Professional Documents
Culture Documents
AL 31 DE DICIEMBRE DE 2015
MTODO DE COSTO
NO. DESCRIPCION
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ESTADO DE RESULTADOS
Ventas
Inventario I.
Compras
Inventario II
Gastos de operacin
Otros gastos
Otros Productos
Minoria
Prdida o Ganancia
Sumas Iguales
ESTADO DE GANANCIAS NO DIST.
Saldo Inicial Casa Matriz
Fecha de Adquisicion subisidiaria
Aumento o Disminucion
Perdida o Ganancia
Dividendos Pagados casa Matriz
Dividendos Pagados Subsidiaria
Saldo Final
Sumas Iguales
BALANCE GENERAL
Caja y bancos
Cuentas por cobrar comerciales
Documentos por Cobrar
Anticipos a Cia. Ratn, S. A.
Inventarios II
Inversion en Acciones Cia. Ratn, S. A.
Inversion en bonos Cia. Ratn, S. A.
Edificio y Maquinaria (neto)
Documentos por Pagar
Cuentas por pagar comerciales
Anticipo de Cia. Gato, S. A.
Documentos Descontados
Bonos Emitidos por Pagar
Prima sobre bonos emitidos
Descuento sobre bonos emitidos
Capital en Acciones
Saldo Final
Minoria
Sumas Iguales
8,100,000.00
1,250,000.00
3,800,000.00
3,100,000.00
500,000.00
1,275,000.00
372,900.00
10,700,000.00
4/
2/
1,570,000.00
4,434,250.00
3/
1,810,350.00
325,000.00
475,000.00
725,000.00
10,100,000.00
560,000.00
1,010,000.00
1,000.00
1,300,000.00
4,009,250.00
4.00
5/
872,904.00
725,996.00
198,562.50
198,562.50
955,000.00
4,009,250.00
3,200,000.00
450,000.00
135,250.00
1,300,000.00
4,280,000.00
240,000.00
382,500.00
215,000.00
872,904.00
4/
1/
4/
7,480,000.00
2,500,000.00
844,000.00
675,250.00
432,500.00
1,275,000.00
1,325,000.00
300,000.00
229,705.00
377,050.00
1,508,200.00
1,885,250.00
11,962.50
955,000.00
320,492.50
1,275,492.50
1,710,404.00
908,250.00
67,787.50
56,557.50
68,520.00
266,062.50
125,000.00
20,000.00
432,500.00
372,900.00
1,317,500.00
300,000.00
2a/
8/
7/
3/
1/
6/
402,500.00
500,000.00
432,500.00
1,000,000.00
50,000.00
20,000.00
125,000.00
432,500.00
20,000.00
300,000.00
10,000.00
8/
2a/
7/
8a/
6/
6a/
20,000.00
8a/
1,100,000.00
1,508,200.00
935,000.00
1,710,404.00
1/
4,993,200.00
3,552,904.00
45,000.00
100,000.00
1,150,000.00
5,236,000.00
10,000.00
6a/
7,581,455.00
4,993,200.00
-
1,275,492.50
3,873,392.50
5,143,045.00
2,244,000.00
5,791,257.50
8,103,045.00
8,103,045.00
3,927,500.00
1,694,000.00
1,444,750.00
1,810,350.00
7,500.00
1,022,655.00
792,950.00
525,325.00
625,130.00
7,581,455.00
-
5/
13,236,346.00
2,960,000.00
-
198,562.50
1,885,250.00
1,427,500.00
975,000.00
789,500.00
198,562.50
5,143,045.00
12,915,857.50
67,500.00
2,244,000.00
5,236,000.00
7,480,000.00
CONSOLIDADOS
DEBE
HABER
2/
455,000.00
500,000.00
908,250.00
MINORIA
DEBE
HABER
HABER
775,000.00
1,134,250.00
235,000.00
535,000.00
4,280,000.00
10,100,000.00
ELIMINACIONES
DEBE
90,000.00
68,520.00
68,520.00
165,000.00
266,062.50
431,062.50
9,996,755.00
927,825.00
1,000,130.00
25,000.00
700,000.00
40,000.00
1,150,000.00
6,111,746.00
362,542.50
10,317,243.50
Eliminacin de la Inversin
Capital Inicial de la Subisidiaria
Utilidades no distribuidas de la Subidiaria /Fecha de Adq
Valor de Adquisicin actual
Valor en Libros
Crdito mercantil por consolidacin
SUBSIDIARIA
100%
1,100,000.00
450,000.00
1,550,000.00
CASA MATRIZ
MINORIA
85%
15%
935,000.00
165,000.00
382,500.00
67,500.00
1,317,500.00
232,500.00
1,325,000.00
(7,500.00)
1,300,000.00
0.15
195,000.00
215,000.00
191,250.00
1,323,750.00
0.15
0.15
32,250.00
28,687.50
198,562.50
EN EL INVENTARIO FINAL
MATRIZ
191,250.00
SUBSIDIARIA
181,650.00
372,900.00
ESTADO DE RESULTADOS
Ventas
Inventario I.
