Professional Documents
Culture Documents
Estados Financieros
Estados Financieros
Cuentas
Acciones comunes
(valor par)
a) Estado
al que
corresponde
b)
Tipo
de cuenta
c)
idad
Cant
BS
PA
$100,000
BS
PA
$500,000
BS
PC
$5,000
BS
PA
$100,000
IS
$460,000
BS
AC
$45,000
BS
PC
$170,000
IS
$30,000
BS
AF
$200,000
Common Stock
Acciones preferidas
Preferred Stock
Acumulados
Accruals
Capital en exceso
de par
Paid in capital in
excess of par
Costo de los Bienes
Vendidos
Cost of Goods Sold
Cuentas a cobrar
Accounts
Receivable
Cuentas a pagar
Accounts Payable
Depreciacin
Depreciation
Depreciacin
acumulada -
Edificios
Accumulated
Depreciation Buildings
Deuda a largo plazo
Long-term Debt
Dividendos de
acciones preferidas
Preferred Stock
Dividends
Edificios
Buildings
Efectivo
Cash
Equipo
Equipment
BS
DLP
$2,700,000
IS
N/A
BS
AF
$1,800,000
BS
AC
$120,000
BS
AF
$2,000,000
Ganancias
retenidas
Retained Earnings
Gasto de intereses
Interest expense
Gastos
administrativos
Administrative
expense
$1,265,000
BS
PA
IS
$10,000
IS
$5,000
Gastos de ventas
Selling expenses
Gastos generales
General expenses
Gastos
operacionales
Operational
expenses
Impuestos
Taxes
Inventarios
Inventories
Maquinaria
Machinery
Notas a pagar
Notes payable
Tierra
Land
IS
$22,000
IS
$3,000
IS
N/A
IS
$27,100
BS
AC
$130,000
BS
AF
$970,000
BS
PC
$55,000
BS
AF
N/A
BS
AC
$30,000
BS
AF
N/A
IS
$600,000
Valores negociables
Marketable
Securities
Vehculos
Vehicles
Ventas
Sales
Empresa XYZ
Balance Sheet
For year ended Decembre 31, 2014
ASSETS
Current Assets
Cash
Marketable Securities
Accounts Payable
Inventorie
Total Current Assets
Fixed (Long - Term ) Assets
Buildings
Machinery
Equiptment
Less :Accumulated Depreciation
- Buildings
Total Fixed (Long - Term )
Assets
Total Assets
$ 120,000.00
30,000.00
45,000.00
130,000.00
$ 325,000.00
1,800,000.00
970,000.00
2,000,000.00
(200,000.00)
$ 4,570,000.00
$ 4,895,000.00
2,700,000.00
$ 2,930,000.00
500,000.00
100,000.00
100,000.00
1,265,000.00
$ 1,965,000.00
$ 4,895,000.00
6
Empresa XYZ
Income Statement
For year ended Decembre 31, 2014
Net Sales
Cost of Goods Sold
Selling expenses
Administrative expense
General expenses
Earnings before Interest, taxes, and
depreciation (EBITD)
Depreciation
Earnings before Interest and taxes (EBIT)
Interest expense
Earnings before taxes (EBT)
Taxes
Net Income
600,000.00
460,000.00
22,000.00
5,000.00
3,000.00
110,000.00
30,000.00
80,000.00
10,000.00
70,000.00
27,100.00
$
$
42,900.00
References
Los estados financieros bsicos. (n.d.). Retrieved March 22, 2015, from
http://www.gestiopolis.com/canales/financiera/articulos/15/estadosfros.htm
Parrino, R., Kidwell, D. S., & Bates, T. W. (2014). Essentials of corporate finance.
Hoboken, NJ: J. Wiley & Sons.