Caso 1 Ferreteria Peruana Sac 2020 Ee FF Semana 2 A
Caso 1 Ferreteria Peruana Sac 2020 Ee FF Semana 2 A
Caso 1 Ferreteria Peruana Sac 2020 Ee FF Semana 2 A
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
TOTALES 0.00 0.00 0.00 0.00 0.00 0.00
0.00
GASTOS DE ENERO
FECHA 6031 6032 6033 6311 6312 6313
ENERO
FEBRERO
MARZO
ABRIL
MAYO
JUNIO
JULIO
AGOSTO
SEPTIEMBRE
OCTUBRE
NOVIEMBRE
DICIEMBRE
TOTALES
BANCO FINANCIERO
CAPITAL INTERES SEGURO TOTAL
4511 3731 3731 101
SALDO 60,000.00
1 01/01/2018 2,078.09 882.39 93.15 3,053.63
2 01/02/2018 2,162.26 798.22 93.15 3,053.63
3 01/03/2018 2,243.61 716.87 93.15 3,053.63
4 02/04/2018 2,173.45 787.03 93.15 3,053.63
5 02/05/2018 2,252.93 707.55 93.15 3,053.63
6 01/06/2018 2,283.98 676.50 93.15 3,053.63
7 02/07/2018 2,293.80 666.68 93.15 3,053.63
8 01/08/2018 2,347.06 613.42 93.15 3,053.63
9 01/09/2018 2,359.90 600.58 93.15 3,053.63
10 01/10/2018 2,411.93 548.55 93.15 3,053.63
11 02/11/2018 2,410.56 549.92 93.15 3,053.63
12 01/12/2018 2,494.56 465.92 93.15 3,053.63
13 02/01/2019 2,482.70 477.78 93.15 3,053.63
14 01/02/2019 2,546.98 413.50 93.15 3,053.63
15 01/03/2019 2,607.47 353.01 93.15 3,053.63
16 01/204/019 2,606.52 353.96 93.15 3,053.63
17 02/05/2019 2,643.64 316.84 93.15 3,053.63
18 01/06/2019 2,690.37 270.11 93.15 3,053.63
19 01/07/2019 2,727.44 233.04 93.15 3,053.63
20 01/08/2019 2,758.47 202.01 93.15 3,053.63
21 02/09/2019 2,792.47 168.01 93.15 3,053.63
22 01/10/2019 2,845.52 114.96 93.15 3,053.63
23 02/11/2019 2,875.38 85.10 93.15 3,053.63
24 24/12/2019 2,910.91 40.12 93.15 3,044.18
60,000.00 11,042.07 2,235.60 73,277.67
73,277.67
36,643.56
36,634.11
PAGO
4511 7,317.05
4551 1,843.84
101 9,160.89
DEVENGUE DE INTERES
67311 1,843.84
3731 1,843.84
COMPRAS 2020
FECHA 3361 4521 6011 6031 6032
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.00
BANCO DE LA NACION
CAPITAL INTERES CUOTA SALDO
4511 3731 101
SALDO 8,616.00
1 16/02/2019 178.97 68.15 247.12 8,437.03
2 16/03/2019 136.96 110.16 247.12 8,300.07
3 16/04/2019 127.06 120.06 247.12 8,173.01
4 16/05/2019 132.73 114.39 247.12 8,040.28
5 16/06/2019 130.82 116.30 247.12 7,909.46
6 16/07/2019 136.43 110.69 247.12 7,773.03
7 16/08/2019 134.69 112.43 247.12 7,638.34
8 16/09/2019 136.63 110.49 247.12 7,501.71
9 16/10/2019 142.13 104.99 247.12 7,359.58
10 16/11/2019 140.66 106.46 247.12 7,218.92
11 16/12/2019 146.09 101.03 247.12 7,072.83
12 16/01/2020 144.81 102.31 247.12 6,928.02
13 16/02/2020 146.91 100.21 247.12 6,781.11
