Monografia-Kardex-PEPS (1)

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7/25/2019 Monografia-Kardex-PEPS (1) http://slidepdf.com/reader/full/monografia-kardex-peps-1 1/38 FORMATO 5.1: "LIBRO DIARIO" PERÍODO: Jan-15 RUC: 205158258 APELLIDOS Y NOMBRES, DENOMINACIÓN O RAZÓN SOCIAL: Casagrande GLOSA O DESCRIPCIÓN DE LA OPERACIÓN CÓDIGO 01 1/1/2015 Asiento de apertura 101 104 201 335 4212 4511 4549 501 02 1/2/2015 ingreso de mercaderia por donacion 201 7593 03 1/5/2015 venta de mercaderia 1212 4011 7011 04 1/5/2015 cobro 101 1212 05 1/8/2015 compra de mercaderia 601 4011 4212 06 1/8/2015 variacion de existencias 201 611 07 1/8/2015 pago de mercaderia 40 % caja 60% CtaCte 4212 101 08 1/12/2015 transerencia a! activo "jo 335 201 09 1/16/2015 venta de mercaderia 1212 4011 701 10 1/16/2015 cobro 60% contado 40% cta cte 101 1212 11 1/20/2015 compra de mercaderia 601 4011 4212 12 1/20/2015 variacion de existencias 201 611 13 1/20/2015 pago de mercaderia 40 % caja 60% CtaCte 4212 101 14 1/24/2015 compra de mercaderia 601 Corr!#$ %o FEC&A DE LA OPERACIÓN

Transcript of Monografia-Kardex-PEPS (1)

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FORMATO 5.1: "LIBRO DIARIO"

PERÍODO: Jan-15

RUC: 205158258

APELLIDOS Y NOMBRES, DENOMINACIÓN O RAZÓN SOCIAL: Casagrande

GLOSA O DESCRIPCIÓN DE LA OPERACIÓN CÓDIGO

01 1/1/2015 Asiento de apertura 101

104

201

335

4212

4511

4549

501

02 1/2/2015 ingreso de mercaderia por donacion 201

7593

03 1/5/2015 venta de mercaderia 1212

4011

7011

04 1/5/2015 cobro 101

1212

05 1/8/2015 compra de mercaderia 601

4011

4212

06 1/8/2015 variacion de existencias 201611

07 1/8/2015 pago de mercaderia 40 % caja 60% CtaCte 4212

101

08 1/12/2015 transerencia a! activo "jo 335

201

09 1/16/2015 venta de mercaderia 1212

4011

701

10 1/16/2015 cobro 60% contado 40% cta cte 101

121211 1/20/2015 compra de mercaderia 601

4011

4212

12 1/20/2015 variacion de existencias 201

611

13 1/20/2015 pago de mercaderia 40 % caja 60% CtaCte 4212

101

14 1/24/2015 compra de mercaderia 601

N°Corr!#$

%oFEC&A DE LAOPERACIÓN

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4011

4212

15 1/24/2015 variacion de existencias 201

611

16 1/24/2015 pago de mercaderia 40 % caja 60% CtaCte 4212

101

17 1/30/2015 venta de mercaderia 12124011

701

18 1/30/2015 cobro 60% contado 40% cta cte 101

1212

19 1/31/2015 costo de ventas 691

201

#$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$&'()*$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$#

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8

 S.A.

