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Enterprise

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Ejercicios para el desarrollo de habilidades
1. Si el activo de una empresa asciende a $10 millones y su pasivo a $4 millones, determine el valor de su patrimonio. 2. Si el patrimonio de una sociedad limitada es $7 millones y su pasivo asciende a $6 millones, calcule el total de su activo. 3. Señale el efecto de los siguientes hechos económicos en la ecuación contable, en términos de aumento (A), disminución (D) o sin efecto (S): Transacción Compra de un vehículo a crédito Cancelación de una obligación bancaria Compra de maquinaria de contado Aporte en efectivo de un socio para la empresa Compra de un terreno, mitad a crédito y mitad de contado Constitución de una sociedad con aportes en efectivo y en equipos Venta del equipo de computación a crédito Recibo del pago por la venta del equipo de computación Consecución de préstamo en un banco local Aumento de aportes sociales en efectivo Activo ________ ________ ________ ________ ________ ________ ________ ________ ________ ________ Pasivo ________ ________ ________ ________ ________ ________ ________ ________ ________ ________ Patrimonio ________ ________ ________ ________ ________ ________ ________ ________ ________ ________

4. Algunas cuentas aumentan por el lado izquierdo y otras cuentas por el derecho. Para cada uno de los siguientes eventos, señale con una X si los valores deben anotarse en el lado izquierdo o en el derecho. Lado Aumento en Clientes Aumento en Salarios por pagar Aumento en Mercancías Aumento en Aportes sociales Aumento en Gastos pagados por anticipado Disminución en Bancos Disminución en Ingresos recibidos por anticipado Disminución en Reservas ocasionales Disminución en Gastos pagados por anticipado Disminución en Mercancías Izquierdo ________ ________ ________ ________ ________ ________ ________ ________ ________ ________ Derecho ________ ________ ________ ________ ________ ________ ________ ________ ________ ________

5. ¿Cuáles de las siguientes cuentas se acreditan cuando aumentan? Señale con una X en la columna correspondiente. Sí No Obligaciones financieras ________ ________ Gastos de personal - Sueldos ________ ________ Terrenos ________ ________ Utilidades acumuladas ________ ________ Cargos diferidos - Elementos de aseo ________ ________ Ingresos recibidos por anticipado ________ ________ Reservas obligatorias ________ ________ Patentes ________ ________ Inversiones - Bonos ________ ________ Ingresos por cobrar ________ ________ 6. Indique en qué lado de la cuenta T deben registrarse las siguientes situaciones. Débito Crédito Aumento de patrimonio Aumento en gastos Disminución en activo Disminución en pasivo Aumento en ingresos Aumento en pasivo Disminución en patrimonio Aumento en activo ________ ________ ________ ________ ________ ________ ________ ________ ________ ________ ________ ________ ________ ________ ________ ________

7. Indique las cuentas que se afectan con las siguientes transacciones, y señale si se debitan o acreditan. • Recibo de efectivo de clientes • Recibo de efectivo de clientes por servicios prestados • Compra de una cédula de capitalización con un cheque • Cobro de un préstamo para vivienda a un trabajador • Pago de intereses sobre cesantías al personal • Venta de un edificio de contado • Pago de salarios acumulados • Pago de nómina • Venta de equipo de oficina de contado • Apertura de una cuenta de ahorro en una corporación • Cancelación de un pagaré a un banco • Pago de una póliza de seguros • Compra de mercancías, parte de contado y parte a crédito • Venta de acciones 8. Determine el saldo de cada una de las siguientes cuentas.
Clientes 38.000 42.000 18.000 34.000 17.000 41.000 8.500 14.000 Cuentas por pagar 12.000 22.000 14.000 16.000 24.000 20.000 14.000 36.000

9. Indique el efecto de los siguientes hechos económicos en la ecuación contable y señale las cuentas que se afectan precisando si se trata de un débito (D) o un crédito (C).

Transacción Ejemplo: Compra equipo a crédito Compra útiles y papelería de contado y a crédito Consumo útiles y papelería Cancelación pagaré a un banco con cheque Recibo cheque por arrendamiento de terreno Pago seguro contra incendio Cobro en efectivo de intereses sobre un préstamo Pago arrendamiento del mes Recibo anticipo por prestación de servicios Cobro por anticipado de arrendamientos Prestación de servicios a crédito Pago de intereses por anticipado Ingreso de un nuevo socio, quien aporta un edificio Compra de acciones y bonos a crédito y de contado Adquisición de patente para explotar un producto Depreciación del equipo de computación

Activo Equipo de oficina (D)

Gasto

Pasivo Proveedores (C)

Patrimonio

Ingreso

10. Indique en un cuadro como el que aparece a continuación las cuentas que se debitan o acreditan para cada una de las siguientes transacciones. • Dos socios constituyen una sociedad con un capital de $1.000.000 representado en un terreno por valor de $400.000, una cédula de capitalización por $200.000 y el resto en efectivo. • Recaudo de $100.000 por cobro a clientes. • Venta de mercancías por $20.000 a crédito. • Pago de sueldos de la segunda quincena del mes anterior por $600.000. • Cancelación de deuda respaldada con un pagaré por $300.000. • Pago en efectivo de un seguro contra incendio, cuya prima vale $80.000. • Obtención de un préstamo bancario por $700.000 respaldado con un pagaré. • Pago del arriendo del mes por valor de $65.000. • Contratación de un gerente de ventas por $900.000 mensuales. • Se hace un anticipo a un trabajador por $30.000.
Débito Crédito

11. Asesorías Andinas Ltda. inició operaciones el 1º de abril del presente año. Durante ese mes hizo las siguientes transacciones. Clasifíquelas y regístrelas en cuentas T y luego, con los saldos, elabore un balance de prueba al 30 de abril.

