Académique Documents
Professionnel Documents
Culture Documents
1) Maquinarias
_________________________ x _______________________
Depreciacion Maquinaria
980,000
Maquinaria
980,000
2) Castigos de Clientes
__________________________ x ____________________________
Deudas Incobrables
150,000
Clientes
Lts.Protestadas
Doctos Protestadas
______________________ x_________________________________
Banco
150,000
Clientes
Lts.Protestadas
Doctos Protestadas
50,000
50,000
50,000
50,000
50,000
50,000
1,000,000
1,000,000
4) Comisiones Anticipadas
____________________________ x___________________________
Comisiones Anticipadas
Comisiones Ganadas
250,000
250,000
5) Arriendos Anticipadas
_____________________________ x_________________________
Arriendos
300,000
Arriendos Anticipadas
300,000
6) Intereses Acumulados
___________________________ x____________________________
Intereses Financieros
Int. Financieros Acumul.
400,000
400,000
3,230,000
3,230,000
Cuentas
Maquinarias
Clientes
Letras Protestadas
Documentos Protestadas
Gtos. Org. Y Pta Marcha
Arriendos Anticipados
Comisiones Anticipadas
Prestamo Bancarios
Capital
Depreciacion Maquinaria
Deudas Incobrables
Banco
Amortizacion Gtos Org.Pta
Comisiones Ganadas
Arriendos
Intereses Financieros
Inte.Financieros Acumulados
Totales
Perdida Ejercicio
Totales Iguales
S.Deudor
5,000,000
2,000,000
3,000,000
4,000,000
3,000,000
600,000
17,600,000
17,600,000
HOJA DE TRABAJO
S.Acreedor
Debe
Ajustes
Haber
980,000
100,000
100,000
100,000
1,000,000
300,000
500,000
5,000,000
12,100,000
Saldos Ajustados
Deudor
Acreedor
4,020,000
1,900,000
2,900,000
3,900,000
2,000,000
300,000
250,000
Balance
Activo
4,020,000
1,900,000
2,900,000
3,900,000
2,000,000
300,000
250,000
5,000,000
12,100,000
980,000
150,000
150,000
1,000,000
980,000
150,000
150,000
1,000,000
250,000
300,000
400,000
150,000
250,000
300,000
400,000
400,000
400,000
17,600,000
3,230,000
3,230,000
18,000,000
18,000,000
17,600,000
3,230,000
3,230,000
18,000,000
18,000,000
15,170,000
2,580,000
17,750,000
Balance
Pasivo
Resultados
Perdidas
Ganancias
250,000
5,000,000
12,100,000
980,000
150,000
1,000,000
250,000
300,000
400,000
400,000
17,750,000
2,830,000
17,750,000
2,830,000
250,000
2,580,000
2,830,000
Asientos de Ajustes
1) Maquinarias
_________________________ x _______________________
Depreciacion Maquinaria
1,250,000
Dep.Acum.Maquinaria
1,250,000
______________________ x________________________________
Deprec.Acum.Maquinaria
5,000,000
Maquinaria
5,000,000
2) Vehiculos
__________________________ x ____________________________
Depreciacion Vehiculos
1,250,000
Dep. Acum.Vehiculos
1,250,000
___________________________ x____________________________
Depreciacion Acum.Vehiculos
5,000,000
Vehiculos
5,000,000
50,000
1,000,000
1,000,000
5) Castigos de Clientes
______________________________ x ___________________________________
Estimacion Deudas Incobrables
700,000
A.B.A.
100,000
Clientes
400,000
Letras Protestadas
200,000
Documentos Protestadas
200,000
__________________________
x_______________________________________
Deudas Incobrables
Estima.Deudas Incobrables
800,000
800,000
6) Arriendos Anticipados
__________________________ x________________________________________
Arriendos
600,000
Arriendos Anticipados
600,000
7) Comisiones Anticipadas
_____________________________ x_____________________________________
Comisiones Anticipadas
Comisiones Ganadas
400,000
400,000
50,000
50,000
_____________________________ x_____________________________________
Letras Protestadas
Lts. En Cobranza
50,000
50,000
9) Conciliacion Bancaria
__________________________________ x________________________________
Documentos Protestadas
50,000
Banco
50,000
____________________________ x______________________________________
Linea Sobregiro
100,000
Intereses Financieros
10,000
Banco
110,000
___________________________ x______________________________________
Comisiones Bancarias
5,000
Banco
5,000
____________________________ x______________________________________
Banco
50,000
Letras en Cobranza
50,000
____________________________ x______________________________________
Banco
100,000
Linea Sobregiro
100,000
16,615,000
16,615,000
Cuentas
S.Deudor
Maquinarias
Vehiculos
Clientes
Letras Protestadas
Documentos Protestadas
Gtos. De Organizacin
Comisiones Anticipadas
Arriendos Anticipadas
Letras en Cobranza
Letras por Cobrar
Banco
Dep. Acumulada Maquinaria
Dep. Acumulada Vehiculos
Amor.Acum.Gtos.Organiz.
