I.

La Panadería UAPA se dedica a la manufactura de pan, durante el mes de agosto tuvo los sigui

Panadería UAPA

1. El inventario final de Julio del 2017 era de 45,000 a un costo de 18.00

2. Se compraron 50,000 el 3 de agosto del 2017 a un costo de 16.50.
3. Se compraron 30,000 el 6 de agosto del 2017 a un costo de 16.50.
4. Producción solicito 110,000 lbs al almacén el día 7 de agosto 2017.
5. Se compraron 75,000 el 16 de agosto del 2017 a un costo de 16.00.
6. Producción solicito 105,000 lbs al almacén el día 17 de agosto 2017.
7. Se compraron 85,000 el 20 de agosto del 2017 a un costo de 17.00.
8. Se compraron 92,000 el 22 de agosto del 2017 a un costo de 16.00.
9. Se compraron 93,000 el 25 de agosto del 2017 a un costo de 15.00.
10. Producción solicito 110,000 lbs al Almacen el día 28 de agosto 2017.
11. Producción solicito 112,000 lbs al Almacen el día 30 de agosto 2017.
o tuvo los siguientes movimientos de lbs. de harina
Fecha Descripción Debito
8/3/2017 Inventario 825,000.00
-
Cuenta por pagar
P/Reg. Compra de 50,000 a un precio de $16.50

8/6/2017 Inventario 495,000.00

-
Cuenta por pagar
P/Reg. Compra de 30,000 a un precio de $16.50

8/7/2017 Cuenta por cobrar 1,856,250.00

-
Ingreso por venta
P/Reg. venta de 110,000 a un precio de $16.875

8/16/2017 Inventario 1,200,000.00

-
Cuenta por pagar
P/Reg. Compra de 75,000 a un precio de $16.00

8/17/2017 Cuenta por cobrar 1,479,375.00

-
Ingreso por venta
P/Reg. venta de 105,000 pero solo hay 90,000
en existencia a un precio de $16.4375

8/20/2017 Inventario 1,445,000.00

-
Cuenta por pagar
P/Reg. Compra de 85,000 a un precio de $17.00

8/20/2017 Cuenta por cobrar 255,000.00

-
Ingreso por venta
P/Reg. venta de la fecha 17/08/2017 105,000
con un faltante de 15,000 a un precio de $17.00

8/22/2017 Inventario 1,472,000.00

-
Cuenta por pagar
P/Reg. Compra de 92,000 a un precio de $16.00
8/25/2017 Inventario 1,395,000.00
-
Cuenta por pagar
P/Reg. Compra de 93,000 a un precio de $15.00

8/28/2017 Cuenta por cobrar 1,732,500.00

-
Ingreso por venta
P/Reg. venta de 110,000 a un precio de $15.75

8/28/2017 Cuenta por cobrar 1,764,000.00

-
Ingreso por venta
P/Reg. venta de 112,000 a un precio de $15.75
Credito

825,000.00

495,000.00

1,856,250.00

1,200,000.00

1,479,375.00

1,445,000.00

255,000.00

1,472,000.00
1,395,000.00

1,732,500.00

1,764,000.00
 Panadería UAPA
Metodo de valuacion de inventarios

Metodo: PEPS (Primero en entrar p

Entradas Salida
Fecha
Catidad Costos Total Catidad Costos Total
7/31/2017 Inventario Inicial
8/3/2017 50,000 $16.50 $825,000.00

8/6/2017 30,000 $16.50 $495,000.00

8/7/2017 45,000 $18.00 $810,000.00

50,000 $16.50 $825,000.00
15,000 $16.50 $247,500.00
110,000 $1,882,500.00
8/16/2017 75,000 $16.00 $1,200,000.00

8/17/2017 15,000 $16.50 $247,500.00

75,000 $16.00 $1,200,000.00
90,000 $1,447,500.00
8/20/2017 85,000 $17.00 $1,445,000.00
8/20/2017 15,000 $17.00 $255,000.00
8/22/2017 92,000 $16.00 $1,472,000.00

