DENOMINACION SOCIAL

POOL SAC
RUC 20121373
PERIODO 2016

SALDO INICIAL MOVIMIENTOS SUMAS DEL MAYOR

CUENTA
DEBE HABER DEUDOR ACREEDOR debe haber
10 S/. 32,000.00 S/. 165,307.00 S/. 85,654.00 S/. 197,307.00 S/. 85,654.00
12 S/. 112,060.00 S/. 153,400.00 S/. 122,720.00 S/. 265,460.00 S/. 122,720.00
16 S/. 59,050.00 S/. 34,650.00 S/. 31,185.00 S/. 93,700.00 S/. 31,185.00
19 S/. - S/. -
20 S/. 23,900.00 S/. 54,700.00 S/. 51,000.00 S/. 78,600.00 S/. 51,000.00
33 S/. 36,099.00 S/. 43,567.00 S/. 3,500.00 S/. 79,666.00 S/. 3,500.00
37 S/. 13,450.00 S/. 13,450.00 S/. -
39 S/. 7,800.00 S/. 3,000.00 S/. 4,691.00 S/. 3,000.00 S/. 12,491.00
40 S/. 13,600.00 S/. 17,113.00 S/. 15,170.00 S/. 17,113.00 S/. 28,770.00
41 S/. 6,800.00 S/. 14,590.00 S/. 23,082.00 S/. 14,590.00 S/. 29,882.00
42 S/. 11,900.00 S/. 43,980.00 S/. 96,200.00 S/. 43,980.00 S/. 108,100.00
44 S/. 12,450.00 S/. 43,980.00 S/. 75,690.00 S/. 43,980.00 S/. 88,140.00
45 S/. 35,200.00 S/. - S/. 35,200.00
50 S/. 97,340.00 S/. - S/. - S/. - S/. 97,340.00
58 S/. 31,909.00 S/. - S/. - S/. - S/. 31,909.00
 59 S/. 59,560.00 S/. - S/. - S/. - S/. 59,560.00
60 S/. 54,700.00 S/. 54,700.00 S/. -
61 S/. 54,700.00 S/. - S/. 54,700.00
62 S/. 12,908.00 S/. 12,908.00 S/. -
63 S/. 13,987.00 S/. 13,987.00 S/. -
64 S/. 6,542.00 S/. 6,542.00 S/. -
65 S/. 6,500.00 S/. 6,500.00 S/. -
655 S/. 12,341.00 S/. 12,341.00 S/. -
66 S/. 3,679.00 S/. 3,679.00 S/. -
67 S/. 432.00 S/. 432.00 S/. -
68 S/. 4,691.00 S/. 4,691.00 S/. -
69 S/. 51,000.00 S/. 51,000.00 S/. -
69111
69112
69113
6911
695 S/. - S/. -
70 S/. 130,000.00 S/. - S/. 130,000.00
73 S/. 13,949.00 S/. - S/. 13,949.00
74 S/. 3,215.00 S/. 3,215.00 S/. -
75 S/. 27,654.00 S/. - S/. 27,654.00
77 S/. 9,087.00 S/. - S/. 9,087.00
78 S/. 4,691.00 S/. - S/. 4,691.00
79 S/. 39,937.00 S/. - S/. 39,937.00
94 22314 S/. 22,314.00 S/. -
95 S/. 22,314.00 S/. 22,314.00 S/. -
S/. 276,559.00 S/. 276,559.00 S/. 788,910.00 S/. 788,910.00 S/. 1,065,469.00 S/. 1,065,469.00
S/. - S/. - S/. -

62,348.00

12,908.00
 BALANZA DE COMPROBACION
Expresado en soles S/.

