ESTADO DE GANANCIAS Y PERDIDAS

ventas netas
costo de ventas
UTILIDAD BRUTA
gastos de ventas
gastos administrativos
RESULTADO POR OPERACIN
Ingresos financieros
gastos financieros
cargas excepcionales
UTILIDAD ANTES DE PARTICIPACIONES
participaciones de los trabajadores 10%
UTILIDAD ANTES DE IMPUESTO A LA RENTA
impuesto a la renta 28%
UTILIDAD DEL EJERCICIO

S Y PERDIDAS
S/.
S/.
S/.
S/.

1,080,000.00
1,080,000.00
#VALUE!
#VALUE!
0
0
#VALUE!
#VALUE!
#VALUE!
#VALUE!

#VALUE! S/.

483,078.50

#VALUE!
#VALUE!

CASO PRACTICO
ELABORAR EL FLUJO DE CAJA DE LA EMPRESA IND. "LOMAS S.A." PARA EL AO 2012 MENSUAL Y
SEMESTRAL CON LA SIGUIENTE INFORMACIN
1.-

MENSUALMENTE SE PRODUCE 280000 UNIDADES DEL PRODUCTOS "X" A UN PRECIO DE

VENTA UNITARIA DE S/. 35.00

2.-

EL COSTO DE PRODUCCION DEL PRODUCTO "X" POR UNIDAD ES DE:

MATERIAL DIRECTO
S/.
10.20
MATERIAL INDIRECTO
S/.
8.30
MANO DE OBRA DIRECTA
S/.
3.60
MANO DE OBRA INDIRECTA
S/.
2.50
GASTOS DE FABRICACION
S/.
1.97

4.*

LOS GASTOS MENSUALES QUE REALIZA LA EMPREAS SON:

PAGO DE IMPUESTOS S/. 18320.00

PAGO DE SUELDOS PERSONAL ADMINISTRATIVO:

03 TRABAJADORES CON UN SUELDO MENSUAL DE S/. 1100.00 CADA UNO APLICANDO EL
PAGO DE ESSALUD
PAGO DE SUELDOS PERSONAL VENTAS:
02 TRABAJADORES CON UN SUELDO MENSUAL DE S/. 1200.00 CADA UNO APLICANDO EL
PAGO DE ESSALUD

COMPRA DE MATERIALES:
CADA 3 MESES POR EL VALOR DE S/. 2090.00

PAGO DE SERVICIOS MENSUALES:

TELEFONO E INTERNET
S/.
ENERGIA
S/.
MANTENIMIENTO
S/.
AGUA
S/.
ALQUILER
S/.
SERVICIOS COPIAS
S/.
PUBLICIDAD
S/.

5690.00
1349.00
2532.00
567.00
5900.00
489.00
6390.00

ARA EL AO 2012 MENSUAL Y

DUCTOS "X" A UN PRECIO DE

AD ES DE:

00 CADA UNO APLICANDO EL

00 CADA UNO APLICANDO EL

Descripcin

ENE

FEB

MAR

Saldo Inicial
INGRESOS
ventas
PRESTAMOS

270,000.00

170,810.67

153,510.41

44,229.94

38,875.10

79,437.60

Total Ing.
GASTOS
COMPRA DE MERCADERIA

414,876.94

209,685.77

232,948.01

30,401.52

27,078.64

58,070.16

7,777.00

7,777.00

7,777.00

5,225.48

5,225.48

5,225.48

540.00

540

540.00

774.52

774.52

774.52

969.72

2,945.32

9,382.00

9,657.00

4,428.00

4,153.00

244,066.27
170,810.67

56,175.36
153,510.41

89,142.48
143,805.53

414,876.94

209,685.77

232,948.01

100,647.00

COSTO COMERCIAL
REMUNERACION
ESSALUD
AFP Y ONP
MAQUINARIAS
PAGO DE IMPUESTO
PAGO PRESTAMOS
INTERESES
GRATIF
CTS
Total G.
Saldo Final
TOTAL

198,000.00
1,347.75

FLUJO DE CAJA SEMESTRAL 2012

Descripcin

Saldo Inicial
INGRESOS
ventas
Total Ing.
GASTOS

costo produc.
gastos comerc.

Total G.
Saldo Final
TOTAL

I SEMESTRE

TOTAL

II SEMESTRE
-

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!
#REF!

