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EJEMPLO
CIELO AZUL S. A.
ESTADO DE SITUACIN FINANCIERA AL 31 DE DICIEMBRE DE 2012 Y
2011
(Expresado en dlares
de los Estados Unidos de Amrica)
ACTIVO
2012
CORRIENTE
$215,156.
00
$202,540
.00
$
128,756.
00
$
44,350.0
0
25,900.0
0
122,000.
00
(2,500.00
)
(1,500.0
0)
1,000.00
Accionistas
50,000.0
0
Inventarios
12,000.0
0
32,000.0
0
1,000.00
4,690.00
NO CORRIENTE
$124,875.
00
90,375.0
0
140,000.
00
90,000.0
0
(37,000.0
0)
(22,000.
00)
Inversiones Permanentes
21.000.0
0
21,000.0
0
____875.0
0
TOTAL ACTIVOS
2011
__________
$ 340,03
1,375.00
_________
$
1.00
292,915.
00
$79,044.8
2
$118,029
.75
PASIVO
CORRIENTE
Cuentas por pagar comerciales
$
63,280.0
0
$69,500.
00
1,000.00
6,000.00
4,000.00
664.82
16,789.7
5
5,000.00
9,000.00
9,100.00
12,740.0
0
NO CORRIENTE
$31,000.0
0
$
30,000.0
0
1,000.00
$
24,000.0
0
$20,000.
00
__________
4,000.00
__________
TOTAL PASIVO
$110,044.
82
142,029.
75
PATRIMONIO
$229,986.
18
$150,885
.25
Capital Social
$220,000
.00
$
100,000.
00
Diferencia en cambio de
conversin
500.00
1,000.00
100.00
500.00
Reserva Legal
4,991.70
4,641.00
4,394.48
PASIVO MS PATRIMONIO
F:_________________________
_________
44,744.2
5
$
340,031.
00
_________
$
229,915.
00
F:________________________
Escoto
Representante Legal
Contador
F:_____________________
Lic. Jos Noel Argueta
Auditor Externo.
ESTADO DE RESULTADOS