910,266.64

42,135.73

404,316.18 362,180.46
AJUSTES SALDOS FINALES ESTADO DE SITUACION FINANCIERA

DEBE HABER DEBE HABER ACTIVO PASIVO Y PA

S/. 10,800.00 S/. 25,340.00 S/. 97,113.00 S/. - S/. 97,113.00 S/. -
S/. 10,800.00 S/. 14,576.00 S/. 138,964.00 S/. - S/. 138,964.00 S/. -
S/. - S/. - S/. 62,515.00 S/. - S/. 62,515.00 S/. -
S/. - S/. - S/. - S/. - S/. - S/. -
S/. 2,285.71 S/. 13,437.53 S/. 16,448.18 S/. - S/. 16,448.18 S/. -
S/. - S/. - S/. 76,166.00 S/. - S/. 76,166.00 S/. -
S/. - S/. 340.00 S/. 13,110.00 S/. - S/. 13,110.00 S/. -
S/. - S/. 4,720.00 S/. - S/. 14,211.00 S/. - S/. 14,211.00
S/. 576.00 S/. 1,647.46 S/. - S/. 12,728.46 S/. - S/. 12,728.46
S/. - S/. - S/. - S/. 15,292.00 S/. - S/. 15,292.00
S/. - S/. - S/. - S/. 64,120.00 S/. - S/. 64,120.00
S/. 13,000.00 S/. 13,000.00 S/. - S/. 44,160.00 S/. - S/. 44,160.00
S/. 12,340.00 S/. - S/. - S/. 22,860.00 S/. - S/. 22,860.00
S/. - S/. 23,824.00 S/. - S/. 121,164.00 S/. - S/. 121,164.00
S/. - S/. - S/. - S/. 31,909.00 S/. - S/. 31,909.00
S/. 23,824.00 S/. - S/. - S/. 35,736.00 S/. - S/. 35,736.00
S/. - S/. - S/. 54,700.00 S/. -
S/. 64,437.53 S/. 2,285.71 S/. 7,451.82 S/. -
S/. 13,000.00 S/. - S/. 25,908.00 S/. -
S/. - S/. - S/. 13,987.00 S/. -
S/. - S/. - S/. 6,542.00 S/. -
S/. - S/. - S/. 6,500.00 S/. -
S/. - S/. - S/. 12,341.00 S/. -
S/. - S/. - S/. 3,679.00 S/. -
S/. 340.00 S/. - S/. 772.00 S/. -
S/. 4,720.00 S/. - S/. 9,411.00 S/. -
S/. - S/. 51,000.00 S/. - S/. -
S/. 2,285.71 S/. 2,285.71 S/. - S/. -
S/. 6,537.53 S/. 6,537.53 S/. - S/. -
S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. -
S/. 6,900.00 S/. 6,900.00 S/. - S/. -
S/. 3,200.00 S/. 9,152.54 S/. - S/. 135,952.54
S/. - S/. - S/. - S/. 13,949.00
S/. - S/. - S/. 3,215.00 S/. -
S/. - S/. - S/. - S/. 27,654.00
S/. - S/. - S/. - S/. 9,087.00
S/. 9,411.00 S/. 4,720.00 S/. - S/. -
S/. 52,937.00 S/. 13,000.00 S/. - S/. -
S/. 4,720.00 S/. 27,034.00 S/. - S/. -
S/. 13,000.00 S/. 35,314.00 S/. - S/. -
S/. 255,114.49 S/. 255,114.49 S/. 548,823.00 S/. 548,823.00 S/. 404,316.18 S/. 362,180.46
S/. - RESULTADOS DEL EJERCICIO S/. 42,135.73
S/. 404,316.18 S/. 404,316.18

51,000.00 -5,052.15

0.00 UAPI
PARTIC. TRAB.8%
UAI

=
 42,135.73 42,135.73

144,506.82 186,642.54 146,792.53 188,928.26

RESULTADOS POR NATURALEZA RESULTADOS POR FUNCION

PÉRDIDAS GANANCIAS PERDIDA GANANCIA

S/. 54,700.00 S/. -
S/. 7,451.82 S/. -
S/. 25,908.00 S/. -
S/. 13,987.00 S/. -
S/. 6,542.00 S/. -
S/. 6,500.00 S/. -
S/. 12,341.00 S/. - S/. 12,341.00 S/. -
S/. 3,679.00 S/. - S/. 3,679.00 S/. -
S/. 772.00 S/. - S/. 772.00 S/. -
S/. 9,411.00 S/. - S/. -
S/. - S/. - S/. 51,000.00 S/. -
S/. 2,285.71
S/. 6,537.53

