Ejercicio 1.

Libro Diario.
No. 01/04/2021. Debe. Haber.
1 Bancos Q.100,000.00
2 Capital Q.100,000.00
Q.100,000.00 Q.100.000.00
02/04/2021.
3 Mercaderías Q.20,000.00
1 Bancos Q.20,000.00
Q.20,000.00 Q.20,000.00
03/04/2021.
3 Mercaderías Q.30,000.00
4 Deudas por Compras Q.30,000.00
Q.30,000.00 Q.30,000.00
04/04/2021.
5 Equipos Informáticos Q.2,000.00
6 Mobiliario Q.2,000.00
1 Bancos Q.4,000.00
Q.4,000.00 Q.4,000.00

05/04/2021.
4 Deudas por Compras Q.30,000.00
1 Bancos Q.30,000.00
Q.30,000.00 Q.30,000.00
06/04/2021.
7 Construcciones Q.150,000.00
2 Capital Q.150,000.00
Q.150,000.00 Q.150,000.00

Libro Mayor.
Bancos.
Q.100,000.00 Q.20,000.00
Q.30,000.00
Q.4,000.00
Q.46,000.00

Capital.
Q.100,000.00
Q.150,000.00
Q.250,000.00
 Mercaderías.
Q.20,000.00
Q.30,000.00
Q.50,000.00

Deudas por Compras.

Equipos Informáticos.
Q.2,000.00
Q.2,000.00

Mobiliario.
Q.2,000.00
Q.2,000.00

Construcciones.
Q.150,000.00
Q.150,000.00

Balance.
Cuentas. Debe. Haber. Deudor.
Bancos Q.100,000.00 Q.54,000.00 Q.46,000.00
Capital Q.250,000.00
Mercaderías Q.50,000.00 Q.50,000.00
Deudas por Compras Q.30,000.00 Q.30,000.00
Equipos Informáticos Q.2,000.00 Q.2,000.00
Mobiliario Q.2,000.00 Q.2,000.00
Construcciones Q.150,000.00 Q.150,000.00
 Totales. Q.334,000.00 Q.334,000.00 Q.250,000.00
Ejercicio 2. Libro Diario.
No. 01/04/2021. Debe. Haber.
1 Construcciones Q.60,000.00
2 Bancos Q.10,000.00
3 Caja Q.1,000.00
4 Capital Q.71,000.00
Q.71,000.00 Q.71,000.00
02/04/2021.
5 Deposito a Plazo Q.2,000.00
2 Bancos Q.2,000.00
Q.2,000.00 Q.2,000.00
03/04/2021.
6 Mercaderías Q.3,000.00
2 Bancos Q.1,000.00
7 Proveedores Q.2,000.00
Q.3,000.00 Q.3,000.00
04/04/2021.
8 Inversiones Financieras Q.800.00
2 Bancos Q.800.00
Q.800.00 Q.800.00
05/04/2021.
9 Elementos de Transporte Q.300.00
4 Capital Q.300.00
Q.300.00 Q.300.00
Libro Mayor.
Construcciones.
Q.60,000.00

Q.60,000.00

Deposito a Plazo.
Q.2,000.00

Q.2,000.00

Bancos.
Q.10,000.00 Q.2,000.00
Q.1,000.00
Q.800.00
Q.6,200.00
 Mercaderías.
Q.3,000.00

Q.3,000.00

Elementos de Transporte.
Q.300.00
Q.300.00

Caja.
Q.1,000.00

Q.1,000.00

Capital.
Q.71,000.00
Q.71,300.00 Q.300.00

Proveedores.
Q.2,000.00

Q.2,000.00

Inversiones Financieras.
Q.300.00
Q.500.00
Q.800.00

Balance.
Cuentas. Debe. Haber. Deudor.
Construcciones Q.60,000.00 Q.60,000.00
Mercaderías Q.3,000.00 Q.3,000.00
Capital Q.71,300.00
Bancos Q.10,000.00 Q.3,800.00 Q.6,200.00
Caja Q.1,000.00 Q.1,000.00
Proveedores Q.2,000.00
Elementos de Transporte Q.300.00 Q.300.00
Deposito a Plazo Q.2,000.00 Q.2,000.00
Inversiones Financieras Q.800.00 Q.800.00
Totales. Q.77,100.00 Q.77,100.00 Q.73,300.00
Ejercicio 3. Libro Diario.
No. 01/04/2021. Debe. Haber.
1 Bancos Q.40,000.00
2 Capital Q.40,000.00
Q.40,000.00 Q.40,000.00

02/04/2021.
3 Equipos Informáticos Q.3,000.00
4 Aplicaciones Informáticas Q.1,000.00
5 Deudas Q.2,000.00
1 Bancos Q.2,000.00
Q.4,000.00 Q.4,000.00
03/04/2021.
6 Mobiliario Q.500.00
5 Deudas Q.500.00
Q.500.00 Q.500.00
04/04/2021.
1 Bancos Q.50,000.00
7 Deudas con Entidades de Crédito Q.50,000.00
Q.50,000.00 Q.50,000.00
05/04/2021.
5 Deudas Q.500.00
1 Bancos Q.500.00
Q.500.00 Q.500.00
06/04/2021.
8 Elementos de Transporte Q.40,000.00
1 Bancos Q.40,000.00
Q.40,000.00 Q.40,000.00
07/04/2021.
9 Mercaderías Q.13,000.00
1 Bancos Q.10,000.00
10 Proveedores Q.3,000.00
Q.13,000.00 Q.13,000.00
08/04/2021.
11 Inversiones Financieras Q.8,000.00
1 Bancos Q.8,000.00
Q.8,000.00 Q.8,000.00
Libro Mayor.
Equipos Informáticos.
Q.3,000.00

Q.3,000.00
 Inversiones Financieras.
Q.8,000.00

Q.8,000.00

Bancos.
Q.40,000.00 Q.2,000.00
Q.50,000.00 Q.500.00
Q.40,000.00
Q.10,000.00
Q.8,000.00
Q.29,500.00

Mercaderías.
Q.13,000.00
Q.13,000.00

Aplicaciones Informáticas.
Q.1,000.00
Q.1,000.00

Elementos de Transporte.
Q.40,000.00
Q.40,000.00

Mobiliario.
Q.500.00 Q.500.00
Q.0.00

Deudas.
Q.500.00 Q.500.00
Q.2,000.00
Q.2,000.00
 Capital.
Q.40,000.00

Q.40,000.00

Proveedores.
Q.3,000.00

Q.3,000.00

Deudas con Entidades de Crédito.

Q.50,000.00
Balance.
Cuentas. Debe. Haber. Deudor.
Elementos de Transporte Q.40,000.00 Q.40,000.00
Equipos Informáticos Q.3,000.00 Q.3,000.00
Aplicaciones Informáticas Q.1,000.00 Q.1,000.00
Mercaderías Q.13,000.00 Q.13,000.00
Inversiones Financieras Q.8,000.00 Q.8,000.00
Bancos Q.90,000.00 Q.60,500.00 Q.29,500.00
Capital Q.40,000.00
Proveedores Q.3,000.00
Deudas Q.500.00 Q.2,500.00
Deudas Entidades Credito Q.50,000.00
Mobiliario Q.500.00 Q.500.00
Totales. Q.156,000.00 Q.156,000.00 Q.95,000.00
 Acreedor.

Q.250,000.00

Q.0.00
Q.250,000.00
Acreedor.

Q.71,300.00

Q.2,000.00
Q.73,300.00
Acreedor.

Q.40,000.00
Q.3,000.00
Q.2,000.00
Q.50,000.00

Q.95,000.00