AÑO 1 TALLER (1)

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es un taller que tiene que ver con flujo de caja,balance general,retefuente

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<p>VENTAS</p> <p>PAPEL CARTAPAPEL OFICIO</p> <p>MESUNIDADES VENDIDASPRECIO DE VENTAIVARETE FUENTENETO TOTALMESUNIDADES VENDIDASPRECIO DE VENTAIVARETE FUENTENETO TOTAL5,60016%3%6,00016%3%ENERO3,15017,640,0002,822,400529,20019,933,200ENERO2,15012,900,0002,064,000387,00014,577,000FEBRERO3,60020,160,0003,225,600604,80022,780,800FEBRERO2,60015,600,0002,496,000468,00017,628,000MARZO2,90016,240,0002,598,400487,20018,351,200MARZO1,90011,400,0001,824,000342,00012,882,000ABRIL3,00016,800,0002,688,000504,00018,984,000ABRIL2,00012,000,0001,920,000360,00013,560,000MAYO3,20017,920,0002,867,200537,60020,249,600MAYO2,20013,200,0002,112,000396,00014,916,000JUNIO3,80021,280,0003,404,800638,40024,046,400JUNIO2,80016,800,0002,688,000504,00018,984,000JULIO3,70020,720,0003,315,200621,60023,413,600JULIO2,70016,200,0002,592,000486,00018,306,000AGOSTO4,00022,400,0003,584,000672,00025,312,000AGOSTO3,00018,000,0002,880,000540,00020,340,000SEPTIEMBRE3,60020,160,0003,225,600604,80022,780,800SEPTIEMBRE2,60015,600,0002,496,000468,00017,628,000OCTUBRE3,70020,720,0003,315,200621,60023,413,600OCTUBRE2,70016,200,0002,592,000486,00018,306,000NOVIEMBRE3,00016,800,0002,688,000504,00018,984,000NOVIEMBRE2,00012,000,0001,920,000360,00013,560,000DICIEMBRE3,30018,480,0002,956,800554,40020,882,400DICIEMBRE2,50015,000,0002,400,000450,00016,950,000TOTAL40,950229,320,00036,691,2006,879,600259,131,600TOTAL29,150174,906,00027,984,0005,247,000197,637,000</p> <p>COMPRAS</p> <p>PAPEL CARTAPAPEL OFICIO</p> <p>MESUNIDADES COMPRADASPRECIO DE COMPRAIVARETE FUENTENETO TOTALMESUNIDADES COMPRADASPRECIO DE COMPRAIVARETE FUENTENETO TOTAL4,20016%3%4,50016%3%ENERO3,50014,700,0002,352,000441,00016,611,000ENERO2,50011,250,0001,800,000337,50012,712,500FEBRERO3,80015,960,0002,553,600478,80018,034,800FEBRERO2,80012,600,0002,016,000378,00014,238,000MARZO3,10013,020,0002,083,200390,60014,712,600MARZO2,1009,450,0001,512,000283,50010,678,500ABRIL3,46014,532,0002,325,120435,96016,421,160ABRIL2,46011,070,0001,771,200332,10012,509,100MAYO3,50014,700,0002,352,000441,00016,611,000MAYO2,50011,250,0001,800,000337,50012,712,500JUNIO3,80015,960,0002,553,600478,80018,034,800JUNIO2,80012,600,0002,016,000378,00014,238,000JULIO3,90016,380,0002,620,800491,40018,509,400JULIO2,90013,050,0002,088,000391,50014,746,500AGOSTO4,10017,220,0002,755,200516,60019,458,600AGOSTO3,10013,950,0002,232,000418,50015,763,500SEPTIEMBRE3,85016,170,0002,587,200485,10018,272,100SEPTIEMBRE2,85012,825,0002,052,000384,75014,492,250OCTUBRE3,90016,380,0002,620,800491,40018,509,400OCTUBRE2,90013,050,0002,088,000391,50014,746,500NOVIEMBRE3,10013,020,0002,083,200390,60014,712,600NOVIEMBRE2,1009,450,0001,512,000283,50010,678,500DICIEMBRE3,50014,700,0002,352,000441,00016,611,000DICIEMBRE2,50011,250,0001,800,000337,50012,712,500TOTAL43,510182,742,00029,238,7205,482,260206,498,460TOTAL31,510141,795,00022,687,2004,253,850160,228,350</p> <p>IVA</p> <p>IVA</p> <p>VENTASCOMPRASMESIVA