Ifrs situacion 2

8/15/2019 Ifrs situacion 2

1/72

1 CAPITAL DEFINIDO POR LA SOCIEDAD

Socios

ARON CASTRO VALDES $ 8,000,000

MAXIMILIANO PEREZ SOTO $ 8,000,000

Capital

Cop!o"ti#o


2/72

R"c!sos E%t"!a#os a la &!a #" la "sc!it!a p'(lica

MA)*INA ENVASADORA $+000000$0

MA)*INA ETI)*ETADORA $-00000DINERO EN EFECTIVO $+.00000

$ 1,+00,000

Capital

P"%#i"%t"


3/72

cop!a caio%"ta

%"to i/a total

1-,+0,0.- -,2.,28 1,000,000

a!!i"%#o local co"!cial 10 "s"s

-,100,000 -10,000

cop!a "!ca#"!ia%"to i/a (!to 03 0 #ias4,000,000 1,0,000 8,0,000 .,1+,000

(ol"ta 5o%o!a!ia


4/72

03 +0 #ias.,1+,000


5/72


6/72

&eta""e

1-,+0,0.- -,2.,28 1,000,000 cop!a /"5iclo 103 co%ta#o 100000 4,000,000 1,0,000 8,0,000 cop!a #s 03 0 #ias .1+000 800,000 1-,000 2-,000 "(l"s = til"s 03 0 #ias .4+000

4,800,000 1,.8-,000 2,-8-,000

4,800,000 1,.8-,000 2,-8-,000

e!ta Neta &eta""e

4,000,000 1,0,000 8,0,000 /ta "!ca#"!ia 803 co%ta#o +++.000 2,+0,000 1,448,.00 11,18,.00 /ta "!ca#"!ia 803 co%ta#o 82104-0

1+,+0,000 ,108,.00 12,.+8,.00

CompraNeta

I( Cr)ditoF

Compra$ruta

I( &)bitoF

e!ta $ruta


7/72

203 c!"#ito 10000003 +0 #ias .1+00003 +0 #ias .4+000

1+++000---4+80

20' *0dias


8/72

Libro de Compra mes de (+O%,O 2015

Fecha N° Factura Proveedor Rut

86+6-01+ .0 li(!"!>a SA 1-000111:86-06-01+ 800 ctc sa +4---000:86-.6-01+ Vi!t"? li9i#os i%#st!ial"s SA 444440

S( Total

Total

Libro de e!ta mes de (+O%,O 2015

Fecha N° Factura C"ie!te Rut

861+6-01+ Sp"! "co%o SA 201-0110:86-+6-01+ . sp"! sa%ta isa("l +40001-10

Total


9/72


10/72

4000003 +0 #ias 40000

20' *0 dias

-.12-024800


11/72



26-6-01+ -00li9i#os i%#st!ial"s #" as"o s! SA 284842800

S( Total

2606-01+ -.0 li9i#os i%#st!ial"s #" as"o s! SA

Total



26-+6-01+ sp"! sa%ta isa("l sa +40001-10

Total


12/72

&eta""e

,200,000 4.1,000 .,+.1,000 cop!a #s --000 --000

,200,000 4.1,000 .,+.1,000

-0,000 28,800 +18,800 %ota c!"#ito

,80,000 +.-,-00 .,0--,-00

&eta""e

8,.00,000 1,2+,000 2,22+,000 /ta "!ca#"! 422+800 1222-00

8,.00,000 1,2+,000 2,22+,000

CompraNeta

I( Cr)ditoF

Compra$ruta

50' *0dias

50' .0dias

e!taNeta

I( &)bitoF

e!ta$ruta

-0'co!tado

20' *0dias


13/72



106-+6-01+ -40 A7as a%#i%as SA 44-1-00106-46-01+ 200 ctc SA +4---000:106-86-01+ -800li9i#os i%#st!ial"s #" as"o S! SA 284842800

