The document describes the inventory records and sales of various clothing items sold by the company Sanfetex S.A.C. It provides details of inventory quantities, purchase costs, sales costs and quantities, and ending inventory balances for items including jeans, shorts, skirts, dresses, vests, pants, overalls, jackets, shirts, and purses using the average cost method. Calculations are provided from January 1st through January 31st.

1. PROYECTO CONTABILIDAD III
«TODO JEANS»
Integrantes
 Lizet Carbonel
 Jhoel Chiroque
 Jaqueline Huaman
 Claudia Valle

2. Descripción de la Actividad Económica de la Empresa
La empresa Sanfetex S.A.C se dedica a la comercialización de
prendas de vestir para damas y caballeros elaboradas de tela
jean.

3. Mercaderías y Mercado
Productos:
Short , falda larga, Minifalda, vestido, Chaleco,
Pantalón, overol, casaca, camisa y cartera
Mercado:
Ripley , Saga Falabella, Oeschle, Topy Top,
Tottus y Paris

4. Kardex
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 5000 S/. 37.00 S/. 0.00 S/. 0.00 S/. 185,000.00
03-Ene Compra 5000 10000 S/. 35.50 S/. 36.25 S/. 177,500.00 S/. 0.00 S/. 362,500.00
08-Ene Venta 8000 2000 S/. 36.25 S/. 0.00 S/. 290,000.00 S/. 72,500.00
12-Ene Compra 3000 5000 S/. 36.80 S/. 36.58 S/. 110,400.00 S/. 0.00 S/. 182,900.00
16-Ene Venta 4000 1000 S/. 36.58 S/. 0.00 S/. 146,320.00 S/. 36,580.00
20-Ene Compra 2000 3000 S/. 37.00 S/. 36.86 S/. 74,000.00 S/. 0.00 S/. 110,580.00
26-Ene Venta 2500 500 S/. 36.86 S/. 0.00 S/. 92,150.00 S/. 18,430.00
S/. 528,470.00
METODO PROMEDIO - SHORT
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 2000 S/. 40.00 S/. 0.00 S/. 0.00 S/. 80,000.00
02-Ene Compra 2500 4500 S/. 40.50 S/. 40.28 S/. 101,250.00 S/. 0.00 S/. 181,250.00
08-Ene Venta 3500 1000 S/. 40.28 S/. 0.00 S/. 140,972.22 S/. 40,277.78
15-Ene Compra 4000 5000 S/. 40.80 S/. 40.70 S/. 163,200.00 S/. 0.00 S/. 203,477.78
20-Ene Venta 3000 2000 S/. 40.70 S/. 0.00 S/. 122,086.67 S/. 81,391.11
24-Ene Compra 1000 3000 S/. 41.00 S/. 40.80 S/. 41,000.00 S/. 0.00 S/. 122,391.11
28-Ene Venta 2500 500 S/. 40.80 S/. 0.00 S/. 101,992.59 S/. 20,398.52
S/. 365,051.48
METODO PROMEDIO - FALDA LARGA
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES

5. ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 1500 S/. 31.00 S/. 0.00 S/. 0.00 S/. 46,500.00
03-Ene Compra 1000 2500 S/. 31.50 S/. 31.20 S/. 31,500.00 S/. 0.00 S/. 78,000.00
12-Ene Venta 1400 1100 S/. 31.20 S/. 0.00 S/. 43,680.00 S/. 34,320.00
18-Ene Venta 900 200 S/. 31.20 S/. 0.00 S/. 28,080.00 S/. 6,240.00
21-Ene Compra 1200 1400 S/. 32.00 S/. 31.89 S/. 38,400.00 S/. 0.00 S/. 44,640.00
27-Ene Venta 700 700 S/. 31.89 S/. 0.00 S/. 22,320.00 S/. 22,320.00
S/. 94,080.00
METODO PROMEDIO - CARTERA
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 5000 S/. 26.00 S/. 0.00 S/. 0.00 S/. 130,000.00
03-Ene Compra 3000 8000 S/. 26.50 S/. 26.19 S/. 79,500.00 S/. 0.00 S/. 209,500.00
12-Ene Venta 6500 1500 S/. 26.19 S/. 0.00 S/. 170,218.75 S/. 39,281.25
18-Ene Venta 1000 500 S/. 26.19 S/. 0.00 S/. 26,187.50 S/. 13,093.75
21-Ene Compra 4000 4500 S/. 27.00 S/. 26.91 S/. 108,000.00 S/. 0.00 S/. 121,093.75
24-Ene Venta 3000 1500 S/. 26.91 S/. 0.00 S/. 80,729.17 S/. 40,364.58
28-Ene Compra 2500 4000 S/. 28.00 S/. 27.59 S/. 70,000.00 S/. 0.00 S/. 110,364.58
31-Ene Venta 3000 1000 S/. 27.59 S/. 0.00 S/. 82,773.44 S/. 27,591.15
S/. 359,908.85
METODO PROMEDIO - MINI FALDA
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES

6. ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 2000 S/. 50.00 S/. 0.00 S/. 0.00 S/. 100,000.00
03-Ene Compra 3200 5200 S/. 51.00 S/. 50.62 S/. 163,200.00 S/. 0.00 S/. 263,200.00
12-Ene Venta 3000 2200 S/. 50.62 S/. 0.00 S/. 151,846.15 S/. 111,353.85
18-Ene Venta 2000 200 S/. 50.62 S/. 0.00 S/. 101,230.77 S/. 10,123.08
21-Ene Compra 4000 4200 S/. 55.00 S/. 54.79 S/. 220,000.00 S/. 0.00 S/. 230,123.08
24-Ene Venta 3500 700 S/. 54.79 S/. 0.00 S/. 191,769.23 S/. 38,353.85
28-Ene Compra 2000 2700 S/. 60.00 S/. 58.65 S/. 120,000.00 S/. 0.00 S/. 158,353.85
27-Ene Venta 2200 500 S/. 58.65 S/. 0.00 S/. 129,029.06 S/. 29,324.79
S/. 573,875.21
METODO PROMEDIO - VESTIDO
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 2000 S/. 52.00 S/. 0.00 S/. 0.00 S/. 104,000.00
02-Ene Compra 3000 5000 S/. 54.50 S/. 53.50 S/. 163,500.00 S/. 0.00 S/. 267,500.00
08-Ene Venta 3500 1500 S/. 53.50 S/. 0.00 S/. 187,250.00 S/. 80,250.00
15-Ene Compra 4000 5500 S/. 56.50 S/. 55.68 S/. 226,000.00 S/. 0.00 S/. 306,250.00
16-Ene Venta 4000 1500 S/. 55.68 S/. 0.00 S/. 222,727.27 S/. 83,522.73
21-Ene Compra 3500 5000 S/. 57.00 S/. 56.60 S/. 199,500.00 S/. 0.00 S/. 283,022.73
28-Ene Venta 4500 500 S/. 56.60 S/. 0.00 S/. 254,720.45 S/. 28,302.27
S/. 664,697.73
METODO PROMEDIO - OVEROL
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES

7. ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 10000 S/. 40.50 S/. 405,000.00
02-Ene Compra 2000 12000 S/. 42.80 S/. 40.88 S/. 85,600.00 S/. 0.00 S/. 490,600.00
09-Ene Venta 7500 4500 S/. 40.88 S/. 0.00 S/. 306,625.00 S/. 183,975.00
16-Ene Compra 1500 6000 S/. 44.70 S/. 41.84 S/. 67,050.00 S/. 0.00 S/. 251,025.00
20-Ene Venta 2500 3500 S/. 41.84 S/. 0.00 S/. 104,593.75 S/. 146,431.25
24-Ene Compra 5000 8500 45.9 S/. 44.23 S/. 229,500.00 S/. 0.00 S/. 375,931.25
28-Ene Venta 6000 2500 S/. 44.23 S/. 0.00 S/. 265,363.24 S/. 110,568.01
S/. 676,581.99
METODO PROMEDIO - PANTALON
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 700 S/. 51.70 S/. 36,190.00
03-Ene Compra 10000 10700 S/. 53.50 S/. 53.38 S/. 535,000.00 S/. 0.00 S/. 571,190.00
12-Ene Venta 2000 8700 S/. 53.38 S/. 0.00 S/. 106,764.49 S/. 464,425.51
18-Ene Venta 5000 3700 S/. 53.38 S/. 0.00 S/. 266,911.21 S/. 197,514.30
21-Ene Compra 5000 8700 S/. 54.80 S/. 54.20 S/. 274,000.00 S/. 0.00 S/. 471,514.30
27-Ene Venta 6000 2700 S/. 54.20 S/. 0.00 S/. 325,182.28 S/. 146,332.02
S/. 698,857.98
METODO PROMEDIO - CASACA
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES

8. ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-Ene Inventario Inicial 2000 S/. 33.00 S/. 66,000.00
02-Ene Compra 3000 5000 S/. 34.80 S/. 34.08 S/. 104,400.00 S/. 0.00 S/. 170,400.00
08-Ene Venta 2500 2500 S/. 34.08 S/. 0.00 S/. 85,200.00 S/. 85,200.00
12-Ene Venta 1000 1500 S/. 34.08 S/. 0.00 S/. 34,080.00 S/. 51,120.00
15-Ene Compra 2000 3500 S/. 35.80 S/. 35.06 S/. 71,600.00 S/. 0.00 S/. 122,720.00
22-Ene Venta 3000 500 S/. 35.06 S/. 0.00 S/. 105,188.57 S/. 17,531.43
28-Ene Compra 1500 2000 S/. 37.50 S/. 36.89 S/. 56,250.00 S/. 0.00 S/. 73,781.43
31-Ene Venta 1000 1000 S/. 36.89 S/. 0.00 S/. 36,890.71 S/. 36,890.71
S/. 261,359.29
METODO PROMEDIO - CHALECO
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES
ENTRADAS SALIDAS SALDO ENTRADAS SALIDAS SALDO
01-ene Inventario Inicial 5000 S/. 31.80 S/. 159,000.00
09-ene Compra 1800 6800 S/. 33.20 S/. 32.17 S/. 59,760.00 S/. 0.00 S/. 218,760.00
10-ene Venta 3100 3700 S/. 32.17 S/. 0.00 S/. 99,728.82 S/. 119,031.18
15-ene Venta 2400 1300 S/. 32.17 S/. 0.00 S/. 77,209.41 S/. 41,821.76
21-ene Compra 1050 2350 S/. 34.80 S/. 33.35 S/. 36,540.00 S/. 0.00 S/. 78,361.76
25-ene Venta 2000 350 S/. 33.35 S/. 0.00 S/. 66,690.86 S/. 11,670.90
28-ene Compra 1800 2150 S/. 36.40 S/. 35.90 S/. 65,520.00 S/. 0.00 S/. 77,190.90
30-ene Venta 2000 150 S/. 35.90 S/. 0.00 S/. 71,805.49 S/. 5,385.41
S/. 315,434.59
METODO PROMEDIO - CAMISA
FECHA OPERACIÓN
UNIDADES COSTO
UNITARIO
COSTO
PROMEDIO
VALORES EN SOLES

