Professional Documents
Culture Documents
NDICE
Balance 2013
Registros contables
Balance 2014
Estado de prdida y gananc
Flujo de caja 2014
Anlisis vertical de Balance
Anlisis vertical Estado de P
Anlisis vertical Flujo de Caj
Anlisis horizontal del Balan
os contables
TOTAL ACTIVO
58,000,000.00
5,450,000.00
-250,000.00
63,200,000.00
10,000,000.00
1,500,000.00
18,000,000.00
30,000,000.00
15,000,000.00
74,500,000.00
137,700,000.00
GENERAL AO 2013
AS DE MARA
PASIVOS CORTO PLAZO
Obligaciones bancarias
Cuentas por pagar proveedores
Impuestos por pagar
TOTAL PASIVOS CORTO PLAZO
24,500,000.00
0.00
4,200,000.00
28,700,000.00
20,000,000.00
10,000,000.00
30,000,000.00
TOTAL PASIVOS
58,700,000.00
PATRIMONIO
Capital social
Utilidad del ejercicio
Utilidades retenidas
Reserva legal
TOTAL PATRIMONIO
62,000,000.00
3,000,000.00
12,000,000.00
2,000,000.00
79,000,000.00
137,700,000.00
Inicio
1
2
3
4
5
6
7
8
10
11
12
13
14
En enero de 2014 se realiza una compra de una bodega para recoleccin de fruta po valor de $40.000
Los edificios se deprecian por mtodo de lnea recta con un valor de salvamento de 10% y vida til de
aos
El equipo de cmputo se deprecia por mtodo de reduccin de saldos durante 5 aos con un valor de
salvamento de 10%
La compaa realiza la depreciacin de los muebles y enseres por el sistema de lnea recta, con una v
de 5 aos y un valor de salvamento del 10%
EL vehculo se deprecia usando lnea recta con una vida til de 5 aos, con un valor de salvamento de
Se pagan los impuestgos del ao anterior
La tasa impositiva es del 33% y la reserva legal del 10%
total
banco
cxc
70,000,000.00
63,000,000.00
7,000,000.00
total
pago
saldo
24,500,000.00
14,700,000.00
9,800,000.00
20,000,000.00
19,600,000.00
2,500,000.00
4,905,000.00
27,250.00
17,600,000.00
1,350,000.00
1,800,000.00
553,564.00
1,800,000.00
3,240,000.00
4,200,000.00
70,000,000
24,500,000
20,000,000
19,600,000
1,800,000
3,000,000
Dbito
24,500,000
Inventario
Proveedores
Sumas Iguales
24,500,000
Crdito
24,500,000
24,500,000
Como no existen
inventarios, necesitam
realizar la compra par
poder venderlos.
Registro No. 1 B
Cuentas
Dbito
Ventas
Caja
Cuentas por cobrar
Sumas Iguales
63,000,000
7,000,000
70,000,000
Crdito
70,000,000
70,000,000
Registro No. 2 A
Cuentas
Dbito
24,500,000
Costos venta
Inventarios
Caja
Proveedores
Sumas Iguales
Crdito
Se asume que el pa
realiza despus de l
24,500,000
14,700,000
14,700,000
39,200,000
39,200,000
Registro No.2 B
Cuentas
Dbito
9,800,000
Proveedores
Caja
Sumas Iguales
9,800,000
Crdito
9,800,000
9,800,000
Registro No.3
Cuentas
Gastos administrativos
Gastos de ventas
Caja
Sumas Iguales
Dbito
10,000,000
10,000,000
20,000,000
Crdito
20,000,000
20,000,000
Registro No.4
Cuentas
Obligaciones bancarias CP
Caja
Dbito
19,600,000
-
Crdito
19,600,000
Sumas Iguales
19,600,000
19,600,000
Registro No. 5
Cuentas
Intereses obligaciones LP
Caja
Sumas Iguales
Dbito
2,500,000
2,500,000
Crdito
Dbito
4,905,000
Crdito
2,500,000
2,500,000
Registro No. 6
Cuentas
Caja
Cuentas por cobrar
Sumas Iguales
4,905,000
4,905,000
4,905,000
Registro No. 7
Cuentas
Gasto provisin cartera
Provisin cartera
Sumas Iguales
Dbito
Crdito
27,250
27,250
27,250
27,250
Registro No. 8
Cuentas
Obligaciones financieras LP (HIPOTECA)
Caja
Sumas Iguales
Dbito
15,100,000
15,100,000
Crdito
15,100,000
15,100,000
Registro No. 9 A
Cuentas
Compra activo edificio
Caja
Sumas Iguales
Dbito
40,000,000
40,000,000
Crdito
40,000,000
40,000,000
Registro No. 9 B
Cuentas
Gastos depreciacin
Depreciacin acumulada edificios
Sumas Iguales
Dbito
1,350,000
1,350,000
Crdito
1,350,000
1,350,000
Registro No. 9 C
Cuentas
Gastos depreciacin
Dbito
1,800,000
Crdito
Equivale al 5% de la
cartera de 2013 (10%)
no se ha recuperado.