S( Total

Total



Total


14/72

&eta""e

-0,000 .4,00 -24,00 7astos (asicos180,000 .,-00 -1.,-00 7astos (asicos

,04-,000 8,+80 ,+,+80 cop!a #s 18-48.0 1,8-4,8.0

,0-,000 ++,80 .,1+4,80

&eta""e

CompraNeta

I( Cr)ditoF

Compra$ruta

50' *0dias

50' /0dias

e!taNeta

I( &)bitoF

e!ta$ruta


15/72



S( Total

Total


Fecha N° Factura C"ie!te Rut e!ta Neta

11606-01+ +/i!7i%ia lt#a 2111---0 1-,+00,000 -,2.,000

Total 1-,+00,000 -,2.,000

CompraNeta

I( Cr)ditoF

I( &)bitoF


16/72

&eta""e

&eta""e

1.,22.,000 /ta #s 1122-00 -228800

1.,22.,000

Compra$ruta

e!ta $ruta-0'

co!tado20' *0

di(%


17/72


18/72


19/72

Libro de Compra mes de &ICI47$R4 2015


1-6-46-01+ 1000 ctc SA +4---000: -20,0001-6-26-01+ .0 c5il" l"asi%7 28000+++2 100,000

S( Total 20,000

Total

Libro de e!ta mes de &ICI47$R4 2015


1-6-86-01+ 4 sp"! sa%ta isa("l SA +40001-10 .,-0,000

Total .,-0,000

CompraNeta

e!taNeta


20/72

&eta""e

,100 .,100 7astos (asicos 12,000 112,000 l"asi%7 t"!c"!a cota

4.,100 .+.,100

&eta""e

1,--,00 ,.8-,00 /ta #s .8+000 102+00

1,--,00 ,.8-,00

I( Cr)ditoF

Compra$ruta

I( &)bitoF

e!ta$ruta

-0'co!tado

20' *0dias


21/72


22/72


23/72

Libro &iario mes de 2015

F"c5a NB C"%tas D"("

8919201. 1 cta pa!ticla! socio a!o% cast!o /3.0030001 cta pa!ticla! socio a? P"!"< +,.00,0001 capital1 X

1l - a9i%a!ia "%/asa#o!a +,000,000- a9i%a!ia "ti9"ta#o!a -,000,000- ca@a +,.00,000

- cta pa!ticla! socio a!o% cast!o- cta pa!ticla! a?p"!"< X

l VEIC*LO 1+,41,80 CAA C*ENTA X PA;AR L6P INTERESES

X 46106-01+ . (a%co ,000,000

.ca@a X

4616-01+ a!!i"%#o -,100,000 (a%co X

4606-01+ + ca@a +,++.,000+ cli"%t"s X


24/72

1- /"%tas X

0l 1 PPM 1+,+00

1 PPM ? pa7a! X

0l 1. costo /"%ta .,.00,0001. MERCADERIA

X 0l 1 o%o!a!ios -0,000

1 R"t"%ciH% #" s"7%#a

1 o%o!a!ios po! pa7a! X

+A7 1+ ac!""#o!"s 112,0001+ (a%co

X 1+A7 14 ca@a 2,+4,+80

14 cli"%t"s

X 861+6-01+ 18 (a%co 2,+4,+80

18 ca@a X

1+A7 12 ca@a ,20,-0012 cli"%t"s

X

1+A7 -0 (a%co ,20,-00-0 ca@a

X


25/72

- ACREEDORES X

0A7 -+ cli"%t"s 1+,88,+00

-+ i/a DF-+ /"%tas

X 0A7 -4 PPM 12,.00

-4 PPM ? pa7a! X

0A7 -8 costo /"%ta ,2,000

-8 MERCADERIA X

0A7 -2 7astos #" a!!i"%#o -10,000-2 (a%co

X 1-S"p 0 IVA D(ito Fiscal 1,2+,000

0 IVA C!#ito Fiscal

0 PPM po! pa7a! 12,.000 a%co

X -+S"p 1 ca@a 4,22+,800

1 cli"%t"s X

-+S"p - (a%co 4,22+,800

- ca@a X

26-+6-01+ ca@a ,14,4-0


26/72

2 PROVEEDORES X

0S"p .0 cli"%t"s 2,22+,000

.0 i/a #

.0 /"%tas X

0S"p .1 PPM 8.,000.1 PPM ? pa7a!