VENTA CARTAIVA VENTA OFICIOIVA COMPRA CATAIVA COMPRA OFICIOVENTAS MENOS COMPRASTOTAL A PAGAR BIMESTRALMES DE PAGO</p> <p>ENERO2,822,4002,064,0002,352,0001,800,000734,4001,886,400MARZOFEBRERO3,225,6002,496,0002,553,6002,016,0001,152,000MARZO2,598,4001,824,0002,083,2001,512,000827,2001,338,880MAYOABRIL2,688,0001,920,0002,325,1201,771,200511,680MAYO2,867,2002,112,0002,352,0001,800,000827,2002,350,400JULIOJUNIO3,404,8002,688,0002,553,6002,016,0001,523,200JULIO3,315,2002,592,0002,620,8002,088,0001,198,4002,675,200SEPTIEMBREAGOSTO3,584,0002,880,0002,755,2002,232,0001,476,800SEPTIEMBRE3,225,6002,496,0002,587,2002,052,0001,082,4002,280,800NOVIEMBREOCTUBRE3,315,2002,592,0002,620,8002,088,0001,198,400NOVIEMBRE2,688,0001,920,0002,083,2001,512,0001,012,8002,217,600ENERODICIEMBRE2,956,8002,400,0002,352,0001,800,0001,204,800</p> <p>RETEFUENTE</p> <p>VENTASCOMPRASMESRETE FUENTE VENTA CARTARETE FUENTE VENTA OFICIOTOTAL RETEFUENTE VENTASMESRETE FUENTE COMPARA CARTARETE FUENTE COMPRA OFICIOTOTAL RETE FUENTE COMPRAS</p> <p>ENERO529,200387,000916,200ENERO441,000337,500778,500FEBRERO604,800468,0001,072,800FEBRERO478,800378,000856,800MARZO487,200342,000829,200MARZO390,600283,500674,100ABRIL504,000360,000864,000ABRIL435,960332,100768,060MAYO537,600396,000933,600MAYO441,000337,500778,500JUNIO638,400504,0001,142,400JUNIO478,800378,000856,800JULIO621,600486,0001,107,600JULIO491,400391,500882,900AGOSTO672,000540,0001,212,000AGOSTO516,600418,500935,100SEPTIEMBRE604,800468,0001,072,800SEPTIEMBRE485,100384,750869,850OCTUBRE621,600486,0001,107,600OCTUBRE491,400391,500882,900NOVIEMBRE504,000360,000864,000NOVIEMBRE390,600283,500674,100DICIEMBRE554,400450,0001,004,400DICIEMBRE441,000337,500778,500</p> <p>FACTUR VENTASRECAUDOS Y PAGOS SIN RETENCIONMESVENTAS + IVA-RETEFUENTECONTADO CREDITORECAUDO VENTAS A CREDITO A 60 DIASCOMPRAS + IVA - RETEFUENTEPAGO A 30 DIAS25%75%ENERO34,510,2008,627,55025,882,65029,323,500FEBRERO40,408,80010,102,20030,306,60032,272,80029,323,500MARZO31,233,2007,808,30023,424,90025,882,65025,391,10032,272,800ABRIL32,544,0008,136,00024,408,00030,306,60028,930,26025,391,100MAYO35,165,6008,791,40026,374,20023,424,90029,323,50028,930,260JUNIO43,030,40010,757,60032,272,80024,408,00032,272,80029,323,500JULIO41,719,60010,429,90031,289,70026,374,20033,255,90032,272,800AGOSTO45,652,00011,413,00034,239,00032,272,80035,222,10033,255,900SEPTIEMBRE40,408,80010,102,20030,306,60031,289,70032,764,35035,222,100OCTUBRE41,719,60010,429,90031,289,70034,239,00033,255,90032,764,350NOVIEMBRE32,544,0008,136,00024,408,00030,306,60025,391,10033,255,900DICIEMBRE37,832,4009,458,10028,374,30031,289,70029,323,50025,391,100</p> <p>MESVENTAS + IVACONTADO CREDITORECAUDO VENTAS A CREDITO A 60 DIASCOMPRAS + IVA PAGO A 30 