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Contabilidad 2

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metodo fiscal

ventas totales L 3,000,000.00 venta neta al credito


ventas al credito L 1,800,000.00
devoluciones sobre clientes
venta al crédito L 100,000.00
estimación para cuentas partida #1
incobrables L 70,000.00 gastos por estimacion de
cuentas por cobrar L 220,000.00 cuentas incobrables
escuentos sobre ventas por estimacion de cuentas
pronto pago L 10,000.00 incobrables

metodo antigüedad de saldos


1% 5% 10% 20%
clientes totales 1-30 dias 31-60 dias 61-90 dias 91-120 dias
brian nuñes L 115,000.00 L 50,000.00 L 25,000.00 L 40,000.00
oscar ruiz L 150,000.00 L 60,000.00 L 80,000.00
luis za L 130,000.00 L 20,000.00 L 40,000.00 L 50,000.00 L 20,000.00
jose diaz L 200,000.00 L 50,000.00 L 40,000.00 L 60,000.00
ana cruz L 205,000.00 L 70,000.00 L 20,000.00 L 40,000.00
totales L 800,000.00 L 180,000.00 L 175,000.00 L 150,000.00 L 160,000.00
L 1,800.00 L 8,750.00 L 15,000.00 L 32,000.00
metodo fiscal
1%
L 1,690,000.00 L 16,900.00
10%
L 2,020,000.00 L 202,000.00

estimacion para cuentas incobrables


L 16,900.00 L 70,000.00
L 16,900.00
L 16,900.00 L 86,900.00

do antigüedad de saldos
30%
mas de 120
estimacion para cuentas incobrables partida #1
L 10,000.00 L 70,000.00 gastos por estimacion de
L 28,050.00 cuentas incobrables
L 50,000.00 L 98,050.00 estimacion de cuentas
L 75,000.00 incobrables
L 135,000.00
L 40,500.00 L 98,050.00
astos por estimacion de L 28,050.00
cuentas incobrables
estimacion de cuentas L 28,050.00
incobrables
ventas al credito L 5,325,250.00 clientes
pagos de ventas al credito L4,892,725.00 L 100,000.00
devoluciones sobre venta L 32,525.00 L 5,325,250.00
cuentas incobrables L 15,000.00
recuperacion de cuentas L 7,000.00 L 5,425,250.00
estimacion de cuentas incobrables L 18,000.00 saldo inicial L 485,000.00
cuentas por cobrar L 100,000.00 saldo inicial
ventas al credito
ventas netas al credito

clientes

no vencidas L 125,300.00 2% L 2,506.00 estimacion de cuentas incobra


vencidad 1-30 L 102,500.00 5% L 5,125.00 L 15,000.00
vencidad 31-60 L 83,750.00 7% L 5,862.50
vencidad 61-91 L 96,500.00 10% L 9,650.00 L 15,000.00
vencidad 91-120 L 44,200.00 12% L 5,304.00
vencidad121 o mas L 35,800.00 15% L 5,370.00
L 488,050.00 L 33,817.50
clientes estimacion de cuentas incobrables
L4,892,725.00 L 15,000.00 L 18,000.00
L 32,525.00 L 45,500.00 L 45,805.00
L 15,000.00 L 15,000.00 L 63,500.00 3000
L4,940,250.00 L 48,500.00

L 5,325,250.00 L 32,525.00 1%
ventas netas al credito L 5,292,725.00 L 52,927.25

10%
L 485,000.00 L 48,500.00 L 48,805.00

estimacion de cuentas incobrables


L 18,000.00
L 30,817.50
L 48,817.50
L 33,817.50
metodo fiscal

Estimación cuentas incobrables L 25,878.00 saldo inicial


Ventas al crédito L 5,589,500.00
Cobros a clientes del año L 5,533,666.00
Se declararon Cuentas como incobrables L 28,878.00
Devoluciones sobre ventas al crédito L 30,500.00
Recuperaron cuentas incobrables L 20,000.00
Descuentos Sobre ventas por pronto pago L 50,000.00
Cuentas por cobrar L 450,000.00 saldo inicial

partida #1
estimacion de cuentas incobrables L 28,878.00
clientes L 28,878.00

partida #2
banco L 20,000.00
otros ingresos L 20,000.00

partida #3
gastos por estimacion de cuentas incobrable L 42,645.60
estimacion de cuentas incobrables L 42,645.60

