Académique Documents
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Culture Documents
ACTIVO
CORRIENTE
CAJA Y BANCOS
CUENTAS POR COBRAR
DOCUMENTOS POR COBRAR
INVENTARIOS
IMPUESTOS POR COBRAR
INTERESES
NO CORRIENTE
PROPIEDAD PLANTA Y EQUIPO
INVERSIONES
GTOS EMISION OBLIGACIONES HIPOTECARIAS
SEGUROS ANTICIPADOS
MARCAS Y PATENTES
PASIVO
CORRIENTE
PROVEEDORES
CUENTAS POR PAGAR
DOCUMENTOS POR PAGAR
INTERESES VENCIDOS
GASTOS ACUMULADOS POR PAGAR
INTERESES POR PAGAR
IGSS POR PAGAR
IMPUESTOS POR PAGAR
NO CORRIENTE
PRESTACIONES LABORALES
OBLIGACIONES HIPOTECARIAS
PRESTAMOS BANCARIOS
GANANCIA EN COMPRA DE BONOS
PATRIMONIO
CAPITAL
CAPITAL AUTORIZADO
UTILIDADES
Utilidades por Distribuir
RESERVA LEGAL
Reserva Legal
2,009 (Quetzales)
25,500,000.00
6,659,875.00
155,800.00
3,200,000.00
752,000.00
2,358,500.00
150,000.00
43,575.00
18,840,125.00
4,416,540.00
14,137,500.00
73,352.00
12,733.00
200,000.00
17,487,505.00
4,600,905.00
2,343,000.00
325,000.00
750,000.00
100,000.00
850,000.00
67,945.00
14,000.00
150,960.00
12,886,600.00
286,600.00
2,500,000.00
10,000,000.00
100,000.00
8,044,738.00
5,000,000.00
5,000,000.00
1,583,040.00
1,583,040.00
1,151,698.00
1,151,698.00
310,000.00
310,000.00
(32,243.00)
25,500,000.00
ZAKUMI ,S.A.
ESTADO DE RESULTADOS MES DICIEMBRE 2,009 (Quetzales)
Concepto
Ventas
(+) Ventas Brutas
Ventas de Mercadera
Ventas de Repuestos
Ventas de Mercaderia de Segunda
6,500,000.00
550,000.00
250,000.00
7,300,000.00
7,300,000.00
177.99%
15.06%
6.85%
199.89%
199.89%
(50,000.00)
(50,000.00)
(100,000.00)
7,200,000.00
-1.37%
-1.37%
-2.74%
197.15%
3,250,000.00
165,000.00
200,000.00
3,615,000.00
3,585,000.00
88.99%
4.52%
5.48%
98.99%
98.17%
832,500.00
149,760.00
982,260.00
22.80%
4.10%
26.90%
GASTOS LABORALES
GASTOS GENERALES DE ADMINISTRACION
Total Gastos de Administracion
480,000.00
1,219,350.00
1,699,350.00
13.14%
33.39%
46.53%
970,367.00
970,367.00
3,651,977.00
(66,977.00)
26.57%
26.57%
100.00%
-1.83%
34,734.00
34,734.00
(32,243.00)
0.95%
0.95%
-0.88%
(66,960.00)
(66,960.00)
(99,203.00)
1.83%
1.83%
0.95%
Costo de Ventas
(+) Costo de Ventas
Costo de Mercaderia Vendida
Costo de Repuestos Vendidos
Costo de Mercaderia de Segunda
Gastos de Operaciones
(+) Gastos de Ventas
GASTOS LABORALES
GASTOS GENERALES
Otros Ingresos
(+) Otros Ingresos
OTROS INGRESOS
Reserva Legal
(+) Reserva Legal
0.00
(99,203.00)
0.00%
0.95%
Hoja 1
ZAKUMI ,S.A.
BALANCE GENERAL AL CIERRE AJUSTADO 2,009 (Quetzales)
ACTIVO
CORRIENTE
CAJA Y BANCOS
CUENTAS POR COBRAR
DOCUMENTOS POR COBRAR
INVENTARIOS
IMPUESTOS POR COBRAR
INTERESES
NO CORRIENTE
PROPIEDAD PLANTA Y EQUIPO
INVERSIONES
GTOS EMISION OBLIGACIONES HIPOTECARIAS
SEGUROS ANTICIPADOS
MARCAS Y PATENTES
PASIVO
CORRIENTE
PROVEEDORES
CUENTAS POR PAGAR
DOCUMENTOS POR PAGAR
INTERESES VENCIDOS
GASTOS ACUMULADOS POR PAGAR
INTERESES POR PAGAR
IGSS POR PAGAR
IMPUESTOS POR PAGAR
NO CORRIENTE
PRESTACIONES LABORALES
OBLIGACIONES HIPOTECARIAS
PRESTAMOS BANCARIOS
GANANCIA EN COMPRA DE BONOS
PATRIMONIO
CAPITAL
CAPITAL AUTORIZADO
UTILIDADES
Utilidades por Distribuir
RESERVA LEGAL
Reserva Legal
25,680,249.00
7,065,179.00
204,310.00
3,474,201.00
693,000.00
2,288,500.00
90,000.00
315,168.00
18,615,070.00
4,350,433.00
14,037,500.00
46,373.00
12,764.00
168,000.00
17,451,559.86
4,534,903.86
2,259,000.00
335,000.00
750,000.00
115,411.00
850,000.00
77,145.00
14,000.00
134,347.86
12,916,656.00
326,656.00
2,500,000.00
10,000,000.00
90,000.00
8,228,689.14
4,900,000.00
4,900,000.00
1,583,040.00
1,583,040.00
1,219,951.00
1,219,951.00
320,784.91
320,784.91
Hoja 1
204,913.23
204,913.23
25,680,249.00
ZAKUMI ,S.A.
