Professional Documents
Culture Documents
AS OF DECEMBER 31st,2015
(In dollars)
ASSETS
CURRENT ASSETS
CASH AND CASH EQUIVALENTS
Box
Banks
Accounts Receivable
STOCKS
Inventory Materials
In-process inventory
Finished Goods Inventory
PRE-PAID
VAT paid
"Retention Tax Credit Tax
Income "
NON-CURRENT ASSETS
PROPERTY PLANT AND EQUIPMENT
(-) Machinery and equipment
"Accumulated depreciation Machinery
and Equipment "
(-) lands
Buildings
(-) Accumulated depreciation Buildings
1617204.43
41371.25
431591.11
2090166.79
1453.85
34784.36
68971.76
105209.97
103.81
18440.47
85000.00
637.50
70000.00
280000.00
1108.33
7600.00
140.75
18544.28
2213921.04
84362.50
70000.00
278891.67
7459.25
440713.42
2654634.46
TOTAL ASSETS.
MANAGER
PASSIVE
CURRENT LIABILITIES
VAT charged
Documents to pay
Debts to pay
Social benefits payable
Retaining the Source of VAT payable 30%
"Retaining the Source of Income Tax
1% payable "
Payable IESS
15% Participation Workers
22% of Income Tax Payable
CURRENT LIABILITIES
Bank loans
OWNERS EQUITY
OWNERS EQUITY
CAPITAL
Capital stock
RESULTS
Net Income
TOTAL LIABILITIES
219863.05
194.80
1790.00
905.12
24.18
6.72
1105.23
287573.30
358508.05
869970.45
55000.00
55000.00
458590.00
458590.00
1271074.01
1271074.01
924970.45
924970.45
1729664.01
2654634.46
ACCOUNTANT
BALANCE SHEETS:
It shows the financial position of a business at a specific date. In this report only the actual accounts (assets, liabilities and equity) used and the
fundamental accounting equation is true: Active equals liabilities plus equity (A = P + C), and also the basic principle of Accounting the "Double Entry"
amounts of assets and liabilities should be equal.
GENERAL JOURNAL
January 1 to December 31, 20151
DATE
ACCOUNT TITTLE
1-Dec
REF
DEBIT
1
20000.00
45000.00
box
Bank
45000.00
bank machala
5300.00
materials inventory
4800
500
direct material
indirect material
80.00
2400.00
70000.00
280000.00
85000.00
7600.00
in-process inventory
finished goods inventory
ground
building
machinery and equipment
computer equipment
providers
bank loans l / p
capital stock
p / r seat opening to December 1, 2015
3-Dec
2
2331.00
banks
2331.00
bank machala
21.00
3-Dec
3
1200.00
4-Dec
4
140.00
16.80
sales
VAT charged
Bank
bank machala
156.80
4-Dec
5
80.00
5-Dec
6
435.25
materials inventory
325
110.25
direct material
indirect material
52.23
VAT paid
Withholding income tax Wing 1%
withholding of VAT 30%
Bank
186.98
bank machala
documents to pay
280.48
Megan fox
p / R purchase of materials inventory
6-Dec
7
85.68
documents to pay
85.68
Megan fox
materials inventory
52.00
24.5
direct material
indirect material
VAT paid
w / purchase of merchandise Rdevolucion
s / invoice 001-001-000647 Miss MEGAN FOX
9-Dec
8
1266.30
1266.30
direct material
41.20
41.20
indirect material
materials inventory
1266.30
41.20
direct material
indirect material
p / r order of business pasifico br
9-Dec
9
2231.10
2231.10
82.40
82.40
2231.10
82.40
direct material
indirect material
p / r order company Atlantico S.A.
