NUMERO CUENTA DEBE HABER NUMERO CUENTA DEBE HABER

1 Gasto de admon $80,000.00 SUMAS IGUALES DEL 1 AL 11 $335,500.00 335,500.00

Bancos 80,000.00 12 Mercancias 28,000
2 Gasto de venta 20,000 Proveedores 28,000
bancos 20,000 13 Equipo de computo 22,000
3 Gasto de admon 7,500 Mercancias 12,000
bancos 7,500 Acredores div 10,000
4 Gasto de admon 3,000 14 Mercancias 40,000
bancos 3,000 Doc x pagar 40,000
5 Gasto de admon 30,000 15 Equipo de reparto 70,000
bancos 30,000 mercancias 20,000
6 caja 28,000 doc x pagar 50,000
mercancias 28,000 16 Mercancias 23,000
7 clientes 34,000 doc x pagar 23,000
mercancias 34,000 17 Mercancias 20,000
8 doc x cobrar 50,000 proveedores 20,000
mercancias 50,000 18 bancos 7,000
9 caja 20,000 mercancias 7,000
doc x cobrar 10,000 19 proveedores 9,000
mob y equipo 5,000 mercancias 9,000
clientes 5,000 20 gastos de admon 15,000
mercancias 40,000 acredores div 15,000
10 clientes 5,000 21 sueldos y salarios 39,500
mob y equipo 10,000 bancos 39,500
deudores div 10,000 22 papeleria y utiles 5,000
mercancias 25,000 bancos 5,000
11 mercancias 18,000 SUMAS IGUALES $614,000.00 614,000.00
bancos 18,000
SUMAS IGUALES ASIENTO 1 AL 11 $335,500.00 335,500.00
 Caja Banco Mercancias clientes
cargo Abono Cargo Abono Cargo Abono Cargo Abono
$28,000.00 $7,000.00 $80,000.00 $10,000.00 $28,000.00 $34,000.00
$20,000.00 $9,000.00 $20,000.00 $18,000.00 $34,000.00 $50,000.00
$48,000.00 $7,500.00 $28,000.00 $40,000.00 $5,000.00
$3,000.00 $40,000.00 $25,000.00 $5,000.00
$30,000.00 $23,000.00 $12,000.00 $94,000.00
proveedores $34,000.00 $20,000.00 $20,000.00
Cargo Abono $18,000.00 $139,000.00 $159,000.00
$28,000.00 $15,000.00
$10,000.00 $39,000.00
$20,000.00 $50,000.00 Gasto de ventas Gasto de administración
$7,000.00 $16,000.00 $218,000.00 Cargo Abono Cargo Abono
$9,000.00 $20,000.00 $80,000.00
$74,000.00 $15,000.00 $75,000.00
$35,000.00 $30,000.00
$3,000.00
Documentos x pagar Mobiliario y Equipo Equipo de Reparto $39,500.00
Cargo Abono Cargo Abono Cargo Equipo $5,000.00
$10,000.00 $50,000.00 $5,000.00 $70,000.00 $164,000.00
$40,000.00 $10,000.00 $70,000.00
$50,000.00 $22,000.00
$23,000.00 $37,000.00
$10,000.00 $163,000.00
$153,000.00

