Libro diario

Cuentas Debe Haber Bancos

N° Parcial
Cargo Abono Cargo Abono 1 $1,700,000.00
1 Bancos $1,700,000.00
Capital $1,700,000.00
2 Caja $5,000.00
Bancos $5,000.00
3 Edificios $700,000.00 $1,700,000.00
Bancos $300,000.00 $1,336,660.00
Documentos por pagar $400,000.00
4 Equipo de computo electronico $24,000.00
IVA acreditable $3,840.00
Bancos $27,840.00 Documentos por pagar
5 Gastos de administración $6,000.00
Gastos de venta $10,000.00
Bancos $16,000.00
6 Clientes $464,000.00
Ventas $400,000.00
IVA pendiente de cobrar $64,000.00
7 Devoluciones sobre ventas $2,000.00
IVA pendiente de cobrar $320.00
Clientes $2,320.00
8 Gastos de venta $200,000.00
IVA pendiente de acreditar $32,000.00 Ventas
Acreedores diversos $232,000.00
9 Gastos de compra $400.00
IVA acreditable $64.00
Caja $464.00
10 Proveedores $5,800.00
Devoluciones sobre compras $5,000.00
IVA pendiente de acreditar $800.00
11 Gastos de venta $12,500.00
IVA acreditable $2,000.00
Bancos $14,500.00
12 Caja $23,200.00 Gastos de compra
Ventas $20,000.00 9 $400.00
IVA cobrado $3,200.00
13 Inventarios $150,000.00
Perdidas y ganancias $150,000.00
14 Perdidas y ganancias $230,900.00
Gastos de administración $6,000.00
Gastos de venta $222,500.00
Devoluciones sobre ventas $2,000.00
Gastos de compra $400.00
15 Ventas $420,000.00
Devoluciones sobre compras $5,000.00 Perdidas y ganancias
Perdidas y ganancias $425,000.00 14 $230,900.00
$230,900.00
 Libro mayor
Bancos Capital Caja Edificios
$5,000.00 2 $1,700,000.00 1 2 $5,000.00 $464.00 9 3 $700,000.00
$300,000.00 3 12 $23,200.00
$27,840.00 4 $28,200.00 $464.00
$16,000.00 5 $27,736.00
$14,500.00 11
$363,340.00

Documentos por pagar Equipo de computo IVA acreditable Gastos de administración

$400,000.00 3 4 $24,000.00 4 $3,840.00 5 $6,000.00
9 $64.00
11 $2,000.00
$5,904.00

Ventas IVA pendiente de cobrar Devoluciones sobre ventas IVA pendiente de acreditar
$400,000.00 6 7 $320.00 $64,000.00 6 7 $2,000.00 8 $32,000.00
$20,000.00 12 $63,680.00 $31,200.00
$420,000.00

Gastos de compra Proveedores Devoluciones sobre compras IVA cobrado

10 $5,800.00 $5,000.00 10

Perdidas y ganancias
$150,000.00 13
$425,000.00 15
$575,000.00
$344,100.00
 Balanza de comprobación
Edificios Clientes Movimientos
Cuentas
6 $464,000.00 $2,320.00 7 CARGOS
$461,680.00 1 Bancos $1,700,000.00
2 Capital
3 Caja $28,200.00
4 Edificios $700,000.00
5 Clientes $464,000.00
6 Documentos por pagar
7 Equipo de computo $24,000.00
8 IVA acreditable $5,904.00
9 Gastos de administración $6,000.00
Gastos de administración Gastos de venta 10 Gastos de venta $222,500.00
5 $10,000.00 11 Ventas
8 $200,000.00 12 IVA pendiente de cobrar $320.00
11 $12,500.00 13 Devoluciones sobre ventas $2,000.00
$222,500.00 14 IVA pendiente de acreditar $32,000.00
15 Acreedores diversos
16 Gastos de compra $400.00
17 Proveedores $5,800.00
18 Devoluciones sobre compras
19 IVA cobrado
20 Inventarios $150,000.00
VA pendiente de acreditar Acreedores diversos 21 Perdidas y ganancias
$800.00 10 $232,000.00 8
SUMAS $3,341,124.00