X 0S"p .- costo /"%ta -,.40,000

.- MERCADERIA X

0S"p . 7astos #" a!!i"%#o -10,000. (a%co

X 1Oct .. ca@a 1,222,-00

.. cli"%t"s

X 1Oct . (a%co 1,222,-00

. ca@a X

1-Oct .+ JVA A FAVOR ++,80.+ PPM po! pa7a! 8.,000.+ a%co

X .4 acti/o l"asi%7 441,21.4 o(li7acio%"s l"asi%7


27/72

0Oct . INVERSIONES ASOCIADAS 2,.0,000. ANCO

X

0Oct ACTIVO FINANCIERO .,000,000 ;ASTOS COMISION -,000 IVA CF +,080 ANCO

X + "!ca#"!iA ,04-,000+ 7astos (asicos .0,000

+ IVA CF ++,80+ p!o/""#o!"s+ ac!""#o!"s

X 0No/ 4 ca@a 11,22,-00

4 cli"%t"s X

0No/ 8 (a%co 11,22,-008 ca@a

X 2 o(li7acio%"s l"asi%7 2.,42 i%t"!"s ,.-2 (a%co

X

0No/ +0 C*ENTA X PA;AR L6P 1,+4+0 INTERES 112,8+0 ANCO


28/72

++ i/a # ++ /"%tas

X

+4 PPM 1-+,000+4 PPM ? pa7a!

X +8 costo /"%ta ,40,000+8 MERCADERIA

X 10D"c +2 AFP po! pa7a! .,12

+2 I%sti #" Sal# po! Pa7a! --,+4+2 S #" C"sa%t>a po! Pa7a! 41,841+2 (a%co

X 1-D"c 40 IVA D(ito Fiscal -,2.,000

40 PPM po! pa7a! 1-+,00040 a%co

X -8D"c 41 ca@a .,8+,000

41 cli"%t"s X

-8D"c 4- (a%co .,8+,0004- ca@a

X

4 R"%"!acio%"s -,81,-84 Apo!t" Pat!o%al 10,2.84 AFP po! pa7a!


29/72

42 ANCO ,.00,00042 CAA

X

80 C*ENTA PARTIC*LAR SOCIO ARON 1,00,00080 C*ENTA PARTIC*LAR SOCIO MAX +00,00080 ANCO

X 81 COSTO VENTA 1,-0,0008- MERCADERIA

XK

8 o(li7acio%"s l"asi%7 2,-8 i%t"!"s .,++88 (a%co

X 8. #"p!"ciacio% 1,4+,--.8. #"p!"ciacio% acola#a

X

8 ;ASTOS ASICOS -20,0008 LEASIN; 100,0008 IVA CF 4.,1008 IMP*ESTO *NICO8 ACREEDORES

X 8+ P!stao a%ca!io L6P .,1,42

8+ P!stao a%ca!io C6P8+ I%t"!s #i"!i#o C6P 810,0008+ I%t"!s Di"!i#o L6P


30/72

Total 8,..+,-00


31/72

a("! ;losa

I%iciaciH% #" Acti/i#a#"s ,s"7'% "sc!it!a p'(lica +03 I%iciaciH% #" Acti/i#a#"s ,s"7'% "sc!it!a p'(lica .03

1+,000,000 I%iciaciH% #" Acti/i#a#"s ,s"7'% "sc!it!a p'(lica

Apo!t" "%t"!a#o po! lo socios s"7'% lo #"cla!a#o Esc!it!a PApo!t" "%t"!a#o po! lo socios s"7'% lo #"cla!a#o Esc!it!a PApo!t" "%t"!a#o po! lo socios s"7'% lo #"cla!a#o Esc!it!a P

8,000,000 Apo!t" "%t"!a#o po! lo socios s"7'% lo #"cla!a#o Esc!it!a P+,.00,000 Apo!t" "%t"!a#o po! lo socios s"7'% lo #"cla!a#o Esc!it!a P

cop!a /"5iclo act 001,00,000 cop!a /"5iclo act 00 pa7o 103 co%ta#o

1,00,000 cop!a /"5iclo act 001,41,80 cop!a /"5iclo act 00

ap"!t!a cta co!!i"%t" (co c5il",000,000 ap"!t!a cta co!!i"%t" (co c5il"

a!!i"%#o local co"!cial ? 10 "s"s, c5"9" NB1-,100,000 a!!i"%#o local co"!cial ? 10 "s"s, c5"9" NB1

