Contabilidad y Finanzas 2 (3)3

8/19/2019 Contabilidad y Finanzas 2 (3)3

1/78

Bancos Capital Social acciones comunes

1 500,000.00 14,916.00 5 500,000.00 1 15

2 520,000.00 6,893.00 6a

707,501.94 6,667.00 6b

20,905.00 7

3,390.00 11

3,390.00 13

15,404.20 14 - 500,000.00

44,070.00 15 500,000.00

16,966.50 16

4,787.81 17

32,406.14 18

16,950.00 19

2,260.00 20

726.71 21

5,813.67 22

3,488.20 23

581.36 24

581.36 25

1,453.42 26

1,727,501.94 201,650.37

1,525,851.57

Mauina!ia " #uipo $t!as cuentas po! pa%a!

3 412,123.71 465,699.80 3

142,405.83 4

290,683.46 10

412,123.71 - - 898,789.09

412,123.71 898,789.09

&!o'ee(o!es )'a *c!e(itable 216,000.00 3 61,818.56

648,000.00 4 18,903.43

5 1,980.00

6a 915.00

6b 885.00

7 2,775.00

10 38,586.30

11 450.00

13 450.00

15 5,850.00

16 2,252.19


2/78


3/78

626,107.91 43,459.32

216,000.00

3,621.61

3,621.61

7,388.08

869.19

3,621.61

118,367.47

626,107.91 626,107.91 396,948.89 396,948.89


4/78

&!estamo Banca!io Mobilia!io " #uipo (e $cina

993.52 520,000.00 2 4 126,022.86 10

993.52 520,000.00 126,022.86 -519,006.48 126,022.86

)* po! pa%a! ) pa%a(o po! anticipa(o

93,916.19 12,522.16 5

6a

14

18

19

20

- 93,916.19 12,522.16 - 21

22

23

24

25

26

12.a

+asto (e *(minist!acion

2 ) po! pa%a! tilies (e impiea 8,242.47 3 17 4,237.00 6b

2,520.46 4

264.00 5

122.00 6a

118.00 6b

370.00 7

5,144.84 10 4,237.00 -

60.00 11 4,237.00

60.00 13

780.00 15

300.29 16


5/78

84.74 17

573.56 18

300.00 19

40.00 20

12.86 21

102.90 22 116,039.78

61.74 23

10.29 24

10.29 25 25.72 26

- 19,204.16

19,204.16

+asto (e *(minist!acion +asto (e *(minist!acion

+astos (e $!%aniacin Combustibles " lub!icantes 15,014.60 11 3,000.00

15,014.60 - 3,000.00 -

15,014.60 3,000.00

C) +asto (e *(minist!acion

Suel(os " sala!ios )natec40,743.11 1,117.64

- 40,743.11 1,117.64 -

40,743.11 1,117.64

C& C&

acaciones /cimo te!ce! mes8,278.44 8,278.44

- 8,278.44 - 8,278.44

8,278.44 8,278.44

+anacias &e!(i(a


6/78

396,948.89 626,107.91

151,950.46

548,899.35 626,107.91

77,208.56


7/78

ep!eciacion

#uipo (e t!anspo!te Mauina!ia " #uipo 257,242.00 3,199.45 12.a

257,242.00 - - 3,199.45257,242.00 3,199.45

C)

13,200.00

6,100.00

39,000.00

28,678.00

15,000.00

2,000.00

643.11 - -5,144.84 -

3,086.90

514.48

514.48

1,286.21

3,199.45

118,367.47 118,367.47

-


ele:on;a " comunicaciones ep!eciacin (e Mob. " #uipo (e $c.

5,900.00 12.b 3,130.85

5,900.00 - 3,130.85 -

5,900.00 3,130.85


8/78

C) C)

Suel(os " Sala!ios acaciones43,459.32 3,621.61 3,621.61

43,459.32 - 3,621.61 3,621.61

43,459.32 -


Suel(os " Sala!ios acaciones

55,881.92 4,656.83

55,881.92 - 4,656.83 -

55,881.92 4,656.83

C& C&

)n(emniacin )nss pat!onal

8,278.44 16,888.01

- 8,278.44 - 16,888.01

8,278.44 16,888.01


9/78

62,581.42

80,469.96

143,051.39 143,051.39

-


10/78

ep!eciacion ep!eciacion

Mobilia!io " #uipo (e $cina #uipo (e t!anspo!te 3,130.85 12.b 4,287.37 12.c

- 3,130.85 - 4,287.373,130.85 4,287.37

Mano (e ob!a (i!ecta )n'enta!io (e Mate!ia &!ima - 216,000.00 216,000.00

648,000.00

- - 864,000.00 216,000.00- 648,000.00

+asto (e *(minist!acion C)

ep!eciacin #uipo t!anspo!te )natec

12.c 4,287.37 869.19 869.19

4,287.37 - 869.19 869.19

4,287.37 -


11/78

C) C)