8/25/2017 93,000 $15.00 $1,395,000.00

8/28/2017 70,000 $17.00 $1,190,000.00

40,000 $16.00 $640,000.00
110,000 $1,830,000.00
8/30/2017 52,000 $16.00 $832,000.00
60,000 $15.00 $900,000.00
112,000 $1,732,000.00
Totales 425,000 $6,832,000.00 437,000 $7,147,000.00
arios

S (Primero en entrar primero en salir)

Inventario
Catidad Costos Total
45,000 $18.00 $810,000.00
45,000 $18.00 $810,000.00
50,000 $16.50 $825,000.00
95,000 $1,635,000.00
45,000 $18.00 $810,000.00
50,000 $16.50 $825,000.00
30,000 $16.50 $495,000.00
125,000 $2,130,000.00
15,000 $16.50 $247,500.00

15,000 $16.50 $247,500.00

75,000 $16.00 $1,200,000.00
90,000 $1,447,500.00
0 $0.00 $0.00

85,000 $17.00 $1,445,000.00

70,000 $17.00 $1,190,000.00
70,000 $17.00 $1,190,000.00
92,000 $16.00 $1,472,000.00
162,000 $2,662,000.00
70,000 $17.00 $1,190,000.00
92,000 $16.00 $1,472,000.00
93,000 $15.00 $1,395,000.00
255,000 $4,057,000.00
52,000 $16.00 $832,000.00
93,000 $15.00 $1,395,000.00
145,000 $2,227,000.00
33,000 $15.00 $495,000.00
 Panadería UAPA
Metodo de valuacion de inventarios

Metodo
Entradas Salida
Fecha
Catidad Costos Total Catidad Costos
7/31/2017 Inventario Inicial
8/3/2017 50,000 $16.50 $825,000.00

8/6/2017 30,000 $16.50 $495,000.00

8/7/2017 30,000 $16.50

50,000 $16.50
30,000 $18.00
110,000
8/16/2017 75,000 $16.00 $1,200,000.00

8/17/2017 75,000 $16.00

15,000 $18.00
90,000
8/20/2017 85,000 $17.00 $1,445,000.00
8/20/2017 15,000 $17.00
8/22/2017 92,000 $16.00 $1,472,000.00

8/25/2017 93,000 $15.00 $1,395,000.00

8/28/2017 93,000 $15.00

17,000 $16.00
110,000
8/30/2017 75,000 $16.00
37,000 $17.00
112,000
Totales 425,000 $6,832,000.00 437,000
a UAPA
n de inventarios

Metodo: UEPS (Ultimo en Entrar Primero en Salir)

Salida Inventario
Total Catidad Costos Total
45,000 $18.00 $810,000.00
45,000 $18.00 $810,000.00
50,000 $16.50 $825,000.00
95,000 $1,635,000.00
45,000 $18.00 $810,000.00
50,000 $16.50 $825,000.00
30,000 $16.50 $495,000.00
125,000 $2,130,000.00
$495,000.00 15,000 $18.00 $270,000.00
$825,000.00
$540,000.00
$1,860,000.00
15,000 $18.00 $270,000.00
75,000 $16.00 $1,200,000.00
90,000 $1,470,000.00
$1,200,000.00 0 $0.00 $0.00
$270,000.00
$1,470,000.00
85,000 $17.00 $1,445,000.00
$255,000.00 70,000 $17.00 $1,190,000.00
70,000 $17.00 $1,190,000.00
92,000 $16.00 $1,472,000.00
162,000 $2,662,000.00
70,000 $17.00 $1,190,000.00
92,000 $16.00 $1,472,000.00
93,000 $15.00 $1,395,000.00
255,000 $4,057,000.00
$1,395,000.00 70,000 $17.00 $1,190,000.00
$272,000.00 75,000 $16.00 $1,200,000.00
$1,667,000.00 145,000 $2,390,000.00
$1,200,000.00 33,000 $17.00 $561,000.00
$629,000.00
$1,829,000.00
$7,081,000.00
 Panadería UAPA
Metodo de valuacion de inventarios

Entradas Salida
Fecha
Catidad Costos Total Catidad Costos Total
7/31/2017 Inventario Inicial
8/3/2017 50,000 $16.50 $825,000.00

