Professional Documents
Culture Documents
100,000
55,000
5,000
40,000
710,000
50,000
30,000
25,000
(5,000)
860,000
PASIVO Y PATRIMONIO
21 OBLIGACIONES C/EL PBLICO
2102.01 Depsitos de ahorros
activos
347,000
2104.02 Tributos
retenidos
3,000
24 ADEUDOS Y OBLIG. FIN A CORTO PLAZO
2402.02 Adeud. por Prestam. Ord.
31 CAPITAL SOCIAL
3101.02.01 Aporte en efectivo
38 RESULTADOS ACUMULADOS
3801.02 Util. Acc. Sin Acuerdo Cap.
TOTAL PASIVO Y PATRIMONIO
350,000
200,000
290,000
20,000
860,000
14
43
11
CUADROS DE PROVISIONES
DEPRECIACION DEL ACTIVO FIJO
ACTIVO
VALOR
Moviliario
Eq. de computo
TOTAL
30,000
24,050
54,050
DEPRECIACIN
ANUAL
MENSUAL
TASA
10%
25%
3,000
6,013
9,013
%
8.33%
8.33%
CTS
541.45
541.45
1,082.90
250
501
751
BENEFICIOS SOCIALES
REMUNERACIN COMPUTABLE
IMPORTE
Sueldos
Gratificaciones
TOTAL
6,500
6,500
13,000
PLANILLA DE REMUNERACIONES
SUELDO
GARTIF.
TOTAL REMUNER.
6,500
6,500
13,000
DESCTO. TRAB.
ONP
1,690
DETRACCIONES
RESULTADO NETO DEL EJERCICIO
Participacin de los trabajadores
Impuesto a la Renta
Reserva Legal
UTILIDAD NETA DEL EJERCICIO
13%
5%
30%
10%
NETO A PAGAR
APORTE EMPLEADOR
9%
ESSALUD
11,310
1,170
126,601.61
CTA.
66
6,330.08
36,081.46
8,419.01
75,771.07
4511.08
68
3312
39
14
14
14
14
14
29
84
83
16
14
11
29
51
18
16
11
11
11
29
19
21
11
45
19
19
21
11
45
19
15
11
45
11
12
51
11
12
11
21
57
44
18
46
18
18
15
11
44
45
18
25
21
11
45
21
25
25
11
66
69
69
67
68
69
33
69
39
45
68
21
25
69
41
44
45
51
57
69
69
66
21
24
25
29
31
33
38
39
11
14
15
18
19
11
14
18
21
LIBRO DIARIO
-------------- 1 ---------------DISPONIBLE
1101 CAJA
1102 BANCO CENTRAL DE RESERVA DEL PERU
1104 BANCOS Y OTRAS INST. FINAN. DEL PAIS
CREDITOS
1401 CREDITOS VIGENTES
1411.01 Crditos comerciales
INMUEBLES, MOVILIARIO Y EQUIPO
1803 MOVILIARIO Y EQUIPO
1813.01 Moviliario
1813.02 Equipos de computacin
1809 (DEPRECIACIN ACUM. INM. MOV. Y EQ.)
OBLIGACIONES CON EL PBLICO
2102 OBLIGACIONES POR CUENTAS DE AHORRO
2112.01 Depsitos de ahorros activos
2104 OBLIGACIONES CON INST. RECAUDADORAS DE TRIBUTOS
2114.02 Tributos retenidos
1
100,000.00
55,000.00
5,000.00
40,000.00
710,000.00
50,000.00
30,000.00
25,000.00
(5,000.00)