)n(emniacin )nns pat!onal

3,621.61 3,621.61 7,388.08 7,388.08

3,621.61 3,621.61 7,388.08 7,388.08

- -


)n(emniacin )nns pat!onal

4,656.83 9,499.93

4,656.83 - 9,499.93 -

4,656.83 9,499.93

C&

)natec 2

1,986.82

- 1,986.82 - -

1,986.82 -


12/78


13/78

3.6 EQUIPO E INSTALACIONES

Cant Equipo Costo Unitario C$

1 Pileta p/lavado 6,431.05150 Cajilla apilables 100.00

1 Cocina Industrial 10,28.681 !an"ue de #as 2,000.001 Con#elador 25$,242.001 %avadero p/enjua#ue 4,501.$41 &scaldador 51,448.402 'esa de !rabajo ,003.4$1 (ascula )i#ital $,$1$.262 Cortadora 'anual 5,144.841 'an#uera c/pistola de presi*n 643.11

2 +elladora anual 2,5$2.426 Cuc-illos 514.482 Pistola &ti"uetadora 5,144.841 Pipeta 25l 514.481 (eaer 50l 514.481 !eroetro 1,286.211 it peroidos en aceite $,$1$.26

TOTAL 372,78.72

EQUIPO ! "O#ILIAIO %E O&ICINA

Canti'a' Equipo Costo Unitario

1 Coputadora Portatil C 14,148.31

4 Coputadora de &scritorio C ,003.4$

3rc-ivadores de adera C 1,286.21

3 rc-ivadores aereos C 2,5$2.4210 +illas #iratorias C 643.11

1 !elono a C $$1.$3$ (asureros C 308.65 &scritorios &jecutivos C 2,5$2.42

1&scritorio !ipo Contador C 2,186.56

1 &scritorio !ipo +ecretarial C 1,2.321 Planta &lctrica C 5,144.844 &tin#uidores C 1,286.211 Planta !ele*nica C 3,858.63


14/78

5 +illa de &spera C 643.11

1 Ipresora 'ultiuncional C 2,5$2.421 Caja uerte C 2,5$2.421 &staci*n de !rabajo C 2,5$2.421 +otare 'onica C 12,862.10

TOTAL

EQUIPO %E TANSPOTE

Canti'a' Equipo Costo Unitario

1 Caioneta de !ransporte C 25$,242.00

TOTAL

Tota( %)pr)*a*i+n


15/78

Costo Tota( %)pr)*ia*i+n

6,431.05 643.11 15,000.00

10,28.68 1,028.$ 2,000.00

25$,242.00 25,$24.20 4,501.$4 450.1$ 51,448.40 5,144.84 18,006.4 1,800.6 $,$1$.26 $$1.$3 10,28.68 1,028.$ 643.11

5,144.843,086.0

10,28.68 1,028.$ 514.48

514.481,286.21$,$1$.26 $$1.$3

-2,-23.7- 38,33.3

3,199.45


C 14,148.31 $,0$4.16

C 36,013.88 18,006.4

C 3,858.63 $$1.$3

C $,$1$.26 1,543.45 C 6,431.05 1,286.22 C $$1.$3 154.35 C 2,160.83C 12,862.10 2,5$2.42

C 2,186.56 43$.31

C 1,2.32 385.86 C 5,144.84 1,028.$ C 5,144.84C 3,858.63 $$1.$3


16/78

C 3,215.53 643.11

C 2,5$2.42 1,286.21 C 2,5$2.42C 2,5$2.42C 12,862.10 1,60$.$6

C$ -26,/22.86 37,7/.2/

3130.8503416667


C 25$,242.00 51,448.40

C$ 27,22.// -,8./4287.3666666667

-27,--.