R"ca#aciH% #"l 80 3 #" /ta "% ""cti/o, Fact!a NB1+,++.,000 R"ca#aciH% #"l 80 3 #" /ta "% ""cti/o, Fact!a NB1


32/72

1+,+0,000 c"%t!ali


33/72

-1.,-00 c"%t!ali


34/72

.,+.1,000 c"%t!ali


35/72

a#9isicio% #"l 203 "p!"sa co"!cial /i!7i%ia, c5"9" NB12 2,.0,000 a#9isicio% #"l 203 "p!"sa co"!cial /i!7i%ia, c5"9" NB12

cop!a #" 1000 accio%%"s, c5"9" NB-0cop!a #" 1000 accio%%"s, c5"9" NB-0cop!a #" 1000 accio%%"s, c5"9" NB-0

.,08,080 cop!a #" 1000 accio%%"s, c5"9" NB-0

c"%t!ali


36/72

-,2.,000 c"%t!ali


37/72

,.00,000

R"ti!o Socios a?iilia%o C5"9" NB . -,100,000 R"ti!o Socios C5"9" NB = NB . !"sp"cti/a"%t"

C"%t!ali


38/72

8,..+,-0


39/72

1 R"s"% Fo!la!io -2 D"cla!a#o "l "s #" #ici"(!" , co!!"spo%#i"%t" a %o/i"(!

Ca%ti#a# #"

IVA D(ito Fiscal ,108,.00 -IVA C!#ito Fiscal 1,.8-,000 A pa7a! 1,+-+,.00PPM 103 1+,+00R"t"%ciH% #" s"7%#a -,000

Total a pa7a! 1,.4,800


40/72

-01#oc"%tos Fac


41/72

PERIODO CAPITAL INICIAL INTERES EFE VALOR C*OT AMORTIZACI CAPITAL FINA1 1,00,000 1,000 +,.2- 00,.2- 1-,222,08- 1-,222,08 1-2,22 +,.2- 0,.24 1-,.2.,011

1-,.2.,011 1-.,2.0 +,.2- 10,- 11,28,.2. 11,28,.2 112,8 +,.2- 1,+4 11,.+4,80- 11,.+4,80- 11.,+48 +,.2- -0,81. 10,2.+,288+ 10,2.+,288 102,.40 +,.2- -+,0-- 10,.-0,2++4 10,.-0,2++ 10.,-10 +,.2- 1,-8- 2,882,+88 2,882,+8 28,824 +,.2- +,2 2,,0882 2,,088 2,1 +,.2- .1,2+1 8,811,1-4

10 8,811,1-4 88,111 +,.2- .4,81 8,-+,4.+11 8,-+,4.+ 8-,+4 +,.2- -,8 4,410,82-1- 4,410,82- 44,102 +,.2- 8,8 4,1-,021 4,1-,02 41,- +,.2- +,2+4 +,88,.-1. +,88,.- +,88 +,.2- +2,+04 +,018,21 +,018,2 +0,182 +,.2- 4,0 ,..,+1+ ,..,+ .,.+ +,.2- 81,0+ .,8+-,4414 .,8+-,44 .8,+-+ +,.2- 8+,8++ .,-4,411

18 .,-4,411 .-,44 +,.2- 2-,4 ,+8-,24+12 ,+8-,24+ +,80 +,.2- 28,++- ,08.,1.-0 ,08.,1. 0,8. +,.2- +0.,+.2 -,.42,++-1 -,.42,++ -.,424 +,.2- +10,+2 1,8+8,2+2-- 1,8+8,2+2 18,+20 +,.2- +1+,80- 1,--,1+4- 1,--,1+4 1-,-- +,.2- +--,240 +-2,124-. +-2,124 +,-2- +,.2- +-2,-00


42/72

L


43/72

TALA DE AMORTIZACION OLI;ACION POR LEASIN;

CAPITAL INTERES

0831 $441,21 +14+ 28-. 100000 +481-4- +481-4 .- 2.4 100000 8- 8- .++8 2- 100000 .88--0. .88--0 20+ 2+02. 100000 2-1-+

2-1-+ 14 2+8+ 100000 -2-++ -2-+ -+- 24+8 100000 124+-4 124+- 181 28.12 100000 22-0+8 22-0+ 42. 22-0+ 100000 02

1011

1-

CAPITALAMORTIZAD

O

VALOR

C*OTA

CAPITAL

INSOL*TOC*OTA ALCONTADO


44/72

FECA V

OCT*RENOVIEMREDICIEMREENERO

FEREROMARZOARILMAGO

*NIO *LIOA;OSTO


45/72

Ac!""#o!"s

#"(" 5a("!1+ -2400 2-000 11 +-- -1.-00 -1.-00 - 112000 11400 4 .4+000 .+.100+- 2-00+ .4+000

1,+44,200 -,1.-,000.+.,100

a!!i"%#o#"(" 5a("!

