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7/25/2019 Monografia-Kardex-PEPS (1)
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FORMATO 5.1: "LIBRO DIARIO"
PERÍODO: Jan-15
RUC: 205158258
APELLIDOS Y NOMBRES, DENOMINACIÓN O RAZÓN SOCIAL: Casagrande
GLOSA O DESCRIPCIÓN DE LA OPERACIÓN CÓDIGO
01 1/1/2015 Asiento de apertura 101
104
201
335
4212
4511
4549
501
02 1/2/2015 ingreso de mercaderia por donacion 201
7593
03 1/5/2015 venta de mercaderia 1212
4011
7011
04 1/5/2015 cobro 101
1212
05 1/8/2015 compra de mercaderia 601
4011
4212
06 1/8/2015 variacion de existencias 201611
07 1/8/2015 pago de mercaderia 40 % caja 60% CtaCte 4212
101
08 1/12/2015 transerencia a! activo "jo 335
201
09 1/16/2015 venta de mercaderia 1212
4011
701
10 1/16/2015 cobro 60% contado 40% cta cte 101
121211 1/20/2015 compra de mercaderia 601
4011
4212
12 1/20/2015 variacion de existencias 201
611
13 1/20/2015 pago de mercaderia 40 % caja 60% CtaCte 4212
101
14 1/24/2015 compra de mercaderia 601
N°Corr!#$
%oFEC&A DE LAOPERACIÓN
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4011
4212
15 1/24/2015 variacion de existencias 201
611
16 1/24/2015 pago de mercaderia 40 % caja 60% CtaCte 4212
101
17 1/30/2015 venta de mercaderia 12124011
701
18 1/30/2015 cobro 60% contado 40% cta cte 101
1212
19 1/31/2015 costo de ventas 691
201
#$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$&'()*$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$#
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8
S.A.
DEBE &ABER
*/+ 6,400+00
*/+ 80,600+00
*/+ 58,900+00
*/+ 10,400+00
*/+ 32,500+00
*/+ 1,800+00
*/+ 72,000+00
*/+ 50,000+00
*/+ 15,630+00
*/+ 15,630+00
*/+ 125,957+92
*/+ 19,213+92
*/+ 106,744+00
*/+ 75,574+75
*/+ 75,574+75
*/+ 66,150+00
*/+ 11,907+00
*/+ 78,057+00
*/+ 66,150+00*/+ 66,150+00
*/+ 31,222+80
*/+ 31,222+80
*/+ 5,210+00
*/+ 5,210+00
*/+ 16,812+64
*/+ 2,564+64
*/+ 14,248+00
*/+ 10,087+58
*/+ 10,087+58*/+ 95,250+00
*/+ 17,145+00
*/+ 112,395+00
*/+ 95,250+00
*/+ 95,250+00
*/+ 44,958+00
*/+ 44,958+00
*/+ 9,300+00
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*/+ 1,674+00
*/+ 10,974+00
*/+ 9,300+00
*/+ 9,300+00
*/+ 4,389+60
*/+ 4,389+60
*/+ 154,957+60*/+ 23,637+60
*/+ 131,320+00
*/+ 92,974+56
*/+ 92,974+56
*/+ 162,905+00
*/+ 162,905+00
*/+ 1,269,106+46 */+ 1,269,106+46
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ombre de! insmo ercaderia
etodo rimera )ntrada rimera *a!ida )*
nidad de medida nidades
feca!"#$A%AS
Cantidad Costo uni. #ota&1/1/2015
1/2/2015 30 S/. 521.00 S/. 15'630.00
1/5/2015
1/8/2015 105 S/. 630.00 S/. 66'150.00
1/12/2015
1/16/2015
1/20/2015 150 S/. 635.00 S/. 95'250.001/24/2015 15 S/. 620.00 S/. 9'300.00
1/30/2015
#(#A)!S 300 S/. 186'330.00
C&*& ) )'*
:)':& ::C:'( */+ 58,900+00
; C&'* */+ 186,330+00
$ :)':& <:'( */+ 82,325+00
= C&*& ) )'* */+ 162,905+00
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'-)' .')
SA)*%AS
Cantidad Costo uni. #ota& Cantidad95
30
95 S/. 620.00 S/. 58'900.00
15 S/. 521.00 S/. +'815.00 15
105
10 S/. 521.00 S/. 5'210.00 5
105
5 S/. 521.00 S/. 2'605.00
10 S/. 630.00 S/. 6'300.00 95
15015
95 S/. 630.00 S/. 59'850.00
35 S/. 635.00 S/. 22'225.00 115
15
S/. 265.00 S/. 162'905.00 +45
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SA)%(S
Costo uni. #ota&S/. 620.00 S/. 58'900.00
S/. 521.00 S/. 15'630.00
S/. 521.00 S/. +'815.00
S/. 630.00 S/. 66'150.00
S/. 521.00 S/. 2'605.00
S/. 630.00 S/. 66'150.00
S/. 630.00 S/. 59'850.00
S/. 635.00 S/. 95'250.00S/. 620.00 S/. 9'300.00
S/. 635.00 S/. +3'025.00
S/. 620.00 S/. 9'300.00
S/. 82'325.00
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Centa )&:'C:& )>)
Centa 10 )ectivo ? e@iba!entes de eectivo */+ 6,400+00
*/+ 80,600+00
*/+ 75,574+75
*/+ 10,087+58
*/+ 92,974+56
&'( */+ 265,636+90
Centa 12 Centas por cobrar comercia!es terceros */+ 125,957+92
*/+ 16,812+64
*/+ 154,957+60
&'( */+ 297,728+16Centa 20 ercaderias */+ 58,900+00
*/+ 15,630+00
*/+ 66,150+00
*/+ 95,250+00
*/+ 9,300+00
&'( */+ 245,230+00
Centa 33 :nmeb!es, ma@inaria ? e@ipo */+ 10,400+00
*/+ 5,210+00
&'( */+ 15,610+00
Centa 40 ribtos, contraprestaciones a! * ? *a!d
*/+ 11,907+00
*/+ 17,145+00
*/+ 1,674+00
&'( */+ 30,726+00
Centa 42 Centas por pagar comercia!es terceros
*/+ 31,222+80
*/+ 44,958+00
*/+ 4,389+60
&'( */+ 80,570+40
Centa 45 &b!iigaciones <inancieras
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&'( */+ $
Centa 50 Capita!