1o. de abril La empresa se organiza y recibe $7.000.000 de contado producto de los aportes de los socios. 2 de abril Compra de contado equipo de oficina por valor de $4.900.000. 4 de abril Recibe un préstamo bancario de $700.000 para pagarlo en cuatro meses. 10 de abril El dinero recibido por servicios prestados de consultoría a la fecha es de $350.000. 15 de abril Se cancelan gastos operacionales de administración por $100.000 y de ventas por $145.000, en efectivo. 19 de abril Paga el alquiler de abril y mayo por $700.000. 24 de abril Paga $175.000 como abono al préstamo bancario. 28 de abril Ingresa un nuevo socio, quien aporta una edificación por valor de $1.200.000 para arrendarla como bodega. 30 de abril Los servicios prestados a clientes en la segunda quincena, pagaderos en 30 días, suman $420.000. Los gastos operacionales en esta misma quincena totalizan $197.500; de administración, $96.500, y de ventas, $101.000, cancelados de contado.

12. Registre en el libro diario las siguientes transacciones: 4 de enero Se compra una oficina en $4.950.000; la tercera parte se paga con un cheque y se entregan letras por el saldo. 6 de enero Ingresa un nuevo socio que aporta $2.600.000, así: $1.400.000 en efectivo y $1.200.000 en acciones de Barlovento S. A. 9 de enero Se gira un cheque por $46.800 para cancelar los siguientes conceptos: servicios públicos, $28.100; útiles y papelería, $6.200; y elementos de aseo, $12.500. 17 de enero Se recibe una letra a 30 días por $242.000 como cancelación de una venta de servicios a crédito. 31 de enero Se contrata la publicidad para la empresa, correspondiente a tres meses, por valor de $420.000, y se gira un cheque por $140.000. 13. A partir de las siguientes cuentas del Consultorio Veterinario Urgecan Ltda., prepare un balance de prueba al 31 de diciembre del presente año.
Equipo de oficina Aportes sociales Gastos operacionales - Honorarios Obligaciones financieras - Corporaciones de ahorro y vivienda hipotecarias Gastos operacionales - Depreciaciones Ingresos financieros - Intereses Gastos operacionales - Servicios Depreciación acumulada - Equipo oficina Gastos operacionales - Seguros Utilidades acumuladas Dividendos o participaciones por pagar Clientes Patentes Caja Gastos operacionales de personal - Sueldos Cuentas por pagar Ingresos operacionales - Servicios sociales y de salud Gastos de viajes Gastos pagados por anticipado - Seguros Cesantías consolidadas Materiales, repuestos y accesorios $750.000 500.000 48.000 300.000 75.000 25.000 98.200 125.000 32.000 161.000 15.500 211.000 360.000 186.000 142.500 156.200 542.500 47.300 96.000 356.800 136.000

14. Intercol Ltda., organización dedicada a las asesorías tributarias, presentó el siguiente balance general al 30 de junio del presente año:
ACTIVO Caja Clientes Inversiones - Acciones Terrenos Total $165.000 42.000 60.000 150.000 $417.000 PASIVO Y PATRIMONIO Cuentas por pagar Costos y gastos por pagar Aportes sociales Utilidades acumuladas Total $24.000 15.000 300.000 78.000 $417.000

Las transacciones de julio fueron las siguientes: 5 de julio Envió una factura a Pérez Ltda. por $27.000 por servicios prestados. 7 de julio Pagó a Radio Pacífico $24.000 por publicidad que debe iniciarse a mediados del próximo mes. 11 de julio Pagó la mitad del saldo de Costos y gastos por pagar, y $15.000 del saldo de Cuentas por pagar. 14 de julio 15 de julio 18 de julio Recibió el pago del total de las cuentas por cobrar que figuran a junio 30. Pagó sueldos de administración por $24.000, y $6.000 de comisiones a vendedores. Recibió de Invocal Ltda. la suma de $12.000 por servicios prestados, y un abono de Pérez Ltda. por $18.000. 21 de julio Compró un microprocesador por $30.000; abonó $9.000 de cuota inicial y firmó una letra por el resto. 24 de julio Recibió del Ingenio Cauca un anticipo de $45.000 por servicios que deben prestarse en el próximo mes. 30 de julio Pagó sueldos administrativos por $30.000. De acuerdo con la información anterior: a. Registre las transacciones en forma de diario. b. Traslade los asientos al mayor y prepare el balance de prueba. c. Elabore el estado de resultados y el balance general. 15. Lavandería Moderna Ltda. prepara estados financieros mensualmente y presenta los siguientes saldos en sus cuentas al 1º de noviembre del presente año.
Caja Construcciones y edificaciones Terrenos Aportes sociales Utilidades acumuladas Cuentas por pagar Cargos diferidos Maquinaria y equipo Clientes $219.000 9.450.000 1.920.000 12.000.000 1.245.000 855.000 240.000 1.890.000 381.000

Durante noviembre, la empresa realiza las siguientes transacciones: 1º de nov. Se reciben $282.000 por servicios de lavado prestados el mes anterior. 5 de nov. Se reciben $60.000 de contado por el alquiler de oficinas localizadas en el segundo piso de la lavandería. 8 de nov. Los ingresos en efectivo por lavado durante la primera semana ascienden a $277.500.

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