ESTADO DE RESULTADOS CIERRE AJUSTADO 2,009 (Quetzales)
Concepto
Mes
Ventas
(+) Ventas Brutas
Ventas de Mercadera
Ventas de Repuestos
Ventas de Mercaderia de Segunda
(6,560,000.00)
(550,000.00)
(250,000.00)
(7,360,000.00)
(7,360,000.00)
168.05%
14.09%
6.40%
188.54%
188.54%
50,000.00
50,000.00
100,000.00
(7,260,000.00)
-1.28%
-1.28%
-2.56%
185.98%
(3,280,000.00)
(165,000.00)
(200,000.00)
(3,645,000.00)
(3,615,000.00)
84.02%
4.23%
5.12%
93.37%
92.61%
(832,500.00)
(274,560.00)
(1,107,060.00)
21.33%
7.03%
28.36%
GASTOS LABORALES
GASTOS GENERALES DE ADMINISTRACION
Total Gastos de Administracion
(520,056.00)
(1,281,547.00)
(1,801,603.00)
13.32%
32.83%
46.15%
(994,978.00)
(994,978.00)
(3,903,641.00)
288,641.00
25.49%
25.49%
100.00%
-7.39%
(601,247.00)
(601,247.00)
(312,606.00)
96,907.86
96,907.86
(215,698.14)
Costo de Ventas
(+) Costo de Ventas
Costo de Mercaderia Vendida
Costo de Repuestos Vendidos
Costo de Mercaderia de Segunda
Gastos de Operaciones
(+) Gastos de Ventas
GASTOS LABORALES
GASTOS GENERALES
Otros Ingresos
(+) Otros Ingresos
OTROS INGRESOS
15.40%
15.40%
8.01%
Reserva Legal
(+) Reserva Legal
-2.48%
-2.48%
5.53%
Reserva Legal09
Total Reserva Legal
Resultado del Periodo
10,784.91
10,784.91
(204,913.23)
-0.28%
-0.28%
5.25%
ZAKUMI ,S.A.
BALANCE DE SALDOS DICIEMBRE 2,009 (Quetzales)
Cuenta
Descripcin
ACTIVO
11
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1101
110101
110101001
110101002
110102
110102001
110103
110103001
110104
110104001
1102
110201
110201001
11020100101
11020100102
11020100103
110201002
11020100201
11020100202
11020100203
110201003
11020100301
11020100302
11020100303
110201004
11020100401
11020100402
110201005
11020100501
11020100502
110202
110202001
110203
110203001
110203002
110203003
110204
110204001
1103
110301
110301001
110301002
1104
110401
110401001
110401002
110401003
110402
110402001
110403
110403001
1105
110501
110501001
110501003
Saldo inicial
Debe
Haber
25,500,000.00
2,901,677.00
2,721,428.00
6,659,875.00
2,900,353.00
2,495,049.00
155,800.00
53,510.00
5,000.00
20,775.00
0.00
5,000.00
10,775.00
0.00
0.00
10,000.00
0.00
5,000.00
104,000.00
0.00
0.00
104,000.00
0.00
0.00
26,000.00
43,510.00
0.00
26,000.00
43,510.00
0.00
5,025.00
10,000.00
0.00
5,025.00
10,000.00
0.00
3,200,000.00
298,250.00
24,049.00
3,255,000.00
67,200.00
0.00
976,500.00
67,200.00
0.00
602,521.00
67,200.00
0.00
353,202.00
0.00
0.00
20,777.00
0.00
0.00
1 a 30 Das
346,277.00
0.00
0.00
.
.
.
200,840.00
0.00
0.00
117,734.00
0.00
0.00
CORRIENTE
.
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CAJA Y BANCOS
. Caja
. . Caja General
. . Caja Chica
. Bancos US$
. . Banco Citibank
. Bancos Q.0. DA
. . Banco Mundial
. Bancos Q.0. DM
. . Banco Corporativo
CUENTAS POR COBRAR
. CLIENTES
. . AL DA
.
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.
Locales
Departamentales
Centroamericanos
Locales
Departamentales
Centroamericanos
27,703.00
0.00
0.00
31 a 60 Das
498,638.00
0.00
0.00
.
.
.
301,261.00
0.00
0.00
176,601.00
0.00
0.00
20,776.00
0.00
0.00
61 a 90 Das
477,862.00
0.00
0.00
.
.
301,261.00
0.00
0.00
176,601.00
0.00
0.00
Ms de 91 Das
955,723.00
0.00
0.00
.
.
602,521.00
0.00
0.00
353,202.00
0.00
0.00
(253,000.00)
149,410.00
24,049.00
(253,000.00)
149,410.00
24,049.00
30,000.00
81,640.00
0.00
27,000.00
0.00
0.00
3,000.00
29,640.00
0.00
Locales
Departamentales
Centroamericanos
Locales
Departamentales
Locales
Departamentales
0.00
52,000.00
0.00
168,000.00
0.00
0.00
168,000.00
0.00
0.00
752,000.00
0.00
59,000.00
752,000.00
0.00
59,000.00
52,000.00
0.00
52,000.00
700,000.00
0.00
7,000.00
2,358,500.00
2,267,000.00
2,337,000.00
2,358,500.00
15,000.00
2,337,000.00
2,300,000.00
15,000.00
2,315,000.00
42,000.00
0.00
22,000.00
16,500.00
0.00
0.00
0.00
45,000.00
0.00
0.00
45,000.00
0.00
0.00
2,207,000.00
0.00
0.00
2,207,000.00
0.00
150,000.00
0.00
60,000.00
150,000.00
0.00
60,000.00
60,000.00
0.00
60,000.00
10,000.00
0.00
0.00
110501004
1106
110601
110601001
110601002
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12
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NO CORRIENTE
1201
120101
120101001
120101002
120102
120102001
120102002
120103
120103001
120104
120104001
1202
120201
120201001
120201002
120201003
120201004
120201005
120201006
120201007
120201008
1203
120301
120301001
120301002
1204
120401
120401001
1205
120501
120501001
120501002
PASIVO
21
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2101
210101
210102
2102
210201
210202
2103
210301
210302
2104
210401
2105
210501
210502
210503
210504
210505
210506
210507
CORRIENTE
.