Ep
17.
son
dism
2.5
1,800,000
1,800,000
1,800,000
Registro No. 10
Cuentas
Gastos depreciacin
Depreciacin acumulada equipo cm
Sumas Iguales
Dbito
553,564
553,564
Crdito
553,564
553,564
Registro No. 11
Cuentas
Gastos depreciacin
Depreciacin acumulada muebles en
Sumas Iguales
Dbito
1,800,000
1,800,000
Crdito
1,800,000
1,800,000
Registro No. 12
Cuentas
Gastos depreciacin
Depreciacin acumulada vehculo
Sumas Iguales
Dbito
3,240,000
3,240,000
Crdito
3,240,000
3,240,000
Registro No. 13
Cuentas
Impuestos por pagar
Caja
Sumas Iguales
Dbito
4,200,000
4,200,000
Crdito
4,200,000
4,200,000
Registro No. 14
Cuentas
Dbito
3,000,000
Crdito
3,000,000
300,000
300,000
3,300,000
3,300,000
Registro No. 15
Cuentas
Gastos impuestos
Impuestos por pagar
Sumas Iguales
Dbito
4,696,000
4,696,000
Crdito
4,696,000
4,696,000
Como no existen
inventarios, necesitamos
realizar la compra para
poder venderlos.
Inicio
Equivale al 5% de la
cartera de 2013 (10%) que
no se ha recuperado.
2,500,000
COD
CUENTA
11
Caja
11
Caja
11
Caja
11
Caja
11
Caja
11
Caja
11
Caja
11
Caja
11
Caja
11
Caja
11
Caja
Total 11
13
CxC
13
CxC
13
CxC
Total 13
1399
Provisin
1399
Provisin
Total 1399
14
Inventarios
14
Inventarios
Total 14
15
Equipo
15
Muebles
15
Terrenos
15
Vehculos
15
Edificios
15
Edificios
Total 15
1592
Depreciacin acumulada edif
1592
Depreciacin acumulada edif
1592
Depreciacin acumulada equipo
1592
Depreciacin acumulada muebles
1592
Depreciacin acumulada vehculos
Total 1592
2105
Obligaciones bancarias CP
2105
Obligaciones bancarias CP
Total 2105
2115
Banco LP
Total 2115
212515
Hipoteca
212515
Hipoteca
REG
BI
1B
2A
2B
3
4
5
6
8
9A
13
DBITO
CRDITO
58,000,000.00
BI
1B
6
BI
7
5,450,000.00
250,000.00
1A
2A
BI
BI
BI
BI
BI
9A
1,500,000.00
10,000,000.00
15,000,000.00
18,000,000.00
30,000,000.00
9B
9C
10
11
12
BI
4
24,500,000.00
BI
10,000,000.00
BI
8
20,000,000.00
Total 212515
22
22
22
Total 22
24
24
24
Total 24
31
Total 31
33
33
Total 33
34
Total 34
36
36
Total 36
37
37
Total 37
41
Total 41
51
Total 51
5160
5160
Total 5160
51
Total 51
52
52
Total 52
5260
5260
Total 5260
53
Total 53
54
Total 54
61
Total 61
Total general
Proveedores
Proveedores
Proveedores
1A
2A
2B
Impuestos x P
Impuestos x P
Impuestos x P
BI
13
15
4,200,000.00
Capital
BI
62,000,000.00
Reserva legal
Reserva legal
BI
14
2,000,000.00
Utilidad retenida
BI
12,000,000.00
BI
14
3,000,000.00
Utilidad anterior
Utilidad anterior
14
14
Ventas
1B
Gastos administracin
Gastos administracin
Gastos administracin
9B
10
Gastos administracin