IVA cobrado Inventarios

$3,200.00 12 13 $150,000.00
Balanza de comprobación
Movimientos Saldos
ABONOS DEUDOR ACREEDOR
$363,340.00 $1,336,660.00
$1,700,000.00 $1,700,000.00
$464.00 $27,736.00
$700,000.00 movimientos
$2,320.00 $461,680.00 cargos abonos
$400,000.00 $400,000.00
$24,000.00
$5,904.00
$6,000.00
$222,500.00
$420,000.00 $420,000.00
$64,000.00 $63,680.00
$2,000.00
$800.00 $31,200.00
$232,000.00 $232,000.00
$400.00
-$5,800.00
$5,000.00 $5,000.00
$3,200.00 $3,200.00
$150,000.00
$150,000.00 $150,000.00

$3,341,124.00 $2,968,080.00 $2,968,080.00

 Nombre de la empresa
Estado de resultados al 31 de marzo de 2024
N Cuentas 1 2 3
Ventas
4
 Nombre de la empresa
Balance general al 31 de marzo
M Cuenta 1 2 3 4
Nombre de la empresa
general al 31 de marzo de 2024
M Cuenta 1 2 3
4
 Libro diario
Cuentas Debe Haber BANCOS
N° Parcial
Cargo Abono Cargo Abono 1 $1,500,000.00
1 BANCOS $1,500,000.00 7 $18,750,000.00
CLIENTES $600,000.00
ALMACEN $500,000.00
PROVEEDORES $600,000.00
CAPITAL $2,000,000.00 $20,250,000.00
2 ALMACEN $2,200,000.00 $12,462,500.00
BANCOS $2,200,000.00
3 CAJA $137,500.00
ALMACEN $137,500.00
4 ALMACEN $4,800,000.00 CAJA
PROVEEDORES $4,800,000.00 3 $137,500.00
5 PROVEEDORES $300,000.00 14 $6,000,000.00
ALMACEN $300,000.00 $6,137,500.00
6 PROVEEDORES A) $200,000.00
ALMACEN $200,000.00
7 BANCOS $18,750,000.00
VENTAS $18,750,000.00
7A COSTO DE VENTAS $1,325,000.00
ALMACEN $1,325,000.00
8 VENTAS $2,250,000.00
BANCOS $2,250,000.00 PERDIDAS Y GANANCIAS
8A ALMACEN $165,000.00 19 $18,177,500.00
COSTO DE VENTAS $165,000.00
9 ALMACEN $937,500.00
BANCOS $937,500.00
10 ALMACEN $937,500.00
PROVEEDORES $937,500.00
11 PROVEEDORES $187,500.00
ALMACEN $187,500.00
12 ALMACEN $1,650,000.00
BANCOS $1,650,000.00
13 ALMACEN $1,305,000.00
PROVEEDORES $1,305,000.00
14 CAJA $6,000,000.00
CLIENTES $2,000,000.00
VENTAS $8,000,000.00
14A COSTO DE VENTAS $4,687,500.00
ALMACEN $4,687,500.00
15 VENTAS $750,000.00
BANCOS $750,000.00
15A ALMACEN $450,000.00
COSTO DE VENTAS $450,000.00
16 VENTAS $175,000.00
CLIENTES $175,000.00
17 VENTAS $5,397,500.00
COSTO DE VENTAS $5,397,500.00
18 VENTAS $18,177,500.00
PERDIDAS Y GANANCIAS $18,177,500.00
19 PERDIDAS Y GANANCIAS $18,177,500.00
UTILIDAD DEL EJERCICIO $18,177,500.00
 Libro mayor
BANCOS CLIENTES ALMACEN
$2,200,000.00 2 1 $600,000.00 $175,000.00 16 1 $500,000.00 $137,500.00 3 5
$2,250,000.00 14 $2,000,000.00 2 $2,200,000.00 $300,000.00 5 6
$937,500.00 9 $2,600,000.00 $175,000.00 4 $4,800,000.00 $200,000.00 6 11
$1,650,000.00 12 $2,425,000.00 8A $165,000.00 $1,325,000.00 7A
$750,000.00 15 9 $937,500.00 $187,500.00 11
$7,787,500.00 10 $937,500.00 $4,687,500.00 14a
12 $1,650,000.00
13 $1,305,000.00
15A $450,000.00
$12,945,000.00 $6,837,500.00
CAJA VENTAS $6,107,500.00
8 $2,250,000.00 $18,750,000.00 7 7A
15 $750,000.00 $8,000,000.00 14 14a
16 $175,000.00
17 $5,397,500.00
$8,572,500.00 $26,750,000.00
18 $18,177,500.00 $18,177,500.00