14 16/03/2020 155.40 91.72 247.12 6,625.71
15 16/04/2020 151.27 95.85 247.12 6,474.44
16 16/05/2020 156.50 90.62 247.12 6,317.94
17 16/06/2020 155.73 91.39 247.12 6,162.21
18 16/07/2020 160.88 86.24 247.12 6,001.33
19 16/08/2020 160.31 86.81 247.12 5,841.02
20 16/09/2020 162.62 84.50 247.12 5,678.40
21 16/10/2020 167.65 79.47 247.12 5,510.75
22 16/11/2020 167.41 79.71 247.12 5,343.34
23 16/12/2020 172.34 74.78 247.12 5,171.00
24 16/01/2021 172.32 74.80 247.12 4,998.68
25 16/02/2021 174.81 72.31 247.12 4,823.87
26 16/03/2021 184.13 62.99 247.12 4,639.74
27 16/04/2021 180.01 67.11 247.12 4,459.73
28 16/05/2021 184.71 62.41 247.12 4,275.02
29 16/06/2021 185.28 61.84 247.12 4,089.74
30 16/07/2021 189.88 57.24 247.12 3,899.86
31 16/08/2021 190.71 56.41 247.12 3,709.15
32 16/09/2021 193.46 53.66 247.12 3,515.69
33 16/10/2021 197.92 49.20 247.12 3,317.77
34 16/11/2021 199.13 47.99 247.12 3,118.64
35 16/12/2021 203.47 43.65 247.12 2,915.17
36 16/01/2022 204.95 42.17 247.12 2,710.22
37 16/02/2022 207.92 39.20 247.12 2,502.30
38 16/03/2022 214.45 32.67 247.12 2,287.85
39 16/04/2022 214.03 33.09 247.12 2,073.82
40 16/05/2022 218.10 29.02 247.12 1,855.72
41 16/06/2022 220.28 26.84 247.12 1,635.44
42 16/07/2022 224.23 22.89 247.12 1,411.21
43 16/08/2022 226.71 20.41 247.12 1,184.50
44 16/09/2022 229.99 17.13 247.12 954.51
45 16/10/2022 233.76 13.36 247.12 720.75
46 16/11/2022 236.69 10.43 247.12 484.06
47 16/12/2022 240.35 6.77 247.12 243.71
48 16/01/2023 243.71 3.53 247.24 0.00
4511 3,445.00
4,551 2,238.76
101 5,683.76
67,331 2,238.76
3,731 2,238.76
2,999.44
1,317.76
3,510.59
968.41
5,278.42
4,501.33
4,901.54
5,221.50
5,054.05
3,475.69
4,353.69
0.00 0.00 0.00 0.00 0.00 0.00 41,582.42
0.00 0.00
4693
0.00
0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4212 IGV RENTA
0.00 -6021
19,662.92 16,663.48 572 -5,449 198
8,638.64 7,320.88 855 -4,594 121
23,013.86 19,503.27 -1,868 -6,462 91
0.00 0.00 0 -6,462 0
6,348.48 5,380.07 302 -6,160 71
34,602.91 29,324.49 346 -5,813 312
29,508.75 25,007.42 320 -5,494 268
32,132.46 27,230.92 488 -5,006 299
34,229.80 29,008.30 353 -4,653 310
33,132.13 28,078.08 550 -4,103 311
22,785.05 19,309.36 512 -3,591 222
28,545.64 24,191.95 282 -3,309 258
272,600.64
0
101 12 20 16 33 39 4,071
2,643.17 289,862.94 290,373.98 290,373.98 74,095.00 215,271.22 2,203.00
290,373.98 231,018.22
293,017.15 289,862.94 290,373.98 290,373.98 305,113.22 215,271.22 2,203.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
.
