PARTIDA DOBLE Y ASIENTOS DE DIARIO
Enviado por Angel Garibay • 21 de Octubre de 2015 • Prácticas o problemas • 288 Palabras (2 Páginas) • 190 Visitas
PARTIDA DOBLE Y ASIENTOS DE DIARIO
(CASO PRACTICO 1)
SITUACIÓN FINANCIERA | ACTIVO | = | PASIVO | + | CAPITAL |
1.- Aportación de los accionistas en efectivo | $10,000,000 |
| $10,000,000 | ||
2.- Anticipo a notario | -$1,500 |
| -$1,500 | ||
3.- Liquidación a notario | -$10,000 |
| -$10,000 | ||
4.- Adquisición de camioneta a crédito | $350,000 | $350,000 |
| ||
5.- Mercancía para venta a crédito | $500,000 | $500,000 |
| ||
6.- Computadora a crédito | $25,000 | $25,000 |
| ||
7.- Aportación con maquinaria | $2,000,000 |
| $2,000,000 | ||
8.- Compra de mobiliario | $30,000 | $30,000 |
| ||
9.- Pago de sillas en efectivo | $10,000 |
|
| ||
-$10,000 |
|
| |||
10.- Inversión en documentos (cetes) | $1,000,000 |
|
| ||
-$1,000,000 |
|
| |||
TOTAL | $12,893,500 | = | $905,000 | + | $11,988,500 |
BANCOS | INVERSIONES TEMP. | ALMACÉN | |||||
$10,000,000 | $1,500 | $1,000,000 |
| $500,000 |
| ||
$10,000 |
|
| |||||
$10,000 |
|
| |||||
$1,000,000 |
|
| |||||
$10,000,000 | $1,021,500 | $1,000,000 |
| $500,000 |
| ||
$8,978,500 | $1,000,000 | $500,000 | |||||
MOB. Y EQPO. | MAQUINARIA | EQPO. DE COMPUTO | |||||
$30,000 |
| $2,000,000 |
| $25,000 |
| ||
$10,000 |
|
|
| ||||
$40,000 |
| $2,000,000 |
| $25,000 |
| ||
$40,000 | $2,000,000 | $25,000 | |||||
EQPO. DE REPARTO | PROVEEDORES | ACREEDORES DIV. | |||||
$350,000 |
| $500,000 | $350,000 | ||||
|
| $25,000 | |||||
|
| $30,000 | |||||
$350,000 |
|
| $500,000 |
| $405,000 | ||
$350,000 | $500,000 | $405,000 | |||||
CAPITAL SOCIAL | GASTOS DE ADMÓN. | ||||||
$10,000,000 | $1,500 |
| |||||
$2,000,000 | $10,000 |
| |||||
| $12,000,000 | $11,500 |
| ||||
$12,000,000 | $11,500 |
LA HORMIGA ATÓMICA S.A.
Estado de situación financiera al 10 de octubre del 2015
ACTIVO CIRCULANTE | PASIVO CIRCULANTE | |||||
BANCOS | $8,978,500 | PROVEEDORES | $500,000 | |||
INVERSIONES TEMPORALES | $1,000,000 | ACREEDORES DIVERSOS | $405,000 | |||
ALMACÉN | $500,000 | |||||
$10,478,500 | $905,000 | |||||
ACTIVO NO CIRCULANTE | PASIVO NO CIRCULANTE | |||||
MOBILIARIO Y EQUIPO | $40,000 | CAPITAL | ||||
MAQUINARIA | $2,000,000 | |||||
EQUIPO DE COMPUTO | $25,000 | CAPITAL SOCIAL | $12,000,000 | |||
EQUIPO DE REPARTO | $350,000 | PERDIDA | $11,500 | |||
$2,415,000 | $11,988,500 | |||||
SUMA ACTIVO | $12,893,500 | SUMA PASIVO + CAPITAL | $12,893,500 |
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