8/6/2017 30,000 $16.50 $495,000.00

8/7/2017 110,000 $16.875 $1,856,250.00

8/16/2017 75,000 $16.00 $1,200,000.00

8/17/2017 90,000 $16.4375 $1,479,375.00

8/20/2017 85,000 $17.00 $1,445,000.00
8/20/2017 15,000 $17.00 $255,000.00
8/22/2017 92,000 $16.00 $1,472,000.00

8/25/2017 93,000 $15.00 $1,395,000.00

8/28/2017 110,000 $15.75 $1,732,500.00

8/30/2017 112,000 $15.75 $1,764,000.00
Totales 425,000 $6,832,000.00 437,000 $7,087,125.00
rios

Metodo: Promedio
Inventario
Catidad Costos Total
45,000 $18.00 $810,000.00
45,000 $18.00 $810,000.00
50,000 $16.50 $825,000.00
95,000 $17.25 $1,638,750.00
95,000 $17.25 $1,638,750.00
30,000 $16.50 $495,000.00

125,000 $16.875 $2,109,375.00

15,000 $16.875 $253,125.00
15,000 $16.875 $253,125.00
75,000 $16.00 $1,200,000.00
90,000 $16.4375 $1,479,375.00
0 $0.00 $0.00
85,000 $17.00 $1,445,000.00
70,000 $17.00 $1,190,000.00
70,000 $17.00 $1,190,000.00
92,000 $16.00 $1,472,000.00
162,000 $16.50 $2,673,000.00
162,000 $16.50 $2,673,000.00
93,000 $15.00 $1,395,000.00
255,000 $15.75 $4,016,250.00
145,000 $15.75 $2,283,750.00
33,000 $15.75 $519,750.00
Datos Empleado Horas Trabajadas

Item Nombre Puestos Sal. Semanal Sal. X Horas Normales

1 Celestino Perez Cortador $2,200.00 50.00 44
2 Castulo Valdez Tejador $2,700.00 61.36 44
3 Eleuterio Abreu Ensamblador $2,400.00 80.00 30
4 Timoteo Zapata Supervisor $3,300.00 75.00 44
5 Colombia Diaz Asistente Adm. $2,600.00 59.09 44
6 Jack Martinez Preparador $1,900.00 43.18 44
7 Ruperta Mejia Vendedor $1,600.00 61.54 26
8 Cipriano Santana Contador $2,800.00 63.64 44
9 Genovevo Duran Ayudante $1,650.00 37.50 44
10 Ricardo Peñ a Asist. Supervisor $2,700.00 90.00 30
11 Plutarco Mejia Cosedor $1,600.00 36.36 44
12 Emiliano Diaz Terminació n $1,800.00 40.91 44
13 Saturnina Rosario Secretaria $2,800.00 63.64 44
14 Prospero Barriento Vendedor $2,100.00 47.73 44
15 Artemio de la Cruz Gerente $4,000.00 90.91 44
oras Trabajadas

Extras Dobles Inc./ Com

7 4 $300.00
5 6 $250.00
- 5 $300.00
- - $500.00
- - -
6 8 $700.00
- - $2,000.00
8 8 $1,000.00
8 - $200.00
- 9 -
3 - $200.00
12 5 $250.00
- - $100.00
- - $3,000.00
- - $2,000.00
 Datos Empleado Deducciones