11
Gastos de ventas
Gastos de ventas
3
7
Gasto depreciacin
Gasto depreciacin
9C
12
Gastos financieros
Gasto impuesto
15
Costo de venta
2A
TOTALES
137,700,000.00
137,700,000.00
DBITO
MOVIMIENTO
CRDITO
63,000,000.00
14,700,000.00
9,800,000.00
20,000,000.00
19,600,000.00
2,500,000.00
4,905,000.00
15,100,000.00
40,000,000.00
4,200,000.00
7,000,000.00
4,905,000.00
27,250.00
24,500,000.00
24,500,000.00
40,000,000.00
1,350,000.00
1,800,000.00
553,564.00
1,800,000.00
3,240,000.00
19,600,000.00
15,100,000.00
SALDO FINAL
DBITO
CRDITO
58,000,000.00
63,000,000.00
14,700,000.00
9,800,000.00
20,000,000.00
19,600,000.00
2,500,000.00
4,905,000.00
15,100,000.00
40,000,000.00
4,200,000.00
5,000.00
5,450,000.00
7,000,000.00
4,905,000.00
7,545,000.00
250,000.00
27,250.00
277,250.00
24,500,000.00
24,500,000.00
1,500,000.00
10,000,000.00
15,000,000.00
18,000,000.00
30,000,000.00
40,000,000.00
114,500,000.00
1,350,000.00
1,800,000.00
553,564.00
1,800,000.00
3,240,000.00
8,743,564.00
24,500,000.00
- 19,600,000.00
4,900,000.00
10,000,000.00
10,000,000.00
20,000,000.00
- 15,100,000.00
24,500,000.00
14,700,000.00
9,800,000.00
4,200,000.00
4,696,000.00
300,000.00
-
3,000,000.00
3,000,000.00
300,000.00
70,000,000.00
10,000,000.00
1,350,000.00
553,564.00
1,800,000.00
10,000,000.00
27,250.00
1,800,000.00
3,240,000.00
2,500,000.00
4,696,000.00
24,500,000.00
10,000,000.00
10,000,000.00
1,350,000.00
553,564.00
1,903,564.00
1,800,000.00
1,800,000.00
10,000,000.00
27,250.00
10,027,250.00
1,800,000.00
3,240,000.00
5,040,000.00
2,500,000.00
2,500,000.00
4,696,000.00
4,696,000.00
24,500,000.00
24,500,000.00
173,496,000.00
4,900,000.00
24,500,000.00
14,700,000.00
9,800,000.00
4,200,000.00
4,200,000.00
4,696,000.00
4,696,000.00
62,000,000.00
62,000,000.00
2,000,000.00
300,000.00
2,300,000.00
12,000,000.00
12,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
300,000.00
2,700,000.00
70,000,000.00
70,000,000.00
-
173,496,000.00
266,571,814.00
266,571,814.00
-
520,488,000.00
520,488,000.00
5,000.00
7,545,000.00
0.00
-277,250.00
7,272,750.00
ACTIVOS NO CORRIENTES
Activos fijos
Muebles y enseres
Deprec. acumulada muebles
Equipo de cmputo
Deprec. acumulada equipo de cmputo
Vehculos
Deprec. acumulada vehculos
Edificios
Depreciacin acumulada edificios
Terrenos
Total activos no corrientes
10,000,000.00
-1,800,000.00
1,500,000.00
-553,564.00
18,000,000.00
-3,240,000.00
70,000,000.00
-3,150,000.00
15,000,000.00
105,756,436.00
TOTAL ACTIVO
113,029,186.00
GENERAL AO 2014
