Taller estados financieros (1) (1).xlsx

8/17/2019 Taller estados financieros (1) (1).xlsx

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Realizamos una aceptacion bancaria por 100,000,000 (inversion cort

CUENTA DETALLE DE!T"

124005 bancos comerciales 100,000,000

111005 Bancos

Total 100,000,000

Compramos acciones en una socie#a# (inversion corto plazo)


120535 Comercio al por mayor y por menor 50,000,000

111005 Bancos

Total $0,000,000

%olicitamos un cre#ito con un banco en el e&terior


1110 Bancos 200,000,000

2110 Bancos extranjeros

Total '00,000,000

Realizamos una venta a un reimen comun


4135 Venta de preductos quimicos

2408 !a "enerado

1355 #nticipo retencion en la $uente 1,250,000

1355 #utorretencion cree 200,000

23%% #utorretencion cree

1305 Clientes 5%,&50,000

%135 Venta de productos quimicos 15,000,000

1430 'roductos terminados

Total *,'00,000

El cliente nos cancela el sal#o #e la venta


1305 Clientes

1110 Bancos 5%,&50,000

Total $+,$0,000

Cancelamos el sal#o #e nuestros provee#ores


2205 'ro!eedores 10,(32,%05

1110 Bancos

Total 10,*',+0$

-uentes

1. .arti#as /ue no proviene #el capital #e trabao (#epreciacin)


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C) C+C*'-+ .*B-+

//*)'+ .* -#'+-* %,000,00000

//*)'+ .* -#'+-*

C+-+ '#6+C) C+C*'-+ .*B-+

/ .7**C# * C#B+ 2,800,000

//B#C+ .* *9-*+

#:+ '#6+

C) C+C*'-+ .*B-+

/ .7**C# * C#B+ 4,800,00000

//B#C+ .* *9-*+

C+-+ '#6+

C) C+C*'-+ .*B-+

//.7**C# * C#B+

/ V*+ * B#C+ 3,&00,00000

#:+ '#6+

C) C+C*'-+ .*B-+

//.7**C# * C#B+

/ V*+ * B#C+ 4,200,00000

4.Provision de activos


51((10 'ro!isiones deudores 4,&00,000

13(( 'ro!isiones cartera

-otal 4,&00,000

5.Utilidad en venta de activos fjos no corrientes


1524 *quipos de o;cina

15(2 .epreciacion acumulada 15,800,000

4245 )tilidad !enta acti!os ;jos

1110 Bancos nacionales 18,400,000

-otal 34,200,000

6.Amortizaciones


51%5 #morti


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)+

Compra #e e/uipos #e computa#or #e conta#o


1528 *quipos de computo 15,000,000

23%5 ete$uente compras

1110 Bancos =Total 1$,000,000

.aamos una parte #el cre#ito solicita#o al e&terior


2110 Bancos extranjeros 20,000,000

1110 Bancos =

Total '0,000,000

%e #ecretan 5 cancelan #ivi#en#os correspon#ientes a la utili#a# #el


3&05 )tilidades acumuladas 81,882,40%

1110 Bancos =

Total 71,77',80+

Causacion impuesto #e renta


5405 mpuesto de renta 10,080,000

2404 .e renta y complementarios

Total 10,070,000


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plazo)

CRED!T"

100,000,000

100,000,000

CRED!T"

50,000,000

$0,000,000

CRED!T"

200,000,000

'00,000,000

CRED!T"

50,000,000

8,000,000

200,000

15,000,000

*,'00,000

CRED!T"

5%,&50,000

$+,$0,000

CRED!T"

10,(32,%05

10,*',+0$


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C*.-+

%,000,00000

C*.-+

2,800,00000

C*.-+

4,800,00000

C*.-+

3,&00,00000

C*.-+

4,200,00000

CRED!T"

4,&00,000

4,&00,000

CRED!T"

25,000,000 (,200,000

(,200,000

34,200,000

CRED!T"

5,000,000

5,000,000

plazo

lazo


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CRED!T"

3&5,000

14,%25,0001$,000,000

CRED!T"