FLUJO DE CAJA MENSUAL 2016

ABR

MAY

JUN

JUL

143,805.53

131,561.03

111,744.07

94,000.42

92,858.92

67,171.50

57,785.78

100,881.74

236,664.45

198,732.53

169,529.85

194,882.16

74,286.90

53,737.20

46,228.86

80,704.92

7,777.00

7,777.00

7,777.00

7,777.00

5,225.48

5,225.48

5,225.48

5,225.48

540.00

540.00

540.00

540.00

774.52

774.52

774.52

774.52

2,689.51

1,579.26

1,173.57

3,036.30

10,097.00

10,878.00

10,960.00

11,699.00

3,713.00

2,932.00

2,850.00

2,111.00
6,540.00

3,545.00

105,103.41
131,561.03

86,988.46

75,529.43

118,408.22

111,744.07

94,000.42

76,473.94

236,664.45

198,732.53

169,529.85

194,882.16

UAL 2016
AGO

SEP

OCT

NOV

76,473.94

60,904.04

42,028.25

27,856.37

71,650.78

50,559.46

80,774.54

55,150.84

148,124.72

111,463.50

122,802.79

83,007.21

57,320.86

40,446.86

64,619.16

44,120.20

7,777.00

7,777.00

7,777.00

7,777.00

5,225.48

5,225.48

5,225.48

5,225.48

540.00

540.00

540.00

540.00

774.52

774.52

774.52

774.52

1,772.82

861.39

2,167.26

1,059.79

12,082.00

12,632.00

13,260.00

1,728.00

1,178.00

583.00

87,220.68

69,435.25

94,946.42

63,041.99

60,904.04

42,028.25

27,856.37

19,965.22

148,124.72

111,463.50

122,802.79

83,007.21

3,545.00

DIC

TOTAL

19,965.22

72,528.70

270,000.00
811,904.90
100,647.00

92,493.92

1,182,551.90

58,022.96

635,038.24

7,777.00

93,324.00

5,225.48

62,705.76

540.00

6,480.00

774.52

9,294.24
198,000.00

1,810.80

21,413.50
100,647.00
23,676.00

6,540.00

13,080.00

80,690.76

1,170,748.74

11,803.16

11,803.16

92,493.92

1,182,551.90

7,090.00

C
VENTAS
DESCRIPCION CANTIDAD
VENTAS
7200
TOTAL
7200
VENTAS
DESCRIPCION CANTIDAD
750
ene
500
feb
650
mar
550
abr
500
may
600
jun
700
jul
500
ago
550
sep
550
oct
500
nov
850
dic
TOTAL
7200

C.UNITAR.
TOTAL MENS.
150.00 S/.
1,080,000.00
S/. 1,080,000.00

P.V.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

UNITAR
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00

BASE IMPONIBLE
S/.
112,500.00
S/.
75,000.00
S/.
97,500.00
S/.
82,500.00
S/.
75,000.00
S/.
90,000.00
S/.
105,000.00
S/.
75,000.00
S/.
82,500.00
S/.
82,500.00
S/.
75,000.00
S/.
127,500.00
S/. 1,080,000.00

TOTAL SEM
S/.
S/.

540,000.00
540,000.00

IGV
S/.

20,250.00

S/.

13,500.00

S/.

17,550.00

S/.

14,850.00

S/.

13,500.00

S/.

16,200.00

S/.

18,900.00

S/.

13,500.00

S/.

14,850.00

S/.

14,850.00

S/.

13,500.00

S/.

22,950.00

S/.

194,400.00

COMPRAS
COMPRAS
DESCRIPCION CANTIDAD
COMPRAS
8000
TOTAL
8000
COMPRAS
DESCRIPCION CANTIDAD
700
ene
500
feb
600
mar
600
abr
700
may
600
jun

C.UNITAR.
TOTAL MENS.
110.00 S/.
880,000.00
S/.

P.V.
S/.
S/.
S/.
S/.
S/.
S/.

UNITAR
110.00
110.00
110.00
110.00
110.00
110.00

880,000.00

TOTAL MENS.
S/.
77,000.00
S/.
55,000.00
S/.
66,000.00
S/.
66,000.00
S/.
77,000.00
S/.
66,000.00

TOTAL SEM
S/.
S/.

440,000.00
440,000.00

IGV
S/.

13,860.00

S/.

9,900.00

S/.

11,880.00

S/.

11,880.00

S/.

13,860.00

S/.

11,880.00

jul
ago
sep
oct
nov
dic
TOTAL

800
600
650
750
700
800
8000

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

110.00
110.00
110.00
110.00
110.00
110.00

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

88,000.00
66,000.00
71,500.00
82,500.00
77,000.00
88,000.00
880,000.00

S/.

15,840.00

S/.

11,880.00

S/.

12,870.00

S/.

14,850.00

S/.

13,860.00

S/.

15,840.00

S/.

158,400.00

PRECIO DE VENTA
S/.
132,750.00
S/.
88,500.00
S/.
115,050.00
S/.
97,350.00
S/.
88,500.00
S/.
106,200.00
S/.
123,900.00
S/.
88,500.00
S/.
97,350.00
S/.
97,350.00
S/.
88,500.00
S/.
150,450.00
S/.
1,274,400.00

PRECIO DE COMPRA
S/.
90,860.00
S/.
64,900.00
S/.
77,880.00
S/.
77,880.00
S/.
90,860.00
S/.
77,880.00

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

103,840.00
77,880.00
84,370.00
97,350.00
90,860.00
103,840.00
1,038,400.00

ANEXOS EMPRESA LOS IINVERSIONISTAS S.

PROYECCION DE SUS VENTAS PARA EL AO 2016
PERIODO

va. Venta

igv

precio de venta

ENE

S/.

37,483.00

6746.94

S/.

44,229.94

FEB

S/.

32,945.00

5930.10

S/.

38,875.10

MAR

S/.

67,320.00

12117.60

S/.

79,437.60

ABR

S/.

78,694.00

14164.92

S/.

92,858.92

MAY

S/.

56,925.00

10246.50

S/.

67,171.50

JUN

S/.

48,971.00

8814.78

S/.

57,785.78

JUL

S/.

85,493.00

15388.74

S/.

100,881.74

AGO

S/.

60,721.00

10929.78

S/.

71,650.78

SEP

S/.

42,847.00

7712.46

S/.

50,559.46

OCT

S/.

68,453.00

12321.54

S/.

80,774.54

NOV

S/.

46,738.00

8412.84

S/.

55,150.84

DIC

S/.