-,100,000 .42

18-0-.

-,100,000 0 .-,100,000 2

4


46/72

48 1,-00,000

1,-00,000 01,-00,000

I%sti #" Sal# po! Pa7a!#"(" 5a("!

40 --+4 --+4 + -.--+- 4. +--,+4 .8

.2

+0+14+

--+4 +402+42+ 8..402

Ma9i%a!ia


47/72

441,000 1000

0

S #" C"sa%t>a po! Pa7a!#"(" 5a("!

40 41841 41841 + 8.24 4.41,841

41841 --81.01+-+2

#"p!"ciacio% #"p!"ciacio#"(" 5a("! #"(" 1,4+,--.


48/72

P!stao a%ca!io L6P ISION DE*DO#"(" 5a("! #"("

.,1,42

.142 0 0.142


49/72

ACTIVO FINANCIERO acti/o l"asi%7

#"(" 5a("! #"(" 5a("!.,000,000 .4 441,21

.,000,000 441,21.,000,000 441,21

a%co Ca@a#"(" 5a("! #"(" 5a("!

,000,000 -,100,000 - +,.00,000 1,00,000+,++.,000 --,000 10 + +,++.,000 ,000,0008,210,4-0 112,000 1+ 8 8,210,4-0 +,++.,0002,+4,+80 .4+,000 -- 14 2,+4,+80 8,210,4-0,20,-00 .,1+,000 - 12 ,20,-00 2,+4,+804,22+,800 +,.2- -. 1 4,22+,800 ,20,-00,14,4-0 -10,000 -2 ,14,4-0 4,22+,800

1,222,-00 2,-00 .. 1,222,-00 ,14,4-011,22,-00 +,.2- + 8 11,22,-00 1,222,-00.,8+,000 .,1+,000 4 4- .,8+,000 11,22,-00


50/72

1,++,000 -. 00,.2- 1,00,0001,08,-00 + 0,.24

4.2,80 .2 10,-

-,-2.,-1 +1 1,+4-,-0,000 4+ -0,81.

-,,01- 1,00,000+.,2.0,-0 8,840,0 10,2.+,288

INTERES INVERSIONES ASOCIADAS#"(" 5a("! #"(" 5a("!

1000 14180 . 2.00001-222 0000

+14+1181-.2.0111

.-01+-41128.2-11.+48018

.++8 1-800000 0+.0414 14180 1-800000

1111088

MATERIALES OFICINA M"!ca#"!ia


51/72

--000 +801.2 +801.2--8.0 -4+++801--8.0

VEIC*LO /"%tas#"(" 5a("! #"(" 5a("!

1+4180 1++000012.00008.00000

1-+00000

1+4180 0 0 1000001+4180 100000

acola#a #"t"!io!o #"l /alo! #s5a("! #"(" 5a("! 1,4+,--. .+1,000


52/72

RES INCORA ISION co%ta(l" ? VACACIO5a("! #"(" 5a("!

-0.,88 1,.0+,+12

-0.88. 1.0++12 0-0.88 1.0++12


53/72

AFP po! pa7a!

#"(" 5a("!40 .,12 .,12 +.,184 4..,12

.,12 1,0+-,4..,12

Capital

#"(" 5a("!. 1+,000,000 14 ,000,000 48218-0-

.. 0 12,000,0002 12,000,000


54/72

-2 -,100,000 10. -,100,000

-20,000

.,.20,000 0.,.20,000

;ASTOS COMISION#"(" 5a("!

+ -000 11-2+

4-10

-000 0 .+-000 41

M*ELES G *TILES


55/72

8.28-1 08.28-1

7astos #" a!!i"%#o#"(" 5a("!

