METODO LINEAL

FECHA

5/4/2013
2/22/2013
11/8/2013
7/9/2013

DESCRIPCION

Automovil
Computadora
Armario
Departamanto

VALOR DE ADQUICION

S/.
S/.
S/.
S/.

125,943.43 20
3,298.95 25
1,295.48 20
289,432.15 3

S/.

125,943.43
100,000.00

S/.

3,298.95
10,000.00

METODO DE UNIDADES PRODUCIDAS

AUTOMOVIL
UNIDADES/HORAS/KM

COMPUTADORA

UNIDADES/HORAS/KM

METODO DE SUMA DE DIGITOS

AUTOMOVIL =
AOS DE TRABAJO 5 AOS
SUMATORIA DE AOS = 15

S/.

125,943.43

AO5
AO4
AO3
AO2
AO1

COMPUTADORA
AOS DE TRABAJO 4AOS
SUMATORIA DE AOS = 10

S/.

3,298.95

AO4
AO3
AO2
AO1

ARMARIO
AOS DE TRABAJO 5 AOS
SUMATORIA AOS = 15

S/.

1,295.48

AO5
AO4
AO3
AO2

AO1

EDIFICIO
AOS DE TRABAJO MESES
SUMATORIA

1.333333333
0.25

depre %

/12

x n meses

S/. 25,188.6860 S/. 2,099.0572 S/. 14,693.40

S/.
824.7375 S/.
68.7281 S/.
687.28
S/.
259.0960 S/.
21.5913 S/.
21.59
S/. 8,682.9645 S/. 723.5804 S/. 3,617.90

AO1
=

S/.

1.2594
S/.

S/.

0.3299
S/.

15 ENTRE 5
15 ENTRE 4
15 ENTRE 3
15 ENTRE 2
15 ENTRE 1
TOTAL
10 ENTRE 4
10 ENTRE 3
10 ENTRE 2
10 ENTRE 1
TOTAL
15 ENTRE 5
15 ENTRE 4
15 ENTRE 3
15 ENTRE 2

S/.
S/.
S/.
S/.
S/.

41,981.14
33,584.91
25,188.69
16,792.46
8,396.23

S/.

125,943.43

S/.
S/.
S/.
S/.

1,319.58
989.69
659.79
329.90

S/.

3,298.95

S/.
S/.
S/.
S/.

431.83
345.46
172.73
172.73

AO2

AO3

AO4

10,000.00
20,000.00
20,000.00
30,000.00
12,594.34 S/. 25,188.69 S/. 25,188.69 S/. 37,783.03

2,000.00
659.79 S/.

3,000.00
989.69 S/.

3,000.00
989.69 S/.

2,000.00
659.79

15 ENTRE 1

TOTAL

0.03

S/.

86.37

S/.

1,209.11

0.0025

289432.15 S/.

723.58 S/.

8,682.96

8682.9645

AO5
20,000.00
S/. 25,188.69 =

S/. 125,943.43 TOTAL

S/.

3,298.95 TOTAL

METODO LINEAL
ITEM
1
2
3
4

DESCRIPCION
CAMIONETA 4X4
IMPRESORA MATRICIAL
CAMION
COMPUTADORA

FECHA ADQ
1-Mar
2-Feb
4-Jun
2-Jul

VALOR ADQ
S/. 60,000.00
S/.
1,900.00
S/. 230,000.00
S/.
3,500.00

ITEM
1
2
3
4

DEPRE %
S/.
S/.
S/.
S/.

ENTRE TOTAL DE MESE

S/.
1,000.00
S/.
39.58
S/.
3,833.33
S/.
72.92

* n MESES
S/.
9,000.00
S/.
395.83
S/. 23,000.00
S/.
364.58

12,000.00
475.00
46,000.00
875.00

S/.
METODO DE UNIDADES PRODUCIDAS
CAMIONETA

S/.

0.4000

IMPRESORA

S/.

0.1900

CAMION

S/.