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PROVEEDORES
. Fifa Inc
. Otros Proveedores
CUENTAS POR PAGAR
. El Mundial , S.A.
. Cheques Vencidos
DOCUMENTOS POR PAGAR
. Carta de Credito $
. Carta de Credito Accionista
INTERESES VENCIDOS
. Intereses Vencidos
GASTOS ACUMULADOS POR PAGAR
. Combustibles y Lubricantes
. Seguridad y Vigilancia
. Rep y Mant de Edificios
. Energia Electrica
. Comunicaciones
. Gastos de Viaje ( Boletos Aereos)
. Papeleria y Utiles
80,000.00
0.00
0.00
43,575.00
281,593.00
10,000.00
43,575.00
281,593.00
10,000.00
3,575.00
140,796.50
5,000.00
40,000.00
140,796.50
5,000.00
18,840,125.00
1,324.00
226,379.00
4,416,540.00
1,293.00
67,400.00
2,047,000.00
0.00
22,400.00
2,200,000.00
0.00
0.00
(153,000.00)
0.00
22,400.00
79,540.00
1,293.00
45,000.00
155,200.00
0.00
45,000.00
(75,660.00)
1,293.00
0.00
90,000.00
0.00
0.00
90,000.00
0.00
0.00
2,200,000.00
0.00
0.00
2,200,000.00
0.00
0.00
14,137,500.00
0.00
100,000.00
14,137,500.00
0.00
100,000.00
1,000,000.00
0.00
0.00
1,000,000.00
0.00
0.00
50,000.00
0.00
0.00
50,000.00
0.00
0.00
11,527,500.00
0.00
0.00
200,000.00
0.00
0.00
210,000.00
0.00
0.00
100,000.00
0.00
100,000.00
73,352.00
0.00
26,979.00
73,352.00
0.00
26,979.00
73,352.00
0.00
0.00
0.00
0.00
26,979.00
12,733.00
31.00
0.00
12,733.00
31.00
0.00
12,733.00
31.00
0.00
200,000.00
0.00
32,000.00
200,000.00
0.00
32,000.00
200,000.00
0.00
0.00
0.00
0.00
32,000.00
(17,487,505.00)
220,960.00
88,107.00
(4,600,905.00)
210,960.00
48,051.00
(2,343,000.00)
84,000.00
0.00
(1,395,000.00)
84,000.00
0.00
(948,000.00)
0.00
0.00
(325,000.00)
0.00
10,000.00
(325,000.00)
0.00
0.00
0.00
0.00
10,000.00
(750,000.00)
0.00
0.00
(385,000.00)
0.00
0.00
(365,000.00)
0.00
0.00
(100,000.00)
0.00
15,411.00
(100,000.00)
0.00
15,411.00
(850,000.00)
0.00
0.00
(80,000.00)
0.00
0.00
(45,000.00)
0.00
0.00
(600,000.00)
0.00
0.00
(35,000.00)
0.00
0.00
(25,000.00)
0.00
0.00
(20,000.00)
0.00
0.00
(10,000.00)
0.00
0.00
210508
2106
210601
210602
2107
210701
2108
210801
210802
.
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22
NO CORRIENTE
2201
220101
220102
220103
2202
220201
220202
220203
2203
220301
2204
220401
.
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3
31
3401
340101
.
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.
INGRESOS
41
4101
4102
4103
4104
4105
.
.
.
.
.
.
COSTOS
51
5101
5102
5103
.
.
.
.
GASTOS
61
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.
.
.
.
.
.
.
3101
310101
310102
32
3201
320101
33
3301
330101
34
6101
610101
610101001
610101007
610101009
610102
610102001
.
.
.
.
.
.
.
.
.
.
.
.
Promocion y Publicidad
INTERESES POR PAGAR
. Intereses Por Pagar sobre Prestamo
. Intereses Por Pagar Carta de Credito
IGSS POR PAGAR
. Cuota IGSS por Pagar
IMPUESTOS POR PAGAR
. IVA por Pagar
. ISR por Pagar
.