9. 1 MiriamMurillo Gerente Administrativa Administrativa S/. 3,000.00 S/. 75.00 S/. 3,075.00 S/. 399.75 S/.107.33 S/. 507.08 S/. 2,567.92 S/. 276.75
2 Marcelo Santolalla Gerente General Administrativa S/. 3,000.00 S/. 0.00 S/. 3,000.00 S/. 390.00 S/.100.33 S/. 490.33 S/. 2,509.67 S/. 270.00
3 Sergio Valdez Gerente de Marketing Administrativa S/. 3,000.00 S/. 0.00 S/. 3,000.00 S/. 300.00 S/. 48.00 S/. 39.90 S/.100.33 S/. 488.23 S/. 2,511.77 S/. 270.00
4 Maria Sanchez Gerente de Logistica Administrativa S/. 3,000.00 S/. 75.00 S/. 3,075.00 S/. 399.75 S/.107.33 S/. 507.08 S/. 2,567.92 S/. 276.75
5 Juila Juarez Gerente de RRHH Administrativa S/. 3,000.00 S/. 0.00 S/. 3,000.00 S/. 390.00 S/.100.33 S/. 490.33 S/. 2,509.67 S/. 270.00
6 Sara Molina Asistente de RR.HH. Administrativa S/. 750.00 S/.0.00 S/. 750.00 S/. 97.50 S/. 97.50 S/. 652.50 S/. 67.50
7 Dayanna Alvan Asistente de RR.HH. Administrativa S/. 750.00 S/.0.00 S/. 750.00 S/. 97.50 S/. 97.50 S/. 652.50 S/. 67.50
8 Lucero Aldana Asistente de RR.HH. Administrativa S/. 750.00 S/.75.00 S/. 825.00 S/. 107.25 S/. 107.25 S/. 717.75 S/. 74.25
9 Luis Marmolejo Asistente de Logistica Administrativa S/. 850.00 S/.75.00 S/. 925.00 S/. 120.25 S/. 120.25 S/. 804.75 S/. 83.25
10 Stefany Romero Asistente de Logistica Administrativa S/. 850.00 S/.0.00 S/. 850.00 S/. 85.00 S/. 13.60 S/. 11.31 S/. 109.91 S/. 740.10 S/. 76.50
11 Ximena Cuadros Secretaria de Gerencia Administrativa S/. 900.00 S/.0.00 S/. 900.00 S/. 90.00 S/. 14.40 S/. 11.97 S/. 116.37 S/. 783.63 S/. 81.00
12 Andres Lopez Vendedor(a) Venta S/. 350.00 S/. 0.00 S/. 350.00 S/. 35.00 S/. 5.60 S/. 4.66 S/. 45.26 S/. 304.75 S/. 31.50
13 Cesar Carrion Vendedor(a) Venta S/. 350.00 S/.0.00 S/. 350.00 S/. 35.00 S/. 5.60 S/. 4.66 S/. 45.26 S/. 304.75 S/. 31.50
14 Lourdes Costa Vendedor(a) Venta S/. 350.00 S/.0.00 S/. 350.00 S/. 35.00 S/. 5.60 S/. 4.66 S/. 45.26 S/. 304.75 S/. 31.50
15 AllisonCespedes Vendedor(a) Venta S/. 750.00 S/.75.00 S/. 825.00 S/. 82.50 S/. 13.20 S/. 10.97 S/. 106.67 S/. 718.33 S/. 74.25
16 JhoelDelgado Vendedor(a) Venta S/. 750.00 S/.0.00 S/. 750.00 S/. 75.00 S/. 12.00 S/. 9.98 S/. 96.98 S/. 653.03 S/. 67.50
17 Gustavo Muñoz Chofer Venta S/. 1,000.00 S/.75.00 S/. 1,075.00 S/. 139.75 S/. 139.75 S/. 935.25 S/. 96.75
18 Jessica Cruz Publicista Venta S/. 800.00 S/.0.00 S/. 800.00 S/. 104.00 S/. 104.00 S/. 696.00 S/. 72.00
19 Leonardo Torres Diseñador Venta S/. 850.00 S/.0.00 S/. 850.00 S/. 110.50 S/. 110.50 S/. 739.50 S/. 76.50
20 Leslie Chunga Secretaria de Venta Venta S/.800.00 S/.75.00 S/.875.00 S/.87.50 S/.14.00 S/.11.64 S/.113.14 S/.761.86 S/.78.75
S/.25,850.00 S/.525.00 S/.26,375.00 S/.2,356.25 S/.515.67 S/.3,938.64 S/.22,436.36 S/.2,373.75
Essalud9%
TOTALES S/.1,066.73
ONP13%
AFP
Renta5ta.
Categoría10% 1.60%
Nº Puesto Área Sueldo
Asignac.
Familiar
Total Remunerac.
Descuentos
Total Descto. Netoa Pagar
1.33%
Nombre
Planilla de Remuneraciones

10. RentaBruta De0a5UIT
Total Remunerac. * 14 7 UIT 8%
1 MiriamMurillo S/.43,050.00 S/.16,100.00
2 MarceloSantolalla S/.42,000.00 S/.15,050.00
3 SergioValdez S/.42,000.00 S/.15,050.00
4 MariaSanchez S/.43,050.00 S/.16,100.00
5 JuilaJuarez S/.42,000.00 S/.15,050.00 S/.1,204.00
Nª
Importepor
retener
mensualmente
S/.107.33
S/.100.33
S/.100.33
S/.107.33
S/.100.33
S/.1,288.00
S/.1,204.00
S/.1,204.00
RentaNeta
Impuesto
Proyectado
S/.1,288.00S/.26,950.00
S/.26,950.00
S/.26,950.00
S/.26,950.00
S/.26,950.00
Nombre
Deducción
Cálculo del Impuesto a la Renta de
5°Categoría

11. Sueldo Anual
S/. 26,375.00 x 2 = S/. 52,750.00
Mensual
S/. 4,395.83
Sueldo Anual
S/. 26,375.00
S/. 4,395.83
S/. 30,770.83 x 1 = S/. 30,770.83
Mensual
S/. 2,564.24
Sueldo Anual
26,375.00S/. x 1 = S/. 26,375.00
Mensual
S/. 2,197.92
Gratificación
CTS
Vacaciones
Al año 02 sueldos
Entre 12 meses
Entre 12 meses
Entre 12 meses
Al año 01 sueldo
+ 1/6 de la
gratificación
Al año 01 sueldos
Cálculo de CTS, gratificaciones y
vacaciones