1.1500

COMPUTADORA

S/.

0.8750

METODO DE SUMA DE DIGITOS

CAMIONETA
TOTAL AOS 15

S/.

60,000.00

32,760.42

VIDA UTIL
5AOS
4AOS
5AOS
4AOS

IMPRESORA
TOTAL DE AOS 10

S/.

1,900.00

CAMION
TOTAL DE AOS 15

S/.

230,000.00

COMPUTADORA
TOTAL DE AOS 10

S/.

3,500.00

ASIENTO

68
39

S/.

32,760.42

94
95
79

S/.
S/.

16,380.21
16,380.21

68
39

S/. 208,229.81

94
95
79

S/. 104,114.91
S/. 104,114.91

68
39

S/. 236,819.17

94
95
79

S/. 118,409.58
S/. 118,409.58

UNIDAD PRODUCIDASA
S/.
150,000.00
S/.
10,000.00
S/.
200,000.00
S/.
4,000.00

AO1
S/. 20,000.00
S/. 3,200.00
S/. 80,000.00
S/. 1,000.00

AO2
S/. 30,000.00
S/.
3,500.00
S/. 20,000.00
S/.
1,200.00

AO3
S/. 35,000.00
S/. 1,500.00
S/. 45,000.00
S/. 1,050.00

AO4
S/. 15,000.00
S/. 1,800.00
S/. 15,000.00
S/.
750.00

AO2
S/. 30,000.00
S/. 12,000.00
S/. 12,000.00

AO3
S/. 35,000.00
S/. 14,000.00
S/. 14,000.00

AO4
S/. 15,000.00
S/. 6,000.00
S/. 6,000.00

AO5
S/. 50,000.00
S/. 20,000.00
S/. 5,000.00

DEPRE

AO1
S/. 20,000.00
S/. 8,000.00
S/. 6,000.00

DEPRE

S/.
S/.
S/.

DEPRE

S/. 80,000.00 S/. 20,000.00 S/.

S/. 92,000.00 S/. 23,000.00 S/.
S/. 46,000.00 S/. 23,000.00 S/.

DEPRE

S/.
S/.
S/.

3,200.00 S/.
608.00 S/.
506.67 S/.

1,000.00 S/.
875.00 S/.
364.58 S/.

3,500.00 S/.
665.00 S/.
665.00 S/.

1,200.00 S/.
1,050.00 S/.
1,050.00 S/.

1,500.00 S/.
285.00 S/.
285.00 S/.

1,800.00
342.00
57.00

45,000.00 S/. 15,000.00 S/. 40,000.00

51,750.00 S/. 17,250.00 S/. 46,000.00
51,750.00 S/. 17,250.00 S/. 23,000.00
1,050.00 S/.
918.75 S/.
918.75 S/.

750.00
656.25
382.81

DEPRE TOTAL
AO5
AO4
AO3
AO2
AO1

S/. 20,000.00
S/. 16,000.00
S/. 12,000.00
S/. 8,000.00
S/. 4,000.00

S/.
S/.
S/.
S/.
S/.
S/.

11,666.67
16,000.00
12,000.00
8,000.00
1,000.00
48,666.67

AO4
AO3
AO2
AO1

S/.
S/.
S/.
S/.

760.00
570.00
380.00
190.00

AO5
AO4
AO3
AO2
AO1

S/.
S/.
S/.
S/.
S/.

76,666.67
61,333.33
46,000.00
30,666.67
15,333.33

AO4
AO3
AO2
AO1

S/.
S/.
S/.
S/.

1,400.00
1,050.00
700.00
350.00

S/.
S/.
S/.
S/.
S/.

633.33
570.00
380.00
31.67
1,615.00

S/. 38,333.33
S/. 61,333.33
S/. 46,000.00
S/. 30,666.67
S/.
7,666.67
S/. 184,000.00
S/.
S/.
S/.
S/.
S/.