PRESTACIONES LABORALES
. Bono 14
. Aguinaldo
. Indemnizaciones
OBLIGACIONES HIPOTECARIAS
. Obligaciones vencen 31/12/2009
. Obligaciones Vencen 31/12/2010
. Obligaciones Vencen 31/12/2011
PRESTAMOS BANCARIOS
. Banco Citibank
GANANCIA EN COMPRA DE BONOS
. Ganancia en Compra de Bonos
(35,000.00)
0.00
0.00
(67,945.00)
0.00
9,200.00
(67,945.00)
0.00
0.00
0.00
0.00
9,200.00
(14,000.00)
0.00
0.00
(14,000.00)
0.00
0.00
(150,960.00)
126,960.00
13,440.00
(84,000.00)
60,000.00
13,440.00
(66,960.00)
66,960.00
0.00
(12,886,600.00)
10,000.00
40,056.00
(286,600.00)
0.00
40,056.00
(40,000.00)
0.00
5,587.82
(6,667.00)
0.00
933.30
(239,933.00)
0.00
33,534.88
(2,500,000.00)
0.00
0.00
(208,000.00)
0.00
0.00
(441,000.00)
0.00
0.00
(1,851,000.00)
0.00
0.00
(10,000,000.00)
0.00
0.00
(10,000,000.00)
0.00
0.00
(100,000.00)
10,000.00
0.00
(100,000.00)
10,000.00
0.00
PATRIMONIO
(8,044,738.00)
100,000.00
68,253.00
CAPITAL
(5,000,000.00)
100,000.00
0.00
CAPITAL AUTORIZADO
. Capital Autorizado y Pagado
. Acciones en Tesoreria
(5,000,000.00)
100,000.00
0.00
(5,000,000.00)
0.00
0.00
0.00
100,000.00
0.00
(1,583,040.00)
0.00
0.00
(1,583,040.00)
0.00
0.00
(1,583,040.00)
0.00
0.00
(1,151,698.00)
0.00
68,253.00
(1,151,698.00)
0.00
68,253.00
(1,151,698.00)
0.00
68,253.00
(310,000.00)
0.00
0.00
(310,000.00)
0.00
0.00
(310,000.00)
0.00
0.00
(7,200,000.00)
0.00
60,000.00
(7,200,000.00)
0.00
60,000.00
(6,500,000.00)
0.00
60,000.00
(550,000.00)
0.00
0.00
(250,000.00)
0.00
0.00
50,000.00
0.00
0.00
50,000.00
0.00
0.00
3,615,000.00
30,000.00
0.00
3,615,000.00
30,000.00
0.00
3,250,000.00
30,000.00
0.00
165,000.00
0.00
0.00
200,000.00
0.00
0.00
2,681,610.00
227,084.00
31.00
2,681,610.00
227,084.00
31.00
982,260.00
124,800.00
0.00
832,500.00
0.00
0.00
600,000.00
0.00
0.00
200,000.00
0.00
0.00
.
.
.
.
.
Aportes De Capital
. Aportes para Futuras Capitalizaciones
UTILIDADES
.
.
RESERVA LEGAL
.
.
Reserva Legal
. Reserva Legal Acumulada
VENTAS
.
.
.
.
.
Ventas de Mercadera
Ventas de Repuestos
Ventas de Mercaderia de Segunda
Devoluciones Sobre Ventas de Mercaderia
Descuentos Sobre Ventas
COSTO DE VENTAS
.
.
.
GASTOS DE OPERACION
.
.
.
.
.
.
.
GASTOS DE VENTAS
. GASTOS LABORALES
. . Sueldos y Comisiones
. . Prestaciones
. . Comisiones
. GASTOS GENERALES
. . Seguros
32,500.00
0.00
0.00
149,760.00
124,800.00
0.00
27,500.00
0.00
0.00
610102002
610102003
610102004
610102005
610102006
6102
610201
610201001
610201009
610202
610202001
610202002
610202003
610202004
610202005
610202006
610202007
610202008
.
.
.
.
.
OTROS INGRESOS
71
7101
7102
7103
7104
7105
.
.
.
.
.
.
OTROS GASTOS
81
.
.
.
.
8101
8102
8104
Seguridad y Vigilancia
Arrendamientos
Combustibles y Lubricantes
Depreciaciones y Amortizaciones
Otros Gastos
GASTOS DE ADMINISTRACION
. GASTOS LABORALES
. . . . Sueldos
. . . . Prestaciones
. GASTOS GENERALES DE ADMINISTRACION
. . . . Papeleria y Utiles
. . . . Seguros
. . . . Seguridad y Vigilancia
. . . . Reparaciones y Mantenimiento d Edificios
. . . . Arrendamientos
. . . . Comunicaciones
. . . . Depreciaciones y Amortizaciones
. . . . Cuentas Incobrables
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Productos Financieros
.
.
.
.
.
Gastos Financieros
.
.
.
15,000.00
0.00
0.00
60,000.00
0.00
0.00
18,000.00
0.00
0.00
29,260.00
43,200.00
0.00
0.00
81,600.00
0.00
1,699,350.00
102,284.00
31.00
480,000.00
40,056.00
0.00
360,000.00
0.00
0.00
120,000.00
40,056.00
0.00
1,219,350.00
62,228.00
31.00
24,000.00
0.00
0.00
17,500.00
0.00
31.00
15,000.00
0.00
0.00
600,000.00
0.00
0.00
400,000.00
0.00
0.00
30,000.00
0.00
0.00
29,260.00
38,179.00
0.00
103,590.00
24,049.00
0.00
(34,734.00)
7,000.00
573,513.00
(34,734.00)
7,000.00
573,513.00
(34,734.00)
0.00
281,593.00
0.00
7,000.00
49,200.00
0.00
0.00
3,310.00
0.00
0.00
224,410.00
0.00
0.00
15,000.00
970,367.00
24,611.00
0.00
970,367.00
24,611.00
0.00
829,100.00
0.00
0.00
141,267.00
15,411.00
0.00
0.00
9,200.00
0.00
0.00
3,511,332.00
3,511,332.00
UMI ,S.A.