AS DE MARA
PASIVOS CORTO PLAZO
Obligaciones bancarias
Cuentas por pagar proveedores
Impuestos por pagar
TOTAL PASIVOS CORTO PLAZO
4,900,000.00
0.00
4,696,000.00
9,596,000.00
4,900,000.00
10,000,000.00
14,900,000.00
TOTAL PASIVOS
24,496,000.00
PATRIMONIO
Capital social
Utilidad del ejercicio
Utilidades retenidas
Reserva legal
TOTAL PATRIMONIO
62,000,000.00
9,533,186.00
14,700,000.00
2,300,000.00
88,533,186.00
113,029,186.00
0.00
Inicio
70,000,000.00
10,000,000
3,703,564
10,000,000
5,067,250
2,500,000
-
Inicio
70,000,000.00
24,500,000.00
45,500,000.00
13,703,564.00
15,067,250.00
16,729,186.00
0.00
2,500,000.00
14,229,186.00
4,696,000.00
9,533,186.00
45,500,000.00
4,905,000.00
- 8,743,564.00
277,250.00
4,696,000.00
- 40,000,000.00
46,080,186.00
40,000,000.00
37,200,000.00
FLUJO NETO
31,119,814.00
- 19,600,000.00
- 15,100,000.00
- 2,500,000.00
Inicio
2014
58,000,000.00
45,500,000.00
4,905,000.00
8,743,564.00
277,250.00
4,696,000.00
104,080,186.00
40,000,000.00
40,000,000.00
19,600,000.00
15,100,000.00
2,500,000.00
37,200,000.00
26,880,186.00
2013
58,000,000.00
5,450,000.00
0.00
-250,000.00
63,200,000.00
10,000,000.00
1,500,000.00
18,000,000.00
30,000,000.00
15,000,000.00
74,500,000.00
137,700,000.00
24,500,000.00
0.00
4,200,000.00
28,700,000.00
20,000,000.00
10,000,000.00
30,000,000.00
TOTAL PASIVOS
58,700,000.00
PATRIMONIO
Capital social
Utilidad del ejercicio
Utilidades retenidas
Reserva legal
62,000,000.00
3,000,000.00
12,000,000.00
2,000,000.00
TOTAL PATRIMONIO
TOTAL PASIVO + PATRIMONIO
79,000,000.00
137,700,000.00
2014
5,000.00
7,545,000.00
0.00
-277,250.00
7,272,750.00
PARTICIPACIN
0.004%
6.68%
0.00%
-0.25%
6.43%
7.26%
0.00%
1.09%
0.00%
13.07%
0.00%
21.79%
0.00%
10.89%
54.10%
10,000,000.00
-1,800,000.00
1,500,000.00
-553,564.00
18,000,000.00
-3,240,000.00
70,000,000.00
-3,150,000.00
15,000,000.00
105,756,436.00
8.85%
-1.59%
1.33%
-0.49%
15.93%
-2.87%
61.93%
-2.79%
13.27%
93.57%
100%
113,029,186.00
100.00%
17.79%
0.00%
3.05%
20.84%
4,900,000.00
0.00
4,696,000.00
9,596,000.00
4.34%
0.00%
4.15%
8.49%
14.52%
7.26%
21.79%
4,900,000.00
10,000,000.00
14,900,000.00
4.34%
8.85%
13.18%
42.63%
24,496,000.00
21.67%
45.03%
2.18%
8.71%
1.45%
62,000,000.00
9,533,186.00
14,700,000.00
2,300,000.00
54.85%
8.43%
13.01%
2.03%
57.37%
100%
88,533,186.00
113,029,186.00
78.33%
100.00%
Inicio
Ventas
Costo de ventas
Utilidad bruta
70,000,000.00
24,500,000.00
45,500,000.00
PARTICIPACIN
100.00%
35.00%
65.00%
Gastos de personal
Depreciaciones administrativas