17/78

%)s)01o(so 30+ep14 C(*u(o ') *uota ni)(a'a

P(a4o 5 60 1. Coen7ar con valor ajuste Celda($ 9

Tasa 5 24.00; 2. 'odiicar valor ajuste -asta "ue la


18/78

4$ 10/0/18 1,$$4.88 31 135.0300

48 10/10/18 188,8.81 30 12$.6800

4 10/11/18 1$$,66.21 31 120.000

50 10/12/18 166,331.00 30 112.4300

51 10/01/1 154,642.0 31 104.5300

52 10/02/1 142,822.33 31 6.5400

53 10/03/1 130,$54.0$ 28 88.3800

54 10/04/1 118,16$.$1 31 $.8$00

55 10/05/1 105,582.68 30 $1.3$00

56 10/06/1 2,662.$8 31 62.6300

5$ 10/0$/1 $,543.31 30 53.$$00

58 10/08/1 66,05.41 31 44.6800

5 10/0/1 52,41.4 31 35.4300

60 10/10/1 38,456.82 30 25.00

61 10/11/1 0

62 10/12/1 0

63 10/01/20 0

64 10/02/20 0

65 10/03/20 0

66 10/04/20 0

6$ 10/05/20 0 68 10/06/20 0

6 10/0$/20 0

$0 10/08/20 0

$1 10/0/20 0

$2 10/10/20 0

$3 10/11/20 0

$4 10/12/20 0

$5 10/01/21 0

$6 10/02/21 0

$$ 10/03/21 0

$8 10/04/21 0

$ 10/05/21 0

80 10/06/21 0 81 10/0$/21 0

82 10/08/21 0

83 10/0/21 0

84 10/10/21 0

85 10/11/21 0

86 10/12/21 0

8$ 10/01/22 0

88 10/02/22 0

8 10/03/22 0

0 10/04/22 0

1 10/05/22 0

2 10/06/22 0

3 10/0$/22 0

4 10/08/22 0

5 10/0/22 0

6 10/10/22 0

$ 10/11/22 0

8 10/12/22 0

10/01/23 0

100 10/02/23 0

101 10/03/23 0

102 10/04/23 0

103 10/05/23 0


19/78

104 10/06/23 0

105 10/0$/23 0

106 10/08/23 0

10$ 10/0/23 0

108 10/10/23 0

10 10/11/23 0

110 10/12/23 0

111 10/01/24 0

112 10/02/24 0

113 10/03/24 0

114 10/04/24 0

115 10/05/24 0

116 10/06/24 0

11$ 10/0$/24 0

118 10/08/24 0

11 10/0/24 0

120 10/10/24 0

121 10/11/24 0

122 10/12/24 0

123 10/01/25 0

124 10/02/25 0 125 10/03/25 0

126 10/04/25 0

12$ 10/05/25 0

128 10/06/25 0

12 10/0$/25 0

130 10/08/25 0

131 10/0/25 0

132 10/10/25 0

133 10/11/25 0

134 10/12/25 0

135 10/01/26 0

136 10/02/26 0

13$ 10/03/26 0 138 10/04/26 0

13 10/05/26 0

140 10/06/26 0

141 10/0$/26 0

142 10/08/26 0

143 10/0/26 0

144 10/10/26 0

145 10/11/26 0

146 10/12/26 0


20/78

:

cuota sea

Cuota (>sica 15,061.00

+e#uro ?ida 343.20

+vivienda Cuota 'ensual -,/.2/

'onto bono Cuota

Interes Principal #asi*a

14,410.68 650.32 -,/6-.//

10,531.20 4,52.80 -,/6-.//

10,$8$.38 4,2$3.62 -,/6-.//

10,6$.$ 4,363.21 -,/6-.//

,5$.2 5,481.08 -,/6-.//

10,41.64 4,56.36 -,/6-.//

10,060.50 5,000.50 -,/6-.//

10,21.0$ 4,$6.3 -,/6-.//

,862.20 5,18.80 -,/6-.//10,082.13 4,$8.8$ -,/6-.//

,$$.$ 5,083.03 -,/6-.//

,552.0 5,508.10 -,/6-.//

,$56.01 5,304. -,/6-.//

,333.60 5,$2$.40 -,/6-.//

,524.$5 5,536.25 -,/6-.//

,408.81 5,652.1 -,/6-.//

8,61.01 6,36. -,/6-.//

,156.$8 5,04.22 -,/6-.//

8,$41.$0 6,31.30 -,/6-.//

8,00.$2 6,160.28 -,/6-.//

8,488.80 6,5$2.20 -,/6-.//

8,633.81 6,42$.1 -,/6-.//

8,4.2$ 6,561.$3 -,/6-.//

8,01.0 6,6.10 -,/6-.//

8,215.62 6,845.38 -,/6-.//

$,812.00 $,24.00 -,/6-.//

$,20.50 $,140.50 -,/6-.//

$,$$0.$$ $,20.23 -,/6-.//

6,880.$2 8,180.28 -,/6-.//

$,446.51 $,614.4 -,/6-.//

$,052.10 8,008.0 -,/6-.//

$,11.15 $,41.85 -,/6-.//

6,$28.40 8,332.60 -,/6-.//

6,$$8.15 8,282.85 -,/6-.//

6,604.55 8,456.45 -,/6-.//

6,220.20 8,840.80 -,/6-.//6,242.16 8,818.84 -,/6-.//

5,862.00 ,1.00 -,/6-.//

5,864.58 ,16.42 -,/6-.//

5,6$2.0$ ,388.3 -,/6-.//

4,45.36 10,115.64 -,/6-.//

5,263.18 ,$$.82 -,/6-.//

4,84.80 10,166.20 -,/6-.//

4,844. 10,216.01 -,/6-.//

4,481.40 10,5$.60 -,/6-.//

4,40.13 10,651.8$ -,/6-.//


21/78

4,185.3 10,8$5.0$ -,/6-.//

3,830.40 11,230.60 -,/6-.//

3,$22.$ 11,338.21 -,/6-.//

3,3$2.0 11,688.10 -,/6-.//

3,240.43 11,820.5$ -,/6-.//

2,2.$4 12,068.26 -,/6-.//

2,4$4.64 12,586.36 -,/6-.//

2,4$5.$ 12,585.03 -,/6-.//

2,141.10 12,1.0 -,/6-.//

1,41.53 13,11.4$ -,/6-.//

1,613.10 13,44$.0 -,/6-.//

1,385.08 13,6$5.2 -,/6-.//

1,08.33 13,62.6$ -,/6-.//

$$.$0 38,456.82 3,236.2

:

40$,835.52 520,000.00 :

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23/78

P(tanos La Na;arot)a, S. A.