B)
RDIDAS Y GANANCIAS UTILIDAD DEL EJERCICIO
$18,177,500.00 18 $18,177,500.00 19
 PROVEEDORES CAPITAL PEPS
$300,000.00 $600,000.00 1 $2,000,000.00 1 Fecha Referencia Entrada
$200,000.00 $4,800,000.00 4 22-Jun 1 100
$187,500.00 $937,500.00 10 2 400
$1,305,000.00 13 3
$687,500.00 $7,642,500.00 4 800
$6,955,000.00 5
6 REBAJA
250 7A
7A
8A 30
COSTO DEVENTAS 9 125
$1,325,000.00 $165,000.00 8A 10 125
$4,687,500.00 $450,000.00 15A 11
$6,012,500.00 $615,000.00 12 220
$5,397,500.00 $5,397,500.00 17 13 150
800 14A
14A
15A 75

Valuación del inventario

175 $6,000.00
30 $5,500.00
445 $7,500.00
150 $8,700.00
75 $6,000.00

REBAJA
D)
 Tarjeta de almacen
PRIMERAS ENTRADAS PRIMERAS SALIDAS
Salida Existencia Unitario Medio Debe Haber Saldo
100 $5,000.00 $500,000.00 $500,000.00
500 $5,500.00 $2,200,000.00 $2,700,000.00
25 475 $5,500.00 $137,500.00 $2,562,500.00
1275 $6,000.00 $4,800,000.00 $7,362,500.00
50 1225 $6,000.00 $300,000.00 $7,062,500.00
1225 $200,000.00 $6,862,500.00
100 1125 $5,000.00 $500,000.00 $6,362,500.00
150 975 $5,500.00 $825,000.00 $5,537,500.00
1005 $5,500.00 $165,000.00 $5,702,500.00
1130 $7,500.00 $937,500.00 $6,640,000.00
1255 $7,500.00 $937,500.00 $7,577,500.00
25 1230 $7,500.00 $187,500.00 $7,390,000.00
1450 $7,500.00 $1,650,000.00 $9,040,000.00
1600 $8,700.00 $1,305,000.00 $10,345,000.00
225 1375 $5,500.00 $1,237,500.00 $9,107,500.00
575 800 $6,000.00 $3,450,000.00 $5,657,500.00
875 $6,000.00 $450,000.00 $6,107,500.00
C)

ación del inventario

$1,050,000.00
$165,000.00
$3,337,500.00
$1,305,000.00
$450,000.00
$6,307,500.00
$200,000.00
$6,107,500.00
 ESTADO DE RESULTADOS
CUENTA 1 2 3 4
VENTAS $26,750,000.00
DEVOLUCIONES SOBRE VENTAS $3,000,000.00
DESCUENTOS SOBRE VENTAS $175,000.00 $3,175,000.00
VENTAS NETAS $23,575,000.00
COSTO DE VENTAS $5,397,500.00
UTILIDAD BRUTA $18,177,500.00
E)