 DEBE &ABER

*/+ 6,400+00

*/+ 80,600+00

*/+ 58,900+00

*/+ 10,400+00

*/+ 32,500+00

*/+ 1,800+00

*/+ 72,000+00

*/+ 50,000+00

*/+ 15,630+00

*/+ 15,630+00

*/+ 125,957+92

*/+ 19,213+92

*/+ 106,744+00

*/+ 75,574+75

*/+ 75,574+75

*/+ 66,150+00

*/+ 11,907+00

*/+ 78,057+00

*/+ 66,150+00*/+ 66,150+00

*/+ 31,222+80

*/+ 31,222+80

*/+ 5,210+00

*/+ 5,210+00

*/+ 16,812+64

*/+ 2,564+64

*/+ 14,248+00

*/+ 10,087+58

*/+ 10,087+58*/+ 95,250+00

*/+ 17,145+00

*/+ 112,395+00

*/+ 95,250+00

*/+ 95,250+00

*/+ 44,958+00

*/+ 44,958+00

*/+ 9,300+00

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 */+ 1,674+00

*/+ 10,974+00

*/+ 9,300+00

*/+ 9,300+00

*/+ 4,389+60

*/+ 4,389+60

*/+ 154,957+60*/+ 23,637+60

*/+ 131,320+00

*/+ 92,974+56

*/+ 92,974+56

*/+ 162,905+00

*/+ 162,905+00

*/+ 1,269,106+46 */+ 1,269,106+46

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ombre de! insmo ercaderia

etodo rimera )ntrada rimera *a!ida )*

nidad de medida nidades

feca!"#$A%AS

Cantidad Costo uni. #ota&1/1/2015

1/2/2015 30 S/. 521.00 S/. 15'630.00

1/5/2015

1/8/2015 105 S/. 630.00 S/. 66'150.00

1/12/2015

1/16/2015

1/20/2015 150 S/. 635.00 S/. 95'250.001/24/2015 15 S/. 620.00 S/. 9'300.00

1/30/2015

#(#A)!S 300 S/. 186'330.00

C&*& ) )'*

 :)':& ::C:'( */+ 58,900+00

; C&'* */+ 186,330+00

$ :)':& <:'( */+ 82,325+00

= C&*& ) )'* */+ 162,905+00

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 '-)' .')

SA)*%AS

Cantidad Costo uni. #ota& Cantidad95

30

95 S/. 620.00 S/. 58'900.00

15 S/. 521.00 S/. +'815.00 15

105

10 S/. 521.00 S/. 5'210.00 5

105

5 S/. 521.00 S/. 2'605.00

10 S/. 630.00 S/. 6'300.00 95

15015

95 S/. 630.00 S/. 59'850.00

35 S/. 635.00 S/. 22'225.00 115

15

 S/. 265.00 S/. 162'905.00 +45

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SA)%(S

 Costo uni. #ota&S/. 620.00 S/. 58'900.00

S/. 521.00 S/. 15'630.00

S/. 521.00 S/. +'815.00

S/. 630.00 S/. 66'150.00

S/. 521.00 S/. 2'605.00

S/. 630.00 S/. 66'150.00

S/. 630.00 S/. 59'850.00

S/. 635.00 S/. 95'250.00S/. 620.00 S/. 9'300.00

S/. 635.00 S/. +3'025.00

S/. 620.00 S/. 9'300.00

S/. 82'325.00

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Centa )&:'C:& )>)

Centa 10 )ectivo ? e@iba!entes de eectivo */+ 6,400+00

*/+ 80,600+00

*/+ 75,574+75

*/+ 10,087+58

*/+ 92,974+56

 &'(  */+ 265,636+90

Centa 12 Centas por cobrar comercia!es terceros */+ 125,957+92

*/+ 16,812+64

*/+ 154,957+60

 &'(  */+ 297,728+16Centa 20 ercaderias */+ 58,900+00

*/+ 15,630+00

*/+ 66,150+00

*/+ 95,250+00

*/+ 9,300+00

 &'(  */+ 245,230+00

Centa 33 :nmeb!es, ma@inaria ? e@ipo */+ 10,400+00

*/+ 5,210+00

 &'(  */+ 15,610+00

Centa 40 ribtos, contraprestaciones a! * ? *a!d

 */+ 11,907+00

*/+ 17,145+00

*/+ 1,674+00

 &'(  */+ 30,726+00

Centa 42 Centas por pagar comercia!es terceros

 */+ 31,222+80

*/+ 44,958+00

*/+ 4,389+60

 &'(  */+ 80,570+40

Centa 45 &b!iigaciones <inancieras

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 &'(  */+ $

Centa 50 Capita!