P(ani((a ') Pa;o 0)s ')


24/78

Tota( 3,.32 2,7-6.2- /./

&laborado porK Aevisado porK


25/78

Sa(ario N)to Inss patrona( -7> Inat)* 2> a*a*ion)s A;uina('o In')0ni4a*i+n

OS

$81.25 ,218.$5 1,$00.00 200.00 833.33 833.33 833.33

468.$5 $,031.25 1,2$5.00 150.00 625.00 625.00 625.00218.$5 3,281.25 55.00 $0.00 21.6$ 21.6$ 21.6$18$.22 2,808.26 50.23 5.1 24.62 24.62 24.6218$.22 2,808.26 50.23 5.1 24.62 24.62 24.6218$.22 2,808.26 50.23 5.1 24.62 24.62 24.6218$.22 2,808.26 50.23 5.1 24.62 24.62 24.62

468.$5 $,031.25 1,2$5.00 150.00 625.00 625.00 625.00250.00 3,$50.00 680.00 80.00 333.33 333.33 333.33

468.$5 $,031.25 1,2$5.00 150.00 625.00 625.00 625.00243.$5 3,656.25 663.00 $8.00 325.00 325.00 325.00

3,68.87 2,233./ ,.3 -,--7.6 ,66.83 ,66.83 ,66.83

ION

468.$5 $,031.25 1,2$5.00 150.00 625.00 625.00 625.00312.50 4,68$.50 850.00 100.00 416.6$ 416.6$ 416.6$250.00 3,$50.00 680.00 80.00 333.33 333.33 333.3318$.22 2,808.26 50.23 5.1 24.62 24.62 24.6218$.22 2,808.26 50.23 5.1 24.62 24.62 24.6218$.22 2,808.26 50.23 5.1 24.62 24.62 24.6218$.22 2,808.26 50.23 5.1 24.62 24.62 24.6218$.22 2,808.26 50.23 5.1 24.62 24.62 24.6218$.22 2,808.26 50.23 5.1 24.62 24.62 24.6218$.22 2,808.26 50.23 5.1 24.62 24.62 24.6218$.22 2,808.26 50.23 5.1 24.62 24.62 24.6218$.22 2,808.26 50.23 5.1 24.62 24.62 24.62

Tota(%)'u**ion)s


26/78

2,7-6.2- /,73.-- 7,388./8 86.- 3,62-.6- 3,62-.6- 3,62-.6-

utori7ado porK


27/78

CATALOGO DE CUENTAS PLATANO

1 ACTIVO11 ACTIVO CORRIENTE1101 EFECTIVO Y EQUIVALENTES DE EFECTIVO110101 Ca


28/78

120206 Most!a(o!es, e@=ibi(o!es, 'it!inas

120207 MiscelAneos u ot!os acti'os

103 DEPRECIACION ACUMULADA PROPIEDAD, PLANTA Y EQUIPO120301 #(icaciones

120302 #uipo (e t!anspo!te

120303 Mobilia!io " #uipo (e $cina120304 Mauina!ia " #uipo

120305 #uipo (e computo

120306 ?e!!amientas " ense!es

120307 Most!a(o!es, e@=ibi(o!es, 'it!inas

120308 MiscelAneos u ot!os acti'os

PASIVO1 PASIVO CORRIENTE101 CUENTAS Y DOC. POR PAGAR C!P

210101 &!o'ee(o!es210102 &!/stamos banca!ios

210103 $t!as cuentas po! pa%a!

210104 )mpuestos po! pa%a!

21010401 *lma

21010402 Bienes )nmuebles

210105 etenciones po! pa%a!

21010501 15 )'a

21010502 10 se!'icios p!o:esionales

21010503 2 sob!e comp!as

21010504 $t!as !etenciones

210106 +astos acumula(os po! pa%a!

21010601 Suel(os " sala!ios

21010602 acaciones

21010603 /cimo te!ce! mes

21010604 )n(emniacin

21010605 )nss pat!onal

21010606 )natec 2

21010607 Se!'icios bAsicos *%ua, #ne!%;a, telecomunicaciones

21010608 *luile!es

10 DIVIDENDOS POR PAGAR210201 i'i(en(os po! pa%a!

103 OBLIGACIONES POR ARRENDAMIENTO FINANCIERO A C!P210301 *!!en(amiento nancie!o

PASIVO NO CORRIENTE01 CUENTAS Y DOCUMENTOS POR PAGAR A L!P


29/78

220101 &!/stamos banca!ios

0 PROVISION PARAOBLIGACIONES LABORALES220201 Benecios a emplea(os a &

220202 )n(emniaciones

03 PASIVO POR IMPUESTO DIFERIDO220301 i:e!encias tempo!ales imponibles

220302 )mpuesto sla !enta imponible

04 OBLIGACIONES POR ARRENDAMIENTO FINANCIERO A L!P220401 *!!en(amiento nancie!o

3 PATRIMONIO NETO31 CAPITAL CONTABLE3101 CAPITAL SOCIAL

310101 Capital Social acciones comunes

3103 RESULTADOS ACUMULADOS310301 +anancias (e e


30/78

510101 Suel(os " Sala!ios

510102 Comisiones s'enta " cob!o

510103 ?o!as #@t!as

510104 acaciones

510105 *%uinal(o o 13'o. Mes

510106 )n(emniacin

510107 )nns pat!onal510108 )natec

510109 +astos (e $!%aniacin

510110 +astos (e instalacin

510111 +astos (e !ep!esentacin

510112 #ne!%;a #l/ct!ica

510113 *%ua " *lcanta!illa(o

510114 ele:on;a " comunicaciones

510115 &apele!;a " Dtiles (e ocina

510116 Se!'icios p!o:esionales

510117 &!imas (e se%u!o510118 )mpuestos

510119 &ublici(a( " p!opa%an(a

510120 Susc!ipciones, cuotas " ot!os

510121 Combustibles " lub!icantes

510122 ep!eciacin (e e(icios

510123 ep!eciacin (e Mob. " #uipo (e $c.