BALANCE GENERAL
CUENTA 1 2 3 4 CUENTA
ACTIVO PASIVO
Circulante Circulante
Caja $6,137,500.00 Proveedores
Bancos $12,462,500.00 TOTAL PASIVO
Almacen F) $6,107,500.00 CAPITAL CONTABLE
Clientes $2,425,000.00 $27,132,500.00 Social
Utilidad del ejercicio
TOTAL ACTIVO $27,132,500.00 TOTAL PASIVO MAS CAPI
 1 2 3 4

$6,955,000.00
OTAL PASIVO $6,955,000.00
APITAL CONTABLE $20,177,500.00
$2,000,000.00
Utilidad del ejercicio $18,177,500.00
OTAL PASIVO MAS CAPITAL $27,132,500.00
 Libro diario
Cuentas Debe Haber
N° Parcial
Cargo Abono Cargo Abono 1
1 BANCOS $1,500,000.00
CLIENTES $600,000.00
ALMACEN $500,000.00
PROVEEDORES $600,000.00
CAPITAL $2,000,000.00
2 ALMACEN $1,135,000.00
200 ART A $ 5,500 $1,100,000.00
gastos de compra $35,000.00
BANCOS $1,135,000.00
3 ALMACEN $1,800,000.00
PROVEEDORES $1,800,000.00 4
4 CAJA $1,937,500.00 9
VENTAS $1,937,500.00
4A COSTO DE VENTAS $1,325,000.00
ALMACEN $1,325,000.00
5 ALMACEN $937,500.00
BANCOS $937,500.00
6 ALMACEN $937,500.00
PROVEEDORES $937,500.00
7 ALMACEN $1,716,000.00
220 ART A $ 7,500 $1,650,000.00
gastos de compra $66,000.00
BANCOS $1,716,000.00
8 ALMACEN $1,305,000.00
PROVEEDORES $1,305,000.00
9 CAJA $6,240,000.00
CLIENTES $2,080,000.00
VENTAS $8,320,000.00
9A COSTO DE VENTAS $5,450,000.00
ALMACEN $5,450,000.00
10 VENTAS $780,000.00
BANCOS $780,000.00
10A ALMACEN $562,500.00
COSTO DE VENTAS $562,500.00
11 VENTAS $26,500.00
CLIENTES $26,500.00
12 VENTAS $6,212,500.00
COSTO DE VENTAS $6,212,500.00
13 VENTAS $3,238,500.00
PERDIDAS Y GANANCIAS $3,238,500.00
14 PERDIDAS Y GANANCIAS $3,238,500.00
UTILIDAD DEL EJERCICIO $3,238,500.00
 Libro mayor
BANCOS CLIENTES ALMACEN
$1,500,000.00 $1,135,000.00 2 1 $600,000.00 $26,500.00 11 1 $500,000.00
$937,500.00 5 9 $2,080,000.00 2 $1,135,000.00
$1,716,000.00 7 $2,680,000.00 $26,500.00 3 $1,800,000.00
$780,000.00 10 $2,653,500.00 5 $937,500.00
$1,500,000.00 $4,568,500.00 6 $937,500.00
-$3,068,500.00 7 $1,716,000.00
8 $1,305,000.00
10A $562,500.00
$8,893,500.00
$2,118,500.00
CAJA VENTAS COSTO DE VENTAS
$1,937,500.00 10 $780,000.00 $1,937,500.00 4 4A $1,325,000.00
$6,240,000.00 11 $26,500.00 $8,320,000.00 9 9A $5,450,000.00
$8,177,500.00 12 $6,212,500.00 $6,775,000.00
$7,019,000.00 $10,257,500.00 $6,212,500.00
13 $3,238,500.00 $3,238,500.00

