datosPERIODOENEROJUNIO20121saldo de caja150,000.00

2Saldo Clientes12/31/11125,000.000.50febreroVentas Nov.120,000.00Ventas Dic.130,000.00

3Saldo Proveedores12/31/11Compras Nov.60,000.00Compras Dic.50,000.00

4Ganancias No Distriuidas12/31/11

5Ventas Estimadas 2012Enero Junio

Enero16,000.00Febrero17,500.00Marzo18,000.00Abril20,000.00Mayo21,000.00Junio24,000.00116,500.006Compras Estimadas 2012Enero Junio

Enero0.60Febrero0.70Marzo0.80Abril0.65Mayo0.70Junio0.55

7POLITICA DE VENTASCONTADO40%CREDITO 30 DIAS30%CREDITO 60 DIAS20%CREDITO 90 DIAS0.108POLITICA DE COMPRASCONTADO10%CREDITO 30 DIAS30%CREDITO 60 DIAS60%

9Prestamo BancarioJan-12300,000.00Amortizacin Trimestral50,000.00tasa de interes20%

10Pago de Dividendos mensualS/ Ganancias no distribuidas0.0

11Gastos de AdministracionanualSueldos240,000.00120,000.002000022000126000Alquileres84,000.0042,000.007000Mantenimiento24,000.0012,000.002000Electricidad12,000.006,000.001000Papeleria36,000.0018,000.003000Prestaciones42%0.00.0gastos generales60,000.0030,000.005,000.0012suscripciones12,000.006,000.001,000.00

Gastos de Ventaanualcomisiones0.05anuales149,750.0074,875.0012,479.17prestaciones sobre venta42%s. ventas1257900628950104825Publicidad1.00%s. ventas1,165.0013varios venta0.01anuales16,150.008,075.001,345.83

14

15Maquinaria180,000.000.2036000144,000.002,400.00mensuales

Iva de Diciembre 20128,000.00

IGSS de Diciembre 20115,000.002,500.00

energia electrica1,800.001,000.00

integracion VtasEMPRESA PUBLICIDAD S.A.CEDULA No. 1INTEGRACIN DE VENTASCONTADOCRDITO 30 DIASCRDITO 60 DIASCREDITO 90 DIASTOTAL CRDITOIVAMESESVENTAS40%30%60%10%100%12%

ENEROQ160,000.00Q64,000.00Q48,000.00Q96,000.00Q16,000.00Q208,000.00Q24,960.00FEBREROQ210,000.00Q84,000.00Q63,000.00Q126,000.00Q21,000.00Q273,000.00Q32,760.00MARZOQ270,000.00Q108,000.00Q81,000.00Q162,000.00Q27,000.00Q351,000.00Q42,120.00ABRILQ300,000.00Q120,000.00Q90,000.00Q180,000.00Q30,000.00Q390,000.00Q46,800.00MAYOQ315,000.00Q126,000.00Q94,500.00Q189,000.00Q31,500.00Q409,500.00Q49,140.00JUNIOQ360,000.00Q144,000.00Q108,000.00Q216,000.00Q36,000.00Q468,000.00Q56,160.00TOTALQ1,615,000.00Q646,000.00Q484,500.00Q969,000.00Q2,099,500.00Q251,940.00

cxcobrarINTEGRACION DE CUENTAS POR COBRARDIASDIAS30%20%10%NOVIEMBRE120,000.003036,000.006024,000.009012,000.00DICIEMBRE130,000.003039,000.006026,000.009013,000.00MESESEneroFebreroMarzoAbrilMayoJunioTOTALESNoviembre24,000.006,000.0030,000.00Diciembre39,000.0013,000.0013,000.0065,000.00Q160,000.00Enero48,000.0032,000.0016,000.0096,000.00Q210,000.00Febrero63,000.0042,000.0021,000.00126,000.00Q270,000.00Marzo81,000.0054,000.0027,000.00162,000.00Q300,000.00Abril90,000.0060,000.00150,000.00Q315,000.00Mayo94,500.0094,500.00Q360,000.00Junio0.0116,500.000.063,000.0067,000.00108,000.00139,000.00165,000.00181,500.00723,500.00