510124 ep!eciacin #uipo (e cmputo

510201 ep!eciacin #uipo t!anspo!te

510125 +astos (e 'ia


31/78

520113 *%ua " *lcanta!illa(o

520114 ele:on;a " comunicaciones

520115 &apele!;a " Dtiles (e ocina

520116 Se!'icios p!o:esionales

520117 &!imas (e se%u!o

520118 )mpuestos

520119 &ublici(a( " p!opa%an(a520120 Susc!ipciones, cuotas " ot!os

520121 Combustibles " lub!icantes

520122 ep!eciacin (e e(icios

520123 ep!eciacin (e Mob. " #uipo (e $c.

520124 ep!eciacin #uipo (e cmputo

520201 ep!eciacin #uipo t!anspo!te

520125 +astos (e 'ia


32/78

LA NAGAROTEÑA, S.A.


33/78


34/78


35/78


36/78


37/78

C#$%#$ V&'(&)*+$ C#$%#$ F(#$&lAtano Sala!io $pe!a!io

Sal Supe!'iso! e &!o(uccion

Ban(e


38/78


39/78


40/78

C&-(%&* S#(&*

a est!uctu!a o!%aniacional estA con:o!ma(a po! ciapo!ta!an un capital (e CF100,000.00 ca(a uno, se sp!/stamo al banco (e F 520,000.00 pa%a(e!os a 5 ainte!/s anual (e 24 (el con el n (e completa! el m

in'e!sin (el ne%ocio, estA p!o"ecta(o a !ecupe!a!se alsu ape!tu!a.


41/78


42/78


43/78

co socioslicita!a unos con un

onto (e lae!ce! aGo (e


44/78

E/%'&&$

&!ime! Mes

C#/+-%#)n%!eso po! enta

&!estamoCapital Social

T#%&*

Cinco Mes

C#/+-%#)n%!eso po! enta

I/'+$# +/ *#$ $+($ +$+$


45/78


46/78


47/78

+ E+%(2#$

C&/%(& 626,107.91

520,000.00500,000.00

1,646,10.1

C&/%(& 3,130,539.55

4,6,64.46

C#/+-%#Comp!a (e Mate!ia p!ima

Comp!a (e mauinas

comp!a (e e (e ocina

*luile! (e Camion !e:!i%e!a(oSe!'icios &ublicos

Se!'icio (e Comunicacin

&ublici(a(

Suel(os

Sala!ios

#uipo (e t!anspo!te

combustible

ep!eciacion

e%ustacion

&a%o (e p!estamo e inte!es

*luile! (e e(icio

+asto (e insc!ipcion

tilies (e limpiea

#uipo (e p!oteccion

Ca


48/78

Cuc=illo

&ipeta

e!momet!o

Eit pe!o@i(os en aceite

T#%&*


49/78


50/78

S&*(&$ + E+%(2#

P'(+' S+7/# T+'+'# C7&'%# Q7(/%# S+8%# 216,000.00

412,123.71

126,022.86

13,200.00 13,200.00 13,200.00 13,200.00 13,200.00 13,200.00CF 6,100.00 6,100.00 6,100.00 6,100.00 6,100.00 6,100.00

CF 5,900.00

18,500.00

80,469.91 80,469.91 80,469.91 80,469.91 80,469.91 80,469.91

62,581.38 62,581.38 62,581.38 62,581.38 62,581.38 62,581.38

4,287.37 4,287.37 4,287.37 4,287.37 4,287.37 4,287.37

3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00

10,617.67 10,617.67 10,617.67 10,617.67 10,617.67 10,617.67

3,000.00

15,404.20 15,404.20 15,404.20 15,404.20 15,404.20 15,404.20

39,000.00 39,000.00 39,000.00 39,000.00 39,000.00 39,000.00

15,014.60

4,237.00 4,237.00 4,237.00 4,237.00 4,237.00 4,237.00

28,678.00 28,678.00

15,000.00

2,000.00

643.11

5,144.84


51/78

3,086.90

514.48

514.48

1,286.21

1,0,36.1 39,9.5 39,9.5 6,55.5 39,9.5 39,9.5


52/78


53/78


54/78


55/78

&(u9o ') E?)*tio ') La Na;arot)a

Ao Lo Lo- 2 3

+aldo inicial en la cuenta de eectivo 2,085,10 3,10,$14.31 5,$8,$.08

&ntradas de operaci*n

Inversion inicial

?entas $,513,25 ,015,53.1 ,015,53.1

@tros In#resos

&(u9o ') )?)*tio ') op)ra*i+n ,8,/3 -2,2/6,668.23 -,8-,32.

