FACULTY OF BUSINESS

PROFESSIONAL SCHOOL OF ACCOUNTING

ENTREPRENEURIAL DNA: PASTRY SERVICES

COMPANY

“DOLCI DA FORNO SAC”

AUTHOR:
QUISPE CACERES, Edgar Jefferson

ADVISER:
JOSE ANTONIO MUÑOZ GRANDEZ

LIME – ATE

2023
 INDEX
INTRODUCTION .................................................................................................... 3
BACKGROUND ..................................................................................................... 5
1. BUSINESS MANAGEMENT ..................................................................... 5
1.1 Company Name ........................................................................................ 5
1.2 Item ........................................................................................................... 5
1.3 Type of company ....................................................................................... 6
1.4 Objectives ................................................................................................. 7
1.5 Vision ........................................................................................................ 7
1.6 Mission ...................................................................................................... 8
1.7 Values ....................................................................................................... 8
1.8 Organization chart ..................................................................................... 9
1.9 SWOT ..................................................................................................... 10
2. LEGAL MANAGEMENT .......................................................................... 11
2.1 Tax Aspects ......................................................................................... 11
2.2 Constitution of the company ................................................................. 12
3. ACCOUNTING AND FINANCIAL MANAGEMENT ................................. 12
3.1.6 Trial balance ........................................ ¡Error! Marcador no definido.
3.2 Preparation of financial statements ............ ¡Error! Marcador no definido.
3.2.1 Statement of Financial Situation .......... ¡Error! Marcador no definido.
3.2.2 Income Statement ................................ ¡Error! Marcador no definido.
3.2.3 Cash flow statement ............................ ¡Error! Marcador no definido.
3.2.4 Statement of changes in equity ............ ¡Error! Marcador no definido.
3.2.5 Notes to the financial statements ......... ¡Error! Marcador no definido.
CONCLUSIONS ................................................................................................... 21
REFERENCES ..................................................................................................... 22
 INTRODUCTION

For the own business that we are going to establish, it has been necessary to
analyze the type of company that we are going to choose, as a first option they will
be through our own resources, accessing some financing in a financial institution or
partnering with other people. In this case, it was decided to associate three people
united by a bond of friendship and with their own resources.

Once all the convenient steps have been indicated and forming the group with the
people to work together, a common business will be chosen, the three partners (me
and two other partners) are willing to invest part of our personal assets, which will
be independent of the personal and that finally work will be done to obtain a profit,
and the benefit will be distributed among the three partners, approving the name of
the company, the address and some other information, necessary for this a company
with which you can start and develop our activities, which is protected by the general
company law (LGS).

PASTELERIA DOLCI DA FORNO SA C. (delights from the oven) was born after the
different analyzes, being a SAC a more dynamic figure, ideal for family or friendly
businesses since the assets of the shareholders and creditors of the company that
are protected are protected. They can act on the assets, having representation of
their capital through shares, answering for their contributions and not for that of the
individuals that make it up, the minimum number of partners is 2 and the maximum
20, likewise if one of the partners dies the company SAC can continue to function.

A SAC can function without a board of directors and it is easier to obtain larger loans
or credits and for a longer term, as well as the contract of people offering them all
the benefits of a labor contract, working under the legality of the State to avoid having
future problems .

In this case, we are going to present our company with the pastry category called
PASTELERIA DOLCI DA FORNO SAC (delights from the oven) with the purpose of
presenting its business structure in accordance with the general company law and
IFRS.
 BACKGROUND

1. BUSINESS MANAGEMENT

1.1 Company Name

According to what is indicated in article 9 of the General Law of Companies, every

company must have a denomination or company name according to its corporate
form. This, even more if it is taken into account that it is not possible to adopt a name
similar to that of another company, in case it happens, it will not be possible to
register it before Public Registries.

Our company is called PASTELERIA DOLCI DA FORNO SAC (delights from the
oven).