20,000,000

'0,000,000

a6o anterior

CRED!T"

81,882,40%

71,77',80+

CRED!T"

10,080,000

10,070,000


7/25


1110 Bancos 200,000,000

1305 Cuentas por cobrar 18,400,000

1305 Clientes 5%,&50,000

1110 Bancos =

1110 Bancos =

1110 Bancos =

1110 Bancos

1110 Bancos

1205 Comercio al por mayor y por menor 50,000,000

1240 bancos comerciales 100,000,000

1240 V*+ * B#C+ 3,&00,00000

1240 V*+ * B#C+ 4,200,00000

1355 #nticipo retencion en la $uente 1,250,000

1355 #utorretencion cree 200,000

13(( 'ro!isiones cartera

1430 'roductos terminados

1524 *quipos de o;cina

1528 *quipos de computo 15,000,000

15(2 *)'+ .* -#'+-*

15(2 .epreciacion acumulada 15,800,000

1&05 #morti


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CRED!T"

2&5,150,000 2&&,440,011

14,%25,00010,(32,%05

20,000,000

81,882,40%

100,000,000

50,000,000

50,000,000

100,000,000

&,(00,00000

1,450,000

4,&00,000 4,&00,000

15,000,000 15,000,000

25,000,000 25,000,000

15,000,000

%,000,00000 15,800,000 %,000,00000

5,000,000 5,000,000

200,000,000 20,000,000 20&,%00,00000

2,800,00000

4,800,00000

3&5,000 3&5,000

200,000 200,000

8,000,000 8,000,000

81,882,40%

50,000,000 50,000,000

3,&00,00000 &,(00,00000

4,200,00000

(,200,000 (,200,000

%,000,00000

5,000,000

4,&00,000

&,%00,000

15,000,000

%1%,415,01100 %05,482,40%00 %1%,415,01100

= 10,(32,%0500


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mo!imiento ;nal de la cuenta

>2,2(0,011?

=

=

=

=

=

=

=

50,000,000

100,000,000

&,(00,000

=

1,450,000

=

>4,&00,000?

>15,000,000?

>25,000,000?

15,000,000

(,800,000

=

>5,000,000?

>18&,%00,000?

=

=

=

>3&5,000?

>200,000?

>8,000,000?

81,882,40%

>50,000,000? 50,000,000

>&,(00,000? &,(00,000

=

>(,200,000? (,200,000

%,000,000 %,000,000

5,000,000 5,000,000

4,&00,000 4,&00,000

&,%00,000 &,%00,000

= @

15,000,000 15,000,000

28,800,000


10/25

Esta#

!nresos operacionalesVentas productos quimicos

#rrendamientos de inmuebles

.e!oluciones en !entas

Costo #e ventas

Costo de !entas

Utili#a# bruta en ventas

'ersonal

Aonorarios

mpuestos

Contribuciones y a;liaciones

e"uros

er!icios

e"ales

antenimiento

eparaciones y adecuaciones

Viaje

.epreciaciones

#morti


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!nresos no operacionales

:astos ;nancieros

:astos extraordinarios

2astos no operacionales

)tilidad antes de impuestos

mpuesto de renta

Utili#a# #el eercicio


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o #e resulta#os

2015 2014

$0,000,000 999 50,000,000 1,250,%4%,532

= 13,332,000

= 3,01&,0%&

1$,000,000 *78,1'8,70'