+alida de inanciaiento e inversion

Copra de 'ateria pria 2,52,000 3,110,400.00 3,110,400.00Comp!a (e mauinas 412,124comp!a (e e (e ocina 126,023*luile! (e Camion !e:!i%e!a(o 158,400 10,080.00 10,080.00Se!'icios &ublicos 132,200 158,640.00 158,640.00

Se!'icio (e Comunicacin

&ublici(a( 18,500 22,200.00 22,200.00Suel(os 44,104 1,132,24.81 1,132,24.81Sala!ios 628,512 $54,213.83 $54,213.83

#uipo (e t!anspo!te 51,448 61,$38.08 61,$38.08combustible 36,000 43,200.00 43,200.00

e%ustacion 3,000 3,600.00 3,600.00

&a%o (e p!estamo e inte!es 184,850 221,820.48 221,820.48*luile! (e e(icio 468,000 561,600.00 561,600.00

+asto (e insc!ipcion 15,015 18,01$.52 18,01$.52tilies (e limpiea 50,844 61,012.80 61,012.80#uipo (e p!oteccion 28,6$8 34,413.60 34,413.60Ca


56/78

Lo Lo4 5

$,$66,4$4.3 ,30,$20.3$

,1$,54.30 ,1$,54.30

-7,68,/2.23 -,88,26.67

3,421,440.00 3,$63,584.00

20,088.00 22,6.80

1$4,504.00 11,54.40

24,420.00 26,862.00

1,246,21$.2 1,3$0,83.02

82,635.21 12,58.$3

6$,11.8 $4,$03.08

4$,520.00 52,2$2.00

3,60.00 4,356.00

244,002.53 268,402.$8

61$,$60.00 6$,536.00

1,81.2$ 21,801.206$,114.08 $3,825.4

3$,854.6 41,640.46

1,800.00 21,$80.00

2,640.00 2,04.00

848.1 33.80

6,$1.1 $,4$0.31

4,0$4.$1 4,482.18

6$.11 $4$.02

6$.11 $4$.02

1,6$.80 1,86$.58

7,/8,8./6 7,73,3/3.87

-/,63,66.-7 -2,/,6.8/


57/78

L& N&&'#%+:&, S.A.E$%&# + R+$7*%&# P'#;+%&#

Ao Ao

- 2

entas >etas 7,513,295 9,015,954

Comp!a (e Mate!ia &!ima 2,592,000 3,110,400

Mano (e $b!a 521,512 625,814C) 1,649,875 1,979,850

Costo (e enta 4,763,387 5,716,064

tili(a( B!uta ,4,09 3,,90

+asto (e $pe!acin

G&$%#$ A(/($%'&%(2#$tilies (e impiea 50,844 61,013

ele:on;a " comunicaciones 70,800 84,960

ep!eciacin (e Mob. " #uipo (e $c. 37,570 45,084

ep!eciacin #uipo t!anspo!te 51,448 61,738+astos (e $!%aniacin 180,175 216,210

Combustibles " lub!icantes 36,000 43,200

Suel(os " Sala!ios 670,583 804,700

acaciones 55,882 67,058

*%uinal(o 55,882 67,058

)n(emniacion 55,882 67,058

)nss &at!onal 113,999 136,799

)natec 13,412 16,094

1,3,4 1,60,3

G&$%# + V+/%&&ublici(a( " p!opa%an(a 21,500 25,800

U%(*(& + O-+'&(


58/78

Ao Ao Ao

3

9,015,954 9,917,549 9,917,549

3,110,400 3,421,440 3,421,440

625,814 688,396 688,3961,979,850 2,177,835 2,177,835

5,716,064 6,287,670 6,287,670

3,,90 3,6,9 3,6,9

61,013 67,114 67,114

84,960 93,456 93,456

45,084 49,593 49,593

61,738 67,912 67,912216,210 237,831 237,831

43,200 47,520 47,520

804,700 885,170 885,170

67,058 73,764 73,764

67,058 73,764 73,764

67,058 73,764 73,764

136,799 150,479 150,479

16,094 17,703 17,703

1,60,3 1,939,00 1,939,00

25,800 28,380 28,380

1,603,117 1,763,429 1,763,429

207,514 228,265 228,265

1,395,603 1,535,164 1,535,164

418,681 460,549 460,549

6, 1,04,615 1,04,615


59/78

M+$ M+$ M+$ M+$1 2 3 4

A%(2#$A%(2#$ C('7*&/%+Bancos 1,525,852 1,790,049 2,173,555 2,437,752

)n'enta!io 648,000 648,000 648,000 648,000T#%&* &%(2#$ ('7*&/%+ 2,173,852 2,438,049 2,821,555 3,085,752

A%(2#$ F(#$Mauina!ia " #uipo 412,124 412,124 412,124 412,124

Mobilia!io " #uipo (e $cina 126,023 126,023 126,023 126,023

#uipo (e !anspo!te 257,242 257,242 257,242 257,242

ep!eciacion (e Mauina!ia " #uipo 3,199 6,399 9,598 12,798

ep!eciacion (e Mobilia!io " #uipo (e $cina 3,131 6,330 9,530 12,729

ep!eciacion (e #uipo (e !anspo!te 4,287 7,487 10,686 13,886

T#%&* A%(2#$ =#$ 94,1 5,13 65,54 55,6

O%'#$ &%(2#$

)'a *c!e(itable 144,031 144,031 24,723 24,723) pa%a(o po! anticipa(o 12,522 12,522 12,522 12,522

