Asientos

Trabajo Prctico N 10
Tema: Bienes de Cambio
Caso: VOLCAN S.A.
fecha
01-09-X4

01-09-X4

cuenta
Accionistas
a Capital Social
Caja

debe
500,000

500,000
500,000

a Accionistas

500,000

15-09-X4

Cemento CC
Cemento EE
a Caja

224,000
176,000

15-09-X4

Fletes
Seguros
a Caja

3,990
1,710

Cemento CC
Cemento EE
a Fletes
a Seguros

3,500
2,200

15-09-X4

10-10-X4

Caja

10-10-X4

31-08-X5

31-08-X5

31-08-X5

31-08-X5

31-08-X5

2450+1050
1540+660
3,990
1,710
$117.600/1200u=$98

117,600

CMV Cemento EE
a Cemento EE
Caja

117,600
1200X81=97200

97,200
97,200

$195.000/1200u=$78

195,000
a Ventas Cemento CC

10-10-X4

3500x64=224.000
2.200x80=176.000
400,000 5700 bolsas

5,700

a Ventas Cemento EE
10-10-X4

haber

CMV Cemento CC
a Cemento CC
Cemento CC
Cemento EE
a RECPAM
RECPAM
A Ajuste de Capital

195,000

162,500
4,550
5,670
10,220
35,000
35,000

RECPAM
a Ventas Cemento CC

9,750

RECPAM
a Ventas Cemento EE

7,056

CMV Cemento CC
CMV Cemento EE
a RECPAM

2500X65=1625000

162,500

9,750

7,056
11,375.00
6,804
18,179

Pgina 1

31-08-X5

31-08-X5

31-08-X5

31-08-X5

Rdo x Ten Cemento CC

a Cemento CC

1,550

Cemento EE
A Rdo x Ten Cemento EE

6,330

Asientos
1,550

6,330

Rdo x Ten Cemento CC. Vend.

a CMV Cemento CC

83,775

Rdo x Ten Cemento EE. Vend.

a CMV Cemento EE

32,604

83,775

32,604

Pgina 2

Accionistas
500,000
500,000
0

Capital Social
500,000
500,000

Caja
500,000
117,600
195,000
812,600
406,900

Cemento CC
224,000
162,500
3,500
1,550
4,550

232,050
68,000

164,050

Cemento EE
176,000
97,200
2,200
5,670
6,330

3,990
0

190,200
93,000

Seguros
1,710

97,200

Fletes
3,990

1,710
0

400,000
5,700

405,700

3,990
3,990

1,710
1,710

Ventas Cemento EE
117,600
7,056
124,656

CMV Cemento CC
162,500
83,775
11,375.00
173,875
83,775
90,100

RECPAM
10,220
35,000
9,750
18,179
7,056
51,806
28,399
23,407

Ajuste de Capital
35,000
35,000

Rdo x Ten Cemento CC

1,550
1,550

Rdo x Ten Cemento EE

63,300
63,300

Rdo x Ten Cem. CC. Vend

83,775
83,775

Rdo x Ten Cem EE Vend

32,604
32,604

Ventas Cemento CC
195,000
9,750
204,750

Pgina 3

CMV Cemento EE
97,200
32,604
6,804
104,004
32,604
71,400

10,220

Pgina 4

Trabajo Prctico N 10
Tema: BIENES DE CAMBIO

Caso Prctico: VOLCAN S.A.

Estado de Situacin Patrimonial al 31-12-X4

Activo
Caja
Cemento CC
Cemento EE
Total de Activo

406,900
68,000
93,000
567,900

Pasivo
Total de Pasivo

0
0

Patrimonio Neto
Capital Social
Ajuste de Capital
Resultado del Ejercicio
Total del Patrimonio Neto

500,000
35,000
32,900
567,900

Total Pasivo + Patrimonio Neto

567,900

Estado de Resultados al 31-12-X4

Ventas Cemento CC
Ventas Cemento EE
CMV Cemento CC
CMV Cemento EE
Utilidad Bruta
RECPAM de Caja
Rdo. X Ten. Cemento CC
Rdo. X Ten. Cemento EE
Rdo. X Ten. Cem CC. Vend.
Rdo. X Ten. Cem EE. Vend.
Resultado del Ejercicio

204,750
124,656
-90,100
-71,400
167,906
-23,407
-1,550
6,330
-83,775
-32,604
32,900

Pgina 5

Trabajo Prctico N 10
Tema: BIENES DE CAMBIO

Caso Prctico: VOLCAN S.A.

Partida
Caja
Accionistas
Cemento CC
Cemento EE
Capital Social
Ventas Cemento CC
Ventas Cemento EE
CMV Cemento CC
CMV Cemento EE
Fletes
Seguros

Monetaria
X
X

No Monetaria

X
X
X
X
X
X
X
X
X

Mtodo Indirecto
Cuenta
Cemento CC
Cemento EE
Capital Social
Ventas Cemento CC
Ventas Cemento EE
CMV Cemento CC
CMV Cemento EE

F. de Origen
15-09-X4
15-09-X4
01-09-X4
10-12-X4
10-10-X4
15-09-X4
15-09-X4

V.O.

Coef. De R.

65,000.00
81,000.00
500,000.00
195,000.00
117,600.00
162,500.00
97,200.00

1.07
1.07
1.07
1.05
1.06
1.07
1.07

Mtodo Directo
Cuenta
Caja

F. de Origen
01-09-X4
15-09-X4
15-09-X4
10-10-X4
10-12-X4

$ Movim.
500,000.00
-400,000.00
-5,700.00
117,600.00
195,000.00

Coef. -1
0.07
0.07
0.07
0.06
0.05
RECPAM de Caja:

Accionistas

01-09-X4
01-09-X4

500,000.00
500,000.00

Medicin al Cierre

Pgina 6

0.07
0.07

Cemento CC
Cemento CC Vendidos
Cemento EE
Cemento EE Vendidos

Valor Registrado Medicin Primaria Valor de Mercado

69,550.00
68,000.00
82,000.00
173,875.00
90,100.00
86,670.00
93,000.00
110,000.00
104,004.00
71,400.00
1000x85x1,06=90.100
1000x68x1,05=71.400

Pgina 7

V. Reexp.
69,550.00
86,670.00
535,000.00
204,750.00
124,656.00
173,875.00
104,004.00

ACUM
Debe

35,000.00
9,750.00
7,056.00

51,806.00
23,407.00

RECPAM

RECPAM
Prdida
35,000.00

Haber
4,550.00
5,670.00

11,375.00
6,804.00
28,399.00

Ganancia
-28,000.00
-399.00

7,056.00
9,750.00
51,806.00
23,407.00

-28,399.00

35,000.00
35,000.00
0.00
RECPAM de Accionistas: 0

35,000.00
35,000.00

Pgina 8

Valor Seleccionado
68,000.00
90,100.00
93,000.00
71,400.00

Resultado
-1,550.00
-83,775.00
6,330.00
-32,604.00

Pgina 9