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Current Liabilities Entries Essay

1251 words - 6 pages

CONTABILIDAD INTERMEDIA II
PROYECTO FINAL

MAC, S.A.
Balanza de comprobación al 31 de Diciembre de 2009
(En pesos)
Concepto | Debe | Haber |
Bancos | 1,035,000 | |
Clientes | 1,560,000 | |
Reserva para cuentas incobrables | | 788,000 |
Documentos por cobrar | 234,000 | |
Inventarios | 1,500,000 | |
Iva acreditable | 0 | |
Seguro pagado por adelantado | 0 | |
Edificio | 3,201,000 | |
Depreciación acumulada del edificio | | 841,000 |
Oficina | 900,000 | |
Depreciación acumulada de oficina | | 100,000 |
Mobiliario y equipo de oficina | 181,100 | |
Depreciación acumulada de mobiliario y equipo | | 36,200 |
Equipo de transporte | ...view middle of the document...

El plazo para pago es de 30 días. El costo de cada librero es de $2,500.

7) 20/mar Se recibió el recibo de la luz por $11,000 más IVA a pagar el 30 de marzo. No se tiene creada ninguna provisión.

8) 30/mar Se pagó el recibo de luz.
Se dio un depósito de $25,000 para la renta de una bodega.

9) 15/abr El cliente pagó los 150 libreros. Se le cobró el 2% por concepto de intereses moratorios.

10) 30/abr Se celebró Asamblea General Ordinaria de Accionistas para aprobar el resultado del ejercicio 2009.
Se decretó un dividendo en especie de $ $1,200,000 pagadero con la oficina cuyo valor neto en libros es de $785,000.
Se acordó crear reserva legal del 5% del resultado del ejercicio.

11) 30/may Se llevó a cabo el pago del dividendo decretado el 30 de abril.

12) 31/may Se emitieron 2,000,000 de acciones a $1.30 cada una. Antes de dicho aumento había 2,500,000 de acciones autorizadas y en circulación.

13) 1/jun Se vendieron muebles por un total de $360,000 IVA incluido. El costo de los mismos fue de $200,000. Además, el cliente compró 2 años de garantía para dichos muebles por $10,000 IVA incluido. El cliente liquidó el total de su adeudo el 20 de junio.

14) 28/jun Se registró la nómina del mes por los siguientes conceptos:
Sueldo $160,000
Prov. Aguinaldo 23,000
IMSS cuota patronal 22,000
IMSS retenido empleado 21,000
ISPT retenido empleado 32,000
Impuesto sobre nómina 3,200

15) 30/jun Se pagaron los sueldos provisionados el 28 de junio, excepto el aguinaldo.

16) 1/jul La empresa celebró un contrato a 5 años con un cliente para proveerle cocinas. Para ello, adquirió de contado un inmueble en $1,000,000 para ahí instalar una nueva planta de producción, la cual tendrá que desmantelar al término del quinto año (todo el costo por desmantelación se cargará al edificio). Estima que la desmantelación le costará $100,000. La tasa de descuento es del 8%.

17) 1/jul La empresa emitió un bono con valor nominal de $100,000 y una tasa del 8% con una vigencia de 5 años. El pago de intereses será semestralmente. La tasa de mercado es del 10%.

18) 15/jul Se pagaron los impuestos y las aportaciones de seguridad social provisionadas el 28 de junio. También se hicieron pagos provisionales de ISR por $28,200 y se pagó IVA por $25,000.

19) 31/jul Se disminuyó el valor nominal de las acciones a $0.50 cada una.

20) 10/ago Se recompraron 100,000 acciones comunes a $1.00 cada una.

21) 12/ago Un...

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