DIAS25%75%ENERO35,426,4008,856,60026,569,80030,102,000FEBRERO41,481,60010,370,40031,111,20033,129,60030,102,000MARZO32,062,4008,015,60024,046,80026,569,80026,065,20033,129,600ABRIL33,408,0008,352,00025,056,00031,111,20029,698,32026,065,200MAYO36,099,2009,024,80027,074,40024,046,80030,102,00029,698,320JUNIO44,172,80011,043,20033,129,60025,056,00033,129,60030,102,000JULIO42,827,20010,706,80032,120,40027,074,40034,138,80033,129,600AGOSTO46,864,00011,716,00035,148,00033,129,60036,157,20034,138,800SEPTIEMBRE41,481,60010,370,40031,111,20032,120,40033,634,20036,157,200OCTUBRE42,827,20010,706,80032,120,40035,148,00034,138,80033,634,200NOVIEMBRE33,408,0008,352,00025,056,00031,111,20026,065,20034,138,800DICIEMBRE38,836,8009,709,20029,127,60032,120,40030,102,00026,065,200</p> <p>INVENTARIOSARTICULO: PAPEL CARTAARTICULO: PAPEL OFICIOPROVEEDOR: PROVEEDOR: </p> <p>FECHADESCRIPCIONVALOR UNITARIOENTRADASSALIDASSALDOFECHADESCRIPCIONVALOR UNITARIOENTRADASSALIDASSALDOCANTIDAD VALOR COMPRACANTIDADTOTAL VENTACANTIDAD SALDOCANTIDAD VALOR COMPRACANTIDADTOTAL VENTACANTIDAD TOTALENEROCOMPRA4,2003,50014,700,0003,50014,700,000ENEROCOMPRA4,5002,50011,250,0002,50011,250,000ENEROVENTA4,2003,15013,230,0003501,470,000ENEROVENTA4,5002,1509,675,0003501,575,000FEBREROCOMPRA4,2003,80015,960,0004,15017,430,000FEBREROCOMPRA4,5002,80012,600,0003,15014,175,000FEBREROVENTA4,2003,60015,120,0005502,310,000FEBREROVENTA4,5002,60011,700,0005502,475,000MARZOCOMPRA4,2003,10013,020,0003,65015,330,000MARZOCOMPRA4,5002,1009,450,0002,65011,925,000MARZOVENTA4,2002,90012,180,0007503,150,000MARZOVENTA4,5001,9008,550,0007503,375,000ABRILCOMPRA4,2003,46014,532,0004,21017,682,000ABRILCOMPRA4,5002,46011,070,0003,21014,445,000ABRILVENTA4,2003,00012,600,0001,2105,082,000ABRILVENTA4,5002,0009,000,0001,2105,445,000MAYOCOMPRA4,2003,50014,700,0004,71019,782,000MAYOCOMPRA4,5002,50011,250,0003,71016,695,000MAYOVENTA4,2003,20013,440,0001,5106,342,000MAYOVENTA4,5002,2009,900,0001,5106,795,000JUNIOCOMPRA4,2003,80015,960,0005,31022,302,000JUNIOCOMPRA4,5002,80012,600,0004,31019,395,000JUNIOVENTA4,2003,80015,960,0001,5106,342,000JUNIOVENTA4,5002,80012,600,0001,5106,795,000JULIOCOMPRA4,2003,90016,380,0005,41022,722,000JULIOCOMPRA4,5002,90013,050,0004,41019,845,000JULIOVENTA4,2003,70015,540,0001,7107,182,000JULIOVENTA4,5002,70012,150,0001,7107,695,000AGOSTOCOMPRA4,2004,10017,220,0005,81024,402,000AGOSTOCOMPRA4,5003,10013,950,0004,81021,645,000AGOSTOVENTA4,2004,00016,800,0001,8107,602,000AGOSTOVENTA4,5003,00013,500,0001,8108,145,000SEPTIEMBRECOMPRA4,2003,85016,170,0005,66023,772,000SEPTIEMBRECOMPRA4,5002,85012,825,0004,66020,970,000SEPTIEMBREVENTA4,2003,60015,120,0002,0608,652,000SEPTIEMBREVENTA4,5002,60011,700,0002,0609,270,000OCTUBRECOMPRA4,2003,90016,380,0005,96025,032,000OCTUBRECOMPRA4,5002,90013,050,0004,96022,320,000OCTUBREVENTA4,2003,70015,540,0002,2609,492,000OCTUBREVENTA4,5002,70012,150,0002,26010,170,000NOVIEMBRECOMPRA4,2003,10013,020,0005,36022,512,000NOVIEMBRECOMPRA4,5002,1009,450,0004,36019,620,000NOVIEMBREVENTA4,2003,00012,600,0002,3609,912,000NOVIEMBREVENTA4,5002,0009,000,0002,36010,620,000DICIEMBRECOMPRA4,2003,50014,700,0005,86024,612,000DICIEMBRECOMPRA4,5002,50011,250,0004,86021,870,000DICIEMBREVENTA4,2003,30013,860,0002,56010,752,000DICIEMBREVENTA4,5002,50011,250,0002,36010,620,000</p> <p>FLUJO