DICIEMBRE 2,009 (Quetzales)
Saldo final
25,680,249.00
7,065,179.00
204,310.00
15,775.00
10,775.00
5,000.00
104,000.00
104,000.00
69,510.00
69,510.00
15,025.00
15,025.00
3,474,201.00
3,322,200.00
1,043,700.00
669,721.00
353,202.00
20,777.00
346,277.00
200,840.00
117,734.00
27,703.00
498,638.00
301,261.00
176,601.00
20,776.00
477,862.00
301,261.00
176,601.00
955,723.00
602,521.00
353,202.00
(127,639.00)
(127,639.00)
111,640.00
27,000.00
32,640.00
52,000.00
168,000.00
168,000.00
693,000.00
693,000.00
0.00
693,000.00
2,288,500.00
36,500.00
0.00
20,000.00
16,500.00
45,000.00
45,000.00
2,207,000.00
2,207,000.00
90,000.00
90,000.00
0.00
10,000.00
80,000.00
315,168.00
315,168.00
139,371.50
175,796.50
18,615,070.00
4,350,433.00
2,024,600.00
2,200,000.00
(175,400.00)
35,833.00
110,200.00
(74,367.00)
90,000.00
90,000.00
2,200,000.00
2,200,000.00
14,037,500.00
14,037,500.00
1,000,000.00
1,000,000.00
50,000.00
50,000.00
11,527,500.00
200,000.00
210,000.00
0.00
46,373.00
46,373.00
73,352.00
(26,979.00)
12,764.00
12,764.00
12,764.00
168,000.00
168,000.00
200,000.00
(32,000.00)
(17,354,652.00)
(4,437,996.00)
(2,259,000.00)
(1,311,000.00)
(948,000.00)
(335,000.00)
(325,000.00)
(10,000.00)
(750,000.00)
(385,000.00)
(365,000.00)
(115,411.00)
(115,411.00)
(850,000.00)
(80,000.00)
(45,000.00)
(600,000.00)
(35,000.00)
(25,000.00)
(20,000.00)
(10,000.00)
(35,000.00)
(77,145.00)
(67,945.00)
(9,200.00)
(14,000.00)
(14,000.00)
(37,440.00)
(37,440.00)
0.00
(12,916,656.00)
(326,656.00)
(45,587.82)
(7,600.30)
(273,467.88)
(2,500,000.00)
(208,000.00)
(441,000.00)
(1,851,000.00)
(10,000,000.00)
(10,000,000.00)
(90,000.00)
(90,000.00)
(8,012,991.00)
(4,900,000.00)
(4,900,000.00)
(5,000,000.00)
100,000.00
(1,583,040.00)
(1,583,040.00)
(1,583,040.00)
(1,219,951.00)
(1,219,951.00)
(1,219,951.00)
(310,000.00)
(310,000.00)
(310,000.00)
(7,260,000.00)
(7,260,000.00)
(6,560,000.00)
(550,000.00)
(250,000.00)
50,000.00
50,000.00
3,645,000.00
3,645,000.00
3,280,000.00
165,000.00
200,000.00
2,908,663.00
2,908,663.00
1,107,060.00
832,500.00
600,000.00
200,000.00
32,500.00
274,560.00
27,500.00
15,000.00
60,000.00
18,000.00
72,460.00
81,600.00
1,801,603.00
520,056.00
360,000.00
160,056.00
1,281,547.00
24,000.00
17,469.00
15,000.00
600,000.00
400,000.00
30,000.00
67,439.00
127,639.00
(601,247.00)
(601,247.00)
(316,327.00)
(42,200.00)
(3,310.00)
(224,410.00)
(15,000.00)
994,978.00
994,978.00
829,100.00
156,678.00
9,200.00
0.00
ZAKUMI ,S.A.
BALANCE DE SALDOS CIERRE 2,009 (Quetzales)
Cuenta
Descripcin
ACTIVO
11
.
.
.
.
.
.
.
.
.
.
.
CORRIENTE
.
.
.
.
.
.
.
.
.
.
CAJA Y BANCOS
. Caja
. . Caja General
. . Caja Chica
. Bancos US$
. . Banco Citibank
. Bancos Q.0. DA
. . Banco Mundial
. Bancos Q.0. DM
. . Banco Corporativo
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
110202
110202001
110203
110203001
110203002
110203003
110204
110204001
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1103
110301
110301002
.
.
.
.
.
.
1104
110401
110401002
110401003
110402
.
.
.
.
.
.
.
.
.
.
INVENTARIOS
. INVENTARIOS
. . Repuestos y Accesorios (Garantias)
. . Mercaderia Segunda ( Recogida)
. INVENTARIOS EN MAL ESTADO
1101
110101
110101001
110101002
110102
110102001
110103
110103001
110104
110104001
1102
110201
110201001
11020100101
11020100102
11020100103
110201002
11020100201
11020100202
11020100203
110201003
11020100301
11020100302
11020100303
110201004
11020100401
11020100402
110201005
11020100501
11020100502
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Saldo inicial
25,680,249.00
.
.
.
Locales
Departamentales
Centroamericanos
7,065,179.00
204,310.00
15,775.00
10,775.00
5,000.00
104,000.00
104,000.00
69,510.00
69,510.00
15,025.00
15,025.00
3,474,201.00
3,322,200.00
1,043,700.00
669,721.00
353,202.00
20,777.00
1 a 30 Das
346,277.00
.
.
.
200,840.00
Locales
Departamentales
Centroamericanos
117,734.00
27,703.00
31 a 60 Das
498,638.00
.
.
.
301,261.00
Locales
Departamentales
Centroamericanos
176,601.00
20,776.00
61 a 90 Das
477,862.00
.
.
301,261.00
Locales
Departamentales
176,601.00
Ms de 91 Das
955,723.00
.
.
602,521.00
Locales
Departamentales
353,202.00
(127,639.00)
(127,639.00)
111,640.00
27,000.00
32,640.00
52,000.00
168,000.00
168,000.00
693,000.00
693,000.00
693,000.00
2,288,500.00
36,500.00
20,000.00
16,500.00
45,000.00
110402001
110403
110403001
.
