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Activos = Pasivo + Capital contable Dinero + Tierra Pagar Acciones ordinarias Ganancias retenidas Cuenta afectada Saldos $ 2,000 + $ 12,000 = ps +

  • Activos = Pasivo + Capital contable
    Dinero + Tierra Pagar Acciones ordinarias Ganancias retenidas Cuenta afectada
    Saldos $ 2,000 + $ 12,000 = ps + $ 6,000 + $ 8,000
    1 $ 30,000 + = + $ 30,000 +
    2 + = + +
    3 + = + +
    4 + = + +
    5 + = + +
    6 + = + +
    7 + = + +
    8 + = + +
    Totales + = + +

    Transacciones de la empresa durante el perodo contable:
    1. Efectivo adquirido de la emisin de acciones ordinarias. $30,000
    2. Pag en efectivo una porcin de tierra. $12,000
    3. Dinero en efectivo prestado para pagar ms tarde. $10,000
    4. Prestacin de servicios profesionales que fueron pagados en efectivo. $20,000
    5. Pag el gasto de alquiler en efectivo. $1,000
    6. Pag los gastos de operacin en efectivo. $15,000
    7. Pag los dividendos a los accionistas en efectivo. $2,000
    8. Determinado el valor justo de mercado de la porcin de tierra ha aumentado. $12,700

    Acciones a tomar:
    1. Registrar las transacciones.
    2. Identificar las cuentas afectadas.
    3. Preparar la Declaracin de la Renta
    4. Preparar el Estado de Cambios en el Capital Contable
    5. Preparar el Balance General

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