0
 BALANZA DE COMPROBACIO
NUMERO CUENTAS DEBE HABER DEUDOR ACREDOR
1 Gastos administrativos $165,000.00 $165,000.00
2 Mob. y Equipo $37,000.00 $37,000.00
3 Bancos $16,000.00 $218,000.00 $202,000.00
4 Gastos de ventas $35,000.00 $35,000.00
5 Caja $48,000.00 $48,000.00
6 Mercancias $99,000.00 $199,000.00 $100,000.00
7 Doc x pagar $50,000.00 $123,000.00 $73,000.00
8 proveedores $74,000.00 $74,000.00
9 Equipo de reparto $70,000.00 $70,000.00
10 Clientes $94,000.00 $94,000.00
$614,000.00 $614,000.00 $449,000.00 $449,000.00
 LA MEXICANA SA DE CV
FECHA CUENTA DEBE HABER
01/01 Bancos $2,500,000.00
Mercancias $3,250,000.00
Edificios $4,000,000.00
Proveedores $2,250,000.00
Capital contable $7,500,000.00
02/01 2
Gasto de instalacion 1,250,000.00
bancos 1,250,000.00
02/01 3
Mobiliario y equipo 950,000.00
acredores div 950,000.00
02/01 4
Equipo de computo 59,750.00
bancos 59,750.00
03/01 5
propaganda y publicidad 630,000.00
bancos 630,000.00
04/01 6
papeleria y utiles 5,180.00
bancos 5,180.00
04/01 7
bancos 1,325,000.00
mercancias 1,325,000.00
05/01 8
proveedores 500,000.00
bancos 500,000.00
05/01 9
equipo de reparto 260,000.00
bancos 260,000.00
06/01 10
mob y equipo 475,000.00
bancos 475,000.00
06/01 11
sueldos por pagar 5,000.00
bancos 5,000.00
sumas iguales $15,209,930.00 $15,209,930.00
 LA MEXICANA SA de CV .

BANCOS MERCANCIAS EDIFICIOS PROVEEDORES

2,500,000.00 1,250,000.00 $3,250,000.00 1,325,000.00 4,000,000.00 500,000.00 2,250,000.00
1,375,000.00 59,750.00
630,000.00
5,180.00
500,000.00
260,000.00 $3,250,000.00 1,325,000.00 4,000,000.00 500,000.00 2,250,000.00
475,000.00 $1,925,000.00 4,000,000.00 1,750,000.00
5,000.00
3,875,000.00 3,184,930.00
690,070.00

GASTO DE INST. CAPITAL MOB Y EQUIP ACRE. DIVERSOS

1,250,000.00 $7,500,000.00 950,000.00 475,000.00 950,000.00

$7,500,000.00 950,000.00 475,000.00 950,000.00

1,250,000.00 $7,500,000.00 950,000.00 475,000.00
1,250,000.00

EQ. DE COMPUTO PYP PAPELERIA Y UTILES Eq. DE REPARTO

59,750.00 630,000.00 5,180.00 260,000.00

59,750.00 630,000.00 5,180.00 260,000.00

59,750.00 630,000.00 5,180.00 260,000.00

SUELDO POR PAGAR

5,000.00

5,000.00
5,000.00
 LA MEXICANA SA DE CV
BALANZA DE COMPROBACIO
NUMERO CUENTAS DEBE HABER DEUDOR ACREDOR
1 BANCO 3,875,000.00 3,184,930.00 640,070.00
2 MERCANCIA $3,250,000.00 1,325,000.00 $1,925,000.00
3 EDIFICIO 4,000,000.00 4,000,000.00
4 PROVEEDORES 500,000.00 2,250,000.00 1,750,000.00
5 GASTO DE INST 1,250,000.00 1,250,000.00
6 CAPITAL $7,500,000.00 $7,500,000.00
7 MOB Y EQUI 950,000.00 950,000.00
8 ACREDORES DIV 475,000.00 950,000.00 475,000.00
9 EQUIPO DE COMPUTO 59,750.00 59,750.00
10 P Y P 630,000.00 630,000.00
11 PAPELERIA Y UTL 5,180.00 5,180.00
12 EQUIPO DE REPARTO 260,000.00 260,000.00
13 SUELDO 5,000.00 5,000.00
15,259,930.00 15,259,930.00 9,725,000.00 9,725,000.00
Numero cuenta Debe Haber
1 Caja $200,000.00
Merrcancias $200,000.00
2 Clientes $40,000.00
Mercancías $40,000.00
3 Mercancias $20,000.00
Banco $20,000.00
4 Banco $20,000.00
Clientes $20,000.00
5 Propaganda y publicidad $8,000.00
Banco $8,000.00
6 Provedores $12,000.00
Banco |
7 Banco $600.00
Clientes $600.00
8 Papeleria y utiles de escritorio $840.00
Banco $840.00
9 Banco $18,000.00
Documentos por pagar $18,000.00
10 Gasto de venta $24,000.00
Gasto de admon. $28,000.00
Banco $52,000.00
SUMAS IGUALES ASIENTO 1 AL 10 $371,440.00 371,440.00
 caja Mercancias Clientes
debe haber cargo abono cargo abono
$200,000.00 $20,000.00 $200,000.00 $40,000.00 $20,000.00
S.D $40,000.00 $600.00
$20,000.00 $240,000.00 $40,000.00 $20,600.00
$220,000.00 $19,400.00
S.A S.D
Banco
debe haber Propaganda y publicidad Proveedores
$20,000.00 $20,000.00 cargo abono Debe Haber
$600.00 $8,000.00 $8,000.00 $12,000.00
$18,000.00 $12,000.00 $8,000.00 $12,000.00
$840.00 S.D S.D
$52,000.00
$38,600.00 $92,840.00
$54,240.00
S.A