12. 334 EquipodeTransporte S/.59,168.00 20% S/.11,833.60 S/.986.13
332 Edificaciones S/.442,560.00 10% S/.44,256.00 S/.3,688.00
Depreciaciónanual Depreciación
mensual
ActivoFijo PorcentajeValordelosactivos
Cálculo de Depreciación

13. Código Denominación Deudor Acreedor
0 01-ene Saldo inicial 101 Caja S/. 500.000,00
1 02-ene Pago F/001-052 4212 Factura por pagar S/. 101.008,00
2 02-ene Pago F/002-066 4212 Factura por pagar S/. 123.192,00
3 03-ene Pago F/001-074 4212 Factura por pagar S/. 93.810,00
4 08-ene Cobro F/.001-00365 1212 Factura por cobrar S/. 206.500,00
5 08-ene Cobro F/.001-00367 1212 Factura por cobrar S/. 424.800,00
6 08-ene Cobro F/.001-00368 1212 Factura por cobrar S/. 206.500,00
7 09-ene Cobro F/.001-00369 1212 Factura por cobrar S/. 486.750,00
8 12-ene Cobro F/.001-00372 1212 Factura por cobrar S/. 64.900,00
9 12-ene Cobro F/.001-00374 1212 Factura por cobrar S/. 268.450,00
10 12-ene Cobro F/.001-00375 1212 Factura por cobrar S/. 247.800,00
11 12-ene Pago F/001-095. 4212 Factura por pagar S/. 130.272,00
12 15-ene Pago F/001-168 4212 Factura por pagar S/. 192.576,00
13 16-ene Cobro F/.001-00377 1212 Factura por cobrar S/. 330.400,00
14 18-ene Cobro F/.001-00379 1212 Factura por cobrar S/. 472.000,00
15 18-ene Cobro F/.001-00381 1212 Factura por cobrar S/. 165.200,00
16 20-ene Cobro F/.001-00384 1212 Factura por cobrar S/. 194.700,00
17 21-ene Pagp F/001-178 4212 Factura por pagar S/. 235.410,00
18 22-ene Cobro F/.001-00385 1212 Factura por cobrar S/. 212.400,00
19 24-ene Pago F/001-195 4212 Factura por pagar S/. 48.380,00
20 24-ene Cobro F/.001-00386 1212 Factura por cobrar S/. 123.900,00
21 25-ene Cobro F/.001-00388 1212 Factura por cobrar S/. 118.000,00
22 26-ene Cobro F/.001-00389 1212 Factura por cobrar S/. 132.750,00
23 27-ene Cobro F/.001-00390 1212 Factura por cobrar S/. 566.400,00
24 28-ene Pago F/.002-122 4212 Factura por pagar S/. 66.375,00
25 28-ene Cobro F/.001-00394 1212 Factura por cobrar S/. 424.800,00
26 30-ene Cobro F/.001-00398 1212 Factura por cobrar S/. 141.600,00
27 31-ene Pago F/.001-5623 4212 Factura por pagar S/. 885,00
28 31-ene Pago F/.001-2563 4212 Factura por pagar S/. 531,00
28 31-ene Pago de planila 4111 Remuneraciones por pagar S/. 23.951,38
S/. 5.287.850,00 S/. 1.016.390,38
S/. 4.271.459,62
Saldos y movimientos
LIBRO CAJA - BANCOS - DETALLE DE LO MOVIMIENTOS DEL EFECTIVO
TOTALES
SALDO FINAL (para el próximo mes)
Nº de
registro
Fecha de
operación
Descripción de la operación
Cuenta contable asociada