metodo antigüedad de saldos


cuentas entre 1 a 30 dias L 49,193.56 1% L 491.94
vencidas entre 31 a 60 dias L 87,240.31 8% L 6,979.22
vencidas entre 61 a 90 dias L 93,954.69 18% L 16,911.84
vencidas entre 91 a 120 dias L 156,755.09 27.5% L 43,107.65
vencidas entre 121 a 150 dias L 9,312.35 39% L 3,631.82
L 396,456.00 L 71,122.47
o fiscal

clientes estimacion de cuentas incobrables


L 450,000.00 L 5,533,666.00 L 28,878.00 L 25,878.00
L 5,589,500.00 L 80,500.00 L 42,645.60 L 42,645.60
L 28,878.00 L 28,878.00 L 68,523.60
L 6,039,500.00 L 5,643,044.00 L 39,645.60
L 396,456.00 L 3,000.00

ventas al credito L 5,589,500.00 L 80,500.00 1%


ventas netas al credito L 5,509,000.00 L 55,090.00

10%
clientes L 396,456.00 L 39,645.60

edad de saldos
estimacion de cuentas incobrables partida #3
L 28,878.00 L 25,878.00 gastos por estimacion de cuentas
L 74,122.47 L 74,122.47 incobrables
L 28,878.00 L 100,000.47 estimacion de cuentas
-L 71,122.47 incobrables
L 3,000.00
estimacion de cuentas L 74,122.47
ncobrables
estimacion de cuentas L 74,122.47
incobrables
metodo fiscal

estimacion de cuentas incobrables L 30,000.00 saldo inicial


cuentas por cobrar L 800,000.00 saldo inicial
ventas totales L 8,000,000.00
ventas netas al credito L 4,400,000.00 55%
se declararon incobrables L 20,875.00
cobros realizados a clientes L 3,807,700.00
devoluciones al credito L 50,300.00
recuperacion de cuentas incobrables L 15,135.00

partida #1
estimacion de cuentas incobrables L 20,875.00
clientes L 20,875.00

partida #2
bancos L 15,135.00
otros ingresos L 15,135.00

partida #3
gastos por estimacion de cuentas incobrables L 44,000.00
estimacion de cuentas incobrables L 44,000.00

metodo antigüedad de saldos


No vencidas 1-30 dias 31-60 dias 61-90 dias 91-120 dias
clientes L 585,900.00 L 200,400.00 L 155,875.00 L 245,400.00 L 83,650.00
incobrabilidad 1% 3% 5% 7% 20%
L 5,859.00 L 6,012.00 L 7,793.75 L 17,178.00 L 16,730.00

partida #3
gastos por estimacion de cuentas incobrables L 51,932.75
estimacion de cuentas incobrables L 51,932.75
odo fiscal

clientes estimacion de cuentas incobrables


L 800,000.00 L 3,807,700.00 L 20,875.00 L 30,000.00
L 4,400,000.00 L 50,300.00 L 44,000.00
L 20,875.00 L 20,875.00 L 74,000.00
L 5,200,000.00 L 3,878,875.00 L 53,125.00
L 1,321,125.00

ventas al credito L 4,400,000.00 L 50,300.00 1%


ventas netas al credito L 4,400,000.00 L 44,000.00

10%
clientes L 1,321,125.00 L 132,112.50

L -

odo antigüedad de saldos


mas de 120 total L 49,900.00 estimacion de cuentas incobrables
L 49,900.00 L 1,321,125.00 L 20,875.00 L 30,000.00
15% L 51,932.75
L 7,485.00 L 61,057.75 L 20,875.00 L 81,932.75
L 61,057.75
datos No Cuota
contado L 60,000.00 0
credito L 65,000.00 1 5416.67
prima L 10,000.00 2 5416.67
cuotas 12 mensuales 3 5416.67
cada cuota a 5416.67 4 5416.67
tasa efectiva 4.2868947 0.04286895 5 5416.67
6 5416.67
partida #1 venta 7 5416.67
bancos L 10,000.00 8 5416.67
docuementos por cobrar L 50,000.00 9 5416.67
venta L 52,173.91 10 5416.67
impuesto sobre venta L 7,826.09 11 5416.67
12 5416.67
partida #2 cuotas
banco L 32,500.02 valor de libros
cuentas por cobrar L 21,868.37 valor de rescate
ingresos por intereses L 10,631.65 ganancias

