6 C8>A 1&*)66(C=8( 6( A ;?6(6 >8 >AEA66;?6(6 />8 C8>A 35*)>8@66869

;AC8 A ;AC?A (1$5" 12&0000009=Jregistramos compra de mercancias a facol ltda


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=(E698 8>6AC=8(A /ventas);AC?A ( 002 230$00000=>?698 98B6 A9 @6(A9=@A /E6(6A8 6 @6(A) 3&"&$00066(C=8( 6( A ;?6(6

G?= C?69A "0&$000

6?869 C=6(69 G?= C?69A 25'200000C898 6 @6(A /te+tiles )=(@6A=89

9=Jregistramo ventas de mercancias a -!ri=(@6(A=8 6 6CA(C=A9 (8 ;AB=CAA9;AC?A ( 1$&0=>?698 98B6 A9 @6(A9=@A /69C8(AB6 6 C8>A 1&*)

66(C=8( 6( A ;?6(6 >8 >AEA66;?6(6 />8 C8>A 35*)>8@66869;AC8 A ;AC?A (1$5" 10&2500

9=Jregistramos compra de mercancias a facol ltda=(E698 8>6AC=8(A /ventas);AC?A ( 003 2#&250000=>?698 98B6 A9 @6(A9=@A /E6(6A8 6 @6(A) $$20000066(C=8( 6( A ;?6(6

G?= C?69A '&&"#506?869 C=6(69

G?= C?69A 310#"1250C898 6 @6(A /te+tiles )=(@6A=89

9=Jregistramo ventas de mercancias a -!riCAFArecibo de caja (K 001 1&"#500006?869 C=6(69fact!ra (K001 1&"#50000

siJregistramos cancelacion de la fact!ra (K 001BA(C89 (AC=8(A69

1"$0&2500CAFA

9=Jconsignamos el '5* e+istente en caja al banco de bgt

6H?=>8 6 C8>?8 G C8?(=CAC=L(;AC?A (K320 11&0000066(C=8( 6( A ;?6(6

BA(C8 6 B8E8A C8(9=E(AC=8( (K 00123&5


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C?6(A9 C8=6(69 >8 >AEA9=J

compra de comp!tadores a comp!to sas>8@66869;AC8 A /fact!ra n125&) 5&2&05$#BA(C8

BA(C8 6 B8E8A C8(9=E(AC=8( (K 025&&3$ 5&2&05$#9=J

cancelacion de la fact!ra de compraA?89 CA=8(6A9 G CA>689A?88@= CACA ?< 25&66(C=8( 6( A ;?6(6C?6(A9 C8=6(69 >8 >AEA

9=Jcompra de a!tomovil a cerolet s.a889 EA989 6 A6(A=6(8EA989 6 A6(A=6(8 6 B86EA9 G 8;=C=(A9 2500000BA(C89 (AC=8(A69BA(C8 6 B8E8A C8(9=E(AC=8( (K125&'32 2500000

9=Jpago de arrendamiento del mes a pedro perez96@=C=89AC?6?C8 G ACA(=A8 2#00006(6E=A 66C=CA #05000

66;8(8 $0"#00BA(C89 (AC=8(A69BA(C8 6 B8E8A C8(9=E(AC=8( (K 233&5'" 13"3#00

9=Jpago de servicios p!blicos

9=J

96E?89

96E?89 C8(A 88 =69E8C898 G EA98 >8 >AEAC896E?89 5000000

9=JAH?=C=9=8( 6 96E?8 A C896E?89 A C6=8


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6B=8 C6=825000000

30000000

35000000

30000000

120000000

120000000 120000000

5000'3#5

"001500

1#5032"

5&2&05$#

5"010"#5 5"010"#5

150000000

2$000000

5250000

1&"#50000

#&1''$05#&1''$05

2501''$05 2501''$05

112000000

1#'20000

3'20000

12&000000

12''20000 12''20000


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230$00000

3&"&$000

"0&$000

25'200000

1150112"11150112"1

3"22#52"1 3"22#52"1

1$"500000

23#&0000

51'#500

10&2500

1#22&0000 1#22&0000

2#&250000

$$200000

'&&"#50

310#"1250

1$02252""1$02252""

$&02"" $&02""