40,111 40,171 40,172 4,031 41 42 37
6,021.00 44,294.42 191.65 191.65 272,600.64 272,600.64 10,636.26 4,082.60
41,582.42 1,400.30
10,636.26 5,482.90
47,603.42 44,294.42 191.65 191.65 0.00 0.00 0.00 0.00 0.00 0.00 272,600.64 272,600.64
45 52 50 59 60 61
14,844.65 57,656.88 10,000.00 25,546.90 231,018.22 215,271.22 231,018.22
14,844.65 57,656.88 0.00 0.00 10,000.00 0.00 25,546.90 231,018.22 0.00 215,271.22 231,018.22
62 63 64 65 66 67
12.00 11.00
4,082.60
1,400.30
0.00 0.00 0.00 0.00 0.00 0.00 12.00 0.00 0.00 5,493.90
68 69 70 76 79 94
215,271.22 215,271.22 246,079.56 5,505.90 5,505.90
0.00 215,271.22 215,271.22 0.00 246,079.56 0.00 0.00 0.00 5,505.90 5,505.90 0.00
0.00
BALANCE DE COMPROBACION DE FERRETERA PERUANA SAC 2020
SUMAS DEL MAYOR SALDOS AJUSTES INVENTARIO
COD CUENTAS
DEBE HABER DEUDOR ACREEDOR DEUDOR ACREEDOR ACTIVO PASIVO
10 CAJA 293,017.15 289,862.94 3,154.21 3,154.21
12 CUENTAS POR COBRAR COMERCIALES 290,373.98 290,373.98 0.00 0.00
16 CUENTAS POR COBRAR DIVERSAS- TERCEROS
16 PAGOS A CUENTA IR 2,203.00 2,203.00 2,203.00
20 MERCADERIAS 0.00 0.00
20 MERCADERIAS 305,113.22 215,271.22 89,842.00 89,842.00
25 MAT,AUXILIARES SUMINISTROS Y RPTOS 0.00 0.00 0.00
32 ACTIVOS ADQUIRIDOS EN ARRENDA 0.00 0.00
33 INM., MAQ. Y EQUIPO 0.00 0.00
37 ACTIVO DIFERIDO 10,636.26 5,482.90 5,153.36 5,153.36
39 DEPREC. Y AMORT. ACUM. 0.00 0.00 0.00
40 TRIBUTOS Y APORTES POR PAGAR 0.00 0.00
40 ESSALUD 0.00 0.00
40 AFP 0.00 0.00
40 IGV- CUENTA PROPIA 47,603.42 44,294.42 3,309.00 3,309.00 0.00
40 IR 3 191.65 191.65 0.00 0.00 0.00
41 REMUN. POR PAGAR 0.00 0.00 0.00 0.00
42 CUENTAS POR PAGAR COMERCIALES 272,600.64 272,600.64 0.00 0.00
45 OBLIGACIONES FINANCIERAS 14,844.65 57,656.88 42,812.23 42,812.23
46 CUENTAS POR PAGAR DIVERSAS 0.00 0.00
50 CAPITAL 10,000.00 10,000.00 10,000.00
52 CAPITAL ADICIONAL 0.00 0.00 0.00
59 RESULTADOS ACUMULADOS 25,546.90 25,546.90 25,546.90
60 COMPRAS 231,018.22 231,018.22
60 MERCADERIAS 0.00
61 VARIACION DE EXISTENCIAS 215,271.22 231,018.22 15,747.00
62 CARGAS DE PERSONAL 0.00 0.00
63 GASTOS DE SERVICIOS PRESTADOS 0.00 0.00
64 GASTOS POR TRIBUTOS 0.00 0.00
65 OTROS GASTOS DE GESTION 12.00 0.00 12.00
67 GASTOS FINANCIEROS 5,493.90 5,493.90
68 PROVISIONES DEL EJERCICIO 0.00 0.00
69 COSTO DE VENTAS 215,271.22 215,271.22 0.00 0.00
70 VENTAS 246,079.56 246,079.56
70 MERCADERIAS 0.00 0.00
79 CARGA IMP.A LA CTA DE COSTO 0.00 5,505.90 5,505.90 5,505.90
94 GASTOS ADMINISTRATIVOS 5,505.90 0.00 5,505.90 5,505.90
TOTALES 1,909,156.43 1,909,156.43 345,691.59 345,691.59 5,505.90 5,505.90 103,661.57 78,359.13
GANANCIAS O PERDIDAS 25,302.44
SALDOS FINALES 103,661.57 103,661.57
-
ADICIONES DEL EJERCICIO -2020
DETERMINACION DE COSTO DE VENTAS -2020
UTILIDAD DEL EJERCICIO
TOTAL
INV. INICIAL 74,095.00
(+) COMPRAS 231,018.22 IR 3RA 10 % DEL 2020
SUB TOTAL 305,113.22
231,018.22
15,747.00
0.00
0.00
12.00
5,493.90
0.00
0.00 215,271.22
246,079.56 246,079.56
5,505.90
236,524.12 261,826.56 220,777.12 246,079.56
25,302.44 25,302.44
261,826.56 261,826.56 246,079.56 246,079.56
0.00
12.00
25,302.44
25,314.44
2,531.44
198.00
121.00
91.00
-
71.00
312.00
268.00
299.00
310.00
311.00
222.00
258.00
2,461.00
70.44