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contabilidad financiera, supuesto con respuestas
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Es un supuesto resuelto por el profesor, de contabilidad financiera
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SUPUESTO Nº. 21 (pero suponiendo operacionesgravadas con un IVA del 21 %)
COMPLETAR LOS SALDOS QUE FALTAN:
Como puede comprobar es exactamente igual al supuesto 21 original :
* Construcciones..............................................................
* Terrenos.........................................................................
* Mercaderías ..................................................................
* Amortización Acumulada Inmov. Material .....................
* Capital Social................................................................
Terrenos = 25% 140.000 = 35.000
Construcciones = 75% 140.000 = 105.000
Mercaderías = Ex. Iniciales X7 = Ex. Finales X6
Ex finales del X6 = 20.000 (Ex iniciales X6) – 5.000 (variación Ex) = 15.000
AAIM 31/12/X6 = 7.875
Cuota dígito = 105.000 / (1+2+3+4) = 10.500
CUOTA DEL PERIODO
AÑO CÁLCULO CUOTA AMORT.
1 10.500 x 1 10.500
2 10.500 x 2 21.000
3 10.500 x 3 31.500
4 10.500 x 4 42.000
CUOTA DEL EJERCICIO
AÑO CÁLCULO CUOTA AMORT.
X6 10.500 x 9/12 7.875
X7 10.500 x 3/12 + 21.000 x 9/12 18.375
Capital Social = 100.000 (Diferencia DEBE y HABER)
, B.- Contabilice las operaciones de la empresa durante diciembre de X7
1) 25.000 (218) Elementos transporte
5.250 (472) HP IVA Soportado
a (572) Bancos 15.125
a (175) Efectos pagar LP 15.125
2) 24.200 (430) Clientes
a (700) Venta mercaderías 20.000
(477) HP IVA repercutido 4.200
Rf Debe Libro Diario Haber
Liqui. 4.200 (477) Hacienda Pública IVA Repercutido
1.050 (4700) H.Pública Deudor por IVA
a (472) HP IVA Soportado 5.250
(Por la liquidación del Trimestre)
C.- Regularización y cierre de X7 (31/1/X7)
13) 1500 (547) Intereses CP créditos (deudor intereses)
a (762) Ingreso financiero 1500
13) 10.000 (300) Mercaderías
(25.000 – 15.000) a (610) Variación existencias 10.000
Los asientos que figuran sombreados es
porque son idénticos a los del supuesto 21
original (cuando no consideramos la existencia
del IVA).
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