1&"#50000

1&"#50000

1&"#50000 1&"#50000

1"$0&2500

1"$0&25001"$0&2500 1"$0&2500

11&00000

350000


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1125000011&00000 11&00000

5&2&05$#

5&2&05$#

5&2&05$# 5&2&05$#

35000000

102'00033'#1000

35000000 35000000

2500000

2500000

2500000 2500000

13"3#00

13"3#00

13"3#00 13"3#00

5000000 5000000

5000000 5000000


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24/50

;AC?A9 C

;AC8 (=:125&325&

C=6(6;6C


25/50

;AC8 (=:125&325&

C=6(6;6C=(6=6C=8( C 152 ( 12525&

CA(=A 69C=>C=8('00 @69=89

C8>?8 9.A


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(=:15&&325&

C=6(6;6C


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28/50

>A9

A25

;AC?A ( 125&

C=6(66==A >8: 68( ;AFA8 ;6C


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9?B8A 112000000

=@A 1& * 1#'200009?B8A 12''2000066;?6(6 35 * 3'20000

8A 12&000000

A25

;AC?A ( 1$&0

C=6(66==A >8: 68( ;AFA8 ;6C


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3';AC?A ( 320

6==A >8: A(=6 EAI8((= 125&3225&

66;8(8 125&"'5

@%?(=A=8 @A8 8A1000000 10000000

9?B8A 10000000

=@A 1& * 1&000009?B8A 11&0000066;?6(6 35 * 350000

8A 11250000

$0;AC?A ( 520

6==A >8: BAGA( >66I(= 1215"'325&

66;8(8 12"'&35

@%?(=A=8 @A8 8A2'1&&& 2'1&&&

9?B8A 2'1&&&

=@A 20 * 5"333339?B8A 3500000066;?6(6 35 * 1020"33


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8A 33'#'1


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;AC?A9 @6(A9

LIZETH ESPINEL

(=:15$"'&2325&;AC?A ( 001

2%23%2012 6==A >8: =E?6 >A=M8 G?= C?69A (= 1225"5&255&C 155( 12521 66;8(8 &35'&25

69C=>C=8( @%?(=A=8 @A8 8A@69=89 300000 150000000

9?B8A 150000000=@A 1& * 2$0000009?B8A 1#$00000066;?6(6 35 * 5250000

8A 1&"#50000

LIZETH ESPINEL(=:15$"'&2325&

;AC?A ( 002

2%23%2012 6==A >8: =E?6 >A=M8 G?= C?69A (= 1225"5&255&C 155( 12521 66;8(8 &35'&25

69C=>C=8( @%?(=A=8 @A8 8A@69=89 320000 230$00000


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9?B8A 230$00000

=@A 1& * 3&"&$0009?B8A 22&$00066;?6(6 35 * "0&$000

8A 25'200000

LIZETH ESPINEL

(=:15$"'&2325&;AC?A ( 003

2%23%2012 6==A >8: =E?6 >A=M8 G?= C?69A (= 1225"5&255&C 155( 12521 66;8(8 &35'&25

69C=>C=8( @%?(=A=8 @A8 8A@69=89 325000 2#&250000

9?B8A 2#&250000=@A 1& * $$2000009?B8A 320$5000066;?6(6 35 * '&&"#50

8A 310#"1250


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35/50


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=I6< A

C=?A G ;6C8 C8(C6>8 6: CA(C6AC=8( 6 A ;AC?A 0016;6C=@8 : + C869 98C?=A6931150501 A>869 98C=8 2

6AB8A8 >8: C8(AB==IA8 >8 :


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6F6C=C=8 1

6C=B8 6 CAFA 001 C=?A G ;6C8 C8(C6>8 6:6;6C=@8 : +

=8 C6=8 C8=E80000 1105

110505

25000000 31150531150501

8AO 250000006C=B=8 >8 :

6AB8A8 >8:;=A NNNNNNNNNNNNNNNNNNN

CC:


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=I6< A

6F6C=C=8 "

6C=B8 6 CAFA 001B8E8A 21 6 ;6B68 6 2011

98C=8 A

CA(C6AC=8( 6 A ;AC?A 001C869 98C?=A69 25000000A>869 98C=8 2

8AO 25000000

C8(AB==IA8 >8 :

6C=B=8 >8 :;=A NNNNNNNNNNNNNNNNNNN

CC:


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empleado B $5 salarios minimos legales mens!ales vigentesempleado C 35 salarios minimos - 12 oras e+tras di!rnas

DEVENGADO

MBRE DEL EMPLEAD SUELDO BASICO DIAS AUX. TRANSPORTE COMISIONES HORAS EXTRAS

EMPLEADO A 566700 30 67800 0 0

EMPLEADO B 2550150 30 NA 0 0

EMPLEADO C 1983450 30 NA 0 123966

TOTALES 30 67800 0 123966

UCCIONES VIGENTES PARA EL A!O 2011 PARA LOS EMPLEADO

EPS 8.5" 444062.61 E#$%&'&

P(#)%*#() 12" 626911.92

R%()+*) P,*-()%*#'() 0.522" 2#2#0.&&"52TOTAL DEDUCCIONES 1098245.19852

T*$'()/

PREPARADO REVISADO


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25501501'"3$50

DEDUCCIONES

TOTAL DEVENGADO SALUD PENSION SOLIDARIDAD LIBRAA EMBARGO

634500 22668 22668 0 0 02550150 102006 102006 0 0 02107416 84297 84297 25502 0 0

5292066 208971 208971 0 0 0

Descuentos por segurdad social

*, )'& EGM P(#)%# LVM . )*%&',%&'& T*$'

0.00 C()'#$%'0.00 P,%'0.00 V''%*#()0.00 C'' &( C*(0.00 =CB;

0.00 0.00 0.00 0.00 96(A

APROBADO CONTABILIZADO OBSERVACIONES: I#$(,()() )*,(

8A A>8>=


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RETEUENTE TOTAL DEDUCIDO NETO PAGADO IRMA

0 45336 5891640 204012 23461380 194096 1913320

0 443444 4848622

APROPIACIONES PARA EL A!O 2011

CONCEPTO @A88.33" 440829.0978

8.33" 440829.09784.17" 217851.8922

)'%# 4" 208970.643* 156727.982* 104485.32

()'#$%') 1" 52920.66

C=8(69 1622614.6878

GRAN TOTAL 7569481.9


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C?6(A9

CAFA E6(6A1 25000000" 1&"#50000

9A8 . 1'3#500001"$0&2500 '

9A8 ;=(A '&"#500 1

6=;=C=891 30000000

9A8 ;=(A 30000000 2

A(9>861 35000000

12 350000009A8 ;=(A #0000000 3

A>869 98C=A69120000000 1

9A8 ;=(A 120000000 $

66%;61#5032" 23'20000 $51'#500 &

9A8 ;=(A 10""2" 5

66 ;63 52500005 "0&$000# '&&"#50

9A8 ;=(A 22'"2#50 &

C89893 #&1''$055 1150112"1# '&&"#50

9A8 ;=(A 200"#'$3& #

=(@6(A=891 30000000 #&1''$05 32 5000'3#5 1150112"1 5$ 112000000 1$02252"" #

& 1$"5000009A8 ;=(A '0#3$01 "


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=@A >8 >AEA69C8(AB6 E6(6A8

2 "001500 2$000000 3$ 1#'20000 3&"&$000 5& 23#&0000 $$200000 #

9A8 ;=(A 553"2500 '

>8@6686911 5&2&05$# 5&2&05$# 2

12&000000 $10&2500 &

9A8 ;=(A 2'30&2500 10

C=6(693 1&"#50000 1&"#50000 "5 25'200000

# 310#"12509A8 ;=(A 5&''"1250 11

BA(C89' 1"$0&2500 5&2&05$# 11

2500000 1313"3#00 1$$""$0$2 15

9A8 ;=(A 11'03$211 12

C8>?AC=8(10 11&00000

9A8 ;=(A 11&00000 13

C.E. 7>AEA11250000 1033'#'1 125000000 1&

9A8 ;=(A 5022'1 1$

=(E6989 8>6AC=8(A69150000000 3230$00000 $2#&250000 #

9A8 ;=(A &5&&50000 15

5120 EA98 Arendmto13 2500000

9A8 ;=(A 2500000 1&

5135 EA98 servicios1$ 13"3#00


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9A8 ;=(A 13"3#00 1#

105 EA98 6 >698(A15 $""$0$2

9A8 ;=(A $""$0$2 1"