1- -2 -10000-+ . -10000.0

+4

.-0000 0.-0000

DE*DORES INCORALES CIA X MAGOR#"(" 5a("! #"(" -0.,88 -00,000


56/72

*LTADO EN INVERSIONES VACACION#"(" 5a("! #"("

,0,000

0 0000 00000


57/72


58/72

--,000 --,000 1 1 -0,000

--,000 --,000 -0,000 0-0,000

IVA CF IVA DF#"(" 5a("! #"(" 5a("!

1.8-000 28800 8 -,+.8,+00114.-00 1,14.,-00 1,2+,0004.1000 +-,-00 -,2.,000

+080

++80 108.00 4.,100 -+.8+0012+000-2.000

+,+8,+00 24.4000108.00

.1.-4+0 12--00

--14+0

o(li7acio%"s l"asi%7 PPM


59/72

0 0000 -000 -0000000 0

IMP*ESTO *NICO I%t"!s #i"!i#o C6P#"(" 5a("! #"(" 5a("!

-8,.4 810,000

0 -8.+2024 810000 0-8.4

VALOR A INV LEASIN;5a("! #"(" 5a("!

100,000


60/72

S X PA;AR5a("!

1,.0+,+12

1.0++121.0++12


61/72


62/72

-10.+41

1--+.0+4


63/72


64/72


65/72

Cue!tas &)bitos Cr)ditos

Ac!""#o!"s 1,+44,200 -,1.-,000

ACTIVO FINANCIERO .,000,000 0acti/o l"asi%7 .,000,000 0AFP po! pa7a! .,12 1,0+-,4.Apo!t" Pat!o%al 2-,8.2 0a!!i"%#o -,100,000 0a%co +.2.0-0 ++1+42.2+Ca@a +8,.0,-0 ++,..0,-0

Capital 0 12,000,000CLi"%t"s +1,0.4,000 8,.0,-0Costo #" V"%ta 1,.+,000 0c"%ta o(li7a#a socio Ma?iilia%o 1,-00,000 0cta pa!ticla! a?p"!"< 8,+00,000 +,.00,000cta pa!ticla! socio a!o% cast!o 2,00,000 8,000,000C*ENTA OLI;ADA SOCIO ARON 1,800,000 ,.00,000

C*ENTA X PA;AR L6P -,,01- 1,00,0007astos (asicos .,.20,000 0o%o!a!ios po! pa7a! --,000 --,000o%o!a!ios -0,000 0I%sti #" Sal# po! Pa7a! --+4 +402++INTERES +.0414 14180INVERSIONES ASOCIADAS 1-800000 0

;ASTOS COMISION -000 0IVA CF .1.-4+0 12--00IVA DF ++8+00 24.4000


66/72

DE*DORES INCORALES -0.88 0;ANANCIA X MAGOR VALOR A INVERSION -00000 0LEASIN; 100000 0

I%t"!s Di"!i#o L6P 0 810000INVERSIONES EN ASOCIADAS 0000 0JVA A FAVOR ++80 0MAGOR VALOR DE INVERSION ACTIVO 0 -00000p"!#i#a ? !"/alo!i


67/72

%a"do I!ve!tario Resu"tado

&eudor (creedor (ctivos Pasivos Perdidas +a!a!cias


68/72


69/72

Cuadro (ctivo :o ;PP4<

F"c5a Cop!a NB,ipo de activo

4616-01+ 1 a9i%a "%/asa#o!a +,000,000 40,000

4616-01+ 1 a9i%a "ti9"ta#o!a -,000,000 -0,000466-01+ /"5iclo 1+,41,80 -,2,11

4606-01+ 1 M"(l"s til"s 800,000 1+0,000 Total -,1,80

Ca#!o acti/o l"asi%7

"c5a Cop!a NB tipo #" acti/o /alo! i%icial/i#a til ao

1Oct 1 "9ipo coptacio%al 441,21 + TOTAL 441,21

Cota ca%c"la#a -01

P!stao a%ca!io L6P I%t"!s Di"!i#o L6P

a"or decosto

&epreciaci=! (!ua"

R"clasi&caciH% #" c"%tas161-

1- cotas co%/"%cii"%to

-01+

Sal#o co%/"%cii"%toa as #" 1-"s"s

C


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Ifrs situacion 2

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