61,465.00

11063.70

S/.

72,528.70

TOTAL

S/.

688,055.00

123849.90

S/.

811,904.90

DEPRECIACION
VALOR

S/.

198,000.00

AO

10

PORCENTAJE

10%

DEP. ANUAL

S/.

19,800.00

MENSUAL

S/.

1,650.00

GASTOS ADMINISTRATIVO
DESCRIPCION ADMINISTRATIVO

TOTAL MENS

sin igv

MATERIALES DE ESCRI MATERIALES DE ESCITORIO

S/.

360.00

305.08

IMPRESIN DE MATERIALES

S/.

159.00

134.75

PAGOS DE IMPUESTOS

S/.

500.00

MATERIALES DE LIMPIEZA

S/.

120.00

101.69

SERVICIOS BASICOS
TOTAL

S/.

763.00

646.61

S/.

1,902.00

1,188.14

GASTOS DE VENTAS AL MES

GASTOS DE VENTAS AL MES

TOTAL MENS

sin igv

ALQUILER DE LOCAL

S/.

3,000.00

2,542.37

COMBUSTIBLE

S/.

475.00

402.54

MANTENIMIENTO DE CARRO

S/.

800.00

677.97

PUBLICIDAD

S/.

1,600.00

1,355.93

TOTAL

S/.

5,875.00

S/. 7,777.00
S/. 93,324.00

COSTO DE VENTAS PROYECTADO

SALDO INICIAL
S/.
COMPRAS
S/.
538,168.00
SALDO FINAL
S/.
94,600.00
COSTO DE VENTA S/.
443,568.00

S/.
S/.

7,777.00
87,324.00

SA LOS IINVERSIONISTAS S.A.

PROYECCION DE COMPRAS PARA EL AO 2016
PERIODO

VALOR DE VENTA

IGV

ENE

S/.

25,764.00

4637.52

FEB

S/.

22,948.00

4130.64

MAR

S/.

49,212.00

8858.16

ABR

S/.

62,955.00

11331.90

MAY

S/.

45,540.00

8197.20

JUN

S/.

39,177.00

7051.86

JUL

S/.

68,394.00

12310.92

AGO

S/.

48,577.00

8743.86

SEP

S/.

34,277.00

6169.86

OCT

S/.

54,762.00

9857.16

NOV

S/.

37,390.00

6730.20

DIC

S/.

49,172.00

8850.96

TOTAL

S/.

538,168.00

96870.24

PROYECCION DE PAGO AL PERSONAL DE LA EMPRESA

PERSONAL

SUELDO

AFILIACION

Maribel

S/.

1,600.00 ONP

Luis

S/.

1,400.00 AFP-PRIMA

Ana

S/.

1,500.00 AFP-HABITAT

Rosa

S/.

1,350.00 AFP-INTEGRA

TOTAL

S/.

5,850.00

GRONOGRAMA DE PAGOS
NUMERO

FECHA VENCIMIENTO

1
2
3
4
5
6
7
8
9

igv. G. adm
54.92
24.25

18.31

anual sin igv

S/.
3,661.02
S/.
1,616.95
S/.

1,220.34

S/. 42,394.00
S/. 42,425.00
S/. 42,454.00
S/. 42,485.00
S/. 42,515.00
S/. 42,546.00
S/. 42,576.00
S/. 42,607.00
S/. 42,638.00
TOTAL

anual igv
S/.
658.98
S/.
291.05
S/.

219.66

CAPITAL

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

9,382.00
9,657.00
10,097.00
10,878.00
10,960.00
11,699.00
12,082.00
12,632.00
13,260.00
100,647.00

116.39
213.86

IGV. G. ventas
457.63
72.46
122.03
244.07
1,323.92

S/.

6,000.00

S/.
7,759.32
S/. 14,257.63
anual sin igv
30,508.47
4,830.51
8,135.59
16,271.19
59,745.76

S/.
S/.

1,396.68
2,566.37

S/.

anual igv
S/. 5,491.53
S/.
869.49
S/. 1,464.41
S/. 2,928.81
S/. 10,754.24

16,824.00

70,500.00
S/.

DEPRECIACION PROYECTADA
DETALLE
VALOR
PORCENTAJE
AO
MAQUINARIA
167796.61
20%

87,324.00

33559.32

RA EL AO 2016

Igv a pagar compras

igv otros gas

PRECIO DE VENTA
S/.

30,401.52

S/.

2,109.42

S/.

1,323.92

S/.

27,078.64

S/.

1,799.46

S/.

1,323.92

S/.

58,070.16

S/.

3,259.44

S/.

1,323.92

S/.

74,286.90

S/.

2,833.02

S/.

1,323.92

S/.

53,737.20

S/.

2,049.30

S/.

1,323.92

S/.

46,228.86

S/.

1,762.92

S/.

1,323.92

S/.

80,704.92

S/.

3,077.82

S/.

1,323.92

S/.

57,320.86

S/.

2,185.92

S/.

1,323.92

S/.

40,446.86

S/.

1,542.60

S/.

1,323.92

S/.

64,619.16

S/.

2,464.38

S/.

1,323.92

S/.

44,120.20

S/.

1,682.64

S/.

1,323.92

S/.

58,022.96

S/.

2,212.74

S/.

1,323.92

S/.

635,038.24

CCION DE PAGO AL PERSONAL DE LA EMPRESA

ASIGNACION
13% S/.