.
.
.
.
.
.
.
.
1105
110501
110501003
110501004
.
.
.
.
.
.
.
.
1106
110601
110601001
110601002
.
.
.
.
.
.
.
.
INTERESES
. Intereses por Cobrar
. . Intereses Sobre Bonos Serie K
. . Intereses Sobre Bonos Serie D
12
NO CORRIENTE
1201
120101
120101001
120101002
120102
120102001
120102002
120103
120103001
120104
120104001
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1202
120201
120201001
120201002
120201003
120201004
120201005
120201006
120201007
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
INVERSIONES
. Inversiones en Valores
. . Bonos FIGSA
. . Bonos BANGUAT Serie D
. . Bonos Paza 2,001 Q.0.00
. . Bonos BANGUAT Serie K
. . Bonos Paz 2,001 US$
. . Acciones Comunes Ca El Mundial,S.A.
. . Acciones Preferentes Ca El Mundial,S.A.
1203
120301
120301001
120301002
.
.
.
.
.
.
.
.
1204
120401
120401001
.
.
.
.
.
.
SEGUROS ANTICIPADOS
. Seguros Anticipados
. . Seguros Anticipados
1205
120501
120501001
120501002
.
.
.
.
.
.
.
.
MARCAS Y PATENTES
. Marcas y Patentes
. . Marcas y Patentes
. . Amortizacion Acumulada
PASIVO
21
.
.
2101
Inventarios Obsoletos
INVENTARIO PIGNORADO
. Electrodomesticos
.
CORRIENTE
.
PROVEEDORES
45,000.00
2,207,000.00
2,207,000.00
90,000.00
90,000.00
10,000.00
80,000.00
315,168.00
315,168.00
139,371.50
175,796.50
18,615,070.00
4,350,433.00
2,024,600.00
2,200,000.00
(175,400.00)
35,833.00
110,200.00
(74,367.00)
90,000.00
90,000.00
2,200,000.00
2,200,000.00
14,037,500.00
14,037,500.00
1,000,000.00
1,000,000.00
50,000.00
50,000.00
11,527,500.00
200,000.00
210,000.00
46,373.00
46,373.00
73,352.00
(26,979.00)
12,764.00
12,764.00
12,764.00
168,000.00
168,000.00
200,000.00
(32,000.00)
(17,354,652.00)
(4,437,996.00)
(2,259,000.00)
210101
210102
2102
210201
210202
2103
210301
210302
2104
210401
2105
210501
210502
210503
210504
210505
210506
210507
210508
2106
210601
210602
2107
210701
2108
210801
210802
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
.
.
.
.
.
.
.
.
.
.
.
.
.
NO CORRIENTE
2201
220101
220102
220103
2202
220201
220202
220203
2203
220301
2204
220401
PATRIMONIO
(8,012,991.00)
31
.
.
.
.
.
.
.
.
.
.
.
CAPITAL
(4,900,000.00)
3101
310101
310102
32
3201
320101
33
3301
330101
34
.
.
.
.
.
.
.
.
.
.
.
.
Fifa Inc
Otros Proveedores
CUENTAS POR PAGAR
. El Mundial , S.A.
. Cheques Vencidos
DOCUMENTOS POR PAGAR
. Carta de Credito $
. Carta de Credito Accionista
INTERESES VENCIDOS
. Intereses Vencidos
GASTOS ACUMULADOS POR PAGAR
. Combustibles y Lubricantes
. Seguridad y Vigilancia
. Rep y Mant de Edificios
. Energia Electrica
. Comunicaciones
. Gastos de Viaje ( Boletos Aereos)
. Papeleria y Utiles
. Promocion y Publicidad
INTERESES POR PAGAR
. Intereses Por Pagar sobre Prestamo
. Intereses Por Pagar Carta de Credito
IGSS POR PAGAR
. Cuota IGSS por Pagar
IMPUESTOS POR PAGAR
. IVA por Pagar
. ISR por Pagar
.
.
PRESTACIONES LABORALES
. Bono 14
. Aguinaldo
. Indemnizaciones
OBLIGACIONES HIPOTECARIAS
. Obligaciones vencen 31/12/2009
. Obligaciones Vencen 31/12/2010
. Obligaciones Vencen 31/12/2011
PRESTAMOS BANCARIOS
. Banco Citibank
GANANCIA EN COMPRA DE BONOS
. Ganancia en Compra de Bonos
(1,311,000.00)
(948,000.00)
(335,000.00)
(325,000.00)
(10,000.00)
(750,000.00)
(385,000.00)
(365,000.00)
(115,411.00)
(115,411.00)
(850,000.00)
(80,000.00)
(45,000.00)
(600,000.00)
(35,000.00)
(25,000.00)
(20,000.00)
(10,000.00)
(35,000.00)
(77,145.00)
(67,945.00)
(9,200.00)
(14,000.00)
(14,000.00)
(37,440.00)
(37,440.00)
0.00
(12,916,656.00)
(326,656.00)
(45,587.82)
(7,600.30)
(273,467.88)
(2,500,000.00)
(208,000.00)
(441,000.00)
(1,851,000.00)
(10,000,000.00)
(10,000,000.00)
(90,000.00)
(90,000.00)
CAPITAL AUTORIZADO
. Capital Autorizado y Pagado
. Acciones en Tesoreria
(4,900,000.00)
(1,583,040.00)
.
.
.
.
.
Aportes De Capital
. Aportes para Futuras Capitalizaciones
UTILIDADES
.
.