12-Dec
10
422.10
422.10
direct material
20.60
20.60
indirect material
materials inventory
422.10
20.60
direct material
indirect material
17-Dec
11
1990.00
1990.00
electric power
box
17-Dec
12
655.00
Administrative Expenses
655.00
electric power
box
p / r payment of payroll management light
19-Dec
13
54.00
54.00
phone
6.48
VAT paid
Bank
60.48
bank machala
p / r of the return payment factory Phone
19-Dec
14
216.00
Administrative Expenses
216.00
phone
25.92
VAT paid
Bank
241.92
bank machala
p / r of the return payment factory Phone
28-Dec
15
box
tribuitario income tax credit 1%
sale
VAT charged
p / r sale s / f # 001-001-0000248 CIA Europe S.A. 155 shirts
28-Dec
16
3785.10
34.10
1240.00
29-Dec
17
5116.88
production payroll
unified basic remuneration
overtime
extraordinary hours
5010
35.66
71.22
iess payable
personal contribution 9.45%
483.53
Bank
4633.35
demachala bank
p / r payment of production nimina
29-Dec
18
production payroll
1953.22
THIRTEENTH salary
426.40
fourteenth salary
265.50
Reserve fund
426.40
holidays
213.22
employer contribution
621.70
426.40
fourteenth salary
265.50
holidays
213.22
iess payable
employer contribution
621.70
Bank
bank machala
426.40
538882.36
TOTAL
MANAGER
ACCOUNTANT
GENERAL JOURNAL:
It is the book in which are recorded, following the principles of accounting
theory and in chronological order, all operations performed by a business
daily.
To the entries made in this book are known as "seats" or "journal entries"
CREDIT
1790.00
55000.00
458590.00
2100.00
252.00
1200.00
156.80
80.00
4.35
15.67
186.98
280.48
76.50
9.18
1307.50
2313.50
442.70
1990.00
655.00
60.48
241.92
3410.00
409.20
OUNTANT
of accounting
by a business
urnal entries"
1240.00
483.53
4633.35
905.12
621.70
426.40
538882.36
of accounting
by a business
urnal entries"
MANAGER
655.00
216.00
153.62
1740.00
662.41
332.50
140.75
ACCOUNTANT
STATEMENT
1832192.16
88863.48
1921055.64
3900.28
1921055.64
287573.30
1629582.06
358508.05
1271074.01
CCOUNTANT
revenues,
in a given
$1,000
(400)
(250)
(56)
14
0
$308
$2,500
100
520
(750)
(300)
0
$2,070
$2,500
100
MANAGER
(500)
(250)
(1,000)
0
$850
$3,228
1,520
$4,748
ACCOUNTANT
It is a state that reports on the use of monetary assets such as cash and cash equivalents
classifying the changes by activities and indicating the net change of this magnitude in the year.
RUC: 0706884809001
SALVEGA
25 DE JUNIO/JUNIN
07089654120
01
nory.menporsalv@hotmail.com
2958-789
INVOICE DATE:
RUC:
PHONE:
CIA. ESPERANZA
INVOIC
E
SERIES N 001-001-000000150
Autorizacion SRI N
15415368
YEA
DAY
MONT
R
03
H
201
12
5
12/3/2015
0708598751001
2978442
RUC:
ADDRESS:
PHONE:
DESCRIPTION
UNIT PRICE
TOTAL
200
SHIRTS
14
2800
CONCEPT
TOTAL
CUSTOMER
SUBTOTAL
SHIPPING
TAX (12%)
BALANCE DUE
2800
336
3.136
001-001-000000120
TAXABLE
RETENTION
FISCAL EXERCISE
SUBTOTAL
veinte y ocho
41457889
CITY:
Machala
070896541200
RUC:
1
N
12001
RETENCIN EN LA FUENTE DEL IMPUESTO A LA RENTA
2015
SUBTOTAL
OBSERVATIONS
WITHHOLDI
NG
Autorizacion SRI N
DATE
12/3/2015
BILL TO :
NORY TEXTILE FACTORY
TIPO DE COMPROBANTE:
Invoice
RETENCIN EN LA FUENTE DEL IVA
FISCAL EXERCISE
QUANTITY
0708598751001
CONCEPT
renta
TAXABLE
2800.00
RETENTION
1%
28.00
28.00
PAYROLL
N
NAME
I.D.
LOAD
WORKED
DAYS
JOSE PESANTEZ
703934042
ADMINISTRADOR
30
ESTELA RIOS
707895654
CONTADORA
30
CARMEN FREIRE
709654123
AUX.CONTABLE
30
SECRETARIA CAJA
30
AUX. SERVICIO
30
JEFE DE VENTAS
30
4
5
6
707845698
CRISTOFER
PORRAS
704578962
VENDEDOR 1
30
SAMUEL LOPEZ
706587413
VENDEDOR 2
30
MANAGER
ACCOUNTANT
ND CHILDREN.
NTANT
SALARY
2850
1775
550
480
364
850
354
354