1 1

1 1
Libro mayor
ALMACEN PROVEEDORES CAPITAL
$1,325,000.00 4A $600,000.00 1 $2,000,000.00 1 Fecha
$5,450,000.00 9A $1,800,000.00 3
$937,500.00 6
$1,305,000.00 8
$4,642,500.00

250

$6,775,000.00

COSTO DE VENTAS PERDIDAS Y GANANCIAS UTILIDAD DEL EJERCICIO

$562,500.00 10A 14 $3,238,500.00 $3,238,500.00 13 $3,238,500.00 14
800
$562,500.00
$6,212,500.00 12

1
 Tarjeta de almacen

Referencia Entrada Salida Existencia Unitario Medio Debe Haber

1 100 100 $5,000.00 $500,000.00
2 200 300 $5,500.00 $1,100,000.00
2 GASTOS DE COMPRA 300 $35,000.00
3 300 600 $6,000.00 $1,800,000.00
4A 100 500 $5,000.00 $500,000.00
4A 150 350 $5,500.00 $825,000.00
5 125 475 $7,500.00 $937,500.00
6 125 600 $7,500.00 $937,500.00
7 220 820 $7,500.00 $1,650,000.00
7 GASTOS DE COMPRA 820 $66,000.00
8 150 970 $8,700.00 $1,305,000.00
9A 50 920 $5,500.00 $275,000.00
94 300 620 $6,000.00 $1,800,000.00
9A 450 170 $7,500.00 $3,375,000.00
10A 75 245 $7,500.00 $562,500.00
245
245
245
245
245
245
245
245
245
245
245
245
245
245
245
245
245
245
245
 ESTADO DE RESULTADOS
VENTAS $10,257,500.00
Saldo DEVOLUCIONES SOBRE VENTAS $780,000.00
$500,000.00 REBAJAS SOBRE VENTAS $26,500.00 $806,500.00
$1,600,000.00 VENTAS NETAS
$1,635,000.00 COSTO DE VENTAS
$3,435,000.00
$2,935,000.00
$2,110,000.00
$3,047,500.00
$3,985,000.00
$5,635,000.00 BALANCE GENERAL
$5,701,000.00 ACTIVO
$7,006,000.00 CIRCULANTE
$6,731,000.00 CAJA $8,177,500.00
$4,931,000.00 BANCOS -$3,068,500.00
$1,556,000.00 ALMACEN $2,118,500.00
$2,118,500.00 CLIENTES $2,653,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00 TOTAL ACTIVO
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
$2,118,500.00
 $9,451,000.00
$6,212,500.00
$3,238,500.00

BALANCE GENERAL
PASIVO
CIRCULANTE
PROVEEDORES $4,642,500.00
TOTAL PASIVO $4,642,500.00
CAPITAL CONTABLE $5,238,500.00
SOCIAL $2,000,000.00
UTLIDAD DEL EJERCICIO $3,238,500.00