350,000.00
347,000.00
3,000.00
200,000.00
290,000.00
20,000.00
130,000.00
130,000.00
50,000.00
50,000.00
14,000.00
14,000.00
1,054,000.00 1,054,000.00
14
14
14
14
2
1,054,000.00 1,054,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,300.00
6,000.00
300.00
1,084,300.00 1,084,300.00
12
11
11
12
12
12
51
3
1,084,300.00 1,084,300.00
100,000.00
100,000.00
102,000.00
100,000.00
2,000.00
2,000.00
2,000.00
150,000.00
150,000.00
100,000.00
100,000.00
100,000.00
1,638,300.00 1,538,300.00
14
14
29
84
4
1,638,300.00 1,538,300.00
100,000.00
24,000.00
24,000.00
150,000.00
150,000.00
150,000.00
124,000.00
100,000.00
24,000.00
26,000.00
24,000.00
24,000.00
150,000.00
2,136,300.00 1,986,300.00
11
11
11
29
19
21
11
45
19
19
21
5
2,136,300.00 1,986,300.00
150,000.00
3,260.00
3,260.00
200.00
200.00
1,000.00
190.00
1,190.00
44.44
44.44
1,250.00
237.50
2,142,481.94 2,140,994.44
6
2,142,481.94 2,140,994.44
1,487.50
600.00
600.00
15
11
45
11
12
51
11
12
11
300.00
300.00
100.00
100.00
1,200.00
1,200.00
1,200.00
1,200.00
357.00
2,146,238.94 2,145,881.94
7
2,146,238.94 2,145,881.94
57.00
300.00
19.79
19.79
430.21
519.79
950.00
500.00
500.00
751.04
250.00
501.04
1,082.90
751.04
2,149,542.68 2,148,459.78
25
21
11
45
21
25
25
11
66
69
69
8
2,149,542.68 2,148,459.78
1,082.90
3,000.00
3,000.00
14,170.00
6,500.00
6,500.00
1,170.00
2,860.00
1,170.00
1,690.00
11,310.00
5,655.00
5,655.00
126,601.61
126,601.61
42,411.54
2,341,380.83 2,298,969.29
67
68
69
33
69
39
45
68
21
25
69
41
44 DEPRECIACIN DE INM. MOV. Y EQUIPO Y AMORTIZ.
45 GASTOS DE ADMINISTRACIN
P/saldar las cuentas de la clase 4 y determinar el
resultado de operacin.
-------------- AA7 ------------51 INGRESOS FINANCIEROS
57 VENTAS
69 RESULTADO NETO DEL EJERCICIO
P/saldar las cuentas de la clase 5 y determinar el
resultado de operacin.
-------------- AA8 -------------------------- VAN ------------
9
2,341,380.83 2,298,969.29
6,330.08
36,081.46
8,419.01
8,419.01
75,771.07
75,771.07
6,330.08
36,081.46
36,081.46
6,330.08
30,768.18
14,000.00
770.83
15,997.34
157,500.00
300.00
157,800.00
2,656,550.62 2,656,550.62
10
2,656,550.62 2,656,550.62
126,601.61
126,601.61
386,653.86
150,000.00
11,985.08
200.00
290,000.00
8,419.01
20,000.00
75,771.07
137,824.50
604,000.00
800.00
198,798.96
1,605.56
3,726,181.25 3,726,181.25
MAYORES
(01)
(01)
(03)
(04)
(06)
(07)
(12)
(13)
11 DISPONIBLE
100,000.00 50,000.00
130,000.00 14,000.00
6,300.00 100,000.00
102,000.00 26,000.00
3,260.00
200.00
1,200.00
357.00
(01)
(04)
(02)
(04)
(04)
(12)
(05)
(04)
(01)
(04)
(03)
(12)
(03)
(03)
3,260.00
1,190.00
1,487.50
300.00
100.00
(06)
(05)
(08)
(05)
(09)
(05)
500.00
3,000.00
5,655.00
343,317.00 205,492.50
(14)
137,824.50 137,824.50
(AC1)
(10)
(11)
(15)
(10)
(16)
(14)
50,000.00
519.79
19.79
950.00
751.04
(05)
150,000.00
200,519.79
1,720.83
198,798.96 198,798.96
(13)
(08)
(13)
(09)
19 OTROS ACTIVOS
1,000.00
44.44
1,250.00
600.00
2,250.00
1,605.56
(15)
644.44
1,605.56
14 CREDITOS
710,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
100,000.00
100,000.00
24,000.00
952,000.00
604,000.00
100,000.00
100,000.00
124,000.00
348,000.00
604,000.00
(08)
(08)
(09)
(09)
(15)
(AC1)
(01)
(16)
(AA5)
(AC1)
31 CAPITAL SOCIAL
290,000.00 290,000.00
5,655.00
11,985.08
33
(01)
(05)
(05)
(05)
(AC1)
150,000.00 150,000.00
(05)
190.00 350,000.00
237.50
57.00
3,000.00 1,082.90
2,860.00
(01)
(13)
(15)
(16)
(AC1)
29 OTROS PASIVOS
17,640.08
11,985.08
RESERVAS
8,419.01
8,419.01
(AA5)
3,427.50 390,081.36
386,653.86 386,653.86
(16)
(05)
(AC1)
(AC1)
(03)
3,427.50 353,999.90
(AC1)
24 ADEUDOS Y
OBLIG. FIN A C/P
50,000.00 200,000.00
150,000.00 150,000.00
(03)
21 OBLIGACIONES CON
EL PBLICO
(AC1)
(01)
(03)
ADJUDICADOS
36,081.46
(AC1)
(03)
16 BIENES REALIZABLES
(AC1)
(05)
(13)
12 FONDOS INTERB.
100,000.00 100,000.00
2,000.00
2,000.00
1,200.00
1,200.00
103,200.00 103,200.00
24,000.00
24,000.00
200.00
24,000.00
200.00
(05)
(07)
24,200.00
200.00
38 RESULTADOS
ACUMULADOS
(AA3)
(AC1)
20,000.00
20,000.00
(01)
MAYORES
39 RESULTADO NETO
DEL EJERCICIO
(AC1)
75,771.07
75,771.07
41 GASTOS FINANCIEROS
(AA4)
(02)
44 DEPRECIACIN
INM. MAQ. EQ.