3600001080007200036000documentos descontados21600010%comision21600

COMPRASINTEGRACION DE COMPRAS30 DIAS60 DIASTOTALCONTADOCREDITOCREDITOCREDITOIVACOMPRAS10%30%60%90%12%ENERO96,000.009,600.0028,800.0057,600.0086,400.0011,520.00FEBRERO147,000.0014,700.0044,100.0088,200.00132,300.0017,640.00MARZO216,000.0021,600.0064,800.00129,600.00194,400.0025,920.00ABRIL195,000.0019,500.0058,500.00117,000.00175,500.0023,400.00MAYO220,500.0022,050.0066,150.00132,300.00198,450.0026,460.00JUNIO198,000.0019,800.0059,400.00118,800.00178,200.0023,760.00

1,072,500.00107,250.00321,750.00643,500.00965,250.00128,700.00

cxpagarINTEGRACION DE CUENTAS POR PAGAR30%60%NOVIEMBRE60,000.003018,000.006036,000.00DICIEMBRE50,000.003015,000.006030,000.00MESESEneroFebreroMarzoAbrilMayoJunioTOTALESNoviembre36,000.0036,000.00Diciembre15,000.0015,000.0096,000.00Enero30,000.0030,000.00147,000.00Febrero28,800.0057,600.0086,400.00216,000.00Marzo44,100.0088,200.00194,400.00195,000.00Abril64,800.00129,600.00194,400.00220,500.00Mayo58,500.00117,000.00175,500.00198,000.00Junio66,150.0066,150.000.051,000.0058,800.00101,700.00153,000.00188,100.00183,150.00797,850.00

INT.IVAENEROFEBREROMARZOABRILMAYOJUNIOTOTALIva Compras11,520.0017,640.0025,920.0023,400.0026,460.0023,760.00128,700.00Iva VentasQ19,200.00Q25,200.00Q32,400.00Q36,000.00Q37,800.00Q43,200.00193,800.00

PAGO SAT7,680.007,560.006,480.0012,600.0011,340.0019,440.0065,100.00

SALDO 378003780037800378003780037800DICIEMBRE43,200.004320043200432004320043200

INTGTOS_VENTAGASTOS DE VENTAENEROFEBREROMARZOABRILMAYOJUNIOTOTAL

SUELDOS0.00.00.00.00.00.00.05%COMISIONES8,000.0010,500.0013,500.0015,000.0015,750.0018,000.0080,750.000%Prestaciones s/ventas1publicidad16,000.0017,500.0018,000.0020,000.0021,000.0024,000.00116,500.001.00%VARIOS1,600.002,100.002,700.003,000.003,150.003,600.0016,150.00

25,600.0030,100.0034,200.0038,000.0039,900.0045,600.00213,400.00

VENTASQ160,000.00Q210,000.00Q270,000.00Q300,000.00Q315,000.00Q360,000.00

UNIDADES16,000.0017,500.0018,000.0020,000.0021,000.0024,000.00

INT.GTOS_ADMONGASTOS DE ADMNISTRACIONENEROFEBREROMARZOABRILMAYOJUNIOTOTAL

SUELDOS20,000.0020,000.0020,000.0022,000.0022,000.0022,000.00126,000.00ALQUILERES7,000.007,000.007,000.007,000.007,000.007,000.0042,000.00MANTENIMIENTO2,000.002,000.002,000.002,000.002,000.002,000.0012,000.00ELECTICIDAD1,000.001,000.001,000.001,000.001,000.001,000.006,000.00Papeleria3,000.003,000.003,000.003,000.003,000.003,000.0018,000.00Prestaciones0.00.00.00.00.00.00.0gastos generales5,000.005,000.005,000.005,000.005,000.005,000.0030,000.00suscripciones1,000.001,000.001,000.001,000.001,000.001,000.006,000.0039,000.0039,000.0039,000.0041,000.0041,000.0041,000.00240,000.00