Estimacion Deudas Incobrab.
Linea Sobregiro
Capital
Depreciacion Maquinaria
Depreciacion Vehiculos
Amortiz.Gtos Org. Pta Marcha
A.B.A.
Deudas Incobrables
Arriendos
Comisiones Ganadas
Intereses Financieros
Comisiones Bancarias
15,400,000
10,500,001
4,000,000
2,000,000
2,000,000
7,000,000
Totales
Perdida Ejercicio
Totales Iguales
49,600,001
1,200,000
2,000,000
1,500,000
4,000,000
49,600,001
HOJA DE TRABAJO
S.Acreedor
1,200,000
Ajustes
Debe
Haber
5,000,000
5,000,000
400,000
100,000
200,000
50,000
200,000
400,000
100,000
4,000,000
4,000,000
4,000,000
700,000
500,000
35,200,001
150,000
5,000,000
5,000,000
700,000
100,000
600,000
150,000
100,000
165,000
1,250,000
1,250,000
1,000,000
800,000
100,000
1,250,000
1,250,000
1,000,000
100,000
800,000
600,000
400,000
10,000
5,000
Saldos Ajustados
Deudor
Acreedor
10,400,000
5,500,001
3,600,000
1,900,000
1,850,000
7,000,000
800,000
600,000
1,950,000
1,400,000
3,985,000
250,000
250,000
5,000,000
800,000
500,000
35,200,001
1,250,000
1,250,000
1,000,000
100,000
800,000
600,000
400,000
10,000
5,000
49,600,001
###
### 43,200,001
43,200,001
49,600,001
###
### 43,200,001
43,200,001
Balance
Activo
10,400,000
5,500,001
3,600,000
1,900,000
1,850,000
7,000,000
600,000
1,950,000
1,400,000
3,985,000
38,185,001
4,615,000
42,800,001
Balance
Pasivo
Resultados
Perdidas
Ganancias
800,000
250,000
250,000
5,000,000
800,000
500,000
35,200,001
1,250,000
1,250,000
1,000,000
100,000
800,000
600,000
400,000
10,000
5,000
42,800,001
5,015,000
42,800,001
5,015,000
400,000
4,615,000
5,015,000
Asientos de Ajustes
1) Castigos de Clientes
_________________________ x _______________________
Estimacion Deudas Incobrables
450,000
Ajuste Balance Anterior
50,000
Clientes
______________________ x________________________________
Deudas Incobrables
600,000
Estimacion D.Incobrables
500,000
600,000
2) Maquinarias
__________________________ x ____________________________
Depreciacion Maquinarias
1,916,667
Dep.Acum.Maquinarias
1,916,667
___________________________ x____________________________
Deprec.Acum.Maquinarias
6,000,000
Maquinarias
6,000,000
5) Conciliacion Bancaria
______________________________ x ___________________________________
Doctos. Protestados
Banco
200,000
200,000
____________________________ x ______________________________________
Banco
200,000
Proveedores
200,000
____________________________ x______________________________________
Banco
200,000
Doctos. Protestados
200,000
__________
Cuentas
Gastos Generales
Capital
Gtos.Org. Y Pta Marcha
Costos Ventas
Ventas
Banco
Provision Impuesto renta
P.P.M.
Maquinarias
Doctos. Protestadas
Clientes
Arriendos
Deprec.Acum.Maquinarias
Amortiz.Acum.Gtos Organiza
Estimacion Deudas Incobrab.