SUELDO BRUTO

75.00

12.93% S/.

12.80% S/.

75.00

12.90% S/.

S/.

150.00

S/.

1,675.00

S/.

1,400.00

S/.

1,575.00

S/.

1,350.00

S/.

6,000.00

S/.

ONP
S/.

217.75

S/.

217.75

72,000.00
S/. 2,613.00

GRONOGRAMA DE PAGOS
INTERESES

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

4,428.00
4,153.00
3,713.00
2,932.00
2,850.00
2,111.00
1,728.00
1,178.00
583.00
23,676.00

CUOTA

S/.
13,810.00
S/.
13,810.00
S/.
13,810.00
S/.
13,810.00
S/.
13,810.00
S/.
13,810.00
S/.
13,810.00
S/.
13,810.00
S/.
13,843.00
S/. 124,323.00

TOTAL

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

13,810.00
13,810.00
13,810.00
13,810.00
13,810.00
13,810.00
13,810.00
13,810.00
13,843.00
124,323.00

11 MESES
30762.71

igv pagar

imp. Renta

Impuesto a pagar

S/.

785.50

S/.

562.25

S/.

1,347.75

S/.

475.54

S/.

494.18

S/.

969.72

S/.

1,935.52

S/.

1,009.80

S/.

2,945.32

S/.

1,509.10

S/.

1,180.41

S/.

2,689.51

S/.

725.38

S/.

853.88

S/.

1,579.26

S/.

439.00

S/.

734.57

S/.

1,173.57

S/.

1,753.90

S/.

1,282.40

S/.

3,036.30

S/.

862.00

S/.

910.82

S/.

1,772.82

S/.

218.68

S/.

642.71

S/.

861.39

S/.

1,140.46

S/.

1,026.80

S/.

2,167.26

S/.

358.72

S/.

701.07

S/.

1,059.79

S/.

888.82

S/.

921.98

S/.

1,810.80

S/.

11,092.68

S/.

10,320.83

S/.

21,413.50

S/.

21,413.50

S/.

23,450.00

27650

27650

AFP
AFP

IMPUESTO A LA RENTA

DESCUENTO

SUELDO NETO

ESSALUD

S/.

217.75

S/.

1,457.25

S/.

150.75

S/.

181.02

S/.

181.02

S/.

1,218.98

S/.

126.00

S/.

201.60

S/.

201.60

S/.

1,373.40

S/.

141.75

S/.

174.15

S/.

174.15

S/.

1,175.85

S/.

121.50

S/.

556.77

S/.

774.52

S/.

5,225.48

S/.

540.00

S/.

6,681.24

S/.

S/.

62,705.76

S/.
S/.

6,566.00
547.17

GRATIFI

CTS

1/6 DE GRAT

S/.

1,825.75

S/.

1,979.29

S/.

1,526.00

S/.

1,654.33

S/.

1,716.75

S/.

1,861.13

S/.

1,471.50

S/.

1,595.25

S/.

6,540.00

S/.

7,090.00

S/.

13,080.00

S/.

3,545.00

S/.
304.29
S/.
254.33
S/.
286.13
S/.
245.25
S/. 1,090.00

DATOS DEL TRABAJADO

N

Cargo

SUPERVISOR

10

PAGO DE PERSONAL DE VENTAS

DESCRIPCION

ENE
FEB
MAR
ABR
MAY
JUN
JUL
AGO
SET
OCT
NOV
DIC

TOTAL

SUELDO

8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
106,200.00

DATOS DEL TRABAJADOR

Fecha Ingreso

BASES DE C

DNI

1/1/2014

45004024

1/1/2014

47023052

1/1/2014

46756638

1/1/2014

46756638

Asig. Familiar

Afiliac.

NO
NO
NO
NO
NO
NO
NO
NO
NO
NO

AFP
AFP
AFP
AFP
AFP
AFP
AFP
AFP
AFP
AFP

1/1/2014
1/1/2014
1/1/2014
1/1/2014
1/1/2014
1/1/2014

Remun. Basica
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

TOTALES

1,200.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
8,850.00

RSONAL DE VENTAS
ESSALUD

796.50
796.50
796.50
796.50
796.50
796.50
796.50
796.50
796.50
796.50
796.50
796.50
9558.00

CTS

GRATIFICACIN

VACACIONES

8850.00
S/.5,162.50

8850.00
S/.5,162.50

###

S/.

17,700.00

S/.

SENATI

BASES DE CALCULO
Asig. Familiar
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

134,225.00

APORTES

Otras Remun.

Remun. Bruta

ONP

###
###
###
###
###
###
###
###
###
###
###
###

S/. 1,200.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
S/.
S/. 8,850.00

S/.

S/.

AFP
A/OBL.

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

120.00
85.00
85.00
85.00
85.00
85.00
85.00
85.00
85.00
85.00
885.00

DESCUENTOS AL TRABAJADOR

APORTES

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

SEG.
15.96
11.31
11.31
11.31
11.31
11.31
11.31
11.31
11.31
11.31
117.71

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

COM.V.
17.64
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
130.10

TOTAL AFP
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Tardanza
Impt. a la Renta
153.60
108.80
108.80
108.80
108.80
108.80
108.80
108.80
108.80
108.80
1,132.80 S/.
S/.
13593.6

BAJADOR
Total Dsctos
Otros Dsctos.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

S/.