1.2 heading

In this regard, article 11 of Law 26887, General Law of Companies, states that the
corporate purpose includes those acts that contribute to the achievement of the
purposes of the company, even though they are not expressly indicated in the
articles of incorporation or the
bylaws. .

Category: Pastry.
 1.3 Company type

As detailed in the seventh section of the General Companies Law, this type of
company can be broken down as follows, based on the number of partners that
intend to form it. It could be a SAA or a SAC.

In this case our company will be of the SAC type of company

The company has a Microenterprise Labor Regime, as well as the Mype Tax Regime
as a Tax Regime. Which will highlight the General Meeting of shareholders,
established in article 111 of the general company law, which is the supreme body of
the company, will not have a board of directors because it is indicated that it may be
optional, it was decided that there will be no board of directors, according to As
prescribed in articles 185 and 187 of the General Corporations Law, a General
Manager was appointed by the general meeting of shareholders.
 1.4 Goals

- One of the objectives of creating a company with the current regulations

regarding the type of companies is that endless possibilities can be created
and being governed by a Law, since by formalizing ourselves we provide
greater legal security which allows us to be part of the solution that our country
needs so much .

- Offer confectionery services with different presentations so that the consumer

does not have the need to go out or search in another district.

- Make known the advantages offered by the raw material we use with respect
to the products made with it.

- Innovate with designs according to the preferences within the market.

1.5 Vision

To be a leading company in the pastry sector where our company expands to

different sectors of the country, offering products with the best quality standards and
market prices.

Achieve a growing consumption of our customers to meet their needs and motivate
us to get ahead.
 1.6 Mission

We are an enterprising company in the service area, we offer quality products that
seek the satisfaction of our clients and collaborators, through the practice of good
innovation in desserts, snacks and breakfasts, contributing to the good nutrition of
our country.

1.7 Values

• Respect: The opinions of clients and collaborators will be respected.

• Equality: The attention will be the same, there will be no preferences or differences,
social welfare will always be sought.

• Service: We will serve our best cakes, snacks and breakfasts

• Confidence: We will position ourselves to be able to attract many clients.

1.8 Organizational chart PASTELERIA DOLCI DA FORNO SAC (delights from
the oven)
 1.9 FODA PASTELERIA DOLCI DA FORNO SAC (delights from the oven)

INTERNAL FACTORS EXTERNAL FACTORS

WEAKNESSES THREATS

Lack of financing to acquire all Insecurity and robberies to

the desired equipment. premises.

Being new to the service Competition from other venues

business is uncertain.
Bad reviews online.
That there is no parking near the
Fair waiting time at peak hours
bakery.

STRENGTHS OPPORTUNITIES
It has a variety of cakes, snacks Virtual pastry workshops and
and all kinds of breakfasts. courses

Innovative service and Offers with unsold items at the

comfortable price. end of the day (offers).

Knowledge in the elaboration of Have digital platforms, as well as

cakes and snacks. Facebook, Instagram, Tiktok
from the local.
Tasting and sale of cakes
according to customer design. Good localization of the
premises.

Low prices within the reach of all

budgets.
 2. LEGAL MANAGEMENT

2.1 Tax Aspects

Our company is in the Mype Tax Regime

MYPE Tax Regime Definition: Through Legislative Decree No. 1269 that creates
the MYPE Income Tax Tax Regime, it consists of 8 articles created for micro and
small businesses with the aim of promoting their growth.

MYPE labor regime Definition: Through Supreme Decree No. 013-2013-

PRODUCE, which is a special labor regime that applies to some companies taking
into account sales (volume) up to a maximum amount of 1700 UIT.
2.2 Constitution of the company

The company PASTELERIA DOLCI DA FORNO SAC (oven delights) with RUC is
20603229801, it was incorporated on April 20, 2022 under current regulations and
the General Law on Companies. Starting activities on May 1, 2022.