14. Cuentas Contables Asociadas a la Operación
Fecha Detalle/Glosa Codigo Denominacion Debe Haber
101 Caja S/. 500,000.00
2011 Mercaderia manufacturada S/. 1,311,690.00
332 Edificaciones S/. 442,560.00
334 Equipos de transporte S/. 59,168.00
501 Capital Social S/. 2,313,418.00
6011 Compras S/. 3,672,170.00
6361 Energia Electrica S/. 350.00
6363 Agua S/. 200.00
6364 Telefono S/. 250.00
6371 Publicidad S/. 450.00
6381 Vigilancia S/. 750.00
4011 IGV S/. 661,350.60
4212 Cuentas por pagar S/. 4,335,520.60
2011 Mercaderia manufacturada S/. 3,672,170.00
6111 Variación de existencia S/. 3,672,170.00
9411 Gastos Administrativos S/. 1,000.00
9511 Gastos de Venta S/. 1,000.00
7911 Cargas Imp. A ctas de cto y gasto. S/. 2,000.00
1212 Facturas por cobrar S/. 7,231,630.00
4011 IGV S/. 1,103,130.00
7011 Ventas S/. 6,128,500.00
6911 Costo de ventas S/. 4,538,317.11
2011 Mercaderia manufacturada S/. 4,538,317.11
6 31-ene Por el costo de venta
4 31-ene
Por el destino de los
gastos
5 31-ene
Por la centralizacion del
registro de ventas
2 31-ene
Por la centralizacion del
registro de compras
3 31-ene
Por el destino de las
compras
N°De
asiento
Operación Movimiento
1 01-ene Por la apertura
Libro Diario

15. 6211 Sueldos y salarios S/. 25,850.00
6211 Sueldos y salarios (Asignación Familiar) S/. 525.00
6271 ESSALUD S/. 2,373.75
40173 IR 5ta categoría S/. 515.67
4031 ESSALUD S/. 2,373.75
4032 ONP S/. 2,356.25
407 Adm. De fondos de pensiones S/. 1,066.73
4111 Remuneraciones por pagar S/. 22,436.36
9411 Gastos Administrativos S/. 21,963.50
9511 Gasto de Ventas S/. 6,785.25
7911 Cargas Imp. A ctas de cto y gasto. S/. 28,748.75
6214 Gratificaciones S/. 4,395.83
6215 Vacaciones S/. 2,197.92
6291 CTS S/. 2,564.24
4194 Provisión gratificaciones S/. 4,395.83
4195 Provisión vacaciones S/. 2,197.92
4196 Provisión cts S/. 2,564.24
9411 Gastos Administrativos S/. 6,996.53
9511 Gastos de Venta S/. 2,161.46
7911 Cargas Imp. A ctas de cto y gasto. S/. 9,157.99
68111 Edificaciones S/. 3,688.00
68143 Equipos de transporte S/. 986.13
39111 Edificaciones S/. 3,688.00
39133 Equipos de transporte S/. 986.13
9411 Gastos Administrativos S/. 2,337.07
9511 Gastos de Venta S/. 2,337.07
7811 Cargas cubiertas por provisión S/. 4,674.13
1011 Caja S/. 4,787,850.00
1212 Facturas por cobrar S/. 4,787,850.00
4212 Cuentas por pagar S/. 992,439.00
4111 Remuneraciones por pagar S/. 23,951.38
1011 Caja S/. 1,016,390.38
S/. 27,982,457.82 S/. 27,982,457.82
7 31-ene
Por la planilla de sueldos
de enero.
14 31-ene Por los egresos de caja
12 31-ene
Por el destino de la
depreaciacion
13 31-ene Por los ingresos de caja
10 31-ene
Por el destino de los
gastos
11 31-ene
Por la depreciación
mensual de los activos
fijos
8 31-ene
Por el destino de los
gastos
9 31-ene
Por provisión mensual de
los costos laborales