153.60
108.80
108.80
108.80
108.80
108.80
108.80
108.80
108.80
108.80

S/. 1,132.80

Aportes del Empleador

Remuner. Neta

Es Salud
S/. 108.00
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50

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

1,046.40
741.20
741.20
741.20
741.20
741.20
741.20
741.20
741.20
741.20

S/.

7,717.20 S/.
92606.4

796.50

SCTR
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

SENATI
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-

S/.

S/.

CTS-MAYO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

700.00
495.83
495.83
495.83
495.83
495.83
495.83
495.83
495.83
495.83

S/. 5,162.50

CTS-NOV.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

GRAT. JULIO

GRAT. DIC

700.00
495.83
495.83
495.83
495.83
495.83
495.83
495.83
495.83
495.83

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

1,200.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00

S/. 1,200.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00

S/. 5,162.50

S/.

8,850.00

S/. 8,850.00

DEPRECIACION
Lista de activos fijos
Vehiculo
Computadoras
Impresora

Valor del bien

Valor residual
Vida Util (aos)
S/. 150,000.00 S/. 15,000.00
5
S/.
5,000.00 S/.
500.00
4
S/.
2,500.00 S/.
250.00
4

AMORTIZACION
Software

Valor del bien

Valor residual
S/.
4,000.00 S/.
-

Vida Util (aos)

10

BASE IMP
IGV
TOTAL COMPRA

S/. 136,864.41
S/. 24,635.59
S/. 161,500.00

Vehiculo
Computadoras
Impresora
Software

COMPRA DE ACTIVOS FIJOS

BASE IMP
IGV
PRECIO DE COMPR
S/. 127,118.64 S/. 22,881.36 S/. 150,000.00
S/.
4,237.29 S/.
762.71 S/.
5,000.00
S/.
2,118.64 S/.
381.36 S/.
2,500.00
S/.
3,389.83 S/.
610.17 S/.
4,000.00

DE COMPR

Tiempo de
uso (2014)
1 AO
1 AO
1 AO
TOTAL

Deprec. Del
ejercicio
S/. 27,000.00
S/.
625.00
S/.
562.50
S/. 28,520.83

Tiempo de
Amort. Anual
Amort. Mensual
Amort. Diaria uso (2014)
S/.
400.00 S/.
33.33 S/.
1.10 1 AO
TOTAL

Amortiz. Del
ejercicio
S/.
400.00
S/.
400.00

Dep. anual
Dep. mensual
Dep. diaria
S/. 27,000.00 S/.
2,250.00 S/.
75.00
S/.
900.00 S/.
75.00 S/.
2.50
S/.
450.00 S/.
37.50 S/.
1.25
S/.28,350.00

FORMATO 5.1: "LIBRO DIARIO"

PERODO: 2014
RUC: 2055403312
APELLIDOS Y NOMBRES, DENOMINACIN O RAZN SOCIAL:

NMERO CORRELATIVO
DEL ASIENTO O CDIGO
NICO DE LA OPERACIN

FECHA DE LA
OPERACIN

01

1/1/2012

RAZN SOCIAL:

REFERENCIA DE LA OPERA
GLOSA O DESCRIPCIN DE
LA OPERACIN

CDIGO DEL LIBRO O

REGISTRO (TABLA 8)

inventario inicial
ventas

cobro
compras

destino
por el pago
por la planilla

POR LAS REMURACIONES

S/.
por su destino

120,631.40

por el pago

Pgo de impuesto

por su cancelacion

Pago de la compra de activos fijos

por la depreciacin

por destino de la deprec

Por la capacitacin

por el pago de la capacit

por e destino de los gastos

por servicios del contador

por el destino de sservicios

por el pago de servicios

por suministros

destino de suministros

pago de los suministros

por sevicios basicos

destino de dervicios basicos

pago

TOTAL

EFERENCIA DE LA OPERACIN

NMERO
CORRELATIVO

NMERO DEL
DOCUMENTO
SUSTENTATORIO

CUENTA CONTABLE ASOCIADA

A LA OPERACIN

CDIGO
104
501
121
401
701
104
121
601
401
421
201
611
421
104
62
621
6251
6271
629
4031
4032
411
4114
4151
941
951

791
4031
4032
4151
4114
411
104
4011
4017
104
334
336
343
401
465
465
104
681
682
391
392

941
951
781
624
401
469
469
104
941
951
791
632

424
941
791
424
104
656
401
469
941
951
791
465
104
636
401
469
941
951
791
469
104

CONTABLE ASOCIADA
LA OPERACIN

MOVIMIENTO

DENOMINACI
N

DEBE
S/.

750,000.00

S/.

1,274,400.00

S/.

1,274,400.00

S/.
S/.

880,000.00
158,400.00

S/.

880,000.00

S/.

1,038,400.00

remuneraciones
S/.
gratific
S/.
essalud
S/.
cts
S/.
essalud
onp y afp
remuneraciones por pagar
grat.
cts
S/.
S/.

106,200.00
17,700.00
9,558.00
10,325.00

fct y ot por cob

igv
ventas

64,702.35
79,080.65

renta

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

9,558.00
13,593.60
10,325.00
17,700.00
92,606.40

S/.
S/.

36,000.00
324,000.00

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

127,118.64
6,355.93
3,389.83
24,635.59

S/.

161,500.00

S/.
S/.

28,350.00
400.00

S/.
S/.

12,937.50
15,812.50

S/.
S/.

1,355.93
244.07

S/.

1,600.00

S/.
S/.

720.00
880.00

S/.