partida #3 recuperacion
devoluciones sobre venta L 28,131.63
cuentas por cobrar L 28,131.63
Interes Abono Saldo Tasa efectiva
L 50,000.00 0.042868947
L 2,143.45 L 3,273.22 L 46,726.78 0.042868947
L 2,003.13 L 3,413.54 L 43,313.24 0.042868947
L 1,856.79 L 3,559.88 L 39,753.36 0.042868947
L 1,704.18 L 3,712.49 L 36,040.87 0.042868947
L 1,545.03 L 3,871.64 L 32,169.24 0.042868947 intereses Abono
L 1,379.06 L 4,037.61 L 28,131.63 0.042868947 32500.02 L 10,631.65 L 21,868.37
L 1,205.97 L 4,210.70 L 23,920.93 0.042868947 L 32,500.02
L 1,025.47 L 4,391.20 L 19,529.73 0.042868947
L 837.22 L 4,579.45 L 14,950.28 0.042868947
L 640.90 L 4,775.77 L 10,174.51 0.042868947
L 436.17 L 4,980.50 L 5,194.01 0.042868947
L 222.66 L 5,194.01 -L 0.00 0.042868947

L 28,131.63
L 30,000.00
L 1,868.37
partida #1
cuentas por cobrar L 500,000.00 primera letra de cambio
venta L 434,782.61 segunda letra de cambio
impuesto sobre venta L 65,217.39
vf=175000(1+0.0175454)˄3
partida #2 vf1=
banco L 150,000.00
documentos por cobrar L 350,000.00 vf=175000(1+0.0175454)˄6
cuentas por cobrar L 500,000.00 vf1=

partida #3 d=194249.91/1+(0.24(3/12))
documentos por cobrar L 18,438.45 d1=
ingresos por intereses L 18,438.45
vf=175000(1+0.016976)˄3
partida #4 vf2=
banco L 364,906.65
gasto financiero L 3,531.80 vf=175000(1+0.016976)˄10
docuemtos por cobrar L 368,438.45 vf2=

partida #5 d=207083.31/1+(0.24(7/12))
documentos por cobrar L 194,899.91 d2=
banco L 194,899.91

partida #6
banco L 194,899.91
docuementos por cobrar L 194,899.91
T.E tasa neta
primera letra de cambio 6 meses 1.75454 24 L 175,000.00 0.0175454
segunda letra de cambio 10 meses 1.6976 0.24 L 175,000.00 0.016976

vf=175000(1+0.0175454)˄3 1.0175454 1.05356512438 tabla 1


L 184,373.90 N Intereses Saldo
0 L 175,000.00
f=175000(1+0.0175454)˄6 1.0175454 1.10999947131 1 L 3,070.45 L 178,070.45
L 194,249.91 2 L 3,124.32 L 181,194.76
3 L 3,179.13 L 184,373.90
=194249.91/1+(0.24(3/12)) 0.06 1.06 4 L 3,234.91 L 187,608.81
L 183,254.63 5 L 3,291.67 L 190,900.48
6 L 3,349.43 L 194,249.91
f=175000(1+0.016976)˄3 1.016976 1.05179744595
L 184,064.55 Tabla 2
N Intereses Saldo
f=175000(1+0.016976)˄10 1.016976 1.18333317342 0 L 175,000.00
L 207,083.31 1 L 2,970.80 L 177,970.80
2 L 3,021.23 L 180,992.03
=207083.31/1+(0.24(7/12)) 0.14 1.14 3 L 3,072.52 L 184,064.55
L 181,652.02 4 L 3,124.68 L 187,189.23
5 L 3,177.72 L 190,366.96
6 L 3,231.67 L 193,598.63
7 L 3,286.53 L 196,885.16
8 L 3,342.32 L 200,227.48
9 L 3,399.06 L 203,626.54
10 L 3,456.76 L 207,083.31
Tasa efectiva
0.0175454
0.0175454
0.0175454
0.0175454 L 9,373.90
0.0175454
0.0175454
0.0175454

Tasa efectiva
0.016976
0.016976
0.016976
0.016976 L 9,064.55
0.016976
0.016976
0.016976
0.016976
0.016976
0.016976
0.016976
tasa neta 1800% n intereses saldo tasa efectiva
tasa efectiva 1.4466592 0.01446659 0 L 60,000.00 0.01446659
tasa banco 13 0.13 1 L 868.00 L 60,868.00 0.01446659
tiempo 6 meses 2 L 880.55 L 61,748.55 0.01446659
banco 3 meses 3 L 893.29 L 62,641.84 0.01446659
L 60,000.00 4 L 906.21 L 63,548.05 0.01446659
5 L 919.32 L 64,467.38 0.01446659
6 L 932.62 L 65,400.00 0.01446659
L 2,641.84 L 62,641.84