16. DEBE HABER DEBE HABER DEBE HABER DEBE HABER
S/.500.000,00 S/.1.016.390,38 7231630 4787850 S/.1.311.690,00 S/.4.538.317,11 S/.442.560,00 S/.0,00
S/.4.787.850,00 S/.3.672.170,00 S/.59.168,00
S/.5.287.850,00 S/.1.016.390,38 S/.7.231.630,00 S/.4.787.850,00 S/.4.983.860,00 S/.4.538.317,11 S/.501.728,00 S/.0,00
DEBE HABER DEBE HABER DEBE HABER DEBE HABER
S/.3.688,00 S/.661.350,60 S/.1.066,73 S/.23.951,38 S/.22.436,36 S/.992.439,00 S/.4.335.520,60
S/.986,13 S/.1.103.130,00 S/.4.395,83
S/.0,00 S/.4.674,13 S/.2.373,75 S/.2.197,92 S/.992.439,00 S/.4.335.520,60
2.356,25S/. 2564,236111
515,67S/.
S/.661.350,60 S/.1.109.442,39 S/.23.951,38 S/.31.594,34
DEBE HABER DEBE HABER DEBE HABER DEBE HABER
S/.2.313.418,00 S/.3.672.170,00 S/.3.672.170,00 S/.25.850,00 S/.0,00
S/.525,00
S/.0,00 S/.2.313.418,00 S/.3.672.170,00 S/.0,00 S/.0,00 S/.3.672.170,00 S/.4.395,83
S/.2.197,92
S/.2.373,75
S/.2.564,24
S/.37.906,74 S/.0,00
DEBE HABER DEBE HABER DEBE HABER DEBE HABER
S/.750,00 S/.3.688,00 S/.4.538.317,11 S/.6.128.500,00
S/.350,00 S/.986,13
S/.200,00 S/.4.674,13 S/.0,00 S/.4.538.317,11 S/.0,00 S/.0,00 S/.6.128.500,00
S/.250,00
S/.450,00
S/.2.000,00 S/.0,00
DEBE HABER DEBE HABER DEBE HABER DEBE HABER
S/.4.674,13 S/.2.000,00 S/.1.000,00 S/.1.000,00
S/.28.748,75 S/.21.963,50 S/.6.785,25
S/.0,00 S/.4.674,13 S/.9.157,99 S/.6.996,53 S/.2.161,46
S/.39.906,74 S/.2.337,07 2337,065
S/.32.297,09 S/.0,00 S/.12.283,77 S/.0,00
78 79 94 95
50 60 61 62
63 68 69 70
10 12 20 33
39 40 41 42
Libro Mayor

17. DEBE HABER DEUDOR ACREEDOR ACTIVOS PASIVOS PÉRDIDA GANANCIA
10 EfectivoyequivalentesdeEfectivo 5.287.850,00S/. 1.016.390,38S/. 4.271.459,62S/. 4.271.459,62S/.
12 Cuentasporcobrar-Terceros 7.231.630,00S/. 4.787.850,00S/. 2.443.780,00S/. 2.443.780,00S/.
20 Mercaderias 4.983.860,00S/. 4.538.317,11S/. 445.542,89S/. 445.542,89S/.
33 Inmuebles,maquinariayequipo 501.728,00S/. 501.728,00S/. 501.728,00S/.
39 Depreciacion,amortizacionyagotamientosacumulados 4.674,13S/. 4.674,13S/. 4.674,13-S/.
40 Tributos,contraprestacionesyaportesalsistemadepensionesydesaludporpagar 661.350,60S/. 1.109.442,39S/. 448.091,79S/. 448.091,79S/.
41 Remuneracionesyparticipacionesporpagar 23.951,38S/. 31.594,34S/. 7.642,97S/. 7.642,97S/.
42 Cuentasporpagarcomerciales-Terceros 992.439,00S/. 4.335.520,60S/. 3.343.081,60S/. 3.343.081,60S/.
50 Capital 2.313.418,00S/. 2.313.418,00S/. 2.313.418,00S/.
60 Compras 3.672.170,00S/. 3.672.170,00S/.
61 Variacióndeexistencias 3.672.170,00S/. 3.672.170,00S/.
62 Gastosdepersonal,dierctoresygerentes 37.906,74S/. 37.906,74S/.
63 Gastosdeserviciosprestadosporterceros 2.000,00S/. 2.000,00S/.
68 Valuacionydeteriorodeactivosyprovisiones 4.674,13S/. 4.674,13S/.
69 Costodeventas 4.538.317,11S/. 4.538.317,11S/. 4.538.317,11S/.
70 Ventas 6.128.500,00S/. 6.128.500,00S/. 6.128.500,00S/.
78 Cargascubiertasporprovisiones 4.674,13S/. 4.674,13S/.
79 Cargasimputablesacuentasdecostosygastos 39.906,74S/. 39.906,74S/.
94 GastosAdministrativos 32.297,09S/. 32.297,09S/. 32.297,09S/.
95 Gastosdeventas 12.283,77S/. 12.283,77S/. 12.283,77S/.
7.657.836,38S/. 6.112.234,36S/. 4.582.897,98S/. 6.128.500,00S/.
1.545.602,02S/. 1.545.602,02S/.
7.657.836,38S/. 7.657.836,38S/. 6.128.500,00S/. 6.128.500,00S/.
CUENTA NOMBRE
RESULTADO
SUBTOTALES
RESULTADOS
TOTALES
MOVIMIENTODELMES SUMASDELMAYOR INVENTARIO
Balance de Comprobación