DE CAJAFLUJO DE CAJADETALLESALDO INICIALENEROFEBREROMARZOABRILMAYOJUNIOJULIOAGOSTOSEPTIEMBREOCTUBRENOVIEMBREDICIEMBRE</p> <p>VENTAS DE CONTADO8,856,60010,370,4008,015,6008,352,0009,024,80011,043,20010,706,80011,716,00010,370,40010,706,8008,352,0009,709,200RECAUDO DE CARTERA26,569,80031,111,20024,046,80025,056,00027,074,40033,129,60032,120,40035,148,00031,111,20032,120,400SUBTOTAL8,856,60010,370,40034,585,40039,463,20033,071,60036,099,20037,781,20044,845,60042,490,80045,854,80039,463,20041,829,600</p> <p>COMPRAS30,102,00033,129,60026,065,20029,698,32030,102,00033,129,60034,138,80036,157,20033,634,20034,138,80026,065,200GASTOS OPERACIONALES2,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,000RETEFUENTE (COMPRAS)778,500856,800674,100768,060778,500856,800882,900935,100869,850882,900674,100IVA (NETO)1,886,4001,338,8802,350,4002,675,2002,280,800SUBTOTAL EGRESOS2,445,00033,325,50038,317,80029,184,30034,250,26033,325,50038,781,80037,466,70042,212,50036,949,05039,747,50029,184,300</p> <p>FLUJO NETO DEL PERIODO6,411,600-22,955,100-3,732,40010,278,900-1,178,6602,773,700-1,000,6007,378,900278,3008,905,750-284,30012,645,300</p> <p>SALDO INICIAL DE CAJA20,000,00020,000,00026,411,6003,456,500-275,90010,003,0008,824,34011,598,04010,597,44017,976,34018,254,64027,160,39026,876,090</p> <p>SALDO FINAL DE CAJA20,000,00026,411,6003,456,500-275,90010,003,0008,824,34011,598,04010,597,44017,976,34018,254,64027,160,39026,876,09039,521,930</p> <p>ESTADO RESULT</p> <p>ESTADO DE RESULTADOS</p> <p>ENEROFEBREROMARZOABRILMAYOJUNIOJULIOAGOSTOSEPTIEMBREOCTUBRENOVIEMBREDICIEMBRE</p> <p>VENTAS30,540,00035,760,00027,640,00028,800,00031,120,00038,080,00036,920,00040,400,00035,760,00036,920,00028,800,00033,480,000COSTO DE VENTAS22,905,00026,820,00020,730,00021,600,00023,340,00028,560,00027,690,00030,300,00026,820,00027,690,00021,600,00025,110,000UTILIDAD BRUTA7,635,0008,940,0006,910,0007,200,0007,780,0009,520,0009,230,00010,100,0008,940,0009,230,0007,200,0008,370,000GASTOS DE OPERACIN2,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,0002,445,000UTILIDAD OPERACIONAL5,190,0006,495,0004,465,0004,755,0005,335,0007,075,0006,785,0007,655,0006,495,0006,785,0004,755,0005,925,000EGRESOS ANTE DE IMPUESTOSUTILIDAD ANTES DE IMPUESTOS5,190,0006,495,0004,465,0004,755,0005,335,0007,075,0006,785,0007,655,0006,495,0006,785,0004,755,0005,925,000PROVISION POR RENTA 35%1,816,5002,273,2501,562,7501,664,2501,867,2502,476,2502,374,7502,679,2502,273,2502,374,7501,664,2502,073,750UTILIDAD NETA3,373,5004,221,7502,902,2503,090,7503,467,7504,598,7504,410,2504,975,7504,221,7504,410,2503,090,7503,851,250</p> <p>ESTADO DE RESULTADOS ACUMULADO</p> <p>ENEROFEBREROMARZOABRILMAYOJUNIOJULIOAGOSTOSEPTIEMBREOCTUBRENOVIEMBREDICIEMBRE</p> <p>VENTAS30,540,00066,300,00093,940,000122,740,000153,860,000191,940,000228,860,000269,260,000305,020,000341,940,000370,740,000404,220,000COSTO DE VENTAS22,905,00049,725,00070,455,00092,055,000115,395,000143,955,000171,645,000201,945,000228,765,000256,455,000278,055,000303,165,000UTILIDAD