S/. - S/. - S/. -

S/. - S/. - S/. 6,900.00 S/. -
S/. - S/. 135,952.54 S/. - S/. 135,952.54
S/. - S/. 13,949.00 S/. - S/. 13,949.00
S/. 3,215.00 S/. - S/. 3,215.00 S/. -
S/. - S/. 27,654.00 S/. - S/. 27,654.00
S/. - S/. 9,087.00 S/. - S/. 9,087.00
S/. - S/. - S/. - S/. -
S/. - S/. - S/. - S/. -
S/. - S/. - S/. 27,034.00 S/. -
S/. - S/. - S/. 35,314.00 S/. -
S/. 144,506.82 S/. 186,642.54 S/. 146,792.53 S/. 188,928.26
###
S/. 42,135.73 S/. 42,135.73
S/. 186,642.54 S/. 186,642.54 S/. 188,928.26 S/. 188,928.26
0.00

42,135.73
3,370.86
38,764.87

0.00
part
impus
neto

#REF!
#REF!
se omitio el pago de las obligaciones financieras por S/ 12340 y el respectivo reconocimientp del gasto financie
pago

debe haber
45 12340
10 12340

reconocimiento del gasto financiero por intereses

67 340
37 340

Se realiza devolucion de mercaderias por valor 3200 MU 40%(margen de utilidad)

devolucion de mercaderias MU 40% pendiente de devolucion de pago

70 3200
40 576
12 3776

20 2286
69111 2286

12 0
10 0
se capitalizo los resultados no distribuidos del ejercicio anterior en un 40%
capitalizacion de utilidades

59 23824
50 23824

mermas desvalorizacion
695 6900
20 6900

Se omitio gasto de depreciacion de escritorios valorizados en 23600

depreciacion
escritorios 23600
depreciacion 4720 no regsitrado
 68 4720
39 4720

94 4720
78 4720

Se pago dietas al directorio por un monto de 13000

GASTO DE DIRECTORIOS

62 13000
44 13000

44 13000
10 13000

95 13000
79 13000

Se omitio ventas por el precio de 10800

OMISION DE VENTAS

12 10800
40 1647
70 9153

69112 6538
20 6537.53

10 10800
12 10800

estimacion de cobranza dudosa

19
12

61 51000
69 51000
 61 6900
695 6900

69111 2286
61 2286

61 6538
69112 6538
econocimientp del gasto financiero 12000 y el interes 340

10 50000
37 13450 1120.83333
451 50000
455 13450

67
37
67
37

12

10

4
5

10
13000
10800
10800

21600 13000

12
10800 3776
10800
0
 costo de ventas

69
inv inicial 23900
compras 54700

inv final -16448.184

devoluciones -2286
desmedros -6900

costo de vent 52966.1017

1 se omitio el pago de las obligaciones financieras por S/ 12340 y el respectivo reconocimientp del gasto fina
2 Se realiza devolucion de mercaderias por valor 3200 MU 40%
3 se capitalizo los resultados no distribuidos del ejercicio anterior en un 40%
4 Al revisar las mercaderias Se reconocio una desvalorizacion de mercaderias por 6900 por concepto de merma
5 Se omitio gasto de depreciacion de escritorios valorizados en 23600
6 Se pago dietas al directorio por un monto de 13000
7 Se omitio ventas por el precio de 10800
8 se recononocio estimacion de cuentas por cobrar dudosas por 1360
econocimientp del gasto financiero 12000 340

6900 por concepto de mermas

 61 51000
69 51000
78 9411
79 52937
94 27034
95 35314
70 135952.542
73 13949
74 3215
75 27654
77 9087
891 183427.542
891 141291.816
60 54700
61 7451.81598
62 25908
63 13987
64 6542
65 18841
66 3679
67 772
68 9411
891 42135.7264
4017 12430.0393
591 29705.6871
suma 483418.085 483418.085
CIERRE
39 14211
40 25158.4969
41 15292
42 64120
44 44160
45 22860
50 121164
58 31909
59 65441.6871
10 97113
12 138964
16 62515
20 16448.184
33 76166
37 13110

SUMAS 1371152.35 1371152.35

0