T#%&* O%'#$ &%(2#$ 156,553 156,553 3,45 3,45

T#%&* A%(2#$ 3,115,16 3,36,5 3,64,34 3,99,3

P&$(2#P&$(2# ('7*&/%+

P'#2++#'+$ 864,000 864,000 864,000 864,000

T#%&* -&$(2# ('7*&/%+ 864,000 864,000 864,000 864,000

P&$(2# L&'# P*&>#&!estamo Banca!io 519,006 519,006 519,006 519,006

$t!as cuentas po! pa%a! p 898,789 898,789 898,789 898,789T#%&* P&$(2# *&'# -*&># 1,41,6 1,41,6 1,41,6 1,41,6

$t!os &asi'os

$t!as !etenciones 6,365 6,365 6,365 6,365

)'a po! pa%a! 93,916 93,916 93,916 93,916

2 )! po! pa%a! 19,204 38,408 57,612 76,817

Suel(os " Sala!ios 92,976 185,952 278,928 371,905

acaciones 8,278 16,557 24,835 33,114

*%uinal(o 8,278 16,557 24,835 33,114

)n(emniacion 8,278 16,557 24,835 33,114

)nss &at!onal 16,888 33,776 50,664 67,552

)natec 1,987 3,974 5,960 7,947

otal ot!os pasi'os 56,1 41,06 56,53 3,943

T#%&* P&$(2# ,53,6 ,63,959 ,94,49 3,005,63

Capital

Capital Social 500,000 500,000 500,000 500,000

tili(a( (el e


60/78

L& N&&'#%+:&, S.A.B&*&/+ G+/+'&*

A*M+$ M+$ M+$ M+$ M+$ M+$ M+$ M+$

5 6 7 8 9 10 11 12

2,701,949 2,966,147 3,230,344 3,494,542 3,758,739 4,022,936 4,287,134 4,551,331

648,000 648,000 648,000 648,000 648,000 648,000 648,000 648,0003,349,949 3,614,147 3,878,344 4,142,542 4,406,739 4,670,936 4,935,134 5,199,331

412,124 412,124 412,124 412,124 412,124 412,124 412,124 412,124

126,023 126,023 126,023 126,023 126,023 126,023 126,023 126,023

257,242 257,242 257,242 257,242 257,242 257,242 257,242 257,242

15,997 19,197 22,396 25,596 28,795 31,994 35,194 38,393

15,929 19,128 22,328 25,527 28,726 31,926 35,125 38,325

17,085 20,285 23,484 26,684 29,883 33,082 36,282 39,481

46,39 36, ,191 1,59 0,94 69,396 699,9 6,19

24,723 24,723 24,723 24,723 24,723 24,723 24,723 24,72312,522 12,522 12,522 12,522 12,522 12,522 12,522 12,522

3,45 3,45 3,45 3,45 3,45 3,45 3,45 3,45

4,133,5 4,399,11 4,64,0 4,9,36 5,151,69 5,406,56 5,661,166 5,15,65

864,000 864,000 864,000 864,000 864,000 864,000 864,000 864,000

864,000 864,000 864,000 864,000 864,000 864,000 864,000 864,000

519,006 519,006 519,006 519,006 519,006 519,006 519,006 519,006

898,789 898,789 898,789 898,789 898,789 898,789 898,789 898,7891,41,6 1,41,6 1,41,6 1,41,6 1,41,6 1,41,6 1,41,6 1,41,6

6,365 6,365 6,365 6,365 6,365 6,365 6,365 6,365

93,916 93,916 93,916 93,916 93,916 93,916 93,916 93,916

96,021 115,225 134,429 153,633 172,837 192,042 211,246 230,450

464,881 557,857 650,833 743,809 836,785 929,762 1,022,738 1,115,714

41,392 49,671 57,949 66,228 74,506 82,784 91,063 99,341

41,392 49,671 57,949 66,228 74,506 82,784 91,063 99,341

41,392 49,671 57,949 66,228 74,506 82,784 91,063 99,341

84,440 101,328 118,216 135,104 151,992 168,880 185,768 202,656

9,934 11,921 13,908 15,895 17,881 19,868 21,855 23,842

9,34 1,035,64 1,11,515 1,34,405 1,503,5 1,65,196 1,915,06 1,0,6

3,161,5 3,31,40 3,43,310 3,6,01 3,95,01 3,40,9 4,06,9 4,5,6

500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000

472,043 570,751 669,460 768,168 866,877 965,586 1,064,294 1,163,003

,043 1,00,51 1,16,460 1,69,169 1,366,9 1,465,596 1,564,4 1,663,003

4,133,5 4,399,11 4,64,0 4,9,36 5,151,69 5,406,56 5,661,166 5,15,65

0 0 0 0 0 0 0 0


61/78

A:#1

4,551,331

648,0005,1,331

412,124

126,023

257,242

38,393

38,325

39,481

6,19

24,72312,522

3,45

5,15,65

864,000

864,000

519,006

898,789

-

6,365

93,916

230,450

1,115,714

99,341

99,341

99,341

202,656

23,842

1,0,6

4,5,6

500,000

1,163,003

1,663,003-

5,15,65

0


62/78


63/78

La Nagaroteña, S.A.

