Exam (elaborations)
contabilidad financiera, supuesto con respuestas
- Course
- Institution
Es un supuesto resuelto por el profesor, de contabilidad financiera
[Show more]
Seller
Follow
claudialandetesempere
Content preview
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).
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller claudialandetesempere. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $8.29. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
83637 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now
Recently viewed by you