Proveedores
Ajuste Balance Anterior
Deprec. Maquinarias
Amortiz.Gtos Organizacin
Impuesto renta
Deudas Incobrables
Totales
Perdida Ejercicio
Totales Iguales
S.Deudor
450,000
4,000,000
4,500,000
4,500,000
1,200,000
16,500,000
500,000
5,500,000
500,000
37,650,000
37,650,000
HOJA DE TRABAJO
S.Acreedor
Debe
Ajustes
Haber
18,650,000
4,000,000
6,500,000
1,050,000
600,000
1,050,000
200,000
4,500,000
3,000,000
450,000
3,500,000
6,000,000
4,000,000
450,000
50,000
1,916,667
1,000,000
1,500,000
600,000
200,000
1,500,000
1,200,000
6,000,000
200,000
500,000
1,916,667
1,000,000
600,000
200,000
50,000
Saldos Ajustados
Deudor
Acreedor
450,000
18,650,000
0
4,500,000
0
6,500,000
4,900,000
0
1,500,000
0
###
500,000
5,000,000
500,000
416,667
0
600,000
3,700,000
0
1,916,667
1,000,000
1,500,000
600,000
37,650,000
###
###
### 31,366,667
37,650,000
###
###
### 31,366,667
Balance
Activo
4,900,000
0
###
500,000
5,000,000
###
3,966,667
###
Balance
Pasivo
Resultados
Perdidas
Ganancias
450,000
18,650,000
0
0
4,500,000
6,500,000
0
1,500,000
0
0
0
500,000
416,667
600,000
3,700,000
0
0
0
0
1,916,667
1,000,000
1,500,000
600,000
24,866,667
24,866,667
### 6,500,000
3,966,667
###
###
Asientos de Ajustes
1) Maquinarias
_________________________ x _______________________
Depreciacion Maquinarias
250,000
Maquinarias
250,000
2) Arriendos Anticipados
__________________________ x ____________________________
Arriendos
600,000
Arriendos Anticipados
600,000
3) Comisiones Anticipadas
_________________________ x_______________________________
Comisiones Anticipadas
300,000
Comisiones Ganadas
300,000
4) Castigos de Clientes
________________________________ x__________________________________
Deudas Incobrables
400,000
Clientes
400,000
Cuentas
S.Deudor
Banco
Maquinarias
Arriendos Anticipados
Comisiones Anticipadas
Clientes
Gtos.Org. Y Pta Marcha
Capital
Costos Ventas
Ventas
Gastos Generales
Depreciacion Maquinaria
Arriendos
Comisiones Ganadas
Deudas Incobrables
Amortizacion Gtos Org.Marcha
Impuesto renta
Provision Impuesto renta
4,500,000
10,000,000
1,200,000
Totales
Perdida Ejercicio
Totales Iguales
27,700,000
4,000,000
1,000,000
4,500,000
2,500,000
__________
27,700,000
HOJA DE TRABAJO
S.Acreedor
Debe
Ajustes
Haber
1,200,000
Saldos Ajustados
Deudor
Acreedor
4,500,000
9,750,000
600,000
300,000
3,600,000
0
0
0
21,100,000
4,500,000
0
0
6,000,000
2,500,000
250,000
600,000
300,000
400,000
1,000,000
1,200,000
1,200,000
250,000
600,000
600,000
300,000
400,000
1,000,000
21,100,000
6,000,000
250,000
600,000
300,000
400,000
1,000,000
1,200,000
27,700,000
3,750,000
3,750,000
### 28,900,000
27,700,000
3,750,000
3,750,000
### 28,900,000
Balance
Activo
4,500,000
9,750,000
600,000
0
3,600,000
0
0
###
4,150,000
###
Balance
Pasivo
Resultados
Perdidas
Ganancias
0
0
300,000
0
21,100,000
0
4,500,000
6,000,000
2,500,000
250,000
600,000
300,000
400,000
1,000,000
1,200,000
1,200,000
22,600,000
22,600,000
### 6,300,000
4,150,000
###
###
Asientos de Ajustes
1) Arriendos Anticipados
_________________________ x _______________________
Arriendos
200,000
Arriendos Anticipados
200,000
2) Comisiones Anticipados
__________________________ x ____________________________
Comisiones Anticipadas
3,600,000
Comisiones Ganadas
3,600,000
3) Castigos de Clientes
_________________________ x_______________________________
Banco
600,000
Clientes
300,000
Doctos. Protestados
300,000
_____________________________ x___________________________
Deudas Incobrables
800,000
Clientes
480,000
Doctos. Protestados
320,000
4) Maquinarias
________________________________ x__________________________________
Depreciacion Maquinarias
2,733,333
Maquinarias
2,733,333
7) Conciliacion Bancaria
________________________________ x__________________________________
Documentos Protestados
200,000
Banco
200,000
_____________________________ x ___________________________________
Cheques a Fecha
300,000
Banco
300,000
_______________________________ x __________________________________
Banco
300,000
Letras en Cobranza
300,000
____________________________
Banco
Proveedor
x_____________________________________
200,000
200,000
Cuentas
Gastos Generales
Capital
Gtos.Org.yPta Marcha
Letras en Cobranza
Costos Ventas
Ventas
Banco
Provision I. Renta
P.P.M.