7,200.00

S/.

7,200.00

S/.

7,200.00

S/.
S/.

20,338.98
3,661.02

S/.
S/.

10,800.00
13,200.00

S/.

24,000.00

S/.
S/.

3,559.32
640.68

S/.
S/.

1,890.00
2,310.00

S/.

4,200.00

S/.

7,501,849.00

S/.

OVIMIENTO

HABER

S/.

750,000.00

S/.
S/.

194,400.00
1,080,000.00

S/.

S/.

1,274,400.00

S/.

S/.

1,038,400.00

S/.

880,000.00

S/.

1,038,400.00

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

9,558.00
13,593.60
92,606.40
17,700.00
10,325.00

324,000.00 IMP RENTA

36,000.00 IGV-A PAGAR

S/.

143,783.00

S/.

143,783.00

S/.

360,000.00

S/.

161,500.00

S/.

161,500.00

S/.
S/.

28,350.00
400.00

S/.

28,750.00

S/.

1,600.00

S/.

1,600.00

S/.

1,600.00

S/.

7,200.00

S/.

7,200.00

S/.

7,200.00

S/.

24,000.00

S/.

24,000.00

S/.

24,000.00

S/.

4,200.00

S/.

4,200.00

S/.

4,200.00

S/.

7,501,849.00

GV-A PAGAR

SUMAS DEL MAYOR

DEBE
HABER

CTA
104
121
201
333
334
391
392
40
411
421
451
46
501
601
611
62
63
64
65
67
68
69
70
79
94

S/.
S/.

S/.

S/.
S/.

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

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

SUMAS
UTILIDAD O PERDIDA
TOTALES

S/.

#VALUE!
1,274,400.00 S/.
880,000.00 S/.
#REF! S/.
#VALUE!
120,631.40
1,038,400.00
#VALUE!
#VALUE!
880,000.00
143,783.00
#REF!
#REF!
#REF!
#REF!
24,635.59
#VALUE!

#VALUE!
#VALUE!

S/.

S/.
S/.

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

#VALUE!
1,274,400.00
28,350.00
#VALUE!
120,631.40
1,038,400.00
#VALUE!
#VALUE!
750,000.00
880,000.00
1,080,000.00
#VALUE!
-

#VALUE!
###
#VALUE!

HOJA DE TRABAJO - FERNANDEZ VERASTEG

SALDOS

S/.
S/.

S/.

S/.
S/.

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

S/.
S/.
S/.

S/.

DEUDOR
#VALUE!
S/.
880,000.00 S/.
#REF!
#VALUE!
#VALUE!
#VALUE!
880,000.00
143,783.00
#REF!
#REF!
#REF!
#REF!
24,635.59
#VALUE!
#VALUE!
#VALUE!
#VALUE!

S/.

S/.
S/.

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

S/.
S/.
S/.

AJUSTES
ACREEDOR
#VALUE!
#REF!

ACTIVO

28,350.00
#VALUE!
#VALUE!
#VALUE!
750,000.00
880,000.00 S/.
#REF!
#REF!
#REF!
#REF!
1,080,000.00
#VALUE!
#VALUE!
#VALUE!
### S/.
#VALUE!

#VALUE!
#VALUE!
#VALUE!

O - FERNANDEZ VERASTEGUI LUIS GUSTAVO

AJUSTES

BALANCE
PASIVO

PERDIDA
#VALUE!
S/.

GANANCIA

880,000.00
#REF!
S/.

28,350.00

S/.

750,000.00

#VALUE!

S/.

S/.

#VALUE!
#VALUE!
#VALUE!

#VALUE! S/.
#VALUE!

778,350.00
#VALUE!
#VALUE!

RES.POR NATURALEZA
GASTOS
INGREGRESOS

S/.

880,000.00

S/.

143,783.00
#REF!
#REF!
#REF!
#REF!
24,635.59

S/.

S/.

RES.POR FUNSION

880,000.00

S/.
S/.

#REF! S/.
#REF!
#REF! S/.

1,080,000.00

1,960,000.00
1,960,000.00

#VALUE!
#VALUE!
#VALUE!
#VALUE!

RES.POR FUNSION

S/.

1,080,000.00

S/.

1,080,000.00

S/.

1,080,000.00

ESTADO DE SITUACION F
31 de Diciembre
2014
Activo
Activo Corriente
Efectivo y Equivalentes de efectivo

Cuenta 10 (sin sobregiros)

Inversiones Financieras

Cuenta 11

#VALUE!
S/.

S/.

S/.

Cuenta 12, 13
Cuentas por Cobrar Comerciales (neto)

Subcuenta 191, 192 restando

Cuenta 14, 16, 17

Otras Cuentas por Cobrar (neto)

Subcuenta 193 194, 195 restando

Elemento 2 menos 27, resta 29

Existencias (neto)

Cuenta 29 restando

S/.

880,000.00

Cuenta 35
Activos Biolgicos (Neto)

Divisionaria 3916 va restando

Activos no Corrientes mantenidos para la

Venta
Gastos Contratados por Anticipado

S/.

Cuenta 27

S/.

Cta. 18

S/.

Total Activo Corriente

#VALUE!

Activo No Corriente
Inversiones Financieras

Cta. 30

S/.

Cuentas por Cobrar Comerciales

Cuenta 12, 13

S/.

Otras Cuentas por Cobrar

Cuentas 14, 16, 17

S/.

S/.

S/.

S/.

