MATERIAL PARA EL ALUMNO:

BANCOS
(A)$600,000.00
(5) $800,000.00
(8) $400,000.00

(MD) $1,800,000.00
(S) $556,000.00

$120,000.00 (1)
$20,000.00 (3)
$304,000.00 (7)
$560,000.00 (11)
$240,000.00 (14)

$1,244,000.00 (MA)

INVENTARIO
(A)$1,000,000.00

(MD) $1,000,000.00
(S) $1,000,000.00

EQUIPO DE REPARTO
(A)$600,000.00

(MD) $600,000.00
(S) $600,000.00

ACREEDORES DIVERSOS
$280,000.00(A)
$320,000.00 (1)

$600,000.00 ( MA)
$600,000.00 (S)

EQUIPO DE TRANSPORTE
(1) $440,000.00

(MD) $440,000.00
(S) $440,000.00

GASTOS DE COMPRA
(3) $20,000.00
(12) $28,000.00

(MD) $48,000.00
(S) $48,000.00

VENTAS
$1,200,000.00 (5)
$600,000.00 (8)

$1,800,000.00 (MA)
$1,800,000.00 (S)

REBAJAS SOBRE VENTAS

(9) $32,000.00

(MD) $32,000.00
(S)$32,000.00

DESCUENTOS SOBRE VENTAS

(10) $8,000.00

(MD) $8,000.00
(S) $8,000.00

PAPELERIA Y UTILES
(13) $8,000.00

$8,000.00
(S) $8,000.00

RENTAS PAGADAS POR ANTICIPADO

(14) $240,000.00

(MD) $240,000.00
(S) $240,000.00

CLIENTES
(A)$200,000,00
(8) $200,000.00

(MD) $400,000.00
(S)$168,000.00

$32,000.00 (9)
$200,000.00 (10)

$232,000.00 (MA)

MOVILIARIO Y EQUIPO
(A)$400,000.00

(MD) $400,000.00
(S)$400,000.00

PROVEEDORES
(4) $40,000.00
$320,000.00(A)
(7) $320,000.00
$400,000.00 (2)

(MD) $360,000.00

$720,000.00 (MA)
$360,000.00 (S)

CAPITAL
$2,400,000.00(A)

$2,400,000.00 (MA)
$2,400,000.00 (S)

COMPRAS
(2) $400,000.00
(11) $800,000.00

(MD) $1,200,000.00
(S) $1,200,000.00

DOCUMENTOS POR COBRAR

(5) $400,000.00
$48,000.00 (6)

(MD) $400,000.00
(S) $352,000.00

$48,000.00 (MA)

DESCUENTOS SOBRE COMPRAS

$16,000.00 (7)

$16,000.00 (MA)
$16,000.00 (S)

CAJA
(10) $192,000.00

$28,000.00 (12)
$8,000.00 (13)

(MD) $192,000.00
(S) $156,000.00

$36,000.00 (MA)

DOCUMENTOS POR PAGAR

$240,000.00 (11)

$240,000.00(MA)
$240,000.00 (S)

DEVOLUCIONES SOBRE COMPRAS

$40,000.00 (4)

$40,000.00 (MA)
$40,000.00 (S)

BONIFICACIONES SOBRE VENTAS

(6) $48,000.00

(MD) $48,000.00
(S) $48,000.00