d L 65,400.00 1 0.13 0.25


0.0325
L 63,341.40 1.0325
Fábrica de Pernos y Clavos JUGOCAR
Auxiliar de bancos Cuenta Banco Chortís
al 30 de abril de 2018
Saldo al 31 de marzo de 2018 L 100,250.00
4/1/2018 depósito L 40,000.00 L 140,250.00
4/1/2018 Cheque 2390 L 3,456.00 L 136,794.00
cheque 2391 L 8,321.00 L 128,473.00
4/5/2018 depósito L 11,860.00 L 140,333.00
cheque 2392 L 15,300.00 L 125,033.00
cheque 2393 L 2,215.00 L 122,818.00
4/10/2018 depósito L 20,400.00 L 143,218.00
cheque 2394 18,500.00 124,718.00
Cheque 2395 nulo 124,718.00
4/15/2018 depósito 155,475.00 280,193.00
Cheque 2396 180,000.00 100,193.00
Cheque 2397 25,600.00 74,593.00
4/21/2018 Deposito 19,000.00 93,593.00
4/22/2018 Cheque 2398 4,890.00 88,703.00
Cheque 2399 8,000.00 80,703.00
4/28/2018 Deposito 95,000.00 175,703.00
cheque 2400 1,248.00 174,455.00
Cheque 2401 3,478.00 170,977.00
Cheque 2402 965 170,012.00
4/30/2018 Deposito 25,300.00 195,312.00
Cheque 2403 165,000.00 30,312.00
datos No Cuota
contado L 300,000.00 0
credito L 350,000.00 1 L 25,000.00
prima L 50,000.00 2 L 25,000.00
cuotas 12 mensual 3 L 25,000.00
cada cuota a L 25,000.00 4 L 25,000.00
tasa efectiva 2.922854077 0.02922854 5 L 25,000.00
6 L 25,000.00
partida #1 venta 7 L 25,000.00
bancos L 50,000.00 8 L 25,000.00
cuentas por cobrar L 250,000.00 9 L 25,000.00
venta L 260,869.57 10 L 25,000.00
impuesto sobre venta L 39,130.43 11 L 25,000.00
12 L 25,000.00
partida #2 cuotas
banco L 75,000.00 valor en libros
cuentas por cobrar L 54,645.12 valor de rescate
ingresos por intereses L 20,354.88 ganancia

Partida #3 recuperacion
devoluciones sobre venta L 195,354.88
cuentas por cobrar L 195,354.88
Intereses Abono Saldo Tasa Efectiva
L 250,000.00 0.02922854
L 7,307.14 L 17,692.86 L 232,307.14 0.02922854
L 6,790.00 L 18,210.00 L 214,097.13 0.02922854 Intereses Abono
L 6,257.75 L 18,742.25 L 195,354.88 0.02922854 L 75,000.00 L 20,354.88 L 54,645.12
L 5,709.94 L 19,290.06 L 176,064.82 0.02922854 L 75,000.00
L 5,146.12 L 19,853.88 L 156,210.94 0.02922854
L 4,565.82 L 20,434.18 L 135,776.75 0.02922854
L 3,968.56 L 21,031.44 L 114,745.31 0.02922854
L 3,353.84 L 21,646.16 L 93,099.15 0.02922854
L 2,721.15 L 22,278.85 L 70,820.30 0.02922854
L 2,069.97 L 22,930.03 L 47,890.27 0.02922854
L 1,399.76 L 23,600.24 L 24,290.04 0.02922854
L 709.96 L 24,290.04 L 0.00 0.02922854