ndicadores Financieros

Aplicaci#n Factor Interpretacion

4,551,331 5.27864,000

4,551,3315.27

864,000

5,915,765.18-4,252,762.47 1,663,003

4,252,7620.72

5,915,765

1,663,0030.28

5,915,765

7,513,295

1.275,915,765

1,163,00315

7,513,295

1,335,931 18 7,513,295

1,163,002.71

233 500,000.00

La prueba acida " de liquidez demuestra que la empresatiene la su!ciente capacidad para cubrir sus pasivos a corto

plazo& sin tener que depender de sus inventarios

'en la prueba de endeudamiento& la ma"or parte de losderec*os de la compa+,a los tienen los acreedores con un

./0

'e muestra que en un periodo de un a+o la compa+,a arotado los activos 10. veces para enerar ventas

'en el indicardo de rentabilidad la empresa esta teniendoun maren de 12/ sobre cada paquete vendido


64/78

n( 450 %

ostones 9,720.00

a


65/78

*%uinal(o 9.33acaciones 9.33)nss &at!onal 1.00)natec .00

44.00

C&-(%&* S#(&*D+$'(-(#/ C#'#)&$

S#(# 1 100,000.00 257,242.00S#(# 100,000.00S#(# 3 100,000.00S#(# 4 100,000.00S#(# 5 100,000.00T#%&* 500,000.00

C'+(%#$D+$'(-(#/ C#'#)&$

&!estamo Banca!io 910,000.00

#nt!a(as

C#/+-%# C&/%(&enta 540,000.00

Capital Social 500,000.00

&!estamo 650,000.00

otal 1,690,000.00

Sali(as

C#/+-%# C#'#)&$Comp!a (e mauinas 412,123.71

comp!a (e e (e ocina 126,022.86

*luile! (e Camion !e:!i%e!a(o 13,200.00 C)

a est!uctu!a o!%aniacional estA con:o!ma(a po! cinco socios apo!ta!an un capital (euno, se solicita!a un p!/stamo al banco (e F 20,000.00 pa%a(e!os a 5 aGos con un inel n (e completa! el monto (e la in'e!sin (el ne%ocio, estA p!o"ecta(o a !ecupe!a!sesu ape!tu!a.

&a!a inicia! la ope!aciones (e la emp!esa, se !euie!e una in'e!sion inicial (e CF 2,9

cuales CF 1,000,000.00 se!a apo!ta(o po! los socios " CF 910,000.00 se solicita!a a uinte!es (e 24


66/78

Se!'icios publicos CF 6,100.00 C)

Se!'icios Comunicacin CF 5,900.00

&ublici(a( 18,500.00

Suel(os CF 80,469.91

Sala!ios 62,581.38

#uipo (e t!anspo!te 4,287.37 257,242.00 5

combustible 3,000.00ep!eciacion #uipo 3,199.45 C)

ep!eciacion Mobilia!io 3,130.85

ep!eciacion # t!anspo!te 4,287.37

e%ustacion 3,000.00

&a%o (e p!estamo e inte!es 15,404.20

*luile! (e e(icio 39,000.00 C)

+asto (e insc!ipcion 15,014.60

tilies (e limpiea 4,237.00

#uipo (e p!oteccion 28,678.00 C)

Ca


67/78

149,685.34


68/78

8,100,000.00

C% 2&'(&)*+$ 90,000.00

54,000.00

45,000.00

27,000.00 216,000.00

CF 3,000.00

CF 1,600.00

CF 1,500.00

,100.00 Costo a!iableCosto i


69/78

-

34.7837728084 626,107.91

5.2175659213

40.0013387296

*Go 1

ostones &auetes 450%!s 182,160

$* &$CC)$> 182,160

&!ecio CF 15

otal CF 5,464,800

*Go 1

a 191,160

&!ecio CF 30

otal CF 5,734,800

F100,000.00 ca(ae!/s anula (el conal te!ce! aGo (e

10,000.00 (e los

Banco B con un


70/78

51,448.40 12.00 4,287.37

171,423.27

entas

a


71/78


72/78

222,100.00 18,000.00 12.34CF 327,792.77 18,000.00 18.21


73/78

2 3 4 5

318,780 318,780 350,658 350,658

318,780 318,780 350,658 350,658

30 30 30 30

9,563,400 9,563,400 10,519,740 10,519,740

2 3 4 5

334,530 334,530 367,983 367,983

334,530 334,530 367,983 367,983

30 30 30 30

10,035,900 10,035,900 11,039,490 11,039,490


74/78

9,563,400 9,563,400 10,519,740 10,519,740

10,035,900 10,035,900 11,039,490 11,039,490

19,599,300 19,599,300 21,559,230 21,559,230


75/78


76/78

L& N&&'#%+:&,P7/%# + E7(*(

Punto de quilibrio en unidades

o!mula

Costo i


77/78

.A.'(#

327,792.7714,602.51

34.7877-12.34

327,792.77 327,792.77924,080.76

1-12.3434.7877 0.3547230774


78/78

Costo i

Documents

Contabilidad y Finanzas 2 (3)3