&'( */+ $
Centa 60 Aastos por natra!eBa */+ 66,150+00
*/+ 95,250+00
*/+ 9,300+00
&'( */+ 170,700+00Centa 61 ariacion de existencias
&'( */+ $
Centa 69 Costo de ventas */+ 162,905+00
&'( */+ 162,905+00
Centa 70 entas */+ $
*/+ $
*/+ $
&'( */+ $Centa 75 &tros ingresos de gestion */+ $
&'( */+ $
&'( */+ 1,269,106+46
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'>)
*/+ 31,222+80
*/+ 44,958+00*/+ 4,389+60
*/+ 80,570+40
*/+ 75,574+75
*/+ 10,087+58
*/+ 92,974+56
*/+ 178,636+90
*/+ 5,210+00
*/+ 162,905+00
*/+ 168,115+00
*/+ 19,213+92
*/+ 2,564+64
*/+ 23,637+60
*/+ 45,416+16
*/+ 32,500+00
*/+ 78,057+00
*/+ 112,395+00
*/+ 10,974+00
*/+ 233,926+00
*/+ 1,800+00
*/+ 72,000+00
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*/+ 73,800+00
*/+ 50,000+00
*/+ 50,000+00
*/+ $*/+ 66,150+00
*/+ 95,250+00
*/+ 9,300+00
*/+ 170,700+00
*/+ $
*/+ $
*/+ 106,744+00
*/+ 14,248+00
*/+ 131,320+00
*/+ 252,312+00*/+ 15,630+00
*/+ 15,630+00
*/+ 1,269,106+46
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D CA) Centas de! a?or *mas d
ebe
01 10 )ectivo ? e@iba!entes de eectivo */+ 265,636+89
02 12 Centas por cobrar comercia!es terceros */+ 297,728+16
03 20 ercaderias */+ 245,230+00
04 33 :nmeb!es, ma@inaria ? e@ipo */+ 15,610+0005 40 ribtos, contraprestaciones a! * ? *a!d */+ 30,726+00
06 42 Centas por pagar comercia!es terceros */+ 80,570+40
07 45 &b!iigaciones <inancieras */+ $
08 50 Capita! */+ $
09 60 Aastos por natra!eBa */+ 170,700+00
10 61 ariacion de existencias */+ $
11 69 Costo de ventas */+ 162,905+00
12 70 entas */+ $
13 75 &tros ingresos de gestion */+ $
&'()* */+ 1,269,106+45
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e! a?or *a!dos :nve
aber edor 'creedor 'ctivo
*/+ 80,570+40 */+ 185,066+49 */+ $ */+ 185,066+49
*/+ 178,636+89 */+ 119,091+27 */+ $ */+ 119,091+27
*/+ 168,115+00 */+ 77,115+00 */+ $ */+ 77,115+00
*/+ $ */+ 15,610+00 */+ $ */+ 15,610+00*/+ 45,416+16 */+ $ */+ 14,690+16 */+ $
*/+ 233,926+00 */+ $ */+ 153,355+60 */+ $
*/+ 73,800+00 */+ $ */+ 73,800+00 */+ $
*/+ 50,000+00 */+ $ */+ 50,000+00 */+ $
*/+ $ */+ 170,700+00 */+ $
*/+ 170,700+00 */+ $ */+ 170,700+00
*/+ $ */+ 162,905+00 */+ $
*/+ 252,312+00 */+ $ */+ 252,312+00
*/+ 15,630+00 */+ $ */+ 15,630+00
*/+ 1,269,106+45 */+ 730,487+76 */+ 730,487+76 */+ 396,882+76*a!dos */+ $
ota!es */+ 396,882+76
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tario es!tados por atra!eBa es!tados
asivo erdidas Aanancias erdidas
*/+ $
EEE
*/+ $
EEE */+ 14,690+16
*/+ 153,355+60
*/+ 73,800+00
*/+ 50,000+00
*/+ 170,700+00 */+ $
*/+ $ */+ 170,700+00
*/+ 162,905+00
*/+ $
*/+ $
*/+ 291,845+76 */+ 170,700+00 */+ 170,700+00 */+ 162,905+00*/+ 105,037+00 */+ $ EEE */+ $
*/+ 396,882+76 */+ 170,700+00 */+ 170,700+00 */+ 162,905+00
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por ncion
Aanancias
*/+ $
*/+ 252,312+00
*/+ 15,630+00
*/+ 267,942+00*/+ $
*/+ 267,942+00