Gastos operacionales de administracin
10,000,000.00
3,703,564.00
13,703,564.00
14.29%
5.29%
19.58%
De personal
Depreciaciones y otros
Gastos operacionales de ventas
10,000,000.00
5,067,250.00
15,067,250.00
14.29%
7.24%
21.52%
Resultado operacional
16,729,186.00
23.90%
Financieros
Utilidad en venta de propiedad planta y equipo
Ingresos no operacionales
Financieros
Prdida en venta de activos
Gastos no operacionales
Utilidad antes de impuestos
Provision impuesto de renta
Resultado neto del ejercicio
2,500,000.00
2,500,000.00
14,229,186.00
4,696,000.00
9,533,186.00
0.00%
0.00%
0.00%
3.57%
0.00%
3.57%
20.33%
6.71%
13.62%
Inicio
45,500,000.00
4,905,000.00
- 8,743,564.00
277,250.00
4,696,000.00
###
40,000,000.00
###
19,600,000.00
15,100,000.00
2,500,000.00
###
###
014
Inicio
98.74%
10.64%
-18.97%
-0.60%
10.19%
100%
51.81%
51.81%
25.39%
19.56%
3.24%
48.19%
100.00%
58,000,000.00
45,500,000.00
4,905,000.00
8,743,564.00
277,250.00
4,696,000.00
###
55.73%
43.72%
4.71%
-8.40%
-0.27%
4.51%
100%
40,000,000.00
40,000,000.00
51.81%
51.81%
19,600,000.00
15,100,000.00
2,500,000.00
37,200,000.00
25.39%
19.56%
3.24%
48.19%
77,200,000.00
100.00%
2013
58,000,000.00
5,450,000.00
0.00
-250,000.00
63,200,000.00
10,000,000.00
1,500,000.00
18,000,000.00
30,000,000.00
15,000,000.00
74,500,000.00
137,700,000.00
24,500,000.00
0.00
4,200,000.00
28,700,000.00
20,000,000.00
10,000,000.00
30,000,000.00
TOTAL PASIVOS
58,700,000.00
PATRIMONIO
Capital social
Utilidad del ejercicio
Utilidades retenidas
Reserva legal
62,000,000.00
3,000,000.00
12,000,000.00
2,000,000.00
TOTAL PATRIMONIO
TOTAL PASIVO + PATRIMONIO
79,000,000.00
137,700,000.00
VARIACIONES
Absoluta
Relativa
-57,995,000.00
-99.99%
2,095,000.00
38.44%
0.00
N/A
-27,250.00
10.90%
### -88.49%
10,000,000.00
0.00
-1,800,000.00
-1,800,000.00
1,500,000.00
0.00
-553,564.00
-553,564.00
18,000,000.00
0.00
-3,240,000.00
-3,240,000.00
70,000,000.00
40,000,000.00
-3,150,000.00
-3,150,000.00
15,000,000.00
0.00
105,756,436.00 31,256,436.00
0.00%
N/A
0.00%
N/A
0.00%
N/A
133.33%
N/A
0.00%
41.95%
113,029,186.00
###
-17.92%
4,900,000.00
0.00
4,696,000.00
9,596,000.00
-19,600,000.00
0.00
496,000.00
###
-80.00%
N/A
11.81%
-66.56%
4,900,000.00
10,000,000.00
14,900,000.00
-15,100,000.00
0.00
###
-75.50%
0.00%
-50.33%
24,496,000.00
###
-58.27%
62,000,000.00
9,533,186.00
14,700,000.00
2,300,000.00
0.00
6,533,186.00
2,700,000.00
300,000.00
0.00%
217.77%
22.50%
15.00%
88,533,186.00
113,029,186.00
9,533,186.00
###
12.07%
-17.92%