(13)
(15)
19.79
751.04
770.83
(09)
(AA6)
(15)
(16)
(AA7)
57 VENTAS
300.00
300.00
14,000.00
14,000.00
(13)
(AA6)
64 NGRESOS DE EJERC.
ANTERIORES
(12)
(11)
(AA2)
(AA5)
(13)
46 OTROS GASTOS
430.21
51 INGRESOS FINAN.
24,000.00
1,200.00
157,500.00 157,500.00
(05)
63 GASTOS EXTRAORD.
(AA8)
15,997.34
(AA6)
(AA/)
(AA7)
(13)
61 RESULTADO DE
OPERACIN
65 GASTOS DE EJERC.
ANTERIORES
68
(05)
(05)
(04)
#REF!
66
(AA8)
126,601.61 126,601.61
(AA2)
69 RESULTADO NETO
DEL EJERCICIO
42,411.54 157,800.00
IMP. A LA RENTA
(AA2)
84 CTAS DE ORDEN
ACREEDORAS
150,000.00 150,000.00
(05)
(AA1)
(AA4)
150,000.00 150,000.00
(03)
0.00
(AA3)
(05)
(03)
14,170.00
100.00
15,997.34
36,081.46 36,081.46
83 CONTRACUENTA
CTAS. DE ORD. ACREED.
6,000.00
(01)
#REF!
(AA5)
6,000.00
130,000.00
300.00
2,000.00
#REF!
#REF!
67 DISTRIB. LEGAL DE
LA RENTA NETA
6,330.08
6,330.08
(03)
44.44
600.00
1,082.90
(AA8)
(AA8)
(AA6)
45 GASTOS DE ADM.
(08)
770.83
43 PROVISIONES P/
INCOBRABILIDAD
8,419.01
75,771.07
30,768.18
126,601.61 126,601.61
(AA1)
BANCO POPULAR
HOJA DE TRABAJO
RUBROS
COD
11
12
14
15
16
18
19
21
24
25
29
31
33
38
39
41
43
44
45
46
51
57
83
84
SUMAS
SALDOS
INVENTARIO
ACTIVO
PASIVO
HABER
DEUDOR
205,492.50
137,824.50
137,824.50
137,824.50
FONDOS INTERBANCARIOS
103,200.00
103,200.00
CREDITOS
952,000.00
348,000.00
604,000.00
604,000.00
604,000.00
800.00
800.00
800.00
198,798.96
150,000.00
150,000.00
200,519.79
1,720.83
198,798.96
198,798.96
OTROS ACTIVOS
2,250.00
644.44
1,605.56
1,605.56
3,427.50
353,999.90
350,572.40
350,572.40
50,000.00
200,000.00
150,000.00
150,000.00
5,655.00
11,310.00
5,655.00
5,655.00
24,000.00
24,200.00
200.00
200.00
290,000.00
290,000.00
290,000.00
20,000.00
20,000.00
20,000.00
DEBE
1,605.56
36,081.46 (4)
6,330.08 (3)
8,419.01 (2)
RESERVAS
RESULTADOS ACUMULADOS
75,771.07 (2)
14,000.00
6,000.00
66
45
68
69
14,000.00
6,000.00
770.83
770.83
770.83
15,997.34
15,997.34
430.21
430.21
430.21
VENTAS
CUENTAS DE ORDEN ACREEDORAS
14,000.00
15,997.34
INGRESOS FINANCIEROS
HABER
ACTIVO
DEBE
INGRESOS
BALANCE GENERAL
343,317.00
800.00
GASTOS
DISTRIBUCIN
DISPONIBLE
ACREEDOR
RESULTADOS
150,000.00
157,500.00
157,500.00
157,500.00
300.00
300.00
300.00
150,000.00
150,000.00
150,000.00
2,172,367.68
2,172,367.68
974,227.40
974,227.40
943,029.01
943,029.01
816,427.40
31,198.39
126,601.61
126,601.61
943,029.01
157,800.00
157,800.00
126,601.61 (1)
157,800.00
(3)
6,330.08
6,330.08 (2)
IMPUESTO A LA RENTA
(4)
36,081.46
36,081.46 (2)
(2)
126,601.61
126,601.61 (1)
295,614.77
295,615.77
943,045.01
BALANCE GENERAL
PASIVO
386,653.86
150,000.00
11,985.08
200.00
290,000.00
8,419.01
20,000.00
75,771.07
943,029.01