Cuenta 28
Existencias (neto)

Sub cuenta 298 restando

Cuenta 35

Activos Biolgicos

Sub cuenta 365, Divisionaria 3916,3917 va

restando
Cuenta 31, sub cuenta 321

Inversiones Inmobiliarias

Sub cuenta 361 y divisionaria 3911

Cuenta 33, sub cuenta 322

Inmuebles, Maquinaria y Equipo (neto)

Sub cuenta 391,363, 393 restando - Menos

las divisionarias 3916, 3917, 3911

#REF!

Cuenta 34
Activos Intangibles (neto)

Sub cuenta 392, 364 restando

S/.

Activos Diferidos

Cuenta 37

S/.

Otros Activos

Cuenta 38

S/.

Total Activo No Corriente

TOTAL ACTIVO

#REF!

#VALUE!

DE SITUACION FINANCIERA
31 de
Diciembre

31 de Diciembre

201_

2014
Pasivo y Patrimonio
Pasivo Corriente
Sobregiros Bancarios
Obligaciones Financieras

Cuentas por Pagar Comerciales

Tributos por pagar

Otras Cuentas por Pagar

Provisiones

Sub cuenta 104

S/.

Cuenta 45

S/.

Cuenta 42, 43

S/.

Cuenta 40

#VALUE!

Cuenta 46, 47, 41, 44

S/.

Cuenta 48

S/.

Total Pasivo Corriente

#VALUE!

Pasivo No Corriente
Obligaciones Financieras

Cuenta 45

S/.

Cuentas por Pagar Comerciales

Cuenta 42, 43

S/.

Tributos y Participaciones Diferidas

Cuenta 40, 49

S/.

Cuenta 41,46,47, 44

S/.

Cuenta 48

S/.

Otras Cuentas por Pagar

Provisiones
Total Pasivo No Corriente

S/.

Total Pasivo

S/.

Patrimonio Neto
Capital

Cuenta 50

Acciones de Inversin

Cuenta 51

S/.

Capital Adicional

Cuenta 52

S/.

Resultados no Realizados

Cuenta 56

S/.

Excedente de Revaluacin

Cuenta 57

S/.

Reservas Legales

Sub cuenta 582

S/.

Cuenta 58 - Menos la
582

S/.

Resultados Acumulados

Divisionaria 5912 5922

S/.

Resultados del Ejercicio

Divisionaria 5911 5921

Otras Reservas

Total Patrimonio Neto

TOTAL PASIVO Y PATRIMONIO NETO

S/.

750,000.00

#REF!
#REF!
#VALUE!

31 de
Diciembre
201_

ESTADO DE RESULTADOS ( POR NATURALEZA)

Cuentas
Ingresos Operacionales
Ventas Netas (Ventas totales - Descuentos, rebajas)
Compras (+-) Variacin de las existencias
Margen comercial

70-74
60+-61+-71
80

Gastos de servicios
Valor agregado

63
82

Gastos de personal

62

Gastos por tributos

Excedente bruto de explotacion

64
83

Otros gastos de gestion

65

Gastos de depreciacion, amortizacion y provisiones

68

Perdida por medicion de activos no financieros al valor razonable

66

Otros ingresos de gestion

75

Ganancia por medicion de activos no financieros al valor razonable

Resultado de explotacion

76
84

Ingresos Financieros

77

Gastos Financieros

67

Resultado antes de participaciones e impuestos

85

Participaciones de los trabajadores

Resultado antes del impuesto a la renta

87

Impuesto a la renta
Resultado neto del ejercicio

88
89

ZA)

Al 31 de Diciembre de
2014_
S/.
S/.
S/.

1,080,000.00
1,080,000.00
#REF!
#REF!

S/.

-143,783.00
#REF!
#REF!
#REF!

S/.

-24,635.59

S/.

S/.

S/.

S/.

#REF!
#REF!
#REF!

S/.

#REF!

S/.

#REF!

CTA
104
121
201
333
391
40
411
421
451
46
501
601
611
62
63
64
65
67
68
69
70
79
94

INVERSIONES
SUMAS DEL MAYOR
DEBE
HABER
#VALUE!
#VALUE!
S/.
1,274,400.00 S/.
1,274,400.00
S/.
880,000.00 S/.
#REF!
S/.
28,350.00
#VALUE!
#VALUE!
S/.
120,631.40 S/.
120,631.40
S/.
1,038,400.00 S/.
1,038,400.00
#VALUE!
#VALUE!
#VALUE!
#VALUE!
S/.
S/.
750,000.00
S/.
880,000.00 S/.
S/.
880,000.00
S/.
143,783.00 S/.
#REF! S/.
#REF! S/.
#REF! S/.
#REF! S/.
S/.
24,635.59 S/.
S/.
S/.
S/.
1,080,000.00
#VALUE!
#VALUE! S/.
-

SALDOS
DEUDOR
S/.
S/.
S/.
S/.
S/.

S/.
S/.
S/.

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

#VALUE!
880,000.00
#REF!
#VALUE!
#VALUE!
#VALUE!
880,000.00
143,783.00
#REF!
#REF!
#REF!
#REF!
24,635.59
#VALUE!

#VALUE!

#VALUE!

#VALUE!

#VALUE!

#VALUE!

#VALUE!

#VALUE!

SALDOS

BALANCE
ACREEDOR

S/.
S/.

S/.
S/.
S/.

ACTIVO
-

28,350.00

S/.
S/.
S/.

