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PRACTICA NO. 4
La empresa Vajillas del Norte, S.A. inicia sus operaciones con los sig
Efectivo
Clientes
IVA por acreditar
Almacn
Proveedores
IVA por trasladar
Capital Social
Se pide:
Registrar operaciones en asientos de diario y esquemas de mayor.
CTICA NO. 4
berlas solicitado.
n un Costo de Venta de $1,000 c/u
$4,500 ms IVA.
y esquemas de mayor.
Columna1
Columna2
A
Columna3
Caja
Clientes
IVA por acreditar
Almacn
Proveedores
IVA por trasladar
Capital Social
asientopor apertura
1
Almacn
IVA por Acreditar
Proveedores
compra de mercancia a credito
2
proveedores
almacen
iva trasladado
devolucion por defecto
3
Caja
Ventas
IVA Trasladado
se venden vajillas al contado
3a
costo de ventas
almacen
costo de ventas de vajillas
4
Proveedores
almacen
iva trasladado
concesion de descuento al cliente
5
ventas
iva acreditable
clientes
devolucion de 2 vajillas
5a
costo de venta
almacen
registro de costo de venta
6
transporte
iva soportado
caja
pago de fletes
7
caja
iva por trasladar
clientes
iva trasladado
pago de clientes
8
proveedores
iva acreditable
banco
iva por acreditar
Columna4
Columna5
$356,400.00
$210,000.00
$33,600.00
$200,000.00
$600,000.00
$96,000.00
$104,000.00
$100,000.00
$16,000.00
$116,000.00
$2,320.00
$2,000.00
$320.00
$167,040.00
$144,000.00
$23,040.00
$80,000.00
$80,000.00
$150,336.00
$129,600.00
$20,736.00
$3,600.00
$576.00
$4,176.00
$2,000.00
$2,000.00
$4,500.00
$720.00
$5,220.00
$139,200.00
$19,200.00
$139,200.00
$19,200.00
$131,868.80
$18,188.80
$131,868.80
$18,188.80
A)
3)
Caja
$356,400.00
$167,040.00
A)
$4,176.00 (5
$139,200.00 (7
$210,000.00 $143,376.00
$66,624.00
$5,220.00 (6
7)
A)
1)
$139,200.00
$662,640.00
$657,420.00
$5,220.00
Almacen
$200,000.00
$100,000.00
$2,000.00 (2
$80,000.00 (3a
$129,600.00 (4
(5a
$2,000.00
$302,000.00 $211,600.00
$90,400.00
Capital social
$104,000.00 (A
$0.00 $104,000.00
$104,000.00
Clientes
$210,000.00
2)
4)
8)
Proveedores
$600,000.00 (A
$116,000.00 (1
$2,320.00
$150,336.00
$131,868.80
$284,524.80 $716,000.00
$431,475.20
Iva trasladado
$320.00 (2
$23,040.00 (3
$20,736.00 (4
$19,200.00 (7
$0.00
$63,296.00
$63,296.00
A)
1)
5)
7)
5)
Ventas
$144,000.00 (3
$3,600.00
$3,600.00 $144,000.00
$140,500.00
3a)
6)
6)
Costo de ventas
$80,000.00
$2,000.00 (5a
$80,000.00
$2,000.00
$78,000.00
Iva soportado
$720.00
$720.00
$720.00
Transporte
$4,500.00
$4,500.00
$4,500.00
$0.00
$0.00
8)
Iva acreditable
$18,188.80
$18,188.80
$0.00
$18,188.80
Banco
$131,868.80 (8
$0.00 $131,868.80
$131,868.80