Papeleria y utiles de oficina Doc. X pagar Gasto de venta

Debe Haber Debe Haber $24,000.00
$840.00 $18,000.00 $24,000.00
$840.00 $18,000.00 S.D
S.D S.D

Gasto de Admon
Debe Haber
$28,000.00
$28,000.00
S.D
 LA MEXICANA SA DE CV
BALANZA DE COMPROBACION
NUMERO CUENTAS DEBE HABER DEUDOR ACREDOR
1 BANCO $38,600.00 $92,840.00 $54,240.00
2 CAJA $200,000.00 $200,000.00
3 Mercancias $20,000.00 $240,000.00 $220,000.00
4 Clientes $40,000.00 $20,600.00 $19,400.00
5 Propaganda y publicidad $8,000.00 $8,000.00
6 Proveedores $12,000.00 $12,000.00
7 Papeleria de uties y oficina $840.00 $840.00
8 Doc x pagar $18,000.00 $18,000.00
9 Gasto de venta $24,000.00 $24,000.00
10 Gasto de admon $28,000.00 $28,000.00
$371,440.00 $371,440.00 $292,240.00 $292,240.00
ASIENTOS DE DIARIO

N.º FECHA CUENTA DÉBITO (+) CRÉDITO ( - ) SALDO

1 01/03/2024 Inicio de operaciones

Caja 80,000.00
Bancos 60,000.00
Mercancias 540,000.00
Clientes 120,000.00
Mobiliario y equipo 140,000.00
Proveedores 120,000.00
Documentos x pagar 130,000.00
Capital 690,000.00 -820,000.00
2 02/03/2024
Mercancias 60,000.00 60,000.00
Documentos x pagar 60,000.00
-60,000.00
3 03/03/2024
Bancos 20,000.00 20,000.00
Clientes 20,000.00
-20,000.00
4 03/03/2024 Documentos por pagar 30,000.00
Documentos por pagar 600 30,600.00
Bancos 30,600.00
-30,600.00
5 07/03/2024
Bancos 40,000.00 40,000.00
Capital 40,000.00
-40,000.00
6 08/03/2024
Bancos 30,000.00 30,000.00
Mercancias 30,000.00
-30,000.00

7 09/03/2024
Mercancias 1,200.00
Bancos 1,200.00
-1,200.00

8 10/03/2024
Mercancias 5,000.00
Documentos por pagar 5,000.00
5,000.00
9 11/03/2024
 Mercancias 8,000.00
Bancos 8,000.00

10 14/03/2024 :
Departamento de venta 3,200.00 3,200.00
Gastos de adm 800.00
Bancos 4,000.00 -3,200.00
11 15/03/2024
Gastos de adm $16,000.00)
Bancos 16,000.00
-16,000.00
12 15/03/2024
Gasto de adm 18,000.00 18,000.00
Bancos 18,000.00
-18,000.00
SUUMA 1,165,600.00 1,165,600.00