BRUTA7,635,00016,575,00023,485,00030,685,00038,465,00047,985,00057,215,00067,315,00076,255,00085,485,00092,685,000101,055,000GASTOS DE OPERACIN2,445,0004,890,0007,335,0009,780,00012,225,00014,670,00017,115,00019,560,00022,005,00024,450,00026,895,00029,340,000UTILIDAD OPERACIONAL5,190,00011,685,00016,150,00020,905,00026,240,00033,315,00040,100,00047,755,00054,250,00061,035,00065,790,00071,715,000EGRESOS ANTE DE IMPUESTOSUTILIDAD ANTES DE IMPUESTOS5,190,00011,685,00016,150,00020,905,00026,240,00033,315,00040,100,00047,755,00054,250,00061,035,00065,790,00071,715,000PROVISION POR RENTA 35%1,816,5004,089,7505,652,5007,316,7509,184,00011,660,25014,035,00016,714,25018,987,50021,362,25023,026,50025,100,250UTILIDAD NETA3,373,5007,595,25010,497,50013,588,25017,056,00021,654,75026,065,00031,040,75035,262,50039,672,75042,763,50046,614,750</p> <p>BLC GENERALBALANCE GENERALENEROFEBREROMARZOABRILMAYOJUNIOJULIOAGOSTOSEPTIEMBREOCTUBRENOVIEMBREDICIEMBRE</p> <p>EFECTIVO26,411,6003,456,500-275,90010,003,0008,824,34011,598,04010,597,44017,976,34018,254,64027,160,39026,876,09039,521,390CUENTAS POR COBRAR25,882,65030,306,60023,424,90024,408,00026,374,20032,272,80031,289,70034,239,00030,306,60031,289,70024,408,00028,374,300DEUDORES FISCALES (FTE)916,2001,072,800829,200864,000933,6001,142,4001,107,6001,212,0001,072,8001,107,600864,0001,004,400INVENTARIOS3,045,0004,785,0006,525,00010,527,00013,137,00013,137,00014,877,00015,747,00017,922,00019,662,00020,532,00021,372,000ACTIVOS FIJOSTOTAL ACTIVOS CORRIENTES56,255,45039,620,90030,503,20045,802,00049,269,14058,150,24057,871,74069,174,34067,556,04079,219,69072,680,09090,272,090 CUENTAS POR PAGAR29,323,50032,272,80025,391,10028,930,26029,323,50032,272,80033,255,90035,222,10032,764,35033,255,90025,391,10029,323,500DE RENTA Y COMPLEMENTARIOS778,500856,800674,100768,060778,500856,800882,900935,100869,850882,900674,100778,500IMPUESTO SOBRE LAS VTAS POR PAGAR734,4001,152,000827,200511,680827,2001,523,2001,198,4001,476,8001,082,4001,198,4001,012,8001,204,800TOTAL PASIVO CORRIENTE30,836,40034,281,60026,892,40030,210,00030,929,20034,652,80035,337,20037,634,00034,716,60035,337,20027,078,00031,306,800APORTES SOCIALES20,000,00020,000,00020,000,00020,000,00020,000,00020,000,00020,000,00020,000,00020,000,00020,000,00020,000,00020,000,000UTILIDAD DE EJERCICIOS ANTERIORES3,373,5007,595,25010,497,50013,588,25017,056,00021,654,75026,065,00031,040,75035,262,50039,672,75042,763,500UTILIDAD DEL EJERCICIO3,373,5004,221,7502,902,2503,090,7503,467,7504,598,7504,410,2504,975,7504,221,7504,410,2503,090,7503,851,250TOTAL PATRIMONIO23,373,50027,595,25030,497,50033,588,25037,056,00041,654,75046,065,00051,040,75055,262,50059,672,75062,763,50066,614,750TOTAL PASIVO Y PATRIMONIO54,209,90061,876,85057,389,90063,798,25067,985,20076,307,55081,402,20088,674,75089,979,10095,009,95089,841,50097,921,550</p> <p>CAPITAL DE TRABAJO25,419,0505,339,3003,610,80015,592,00018,339,94023,497,44022,534,54031,540,34032,839,44043,882,49045,602,09058,965,290</p>