Item Nombre Puestos SFS 3.04 AFP 2.87 ISR

1 Celestino Perez Cortador 3.04% 2.87%
2 Castulo Valdez Tejador 3.04% 2.87%
3 Eleuterio Abreu Ensamblador 3.04% 2.87%
4 Timoteo Zapata Supervisor 3.04% 2.87%
5 Colombia Diaz Asistente Adm. 3.04% 2.87%
6 Jack Martinez Preparador 3.04% 2.87%
7 Ruperta Mejia Vendedor 3.04% 2.87%
8 Cipriano Santana Contador 3.04% 2.87%
9 Genovevo Duran Ayudante 3.04% 2.87%
10 Ricardo Peñ a Asist. Supervisor 3.04% 2.87%
11 Plutarco Mejia Cosedor 3.04% 2.87%
12 Emiliano Diaz Terminació n 3.04% 2.87%
13 Saturnina Rosario Secretaria 3.04% 2.87%
14 Prospero Barriento Vendedor 3.04% 2.87%
15 Artemio de la Cruz Gerente 3.04% 2.87%
Total 2,295.00
CXC
$175.00
$120.00
$150.00
$100.00
-
-
$100.00
$300.00
$200.00
$100.00
$250.00
-
-
$300.00
$500.00
2,295.00
 Datos Empleado Ingresos
Item Nombre Puestos Normal Extras 35%
1 Celestino Perez Cortador $2,200.00 $472.50
2 Castulo Valdez Tejador $2,700.00 $414.18
3 Eleuterio Abreu Ensamblador $2,400.00
4 Jack Martinez Preparador $1,900.00 $349.76
5 Cipriano Santana Contador $2,800.00 $687.31
6 Genovevo Duran Ayudante $1,650.00 $405.00
7 Plutarco Mejia Cosedor $1,600.00 $147.26
8 Emiliano Diaz Terminació n $1,800.00 $662.74
Total Mano de Obra Directa 17,050 $3,138.75
9 Timoteo Zapata Supervisor $3,300.00
10 Ricardo Peñ a Asist. Supervisor $2,700.00
Total Mano de Obra Indirecta 6,000
11 Saturnina Rosario Secretaria $2,800.00
12 Colombia Diaz Asistente Adm. $2,600.00
13 Artemio de la Cruz Gerente $4,000.00
Total Sueldo Administrativo 9,400
14 Ruperta Mejia Vendedor $1,600.00
15 Prospero Barriento Vendedor $2,100.00
Total Sueldo de Ventas $3,700.00
Total $36,150.00 $3,138.75
 Ingresos Deducciones
Dobles 100% Inc./ Com Total SFS 3.04 % AFP 2.87 % ISR
$400.00 $300.00 $3,372.50 $66.88 $63.14
$736.32 $250.00 $4,100.50 $82.08 $77.49
$800.00 $300.00 $3,500.00 $72.96 $68.88
$690.88 $700.00 $3,640.64 $57.76 $54.53
$1,018.24 $1,000.00 $5,505.55 $85.12 $80.36
$200.00 $2,255.00 $50.16 $47.36
$200.00 $1,947.26 $48.64 $45.92
$409.10 $250.00 $3,121.84 $54.72 $51.66
$4,054.54 $3,200.00 $27,443.29 $518.32 $489.34
$500.00 $3,800.00 $100.32 $94.71
$1,620.00 $4,320.00 $82.08 $77.49
$1,620.00 $500.00 $8,120.00 $182.40 $172.20
$100.00 $2,900.00 $85.12 $80.36
$2,600.00 $79.04 $74.62
$2,000.00 $6,000.00 $121.60 $114.80
$2,100.00 $11,500.00 $285.76 $269.78
$2,000.00 $3,600.00 $48.64 $45.92
$3,000.00 $5,100.00 $63.84 $60.27
$5,000.00 $8,700.00 $112.48 $106.19
$5,674.54 $10,800.00 $55,763.29 $1,098.96 $1,037.51 $0.00
ducciones
Monto a Pagar
CXC Total
$175.00 $305.02 $3,067.48
$120.00 $279.57 $3,820.93
$150.00 $291.84 $3,208.16
$112.29 $3,528.35
$300.00 $465.48 $5,040.07
$200.00 $297.52 $1,957.49
$250.00 $344.56 $1,602.70
$106.38 $3,015.46
$1,195.00 $2,202.66 $25,240.64
$100.00 $295.03 $3,504.97
$100.00 $259.57 $4,060.43
$200.00 $554.60 $7,565.40
$165.48 $2,734.52
$153.66 $2,446.34
$500.00 $736.40 $5,263.60
$500.00 $1,055.54 $10,444.46
$100.00 $194.56 $3,405.44
$300.00 $424.11 $4,675.89
$400.00 $618.67 $8,081.33
$2,295.00 $4,431.47 $51,331.83