L 195,354.88
L 200,000.00
L 4,645.12
datos no cuota interes abono
contado L 25,000.00 0
credito L 30,000.00 1 L 2,338.23 L 1,542.15 L 796.08
cuotas L 18.00 2 L 2,338.23 L 1,493.04 L 845.19
valor de cuotas L 2,338.23 3 L 2,338.23 L 1,440.90 L 897.33
tasa efectiva L 6.17 L 0.06 4 L 2,338.23 L 1,385.55 L 952.68
5 L 2,338.23 L 1,326.78 L 1,011.45
partida #! 6 L 2,338.23 L 1,264.39 L 1,073.84
cuenta por cobrar L 25,000.00 7 L 2,338.23 L 1,198.15 L 1,140.08
venta L 21,739.13 8 L 2,338.23 L 1,127.82 L 1,210.41
impuesto L 3,260.87 9 L 2,338.23 L 1,053.16 L 1,285.07
10 L 2,338.23 L 973.89 L 1,364.34
partida #2 11 L 2,338.23 L 889.73 L 1,448.50
banco L 16,367.61 12 L 2,338.23 L 800.38 L 1,537.85
cuentas por cobrar L 6,716.64 13 L 2,338.23 L 705.51 L 1,632.72
ingresos por intereses L 9,650.97 14 L 2,338.23 L 604.80 L 1,733.43
15 L 2,338.23 L 497.87 L 1,840.36
partida #3 16 L 2,338.23 L 384.34 L 1,953.89
devolucion L 18,283.36 17 L 2,338.23 L 263.82 L 2,074.41
cuentas por cobrar L 18,283.36 18 L 2,338.23 L 135.86 L 2,202.37
saldo tasa efectiva
L 25,000.00 L 0.06
L 24,203.92 L 0.06
L 23,358.73 L 0.06
L 22,461.40 L 0.06 L 16,367.61
L 21,508.72 L 0.06
L 20,497.27 L 0.06 intereses abono
L 19,423.44 L 0.06 L 16,367.61 L 9,650.97 L 6,716.64
L 18,283.36 L 0.06
L 17,072.95 L 0.06
L 15,787.88 L 0.06
L 14,423.54 L 0.06 valor el libro L 18,283.36
L 12,975.04 L 0.06 valor de resc L 22,000.00
L 11,437.18 L 0.06 L 3,716.64
L 9,804.47 L 0.06
L 8,071.03 L 0.06
L 6,230.67 L 0.06
L 4,276.79 L 0.06
L 2,202.37 L 0.06
L 0.00 L 0.06
daros 110000 60000 n intereses saldo
valot L 50,000.00 0 L 50,000.00
tasa de intere L 3.75 1 1369.98295 L 51,369.98
tiempo 15 me L 15.00 2 1407.52002 L 52,777.50
tasa banco L 18.00 L 0.18 3 1446.08558 L 54,223.59
tasa efectiva L 2.74 L 0.027399659 4 1485.70784 L 55,709.30
5 1526.41572 L 57,235.71
9 6 1568.23899 L 58,803.95
7 1611.20821 L 60,415.16
partida 1 8 1655.35476 L 62,070.51
cuentas por c L 110,000.00 9 1700.71092 L 63,771.22
venta L 95,652.17 10 1747.30982 L 65,518.53
impuesto L 14,347.83 11 1795.18551 L 67,313.72
12 1844.37298 L 69,158.09
partida 1 13 1894.90817 L 71,053.00
banco 60000 14 1946.82801 L 72,999.83
documentos pL 50,000.00 15 2000.17044 L 75,000.00
cuentas por cobrar L 110,000.00

partida 2
documentos p8803.9511044
ingresos por intereses 8803.95110435

partida
banco L 58,803.95
producto fina L 7,275.34
ducumentos por cobrar 66079.2950927

partida
ducumentos pL 75,000.00
gasto financi L 1,500.00
bancos L 76,500.00
tasa efectiva
L 0.027399659 L 50,000.00 1 0.03 6
L 0.027399659 L 1.03 1.18
L 0.027399659 L 58,803.95
L 0.027399659
L 0.027399659
L 0.027399659 L 75,000.00 1 L 0.18 0.75
L 0.027399659 8803.9511 L 0.14
L 0.027399659 66079.2951 L 1.14
L 0.027399659
L 0.027399659
L 0.027399659 L 58,803.95
L 0.027399659 66079.2951
L 0.027399659 L 7,275.34
L 0.027399659
L 0.027399659 L 1,500.00
L 0.027399659
datos 0.01
cuentas incobrables L 10,000.00 CLIENTES TOTALES 1-30 días
estimacion de cuentas incobra L 79,610.00 Brian Núñez L 115,000.00 L 50,000.00
ventas totales L 3,000,000.00 Oscar Ruiz L 140,000.00 L 60,000.00
ventas c L 1,800,000.00 Luis Za L 130,000.00 L 20,000.00
devoluciones L 100,000.00 José Díaz L 150,000.00 L 50,000.00
descuento 2 L 70,850.00 Ana Cruz L 205,000.00
cobros a clientes 1,250,000.00 TOTALES L 740,000.00 L 180,000.00
cuentas incobrables 65,750.00 saldo
clientes 135,420.00
0.05 0.1 0.2 0.3
31-60 días 61-90 días 91-120 días Más de 120
L 25,000.00 L 40,000.00
L 80,000.00 L - L 140,000.00
L 40,000.00 L 50,000.00 L 20,000.00
L 40,000.00 L 60,000.00 L -
L 70,000.00 L 20,000.00 L 40,000.00 L 75,000.00
L 175,000.00 L 150,000.00 L 160,000.00 L 75,000.00
7,538.00 5,640.00
7,853.00 6,540.00
315.00 900.00

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