 &'(  */+ $

Centa 60 Aastos por natra!eBa */+ 66,150+00

*/+ 95,250+00

*/+ 9,300+00

 &'(  */+ 170,700+00Centa 61 ariacion de existencias

 &'(  */+ $

Centa 69 Costo de ventas */+ 162,905+00

 &'(  */+ 162,905+00

Centa 70 entas */+ $

*/+ $

*/+ $

 &'(  */+ $Centa 75 &tros ingresos de gestion */+ $

 &'(  */+ $

 &'( */+ 1,269,106+46

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 '>)

*/+ 31,222+80

*/+ 44,958+00*/+ 4,389+60

*/+ 80,570+40

*/+ 75,574+75

*/+ 10,087+58

*/+ 92,974+56

*/+ 178,636+90

*/+ 5,210+00

*/+ 162,905+00

*/+ 168,115+00

*/+ 19,213+92

*/+ 2,564+64

*/+ 23,637+60

*/+ 45,416+16

*/+ 32,500+00

*/+ 78,057+00

*/+ 112,395+00

*/+ 10,974+00

*/+ 233,926+00

*/+ 1,800+00

*/+ 72,000+00

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 */+ 73,800+00

*/+ 50,000+00

*/+ 50,000+00

*/+ $*/+ 66,150+00

*/+ 95,250+00

*/+ 9,300+00

*/+ 170,700+00

*/+ $

*/+ $

*/+ 106,744+00

*/+ 14,248+00

*/+ 131,320+00

*/+ 252,312+00*/+ 15,630+00

*/+ 15,630+00

*/+ 1,269,106+46

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D CA) Centas de! a?or *mas d

ebe

01 10 )ectivo ? e@iba!entes de eectivo */+ 265,636+89

02 12 Centas por cobrar comercia!es terceros */+ 297,728+16

03 20 ercaderias */+ 245,230+00

04 33 :nmeb!es, ma@inaria ? e@ipo */+ 15,610+0005 40  ribtos, contraprestaciones a! * ? *a!d */+ 30,726+00

06 42 Centas por pagar comercia!es terceros */+ 80,570+40

07 45 &b!iigaciones <inancieras */+ $

08 50 Capita! */+ $

09 60 Aastos por natra!eBa */+ 170,700+00

10 61 ariacion de existencias */+ $

11 69 Costo de ventas */+ 162,905+00

12 70 entas */+ $

13 75 &tros ingresos de gestion */+ $

 &'()*  */+ 1,269,106+45

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e! a?or *a!dos :nve

aber edor 'creedor 'ctivo

*/+ 80,570+40 */+ 185,066+49 */+ $ */+ 185,066+49

*/+ 178,636+89 */+ 119,091+27 */+ $ */+ 119,091+27

*/+ 168,115+00 */+ 77,115+00 */+ $ */+ 77,115+00

*/+ $ */+ 15,610+00 */+ $ */+ 15,610+00*/+ 45,416+16 */+ $ */+ 14,690+16 */+ $

*/+ 233,926+00 */+ $ */+ 153,355+60 */+ $

*/+ 73,800+00 */+ $ */+ 73,800+00 */+ $

*/+ 50,000+00 */+ $ */+ 50,000+00 */+ $

*/+ $ */+ 170,700+00 */+ $

*/+ 170,700+00 */+ $ */+ 170,700+00

*/+ $ */+ 162,905+00 */+ $

*/+ 252,312+00 */+ $ */+ 252,312+00

*/+ 15,630+00 */+ $ */+ 15,630+00

*/+ 1,269,106+45 */+ 730,487+76 */+ 730,487+76 */+ 396,882+76*a!dos */+ $

 ota!es */+ 396,882+76

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tario es!tados por atra!eBa es!tados

asivo erdidas Aanancias erdidas

*/+ $

EEE

 */+ $

EEE */+ 14,690+16

*/+ 153,355+60

*/+ 73,800+00

*/+ 50,000+00

*/+ 170,700+00 */+ $

*/+ $ */+ 170,700+00

*/+ 162,905+00

*/+ $

*/+ $

*/+ 291,845+76 */+ 170,700+00 */+ 170,700+00 */+ 162,905+00*/+ 105,037+00 */+ $ EEE */+ $

*/+ 396,882+76 */+ 170,700+00 */+ 170,700+00 */+ 162,905+00

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 por ncion

Aanancias

*/+ $

*/+ 252,312+00

*/+ 15,630+00

*/+ 267,942+00*/+ $

*/+ 267,942+00