15,000,000 384,124,802

*$,000,000 7+,7*+,++*

= %%,50%,0(&

= 30,8(%,&53

= 8,41%,4&&

= &,(41,(54

= 4(,2(5,%&3

= (,131,384

= (,152,&21

= 1(4,112

= 13,483,(24

%,000,000 83,243,580

5,000,000 2,412,820

= 24,34%,4&8

11,000,000 *0$,0'1,*

= (0,(03,82(

= 133,815,3(1

= 13,1%4,000

= 18,&%3,200

= 44,288,2&3

= 2,(12,5&2

= 1%8,000

= 4,(&4,584

= 24,028,341

4,&00,000 =

8,00,000 ***,017,10

1,*00,000 '*7,+,$00

&,(00,000 &8,14%,0&0

= &,43&,183(,200,000

= 550,200


13/25

1,100,000 7+,1**,8$*

&,%00,000 1%5,253,80%

= 3,%0&,&41

,+00,000 1+7,7+1,$8

28,800,000 15%,0%8,40%

10,080,000 &4,18%,000

17,'0,000 71,77',80+


14/25


15/25


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Activo

Disponible

Caja

Bancos

!nversiones

#cciones >lar"o placorto pla


17/25


18/25

alance eneral esta#os :nanci

'018 '01$ 2,2(0,011?

= 1$,00,000 1$,00,000

= 50,000,000 $0,000,000

= 10&,(00,000 10,00,000

'1',0*+,88* '07,7+,88* (*,'$0,000)

(2,154,5%5 (2,154,5%5 =

25,&8(,(48 25,&8(,(48 =

88,04&,2%1 88,04&,2%1 =

= 1,450,000 1,8$0,000

%,044,%%( %,044,%%( =

>4,&00,000? (8,00,000)

*8*,+1,801 *'7,+1,801 (1$,000,000)

&(,%&4,502 &(,%&4,502 =

&8,&42,(&2 &8,&42,(&2 =

85,%%(,&13 &0,%%(,&13 (1$,000,000)

((,%04,214 ((,%04,214 =

7,+$0,000

+7',',08 +7',',08 ('00,000)

134,(%%,000 134,(%%,000 =

100,000,000 100,000,000 =

435,548,155 435,548,155 =

&3,182,158 &3,182,158 =

80,043,3&4 55,043,3&4 ('$,000,000)

(0,8(8,&03 105,8(8,&03 1$,000,000

2&(,%%0,3%0 2&(,%%0,3%0 =

>511,30%,04%? >501,50%,04%? ,700,000 %,000,000

=

1,*81,+*8 1',*81,+*8 ($,000,000)

2,8%(,108 2,8%(,108 =

12,23&,3%8 &,23&,3%8 ($,000,000)

2,235,158 2,235,158 =

18*,+*','8 18*,+*','8

999 999


19/25

=


20/25

ros Lt#a;

.asivo '018 '01$

'ro!eedores 10,(32,%05 =

Cuentas por pa"ar *,0',8$1 *,+0',8$1

mpuestos por pa"ar 32,002,000 50,082,000

+bli"aciones laborales 30,%00,343 30,%00,343

Total pasivo corriente +,$+',* 78,'78,8

+bli"aciones ;nancieras = 18&,%00,000

#nticipos recibidos %,2(%,140 %,2(%,140

Total pasivo no corriente +,'+,180 1*,7+,180

Total pasivo 7',7$7,$* '7,170,*8

.atrimonio

#portes sociales (50,000,000 (50,000,000

eser!a le"al &0,83%,254 &0,83%,254

e!alori


21/25


22/25

10,(32,%05? &,&22,3(5

5&5,000

18,080,000

=

,'',*$ >81,(2&,%05?

18&,%00,000

=

17,+00,000

1$,*'',*$

=

=

=

>%3,1%2,40%?

=

=

(+*,1+',80+)


23/25


24/25

E%TAD"% -!NANC!ER" LTDA

E%TAD" DE -LU>"% DE E-ECT!<

E?.RE%AD" EN .E%"% C"L"@!A

Utili#a# neta

-luo #e e3ectivo por activi#a#es #e operacin

.arti#as /ue no re/uieren utilizacion #el e3ectivo

.epreciacion

#morti


25/25

"%

'01$

17,'0,000

%,000,000

5,000,000

4,&00,000

= 1,450,000

= 10,(32,%05

5&5,000

18,080,000

15,000,000

= 10&,(00,000

= 0,',+0$

= $','0,+0$

= 15,000,000

= 50,000,000

(,200,000

= $$,700,000

= 81,882,40%

18&,%00,000

105,&1&,5(4

= ','0,011

$7,07*,'88

$$,*,'**

=

Taller estados financieros (1) (1).xlsx

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