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Karen

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Universidad del Pacífico
Departamento Académico de Contabilidad
Contabilidad Financiera I
Semestre 2015-II

PRÁCTICA DIRIGIDA 7

La empresa Recrea S.A. se dedica a la producción y comercialización de buzos para deporte y a continuación le presenta la siguiente información del mes de marzo para que proceda a realizar lo siguiente: * Registrar los asientos contables. * Elaborar el Estado de Costos de Productos Terminados y Vendidos y el Estado de Pérdidas y Ganancias al 31 de marzo de 2015.

* Al 28 de febrero de 2015 se tienen los siguientes saldos: Materia Prima directa | S/. 500 (50 kg.) | Materia Prima Indirecta | S/. 150 ( 50 kg ) | Productos en Proceso | S/. 1,000 | Productos Terminados | S/. 10,000 |

* El 2 de marzo se compró lo siguiente: * Materia Prima directa: 600 kg por S/. 6,000 * Materia prima indirecta: 50 kg por S/. 150
La compra de insumos se pagó al contado.

* El 4 de marzo, se recibió un pedido del Sr. G. Colina, el mejor cliente de la empresa, quien compró buzos al crédito por un valor de S/. 15,000. El costo de ventas fue el 30% del valor de la venta. * El día 6 de marzo, se devolvió al proveedor 20 kg. de materia prima directa de la última compra, ya que se encontró que tenía algunas fallas. El proveedor emitió una nota de crédito para que se pueda utilizar el dinero en una compra futura. * El 14 de marzo se registró el gasto mensual por alquiler del local de la empresa. Se sabe que este alquiler ha sido pagado por adelantado y que la amortización mensual es de S/. 2,500. La distribución es de 30% administración y 70% planta. * El 15 de cada mes se pagan los sueldos de los trabajadores de la planta. La empresa cuenta con 4 operarios que trabajan confeccionando los buzos. A cada uno se les paga S/.1,100. * El 16 de marzo para no quedarse sin productos que ofrecer, el área de producción solicitó las siguientes materiales para producir buzos: * 400 kg de Materia Prima Directa * 60 kg de Materia Prima Indirecta * El 17 de marzo, debido a un exceso del pedido de materiales, el área de producción devolvió al almacén 20 kg de materia prima directa y 10 kg de materia prima indirecta. * El 20 de marzo se pagó la planilla de administración. Se cuenta con una secretaria y una administradora. A cada uno de ellos se les paga S/.1,000 y S/.2,500 respectivamente. Se sabe que la secretaria, le debía a la empresa S/.250 por un préstamo que se le había dado a comienzos del mes. Se le descontó el préstamo en el pago de este mes. * El 21 de marzo se conoce que la tasa del CIF aplicado es de 80% de los costos directos, es decir del total de la Materia Prima directa y la Mano de Obra directa del mes. * El 23 de marzo se incurrió en gastos de publicidad del mes. Se pagó al contado el gasto, que asciende a S/.3000. * El 25 de marzo llegó el recibo de pago de luz, agua y teléfono. Se pagó por este concepto 1,000. Además, se sabe que la planta utiliza el 80% y la oficina el 20%. * A fin de mes se pagó la planilla de los auxiliares de la planta. Se cuenta con un vigilante y un supervisor de planta, por un monto total de S/. 2,550. * Se conoce que la empresa cuenta con los siguientes gastos y su respectiva distribución: Concepto | Monto | Oficina | Planta | Depreciación de muebles y enseres | S/. 500 | 80% | 20% | Depreciación maquinaria y equipos | S/. 200 | 10% | 90% |

* Se terminaron productos en proceso por S/.10,000 y se vendieron al contado productos terminados por un monto de S/.40,000 y cuyo costo representa el 30% de la venta.

Información Adicional: * Cualquier sobre o sub aplicación deberá ser ajustada contra el IFPP, IFPT y el Costo de Ventas. * Tasa del Impuesto a la Renta : 30%

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