RESERVA LEGAL
(5,000,000.00)
100,000.00
(1,583,040.00)
(1,583,040.00)
(1,219,951.00)
(1,219,951.00)
(1,219,951.00)
(310,000.00)
3401
340101
340102
3502
350202
INGRESOS
41
4101
4102
4103
4104
4105
.
.
.
.
.
.
COSTOS
51
5101
5102
5103
.
.
.
.
GASTOS
61
.
.
.
.
.
.
.
.
.
.
.
.
.
GASTOS DE OPERACION
6101
610101
610101001
610101007
610101009
610102
610102001
610102002
610102003
610102004
610102005
610102006
.
.
.
.
.
.
.
.
.
.
.
.
GASTOS DE VENTAS
. GASTOS LABORALES
. . Sueldos y Comisiones
. . Prestaciones
. . Comisiones
. GASTOS GENERALES
. . Seguros
. . Seguridad y Vigilancia
. . Arrendamientos
. . Combustibles y Lubricantes
. . Depreciaciones y Amortizaciones
. . Otros Gastos
1,107,060.00
6102
610201
610201001
610201009
610202
610202001
610202002
610202003
610202004
610202005
610202006
610202007
610202008
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
GASTOS DE ADMINISTRACION
. GASTOS LABORALES
. . Sueldos
. . Prestaciones
. GASTOS GENERALES DE ADMINISTRACION
. . Papeleria y Utiles
. . Seguros
. . Seguridad y Vigilancia
. . Reparaciones y Mantenimiento d Edificios
. . Arrendamientos
. . Comunicaciones
. . Depreciaciones y Amortizaciones
. . Cuentas Incobrables
1,801,603.00
OTROS INGRESOS
71
.
.
35
7101
.
.
.
Reserva Legal
. Reserva Legal Acumulada
. Reserva Legal09
.
.
.
.
.
.
Utilidades de Ejercicios
. Utilidad del Ejercicio 09
VENTAS
.
.
.
.
.
Ventas de Mercadera
Ventas de Repuestos
Ventas de Mercaderia de Segunda
Devoluciones Sobre Ventas de Mercaderia
Descuentos Sobre Ventas
COSTO DE VENTAS
.
.
.
Productos Financieros
.
(310,000.00)
(310,000.00)
0.00
0.00
0.00
0.00
(7,260,000.00)
(7,260,000.00)
(6,560,000.00)
(550,000.00)
(250,000.00)
50,000.00
50,000.00
3,645,000.00
3,645,000.00
3,280,000.00
165,000.00
200,000.00
2,908,663.00
2,908,663.00
832,500.00
600,000.00
200,000.00
32,500.00
274,560.00
27,500.00
15,000.00
60,000.00
18,000.00
72,460.00
81,600.00
520,056.00
360,000.00
160,056.00
1,281,547.00
24,000.00
17,469.00
15,000.00
600,000.00
400,000.00
30,000.00
67,439.00
127,639.00
(601,247.00)
(601,247.00)
(316,327.00)
7102
7103
7104
7105
.
.
.
.
OTROS GASTOS
81
.
.
.
.
8101
8102
8104
.
.
.
.
Ganancia Cambiara
Intereses sobre DM
Otros Ingresos
Sobrante de Inventario
(42,200.00)
(3,310.00)
(224,410.00)
(15,000.00)
994,978.00
Gastos Financieros
.
.
.
994,978.00
829,100.00
156,678.00
9,200.00
Total Nivel 1:
0.00
Quetzales)
Debe
Haber
Saldo final
0.00
0.00
25,680,249.00
0.00
0.00
7,065,179.00
0.00
0.00
204,310.00
0.00
0.00
15,775.00
0.00
0.00
10,775.00
0.00
0.00
5,000.00
0.00
0.00
104,000.00
0.00
0.00
104,000.00
0.00
0.00
69,510.00
0.00
0.00
69,510.00
0.00
0.00
15,025.00
0.00
0.00
15,025.00
0.00
0.00
3,474,201.00
0.00
0.00
3,322,200.00
0.00
0.00
1,043,700.00
0.00
0.00
669,721.00
0.00
0.00
353,202.00
0.00
0.00
20,777.00
0.00
0.00
346,277.00
0.00
0.00
200,840.00
0.00
0.00
117,734.00
0.00
0.00
27,703.00
0.00
0.00
498,638.00
0.00
0.00
301,261.00
0.00
0.00
176,601.00
0.00
0.00
20,776.00
0.00
0.00
477,862.00
0.00
0.00
301,261.00
0.00
0.00
176,601.00
0.00
0.00
955,723.00
0.00
0.00
602,521.00
0.00
0.00
353,202.00
0.00
0.00
(127,639.00)
0.00
0.00
(127,639.00)
0.00
0.00
111,640.00
0.00
0.00
27,000.00
0.00
0.00
32,640.00
0.00
0.00
52,000.00
0.00
0.00
168,000.00
0.00
0.00
168,000.00
0.00
0.00
693,000.00
0.00
0.00
693,000.00
0.00
0.00
693,000.00
0.00
0.00
2,288,500.00
0.00
0.00
36,500.00
0.00
0.00
20,000.00
0.00
0.00
16,500.00
0.00
0.00
45,000.00
0.00
0.00
45,000.00
0.00
0.00
2,207,000.00
0.00
0.00
2,207,000.00
0.00