583.33
1,050.00
700.00
204.17
2,537.50

S/. 8,000.00
S/. 12,000.00
S/. 14,000.00
S/. 6,000.00
S/. 20,000.00
S/.

32,760.42
METODO LINEAL

S/.

32,760.42

S/.

208,229.81
METODOS DE SUMAS PRODUCTIVAS

S/.

208,229.81

S/.

236,819.17

S/. 60,000.00

METODO DE SUMA DE DIGITOS

S/.

236,819.17

AO5
S/.

50,000.00

S/.

40,000.00

20%
25%
20%
25%

DEPRECIACION
S/.
S/.

60,000.00 TOTAL
43,000.00

S/.
S/.

1,900.00 TOTAL
1,513.67

S/.
S/.

230,000.00 TOTAL
161,000.00

S/.
S/.

3,500.00 TOTAL
2,716.15

S/.

208,229.81

S/.
S/.

104,114.91
104,114.91

TOTAL
S/.
236,819.17
S/. 118,409.5833
=

S/.

236,819.17

S/.

6,000.00

inicial

50000

compras
mercaderia

cant

PC unit
500

40

Camion de distribucion

Se adquirio el camioon atravez de un prestamo bancario

COSTO PROMEDIO
entrada

salida

saldo
100

500
300
400

entrada
500 S/.
20,000.00
400
S/.
900 S/.
20,000.00
600
S/.
200
S/.
S/.

20,000.00 S/.

salida
4,000.00
12,000.00
16,000.00
32,000.00

DEPRECIACION
METOD LINEAL
S/. 140,000.0000 S/.

28,000.0000 S/.

TOTAL
2,333.3333 S/. 25,666.6667

METODO DE UNIDADES PRODUCIDAS

S/. 140,000.0000

S/.
S/.
S/.

ao1
30,000.00 S/.
42,000.00 S/.
38,500.00 S/.

S/.
ao2
20,000.00 S/.
28,000.00 S/.
28,000.00 S/.

1.40
ao3
10,000.00 S/.
14,000.00 S/.
14,000.00 S/.

ao4
15,000.00
21,000.00
21,000.00

METODO DE SUMA DE DIGITOS

CAMION

S/. 140,000.0000

DEPRE

AO1
AO2
AO3
AO4
AO5

S/.
S/.
S/.
S/.
S/.

46,666.67
37,333.33
28,000.0000
18,666.67
9,333.33

S/.
S/.
S/.
S/.
S/.

42,777.78
37,333.33
28,000.0000
18,666.67
777.78

S/.

140,000.00

S/.

127,555.56

10
S/. 234,900.0000 S/. 185,200.0000

33
S/. 140,000.0000

42
S/. 185,200.0000 S/. 185,200.0000

S/.

60
16,949.15

S/.

69
32,000.0000

S/.

94
12,833.33

Movimientos de Almacen

PV
PC =

fecha
10-Dec
5-May
7-Apr
7-Feb

Vc

Fecha

KM

140000

S/.
S/.
S/.
S/.
S/.

saldo
20,000.00
16,000.00
36,000.00
24,000.00
8,000.00

S/.

84,000.00

descripcion
ventas
compras
ventas
ventas

2-Jan

P unitario
40
40
40
40
40

cant

PV/PC
100
500
300
400

60
40
55
56

ao1
ao2
100000 S/.
30,000.00 S/.
20,000.00

Costo promedio
40
40
40
40
40

CTA
10
20
50
10
45
33
40
42
42
10
60
40
42
42
10
20
61

S/.
S/.
S/.

ao5
25,000.00 TOTAL
35,000.00 S/.
2,916.67 S/.
TOTAL DEPRE

140,000.00
104,416.67

12
40
70
10

12
69
20
68
39
94
95
79

MAYORIZACION
12
S/.

44,900.0000 S/.

44,900.0000

S/.

20
36,949.15 S/. 32,000.0000

25,666.6667

S/.

