Professional Documents
Culture Documents
Ajustes y eliminaciones
Debe
Haber
Activos:
Act.Circulantes
Efectivo
Cuentas a cobrar
$145,000.00
$67,000.00
CIA Plvora
Otras-comerciales
Inventario
Inversion en acciones
Sobre exceso al costo segun valor en
libros
$51,000.00
$112,500.00
$22,500.00
$15,000.00
$42,000.00
$12,000.00
$30,000.00
$40,000.00
$12,000.00
$112,500.00
Act.Fijos
Costo
Dep. acumulada
$215,000.00
$90,000.00
$71,000.00
$13,000.00
$57,000.00
$12,000.00
$45,000.00
$75,000.00
$30,000.00
$12,000.00
$100,000.00
$25,000.00
$90,000.00
$22,500.00
Pasivos y part.Accionistas
Cuentas a pagar
Cuentas x pagar--------CIA Superva
Otras-comerciales
Efectos a pagar
Part.Accionistas
Acciones comunes 1,000 acciones
Ingresos retenidos
Acciones preferidas
Acciones comunes
Dficit-31 dic 1960
Cuentas x pagar x acciones
$100,000.00
$200,000.00
$44,000.00
$135,000.00
Ingresos retenidos
Totales -------------------------->
a y Subsidiarias
Intereses
minoritarios
Ingresos
retenidos
$160,000.00
$97,000.00
$91,000.00
$0.00
$22,500.00
$286,000.00
$103,000.00
$75,000.00
$75,000.00
$10,000.00
$2,500.00
$0.00
$0.00
$100,000.00
$200,000.00
$44,000.00
$135,000.00
$12,500.00
$0.00
$12,500.00 $700,500.00
$700,500.00
Acciones
Compaa Superva
Inversion de:
Compaa Plvora
Costo
1,000.00
Acciones adquiridas
Costo
900.00
% de adquisicion
90%
$100.00
Costo total
$100,000.00
$150.00
Costo total
$135,000.00
Superavit CIA Superva
-$35,000.00