Hoja de trabajo
| Activos | 2024 | 2023 | Diferencias | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | Total | Diferencias netas |
| Efectivo y equivalente al efectivo | $31,400.00 | $8,500.00 | $22,900.00 | $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 | $22,900.00 |
| Instrumentos financieros | $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 |
| Disponible para la venta | $10,000.00 | $10,000.00 | $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 |
| Cuentas por cobrar | $15,000.00 | $11,000.00 | $4,000.00 | $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 | $4,000.00 |
| Inventarios | $9,500.00 | $11,340.00 | -$1,840.00 | $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 | -$1,840.00 |
| Inversiones permanentes en acciones | $12,500.00 | $12,500.00 | $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 |
| Propiedades, planta y equipo | $0.00 | ||||||||||||||||
| Costo de adquisición | $120,000.00 | $100,000.00 | $20,000.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | -$20,000.00 | $0.00 | $0.00 | $0.00 | -$20,000.00 | $40,000.00 |
| Depresiación acumulada | -$36,900.00 | -$30,000.00 | -$6,900.00 | $0.00 | $0.00 | -$10,000.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | -$10,000.00 | $3,100.00 |
| Compra de activo fijo | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $6,000.00 | $0.00 | $0.00 | $0.00 | $6,000.00 | -$6,000.00 |
| Venta de activo fijo | $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 |
| Credito mercantil | $5,000.00 | $0.00 | $5,000.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $100.00 | $0.00 | $0.00 | $0.00 | $0.00 | $100.00 | $4,900.00 |
| Negocio adquirido | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $9,600.00 | $0.00 | $0.00 | $0.00 | $0.00 | $9,600.00 | -$9,600.00 | |||
| Total de activos | $166,500.00 | $123,340.00 | $43,160.00 | $0.00 | $0.00 | -$10,000.00 | $0.00 | $0.00 | $0.00 | $0.00 | $9,700.00 | -$14,000.00 | $0.00 | $0.00 | $0.00 | -$14,300.00 | $28,860.00 |
| Pasivos | |||||||||||||||||
| Proveedores | $29,500.00 | $23,340.00 | $6,160.00 | $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 | $6,160.00 |
| Intereses por pagar | $3,100.00 | $4,000.00 | -$900.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $8,000.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $8,000.00 | -$8,900.00 |
| Impuestos por pagar | $3,500.00 | $4,000.00 | -$500.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $12,900.00 | $0.00 | $0.00 | $0.00 | $0.00 | $12,900.00 | -$13,400.00 |
| Acredores a largo plazo | $13,500.00 | $12,000.00 | $1,500.00 | $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 | $1,500.00 |
| Arrendamiento financiero | $4,000.00 | $0.00 | $4,000.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | -$14,000.00 | $10,000.00 | $0.00 | $0.00 | -$4,000.00 | $0.00 |
| Total de pasivos | $53,600.00 | $43,340.00 | $10,260.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $8,000.00 | $12,900.00 | -$14,000.00 | $10,000.00 | $0.00 | $0.00 | $16,900.00 | $27,160.00 |
| Capital contable | |||||||||||||||||
| Capital social | $70,000.00 | $65,000.00 | $5,000.00 | $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 | $5,000.00 |
| Emisión de acciones | $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 | $5,000.00 | $5,000.00 | -$5,000.00 |
| Utilidades acumuladas | $12,800.00 | $15,000.00 | -$2,200.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $2,200.00 | $0.00 | $4,400.00 | -$6,600.00 |
| Dividendos pagados | $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 |
| Utilidad neta | |||||||||||||||||
| Ventas | $200,000.00 | $0.00 | $200,000.00 | $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 | $200,000.00 |
| Costo de ventas | -$130,000.00 | $0.00 | -$130,000.00 | $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 | -$130,000.00 |
| Gastos de administración y venta | -$12,000.00 | $0.00 | -$12,000.00 | $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 | -$12,000.00 |
| Depresiación | -$10,000.00 | $0.00 | -$10,000.00 | $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 | -$10,000.00 |
| Otros ingresos y gastos | $1,000.00 | $0.00 | $1,000.00 | $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 | $1,000.00 |
| Intereses a cargo | -$8,000.00 | $0.00 | -$8,000.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $8,000.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $8,000.00 | $0.00 |
| Intereses a favor | $2,500.00 | $0.00 | $2,500.00 | $0.00 | $0.00 | $0.00 | $0.00 | $2,500.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $2,500.00 | $0.00 |
| Perdidad cambiaria | -$2,000.00 | $0.00 | -$2,000.00 | $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 | -$2,000.00 |
| Dividendos recibidos | $1,500.00 | $0.00 | $1,500.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $1,500.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $1,500.00 | $0.00 |
| Impuestos a la utilidad | -$12,900.00 | $0.00 | -$12,900.00 | $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 | -$12,900.00 |
| Utilidad del ejercicio | $30,100.00 | $0.00 | $30,100.00 | $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 | $30,100.00 |
| Total de capital contable | $112,900.00 | $80,000.00 | $32,900.00 | $0.00 | $0.00 | $0.00 | $0.00 | $2,500.00 | $9,500.00 | $0.00 | $0.00 | $0.00 | $0.00 | $2,200.00 | $5,000.00 | $19,200.00 | $13,700.00 |
| Total de opasivo y capital contable | $166,500.00 | $123,340.00 | $43,160.00 | $0.00 | $0.00 | $0.00 | $0.00 | $2,500.00 | $9,500.00 | $8,000.00 | $12,900.00 | -$14,000.00 | $10,000.00 | $2,200.00 | $5,000.00 | $36,100.00 | $7,060.00 |
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