Compras
Inventario II
Gastos de operacin
Otros gastos
Otros Productos
Minoria
Prdida o Ganancia
Sumas Iguales
ESTADO DE GANANCIAS NO DIST.
Saldo Inicial
Fecha de Adquisicion
Recargo en el inventario inicial de SUBSIDIARIA
Perdida o Ganancia
Dividendos Pagados Matriz
Dividendos Pagados Subsidiaria
Saldo Final
Sumas Iguales
BALANCE GENERAL
Caja y bancos
Cuentas por cobrar comerciales
Documentos por Cobrar
Anticipos a Cia. Ratn, S. A.
Inventarios
Inversion en Acciones Cia. Ratn, S. A.
Inversion en bonos Cia. Ratn, S. A.
Edificio y Maquinaria (neto)
Documentos por Pagar
Cuentas por pagar comerciales
Anticipo de Cia. Gato, S. A.
Documentos Descontados
Bonos Emitidos por Pagar
Prima sobre bonos emitidos
Descuento sobre bonos emitidos
Capital en Acciones
Saldo Final
Minoria
Sumas Iguales
CIA. MATRIZ
HABER
CIA SUBSIDIARIA
DEBE
HABER
8,100,000.00
1,250,000.00
3,800,000.00
3,100,000.00
500,000.00
1,275,000.00
372,900.00
10,700,000.00
4/
2/
1,570,000.00
4,434,250.00
3/
1,810,350.00
325,000.00
475,000.00
1,509,507.50
10,884,507.50
560,000.00
1,010,000.00
1,000.00
1,300,000.00
4,009,250.00
1,105,000.00
1,977,900.00
1/
a
405,507.50
955,000.00
198,562.50
198,562.50
4,009,250.00
3,314,962.50
585,250.00
5,064,507.50
1,300,000.00
240,000.00
497,462.50
215,000.00
1,977,900.00
4/
1/
4/
a
8,379,470.00
2,500,000.00
844,000.00
675,250.00
432,500.00
1,275,000.00
2,224,470.00
300,000.00
229,705.00
377,050.00
1,508,200.00
1,885,250.00
2,930,362.50
32,250.00
955,000.00
908,250.00
182,750.00
1/
b
56,557.50
88,807.50
286,350.00
125,000.00
20,000.00
432,500.00
372,900.00
2,216,970.00
300,000.00
2a/
7/
6/
3/
1/
5/
402,500.00
500,000.00
432,500.00
1,000,000.00
50,000.00
20,000.00
125,000.00
432,500.00
20,000.00
300,000.00
10,000.00
7/
2a/
6/
7a/
5/
5a/
20,000.00
7a/
1,100,000.00
1,508,200.00
935,000.00
2,930,362.50
1/
b
4,993,200.00
4,772,862.50
45,000.00
100,000.00
1,150,000.00
6,135,470.00
10,000.00
5a/
8,480,925.00
4,993,200.00
-
1,275,492.50
4,772,862.50
5,143,045.00
2,244,000.00
5,791,257.50
8,218,007.50
8,218,007.50
3,927,500.00
1,694,000.00
1,444,750.00
1,810,350.00
7,500.00
1,022,655.00
792,950.00
525,325.00
625,130.00
8,480,925.00
-
320,492.50
1,275,492.50
12,915,857.50
3,074,962.50
-
198,562.50
1,885,250.00
1,427,500.00
975,000.00
789,500.00
198,562.50
5,143,045.00
12,915,857.50
87,787.50
2,244,000.00
6,135,470.00
8,379,470.00
CONSOLIDADOS
DEBE
HABER
2/
455,000.00
500,000.00
908,250.00
MINORIA
DEBE
HABER
HABER
775,000.00
1,134,250.00
235,000.00
535,000.00
5,064,507.50
10,884,507.50
ELIMINACIONES
DEBE
90,000.00
88,807.50
88,807.50
165,000.00
286,350.00
451,350.00
9,996,755.00
927,825.00
1,000,130.00
25,000.00
700,000.00
40,000.00
1,150,000.00
5,791,257.50
362,542.50
9,996,755.00
SUBSIDIARIA
Eliminacin de la Inversin
Capital Inicial
Utilidades no distribuidas (segn balance de saldos subsidiaria)
Ganancia del Ejercicio
(-) Dividendos pagados
Valor de Adquisicin
Valor en Libros
Crdito mercantil por consolidacin
1
2
3
4
5
6
7
100%
1,100,000.00
585,250.00
1,300,000.00
(377,050.00)
2,608,201.00
Casa Matriz
Minoria
85%
15%
935,000.00
165,000.00
497,462.50
87,787.50
1,105,000.00
195,000.00
(320,492.50)
(56,557.50)
2,216,970.00
391,230.15
2,224,470.00
(7,500.00)
1,300,000.00
0.15
195,000.00
215,000.00
191,250.00
1,323,750.00
0.15
0.15
32,250.00
28,687.50
198,562.50
EN EL INVENTARIO INICIAL
MATRIZ
215,000.00
SUBSIDIARIA
240,000.00
455,000.00
EN EL INVENTARIO FINAL
MATRIZ
191,250.00
SUBSIDIARIA
181,650.00
372,900.00
135,250.00
0.15
20,287.50