5130 EA98 6 96E?891& 5000000

9A8 ;=(A 5000000 1'


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BAA(C6 6 >?6BA =C8=E8 C?6(A9

1 1105 CAFA E6(6A2 1110 BA(C893 1305 C=6(69$ 135515 =>?698 >8 >AEA 6 ;65 1$35 =(@6(A=8 6 6CA(C=A& 151&C8(9?CC=8(69 G 6=;=CAC=8(69# 152" C8>?AC=8(" 15$0 6H?=>8 6 A(9>86

' 1#05 =;6=8910 2205 >6@6686911 230505 C?6(A9 C8=6(69 >8 >AEA12 233555 C8989 EA989 >8 >AEA13 23&566(C=8( 6( A ;?6(6/C8>A)1$ 23&5&0 66(C=8(;?6(6/ 6(AF6AC=8( A)15 23#0 66(C=8(69 6 (8=(A1& 23"0 AC66869 @A=891# 2$0" =>?698 98B6 A9 @6(A91" 250505(8=(A >8 >AEA1' 3115 A>869 98C=A6920 $135 =(E6989 8>6AC=8(A6921 5105 EA989 6 >698(A22 5120'5 EA98 6 A6(A=6(823 513525 EA98 6 96@=C=89 AC?6?C82$ 513530 EA98 6 96@=C=89 6(6E=A25 513535 EA98 6 96@=C=89 66;8(82& &105 C8989 6 @6(A

8A 9?A9 =E?A69


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6< A6B=8 C6=8

'&"#50011'0&'&305&''"125022'"2#50'0#3$01

3000000011&00000#0000000

50000002'30&2500

$522'15000000

10""2"13#0"3320"'#123$$#2

553"25000

120000000&5&&50000

52'20&&2500000

2#0000#05000$0"#00

331$35'#$

11""00&2#1 11""00&2#1.125


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BAA(C6C8>AMPA

5

AC=@89

AC=@89 C8=6(69=9>8(=B69

1105 CAFA E6(6A '&"#5001110 BA(C89 11'0&'&30

6?8691305 C=6(69 5&''"1250

135515 A(=>=>86 =>?6989 22'"2#50=(@6(A=8

1$35 =(@6(A=8 6 6CA(C=89 (8 ;AB= '0#3$01=;6=89

1#05 =;6=89 AC=@89 5000000 8A AC=@89 C8=6(69 #35#'$531

AC=@89 (8 C8=6(69AH?=(A=A G 6H?=>8

151& 6=;=CAC=8(69 30000000152" C8>?AC=8( 11&0000015$0 A(9>86 #0000000

8A AC=@89 (8 C8=6(69 111&00000

8A AC=@89 "$#3'$531


48/50

6 A>6?A =I6< Aar12

>A9=@89

>A9=@89 C8=6(692205 >8@66869 2'30&2500

230505 C?6(A9 C8=6(69 >8 >AEA $522'1233555 C8989 >8 >AEA 500000023&5$0 66;?6(6 >8 C8>A9 10""2"23&5&0 66;?6(6 AC=@89 13#0"33

23#0 66;?6(6 (8=(A 20"'#123"0 AC66869 @A=89 23$$#22$0" =>?698 98B6 A9 @6(A9 553"2500

8A >A9=@89 $1135&2#1

>A=8(=83115 A>869 98C=A69 1200000003&05 ?==A 6 6F6C=C=8 31&0332&0

8A >A=8(=8 $3&0332&0

AC=@8J>A9=@8Q>A=8(=8 "$#3'$531


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69A8 6 69?A89BAA(C6 6 A>6?AC8>AMPA =I6< A

5ar12

$1 =(E6989 8>6AC=8(A69&1 C898 6 @6(A9

?==A B?A 6( @6(A9

5 EA98951 EA989 8>6AC=8(A69 A=(=9A=@8952 EA989 8>6AC=8(A69 @6(9

?==A 8>AC=8(A

53 EA989 (8 8>6AC=8(A69

$2 =(E6989 8>6AC=8(A69?==A A(69 6 =>?6989

=>?698 6 6(A?==A 69>?69 6 =>?6989

696@A9

?==A 6 6F6C=C=8


50/50

&5&&50000331$35'#$

32521$02&

'1#5#&&0

31&03"2&0

0

031&03"2&0

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31&03"2&0

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