$9,881,000.00 $9,881,000.00
 Concepto Movimientos
N| Parcial
CGO Abono DEBE HABER 1
1 BANCOS $1,500,000.00 4
CLIENTES $600,000.00 9
ALMACEN $500,000.00
PROVEEDORES $600,000.00
CAPITAL $2,000,000.00
2 ALMACEN $1,135,000.00
200 a $5,500 $1,100,000.00
Gastos de traslado $35,000.00
BANCOS $1,135,000.00
3 ALMACEN $1,800,000.00
PROVEEDORES $1,800,000.00
4 BANCOS $1,937,500.00
VENTAS $1,937,500.00
4A COSTO DE VENTA $1,431,250.00
ALMACEN $1,431,250.00
5 ALMACEN $937,500.00
BANCOS $937,500.00
6 ALMACEN $937,500.00
PROVEEDORES $937,500.00
7 ALMACEN $1,716,000.00
220 a $7500 $1,650,000.00
Gastos de traslado $66,000.00
BANCOS $1,716,000.00
8 ALMACEN $1,305,000.00
PROVEEDORES $1,305,000.00
9 BANCOS $6,240,000.00
CLIENTES $2,080,000.00
VENTAS $8,320,000.00
9A COSTO DE VENTA $5,690,515.46
ALMACEN $5,690,515.46
10 VENTAS $780,000.00
BANCOS $780,000.00
10A ALMACEN $533,485.82
COSTO DE VENTAS $533,485.82
11 VENTAS $26,500.00
CLIENTES $26,500.00
12 VENTAS $6,588,279.64
COSTO DEVENTAS $6,588,279.64
13 VENTAS $2,862,720.36
PERDIDAS Y GANANCIAS $2,862,720.36
14 PERDIDAS Y GANANCIAS $2,862,720.36
UTILIDAD DEL EJERCICIO $2,862,720.36
 LIBRO MAYOR
BANCOS CLIENTES ALMACEN
$1,500,000.00 $1,135,000.00 2 1 $600,000.00 $26,500.00 11 1 $500,000.00
$1,937,500.00 $937,500.00 5 9 $2,080,000.00 2 $1,135,000.00
$6,240,000.00 $1,716,000.00 7 3 $1,800,000.00
$780,000.00 10 5 $937,500.00
6 $937,500.00
7 $1,716,000.00
8 $1,305,000.00
10A $533,485.82
$8,864,485.82
$1,742,720.36
CAPITAL VENTAS COSTO DE VENTAS
$2,000,000.00 1 10 $780,000.00 $1,937,500.00 4 4A $1,431,250.00
11 $26,500.00 $8,320,000.00 9 9A $5,690,515.46
12 $6,588,279.64 $7,121,765.46
$7,394,779.64 $10,257,500.00 $6,588,279.64
13 $2,862,720.36 $2,862,720.36

UTILIDAD DEL EJERCICIO

$2,862,720.36 14
 LIB
ALMACEN PROVEEDORES
$1,431,250.00 4A $600,000.00 1 REFER ENTRADA SALIDA
$5,690,515.46 9A $1,800,000.00 3 1 100
$937,500.00 6 2 200
$1,305,000.00 8 2 Gastos de traslado
3 300
4A 250
5 125
6 125
$7,121,765.46 7 220
7 Gastos de traslado
COSTO DE VENTAS PERDIDAS Y GANANCIAS 8 150
$533,485.82 10A 14 $2,862,720.36 $2,862,720.36 13 9A 800
10A 75
$533,485.82
$6,588,279.64 12
 LIBRO MAYOR
COSTO PROMEDIO
EXISTENCIAUNITARIO MEDIO DEBE HABER SALDO DEVOLUCIONES SOBRE VENTA
100 $5,000.00 $500,000.00 $500,000.00
300 $5,500.00 $5,333.33 $1,100,000.00 $1,600,000.00
300 $5,450.00 $35,000.00 $1,635,000.00
600 $6,000.00 $5,725.00 $1,800,000.00 $3,435,000.00
350 $5,725.00 $1,431,250.00 $2,003,750.00
475 $7,500.00 $6,192.11 $937,500.00 $2,941,250.00
600 $7,500.00 $6,464.58 $937,500.00 $3,878,750.00
820 $7,500.00 $6,742.38 $1,650,000.00 $5,528,750.00
820 $6,822.87 $66,000.00 $5,594,750.00
970 $8,700.00 $7,113.14 $1,305,000.00 $6,899,750.00
170 $7,113.14 $5,690,515.46 $1,209,234.54
245 $7,113.14 $7,113.14 $533,485.82 $1,742,720.36
 ESTADO DE RESULTADOS
VENTAS $10,257,500.00
DEVOLUCIONES SOBRE VENTAS $780,000.00
DESCUENTOS SOBRE VENTAS $26,500.00 $806,500.00
VENTAS NETAS $9,451,000.00
COSTO DE VENTAS $6,588,279.64
UTILIDAD BRUTA $2,862,720.36