0.00
90,000.00
0.00
0.00
90,000.00
0.00
0.00
10,000.00
0.00
0.00
80,000.00
0.00
0.00
315,168.00
0.00
0.00
315,168.00
0.00
0.00
139,371.50
0.00
0.00
175,796.50
0.00
0.00
18,615,070.00
0.00
0.00
4,350,433.00
0.00
0.00
2,024,600.00
0.00
0.00
2,200,000.00
0.00
0.00
(175,400.00)
0.00
0.00
35,833.00
0.00
0.00
110,200.00
0.00
0.00
(74,367.00)
0.00
0.00
90,000.00
0.00
0.00
90,000.00
0.00
0.00
2,200,000.00
0.00
0.00
2,200,000.00
0.00
0.00
14,037,500.00
0.00
0.00
14,037,500.00
0.00
0.00
1,000,000.00
0.00
0.00
1,000,000.00
0.00
0.00
50,000.00
0.00
0.00
50,000.00
0.00
0.00
11,527,500.00
0.00
0.00
200,000.00
0.00
0.00
210,000.00
0.00
0.00
46,373.00
0.00
0.00
46,373.00
0.00
0.00
73,352.00
0.00
0.00
(26,979.00)
0.00
0.00
12,764.00
0.00
0.00
12,764.00
0.00
0.00
12,764.00
0.00
0.00
168,000.00
0.00
0.00
168,000.00
0.00
0.00
200,000.00
0.00
0.00
(32,000.00)
0.00
96,907.86
(17,451,559.86)
0.00
96,907.86
(4,534,903.86)
0.00
0.00
(2,259,000.00)
0.00
0.00
(1,311,000.00)
0.00
0.00
(948,000.00)
0.00
0.00
(335,000.00)
0.00
0.00
(325,000.00)
0.00
0.00
(10,000.00)
0.00
0.00
(750,000.00)
0.00
0.00
(385,000.00)
0.00
0.00
(365,000.00)
0.00
0.00
(115,411.00)
0.00
0.00
(115,411.00)
0.00
0.00
(850,000.00)
0.00
0.00
(80,000.00)
0.00
0.00
(45,000.00)
0.00
0.00
(600,000.00)
0.00
0.00
(35,000.00)
0.00
0.00
(25,000.00)
0.00
0.00
(20,000.00)
0.00
0.00
(10,000.00)
0.00
0.00
(35,000.00)
0.00
0.00
(77,145.00)
0.00
0.00
(67,945.00)
0.00
0.00
(9,200.00)
0.00
0.00
(14,000.00)
0.00
0.00
(14,000.00)
0.00
96,907.86
(134,347.86)
0.00
0.00
(37,440.00)
0.00
96,907.86
(96,907.86)
0.00
0.00
(12,916,656.00)
0.00
0.00
(326,656.00)
0.00
0.00
(45,587.82)
0.00
0.00
(7,600.30)
0.00
0.00
(273,467.88)
0.00
0.00
(2,500,000.00)
0.00
0.00
(208,000.00)
0.00
0.00
(441,000.00)
0.00
0.00
(1,851,000.00)
0.00
0.00
(10,000,000.00)
0.00
0.00
(10,000,000.00)
0.00
0.00
(90,000.00)
0.00
0.00
(90,000.00)
107,692.77
323,390.91
(8,228,689.14)
0.00
0.00
(4,900,000.00)
0.00
0.00
(4,900,000.00)
0.00
0.00
(5,000,000.00)
0.00
0.00
100,000.00
0.00
0.00
(1,583,040.00)
0.00
0.00
(1,583,040.00)
0.00
0.00
(1,583,040.00)
0.00
0.00
(1,219,951.00)
0.00
0.00
(1,219,951.00)
0.00
0.00
(1,219,951.00)
0.00
10,784.91
(320,784.91)
0.00
10,784.91
(320,784.91)
0.00
0.00
(310,000.00)
0.00
10,784.91
(10,784.91)
107,692.77
312,606.00
(204,913.23)
107,692.77
312,606.00
(204,913.23)
107,692.77
312,606.00
(204,913.23)
7,360,000.00
100,000.00
0.00
7,360,000.00
100,000.00
0.00
6,560,000.00
0.00
0.00
550,000.00
0.00
0.00
250,000.00
0.00
0.00
0.00
50,000.00
0.00
0.00
50,000.00
0.00
0.00
3,645,000.00
0.00
0.00
3,645,000.00
0.00
0.00
3,280,000.00
0.00
0.00
165,000.00
0.00
0.00
200,000.00
0.00
0.00
2,908,663.00
0.00
0.00
2,908,663.00
0.00
0.00
1,107,060.00
0.00
0.00
832,500.00
0.00
0.00
600,000.00
0.00
0.00
200,000.00
0.00
0.00
32,500.00
0.00
0.00
274,560.00
0.00
0.00
27,500.00
0.00
0.00
15,000.00
0.00
0.00
60,000.00
0.00
0.00
18,000.00
0.00
0.00
72,460.00
0.00
0.00
81,600.00
0.00
0.00
1,801,603.00
0.00
0.00
520,056.00
0.00
0.00
360,000.00
0.00
0.00
160,056.00
0.00
0.00
1,281,547.00
0.00
0.00
24,000.00
0.00
0.00
17,469.00
0.00
0.00
15,000.00
0.00
0.00
600,000.00
0.00
0.00
400,000.00
0.00
0.00
30,000.00
0.00
0.00
67,439.00
0.00
0.00
127,639.00
0.00
601,247.00
0.00
0.00
601,247.00
0.00
0.00
316,327.00
0.00
0.00
42,200.00
0.00
0.00
3,310.00
0.00
0.00
224,410.00
0.00
0.00
15,000.00
0.00
0.00
0.00
994,978.00
0.00
0.00
994,978.00
0.00
0.00
829,100.00
0.00
0.00
156,678.00
0.00
0.00
9,200.00
0.00
8,068,939.77
8,068,939.77
0.00