18. Proyección de la participación de Utilidades
o Información de la Empresa
o Promedio de trabajadores 20
o Utilidad tributaria s/.1,545,602.02
o N° de días trabajados 600
o Total de remuneración abonados a
los trabajadores s/.26,375.00

19. Nº
50% de la
participación
Dias
empresa
Partcipacion
pordia
Dias
trabajador
Participacion
trabajador
50% de la
participación
Remuneracione
s empresa
Participacion
porcadasol
Remuneracion
trabajador
Participación
trabajador
1 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,075.00 S/. 7,207.93 S/. 10,299.13
2 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,000.00 S/. 7,032.12 S/. 10,123.33
3 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,000.00 S/. 7,032.12 S/. 10,123.33
4 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,075.00 S/. 7,207.93 S/. 10,299.13
5 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 3,000.00 S/. 7,032.12 S/. 10,123.33
6 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 750.00 S/. 1,758.03 S/. 4,849.23
7 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 750.00 S/. 1,758.03 S/. 4,849.23
8 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 825.00 S/. 1,933.83 S/. 5,025.04
9 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 925.00 S/. 2,168.24 S/. 5,259.44
10 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 850.00 S/. 1,992.43 S/. 5,083.64
11 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 900.00 S/. 2,109.64 S/. 5,200.84
12 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 350.00 S/. 820.41 S/. 3,911.62
13 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 350.00 S/. 820.41 S/. 3,911.62
14 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 350.00 S/. 820.41 S/. 3,911.62
15 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 825.00 S/. 1,933.83 S/. 5,025.04
16 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 750.00 S/. 1,758.03 S/. 4,849.23
17 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 1,075.00 S/. 2,519.84 S/. 5,611.05
18 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 800.00 S/. 1,875.23 S/. 4,966.44
19 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 850.00 S/. 1,992.43 S/. 5,083.64
20 S/. 61,824.08 600 S/. 103.04 30 S/. 3,091.20 S/. 61,824.08 S/. 26,375.00 S/. 2.34 S/. 875.00 S/. 2,051.04 S/. 5,142.24
S/. 61,824.08 S/. 61,824.08 S/.123,648.16
Distribuciónenfunciónde losdiasefectivamente laborados DistribucionenFuncionde lasremuneracionespercibidas
TOTAL PARTICIPACION
POR TRABAJADOR
TOTAL TOTAL
Participación de Utilidades 8%

20. ACTIVO PASIVO
ACTIVOCORRIENTE PASIVOCORRIENTE
EfectivoyequivalentesdeEfectivo S/.4,271,459.62 Tributos,contraprestacionesyaportesporpagar S/.448,091.79
Cuentasporcobrar-Terceros S/.2,443,780.00 Remuneracionesyparticipacionesporpagar S/.7,642.97
Mercaderias S/.445,542.89 Cuentasporpagarcomerciales-Terceros S/.3,343,081.60
TOTALACTIVOCORRIENTE S/.7,160,782.51 TOTALPASIVOCORRIENTE S/.3,798,816.36
ACTIVONOCORRIENTE PATRIMONIO
Inmuebles,maquinariayequipo S/.501,728.00 Capital S/.2,313,418.00
Depreciacion,amortizacionyagotamientosacumulados-S/.4,674.13 Resultadodelejercicio S/.1,545,602.02
TOTATLACTIVONOCORRIENTE S/.497,053.87 TOTALPATRIMONIO S/.3,859,020.02
TOTALACTIVOCORRIENTE S/.7,657,836.38 PASIVO+PATRIMONIO S/.7,657,836.38
31/01/2015
ESTADODESITUACIÓNFINANCIERA
Estado de situación Financiera

21. S/. 6,128,500.00
S/. 4,538,317.11
S/. 1,590,182.89
S/. 32,297.09
S/. 12,283.77
S/. 1,545,602.02
S/. 0.00
S/. 1,545,602.02
8% S/. 123,648.16
S/. 1,421,953.86
28% S/. 398,147.08
S/. 1,023,806.78UTILIDAD NETA
VENTAS
COSTO DE VENTAS
UTIILIDAD BRUTA
G.ADMINISTRATIVOS
G.VENTAS
UTIIDAD OPERATIVA
G. FONANCIEROS
UTILIDAD ANTES DE
PARTICIPACIÓN DE
PARTICIPACION DE
UTILIDADES
UTILIDAD ANTES DE
IMPUESTO
IMPUESTO A LA RENTA
Estado de Resultados