S/.

- S/.
- S/.
#VALUE!
#VALUE!
750,000.00

S/.

880,000.00

RESULTADOS
PAS. Y PAT.

#VALUE!
880,000.00
#REF!
#VALUE!
#VALUE!
#VALUE!

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

S/.

GASTOS

28,350.00
#VALUE!
#VALUE!
750,000.00

S/.
S/.

1,080,000.00
#VALUE!

S/.

#VALUE!

#VALUE!

#VALUE!

#VALUE!

#VALUE!
#VALUE!
#VALUE!

#VALUE!
#VALUE!
#VALUE!
#VALUE!

RESULTADOS

POR FUNCION
INGRESOS

GASTOS

INGRESOS

S/.

880,000.00

S/.

143,783.00
#REF!
#REF!
#REF!
#REF!
24,635.59

S/.

S/.

880,000.00

S/.

1,080,000.00

S/.

1,080,000.00

S/.

1,080,000.00

1,960,000.00

S/.

1,080,000.00

#REF! S/.
#REF!
#REF! S/.

1,960,000.00

ESTADO DE RESULTADOS ( POR FUNCION)

Ctas.
Ingresos Operacionales
Ventas Netas (ingresos operacionales)

70-74

Otros Ingresos Operacionales

Total de Ingresos Brutos

73

Costo de Ventas
Utilidad Bruta

69

Gastos de Ventas

95

Gastos de Administracin

94

Otros Ingresos

92

Otros Gastos
Utilidad operativa

66

Ingresos financieros

77

Gastos financieros

67

Utilidad (Perdida) antes de participaciones e impuestos

Participacin de los trabajadores (5% - 10%)
Impuesto a la Renta (30%)
Utilidad (Perdida) Neta del Ejercicio
RESERVA LEGAL
UTILIDAD DESPUES DE RESERVA LEGAL

UNCION)

Al 31 de Diciembre de 2014

S/.

1,080,000.00

S/.
S/.

1,080,000.00

S/.
S/.

1,080,000.00

S/.

#VALUE!

S/.
S/.

#VALUE!

S/.

S/.

#VALUE!

#VALUE!
#VALUE!

DATOS DEL TRABAJADO

N

Cargo

SUPERVISOR

10

PAGO DE PERSONAL DE VENTAS

DESCRIPCION

ENE
FEB
MAR
ABR
MAY
JUN
JUL
AGO
SET
OCT
NOV
DIC

TOTAL

SUELDO

8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
8850.00
106,200.00

DATOS DEL TRABAJADOR

Fecha Ingreso

BASES DE C

DNI

1/1/2014

45004024

1/1/2014

47023052

1/1/2014

46756638

1/1/2014

46756638

Asig. Familiar

Afiliac.

NO
NO
NO
NO
NO
NO
NO
NO
NO
NO

AFP
AFP
AFP
AFP
AFP
AFP
AFP
AFP
AFP
AFP

1/1/2014
1/1/2014
1/1/2014
1/1/2014
1/1/2014
1/1/2014

TOTALES

Remun. Basica
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,200.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
8,850.00

RSONAL DE VENTAS
ESSALUD

337.50
337.50
337.50
337.50
337.50
337.50
337.50
337.50
337.50
337.50
337.50
337.50
4050.00

CTS

GRATIFICACIN

S/.5,162.50

S/.5,162.50

###

S/.

VACACIONES

S/.
S/.
S/.
S/.
8850.00 S/.
S/.
S/.
S/.
S/.
S/.
8850.00 S/.
S/.
17,700.00

1,200.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
###

SENATI

BASES DE CALCULO
Asig. Familiar
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

144,775.00

APORTES

Otras Remun.

Remun. Bruta

ONP

###
###
###
###
###
###
###
###
###
###
###
###

S/. 1,200.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
S/.
S/. 8,850.00

S/.

S/.

AFP
A/OBL.

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

120.00
85.00
85.00
85.00
85.00
85.00
85.00
85.00
85.00
85.00
885.00

DESCUENTOS AL TRABAJADOR

APORTES

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

SEG.
15.96
11.31
11.31
11.31
11.31
11.31
11.31
11.31
11.31
11.31
117.71

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

COM.V.
17.64
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
12.50
130.10

TOTAL AFP
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

Tardanza
Impt. a la Renta
153.60
108.80
108.80
108.80
108.80
108.80
108.80
108.80
108.80
108.80
1,132.80 S/.
S/.
-

BAJADOR
Total Dsctos
Otros Dsctos.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

S/.

S/.

153.60
108.80
108.80
108.80
108.80
108.80
108.80
108.80
108.80
108.80

480.00

Aportes del Empleador

Remuner. Neta
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

1,046.40
741.20
741.20
741.20
741.20
741.20
741.20
741.20
741.20
741.20

Es Salud
S/. 108.00
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50
S/.
76.50

S/.

3,270.00

S/.

337.50

SCTR
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

SENATI
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-

S/.

S/.

CTS-MAYO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

700.00
495.83
495.83
495.83
495.83
495.83
495.83
495.83
495.83
495.83

S/. 5,162.50

CTS-NOV.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.

GRAT. JULIO

GRAT. DIC

700.00
495.83
495.83
495.83
495.83
495.83
495.83
495.83
495.83
495.83

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

1,200.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00
850.00

S/. 1,200.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00
S/.
850.00

S/. 5,162.50

S/.

8,850.00

S/. 8,850.00