Maquinarias
Doctos. Protestadas
Clientes
Comisiones Anticipadas
Arriendos Anticipados
Cheques a Fecha
Arriendos
Comisiones Ganadas
Depreciacion Maquinarias
Gtos. Grles Acumulados
Impuesto renta
Proveedores
Amortizacion Gtos Org.Pta
Deudas Incobrables
S.Deudor
1,150,000
1,000,000
1,200,000
4,500,000
4,000,000
3,200,000
10,000,000
3,500,000
4,200,000
2,400,000
__________
Totales
Perdida Ejercicio
Totales Iguales
35,150,000
35,150,000
__________
__________
1,000,000
HOJA DE TRABAJO
S.Acreedor
Ajustes
Debe
Haber
280,000
19,050,000
1,000,000
300,000
8,500,000
3,500,000
1,100,000
3,500,000
200,000
3,600,000
800,000
3,000,000
3,200,000
2,733,333
620,000
780,000
3,600,000
200,000
500,000
300,000
200,000
3,600,000
2,733,333
280,000
3,000,000
200,000
1,000,000
800,000
Saldos Ajustados
Deudor
Acreedor
1,430,000
19,050,000
0
900,000
4,500,000
8,500,000
4,300,000
3,000,000
0
7,266,667
3,080,000
3,420,000
0
2,200,000
200,000
200,000
3,600,000
2,733,333
280,000
3,000,000
200,000
1,000,000
800,000
35,150,000
###
###
### 34,830,000
35,150,000
###
###
### 34,830,000
Balance
Activo
900,000
4,300,000
0
7,266,667
3,080,000
3,420,000
2,200,000
###
1,563,333
###
Balance
Pasivo
Resultados
Perdidas
Ganancias
1,430,000
19,050,000
0
4,500,000
8,500,000
3,000,000
200,000
200,000
3,600,000
2,733,333
280,000
3,000,000
200,000
1,000,000
800,000
22,730,000
22,730,000
###
###
1,563,333
###
###
Asientos de Ajustes
1) Seguros
_________________________ x _______________________
Seguros
1,100,000
Seguros Vigentes
1,100,000
3) Gastos Acumulados
_________________________ x_______________________________
Gastos Acumulados
550,000
Gastos Generales
100,000
Ajuste Bce Anterior
50,000
Banco
600,000
4) Comisiones Anticipadas
________________________________ x__________________________________
Comisiones Anticipadas
600,000
Comisiones Ganadas
600,000
5) Vehiculos
______________________________ x ___________________________________
Depreciacion de Vehiculos
1,016,667
Dep. Acumulada Vehiculos
1,016,667
_________________________ x________________________________________
Depreciacion Acum. Vehiculos
3,000,000
Vehiculos
3,000,000
6) Maquinarias
_______________________________ x_________________________________
Deprecacion de Maquinarias
1,091,667
Deprec. Acumul. Maquinarias
1,091,667
_______________________________ x_________________________________
Deprec. Acum. Maquinarias
4,000,000
Maquinarias
4,000,000
Cuentas
500,000
500,000
___________________
3,000,000
__________
3,000,000
Mercaderias
Costo Ventas
Ventas
Gastos Generales
Seguros Vigentes
Gtos.Org.yPta Marcha
Banco
Doctos Protestados
Vehiculos
Maquinarias
Letras Por cobrar
P.P.M.
Amortiz.Acum.Gtos Org.
Gtos.Grles Acumulados
Comisiones Anticipadas
Proveedores
Dep. Acum.Vehiculos
Dep. Acum. Maquinarias
Provision I. Renta
Capital
Seguros
Amortiz.Gtos.Org.yPta Marcha
Ajuste Balance Anterior
Comisiones Ganadas
Depreciacion Vehiculos
Depreciacion Maquinarias
Totales
Perdida Ejercicio
Totales Iguales
S.Deudor
2,500,000
1,500,000
700,000
1,200,000
3,000,000
4,000,000
200,000
13,200,000
13,500,000
550,000
3,000,000
43,350,000
43,350,000
HOJA DE TRABAJO
S.Acreedor
Debe
Ajustes
Haber
3,000,000
100,000
1,100,000
3,000,000
600,000
100,000
3,000,000
4,000,000
100,000
2,500,000
550,000
1,200,000
1,500,000
2,400,000
3,200,000
3,000,000
26,000,000
3,000,000
550,000
600,000
500,000
3,000,000
4,000,000
1,016,667
1,091,667
1,100,000
500,000
50,000
600,000
1,016,667
1,091,667
Saldos Ajustados
Deudor
Acreedor
2,500,000
1,500,000
3,000,000
800,000
100,000
0
3,400,000
300,000
###
9,500,000
450,000
3,000,000
0
0
600,000
1,500,000
416,667
291,667
3,000,000
26,000,000
1,100,000
500,000
50,000
600,000
1,016,667
1,091,667
43,350,000
###
###
### 35,458,334
43,350,000
###
###
### 35,458,334
Balance
Activo
2,500,000
100,000
3,400,000
300,000
###
9,500,000
450,000
3,000,000
###
2,358,334
###
Balance
Pasivo
Resultados
Perdidas
Ganancias
1,500,000
3,000,000
800,000
600,000
1,500,000
416,667
291,667
3,000,000
###
1,100,000
500,000
50,000
600,000
1,016,667
1,091,667
### 6,008,334
### 6,008,334
3,650,000
2,358,334
6,008,334