IGGSCUOTA LABORAL12.67%4.83%IGSS LABORALENEROFEBREROMARZOABRILMAYOJUNIOTOTALSUELDOS VENTAS0.00.00.00.00.00.00.0SUELDOS ADMON20,000.0020,000.0020,000.0022,000.0022,000.0022,000.00126,000.00COMISIONES VTA8,000.0010,500.0013,500.0015,000.0015,750.0018,000.0080,750.000.0SUB TOTAL28,000.0030,500.0033,500.0037,000.0037,750.0040,000.00206,750.000.0CUOTA PATRONAL3,547.603,864.354,244.454,687.904,782.935,068.0026,195.23RETECION LABORAL1,352.401,473.151,618.051,787.101,823.331,932.009,986.03TOTAL3,547.603,864.354,244.454,687.904,782.935,068.0026,195.23

maquinaria20%MESESVALOR ORIGINALAMORTIZACIONSALDOINTERESES18000036000DIASDIASENERO180,000.002,400.00177,600.003,000.003,057.533031FEBRERO180,000.002,400.00177,600.003,000.002,761.643028MARZO180,000.002,400.00177,600.003,000.003,057.533031ABRIL177,600.002,400.00175,200.002,960.002,919.453030MAYO175,200.002,400.00172,800.002,920.002,976.003031JUNIO172,800.002,400.00170,400.002,880.002,840.553030

17,760.0017,612.71147.29

ptmo20%MESESVALOR ORIGINALAMORTIZACIONSALDOINTERESESDIASDIASENERO300,000.00300,000.005,000.005,095.893031FEBRERO300,000.00300,000.005,000.004,602.743028MARZO300,000.0050,000.00250,000.005,000.005,095.893031ABRIL250,000.00250,000.004,166.674,109.593030MAYO250,000.00250,000.004,166.674,246.583031JUNIO250,000.0050,000.00200,000.004,166.674,109.593030

27,500.0027,260.27239.73

FLUJO DE CAJAEMPRESA SEBASTIAN, S.A.ENERO A JUNIOFLUJO DE CAJAMESESENEROFEBREROMARZOABRILMAYOJUNIOTOTALINGRESOS

Ventas al ContadoQ64,000.00Q84,000.00Q108,000.00Q120,000.00Q126,000.00Q144,000.00646,000.00Cobros63,000.0067,000.00108,000.00139,000.00165,000.00181,500.00723,500.00Iva Debito19,200.0025,200.0032,400.0036,000.0037,800.0043,200.00193,800.00Descuento de Documentos216,000.00216,000.00Total Ingresos146,200.00176,200.00248,400.00295,000.00328,800.00584,700.001,779,300.00

EGRESOS

Compras al Contado9,600.0014,700.0021,600.0019,500.0022,050.0019,800.00107,250.00Pago Proveedores51,000.0058,800.00101,700.00153,000.00188,100.00183,150.00735,750.00Iva Crdito11,520.0017,640.0025,920.0023,400.0026,460.0023,760.00128,700.00Gastos de Venta25,600.0030,100.0034,200.0038,000.0039,900.0045,600.00213,400.00Gastos de Admn39,800.0039,000.0039,000.0041,000.0041,000.0041,000.00240,800.00Cuota IGSS2,500.003,547.603,864.354,244.454,687.904,782.9323,627.23IVA por Pagar8,000.007,680.007,560.006,480.0012,600.0011,340.0053,660.00Amortizacion Prestamo50,000.0050,000.00100,000.00Gastos Financieros5,095.894,602.745,095.894,109.594,246.584,109.5927,260.27comisiones21,600.0021,600.00enganche de maquinaria36,000.002,400.002,400.002,400.002,400.002,400.0048,000.00Total Egresos189,115.89178,470.34291,340.24292,134.04341,444.48407,542.511,700,047.50

Diferencia42,915.89-2,270.34-42,940.242,865.96-12,644.48177,157.4979,252.50513,165.00433,912.50229,252.50CONCEPTOENEROFEBREROMARZOABRILMAYOJUNIO

SALDO ANTERIOR150,000.00192,915.89190,645.55147,705.31150,571.27137,926.80

FLUJO DEL MES42,915.89-2,270.34-42,940.242,865.96-12,644.48177,157.49

SALDO FINAL192,915.89190,645.55147,705.31150,571.27137,926.80315,084.28

SALDO ANTERIORQ150,000.00

+INGRESOSQ1,779,300.00-EGRESOS-Q1,700,047.50

SUB TOTALQ229,252.50

-PAGO DIVIDENDOSQ0.00

SALDO FINALQ229,252.50

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