40
28,250.85 S/. 38,050.8475

39
S/.

45
S/.

140,000.0000

61
S/.

16,949.1525

70
S/.

6,849.1525

95
S/.

12,833.33

50
S/.

70,000.00

68
S/. 25,666.6667

79
S/. 25,666.6667

CON IGV

/1.18

VC

merca

Igv

SACA IGV

IGV Compras

6000
0

16500
22400
44900
ao3
S/.

ao4
ao5
10,000.00 S/. 15,000.00 S/.

25,000.00

DIARIO
DESCRICPION
CAJA Y BANCOS
MERCADERIAS
CAPITAL

S/.
S/.

DEBE
50,000.0000
20,000.0000

HABER

S/.

CAJA Y BANCOS
PRESTAMOS BANCARIOS

S/. 140,000.0000

IME
TRIBUTOS X PAGAR
CUENTAS X PAGAR

S/. 140,000.0000
S/. 25,200.0000

CUENTAS X PAGAR
CAJA Y BANCOS

S/. 165,200.0000

COMPRAS
TRIBUTOS X PAGAR
CUENTAS X PAGAR

S/.
S/.

CUENTAS X PAGAR
CAJA Y BANCOS

S/.

MERCADERIAS
VARIACION DE EXISTENCIAS

S/.

CUENTAS X COBRAR
TRIBUTOS X PAGAR
VENTAS

S/.

CAJA Y BANCOS

S/.

70,000.0000

S/. 140,000.0000

S/. 165,200.0000

S/. 165,200.0000
16,949.1525
3,050.8475
S/.

20,000.0000

S/.

20,000.0000

S/.

16,949.1525

S/.
S/.

38,050.8475
6,849.1525

20,000.0000

16,949.1525

44,900.0000

44,900.0000

CUENTAS X COBRAR
COSTO DE VENTAS
MERCADERIAS

S/.

DETERIORO
DEPRE

S/.

G ADMINISTRATIVOS
G . VENTAS
CARGAS IMPUTABLES

S/.
S/.

S/.

44,900.0000

S/.

32,000.0000

S/.

25,666.6667

S/.

25,666.6667

32,000.0000

25,666.6667

12,833.33
12,833.33

CTS

DESCRIPCION
10
12
20
33
39
40
42
45
50
59
60
61
68
69
70
79
94
95

DEBE
S/. 234,900.0000
S/. 44,900.0000
S/.
36,949.15
S/. 140,000.0000
S/.
28,250.85
S/. 185,200.0000

TOTAL

S/.

16,949.15

S/.
S/.

25,666.6667
32,000.0000

S/.
S/.

12,833.33
12,833.33

S/. 770,482.4858

*18%

COSTO PROMEDIO
HABER

DEUDOR

ACREEDOR

ACTIVO

PASIVO

S/. 185,200.0000 S/. 49,700.0000

S/. 49,700.0000
S/. 44,900.0000
S/. 32,000.0000 S/.
4,949.15
S/.
4,949.15
S/. 140,000.0000
S/. 140,000.0000
S/. 25,666.6667
S/. 25,666.6667
S/. 25,666.6667
S/. 38,050.8475
S/.
9,800.0000
S/.
9,800.0000
S/. 185,200.0000
S/. 140,000.0000
S/. 140,000.0000
S/. 140,000.0000
S/.
70,000.00
S/.
70,000.00
S/.
70,000.00

S/.

S/.
S/.

S/.

16,949.15

S/.
S/.

25,666.6667
32,000.0000

16,949.1525

6,849.1525
25,666.6667
S/.
S/.

S/.

16,949.1525

S/.
S/.

6,849.1525
25,666.6667

12,833.33
12,833.33

S/. 770,482.4858 S/. 294,931.6384 S/. 294,931.6384 S/. 194,649.1525 S/. 245,466.6667
S/.
50,817.51
S/.

245,466.67 S/.

245,466.67

NATURALEZA
PERDIDA
GANANCIA

PERDIDA

FUNCION
GANANCIA