Constitution of the company Steps to follow:

The notarial and registry procedures, the applicable general provisions, the scope of
the main corporate models regulated by the General Corporations Law.

There are two ways to incorporate a company.

TO). - In person.

1.- Make RESERVATION OF NAME

Name reservation request, this format allows you to place 3 name options (if the first
name is free, the reservation is granted, otherwise, the registrar will search for the
second name, and so on until a free name is found within of the 3 options that you
have placed, which are mutually exclusive depending on the order entered, that is,
if one is granted, the others will be discarded). You can collect it at the office or
download it from the Sunarp website.

2. MAKE THE MINUTE OF INCORPORATION

This is the document that contains the declaration of intent to establish the company,
it is prepared and signed by a lawyer.
Here you must specify the type of business modality to be formed, the respective
data of the partners or shareholders and the bylaws.

Requirements for the preparation of the minutes of constitution:

Reservation of the name before SUNARP: in this way it is avoided that another
company has the same company name or name. For this step, the type of company
that is going to be established must already be clear.

Index search : precisely to avoid the inconvenience described above, you must
search the indexes if there is already a name that is the same or similar to the one
you selected. Verification is done at SUNARP and is obtained the same day.

Documentation:

Copy of the current ID, both partners and the owner.

Copy of the immigration card or business visa, in case the holder or partners are
foreigners.

Copy of the DNI or identity document of the spouses, for those who are married.

Description of the economic activity: clearly detail what your company will be
dedicated to, it can go on a sheet with the signature of the owner and partners. If it
is an EIRL, only the signature of the prospective holder.

Company capital:

Monetary goods, indicate what the contribution of capital in cash will be. Once the
constitutive act has been carried out, the bank deposit is made in the name of the
company, with the deposit voucher (with original and copy).

Non-monetary goods: they constitute the properties, furniture or belongings. They

must be listed and presented in a simple affidavit.

2. Public deed

This document confirms a fact or right as such and contains one or more statements
by people in relation to said fact. It is also authorized by a notary.
Requirements to carry out the public deed:

Two copies of the DNI of each of the partners and their respective spouses, if
applicable.

The search and reservation of the original name and two copies.

A file (in PDF, Word or Excel) with the line of business and the list of assets for
capital.

The format of the affidavit and the date of application for company incorporation.

3. Registration of public records

It is also done directly before SUNARP.

The term for issuing the documents, proof of registration and simple copy of the
registry entry is one business day, so that the company can have the rights and
benefits granted by registration and have legal personality.

Generally, it is the notary who is in charge of carrying out this task.

4. Process Unique Taxpayer Registration - RUC

Another of the fundamental steps to incorporate a company in Peru consists of

processing the Single Taxpayer Registry RUC.

This is the unique number that will identify you as a tax payer before SUNAT.
B). - Virtually. ( By the SID SUNARP Platform)

Currently, Sunarp has a service platform (known as SID-Sunarp) that allows

citizens who are interested in doing all the REGISTRATION PROCESS of the
constitution of the company (MYPE) virtually, enter the following web link.

SID-Sunarp: https://www.sunarp.gob.pe/w-sid/index.html

To enter your application for incorporation through this platform, you must first
register as a user of the SID - Sunarp (Login): you must previously subscribe to
the Online Registration Advertising Service (SPRL).

Subscription is completely free. You have two options to subscribe to the SPRL,
one is as a natural person and the other is as an organization
https://sid.sunarp.gob.pe/sid/sesion.htm

1. NAME RESERVATION

Once subscribed, and started your session as an SPRL user, you must first go
to the options menu that appears on the far left of the screen, and click on the
option that says: PREPAY / INCREASE YOUR BALANCE, to recharge your
balance. The system requires you to use a VISA card (with an account in soles)
credit and in some cases debit depending on whether your bank allows you to
make transactions electronically.

After having recharged your balance (in the case of name reservation, the system
only requires you to recharge your balance with S/ 20.00), you can then go to the
option that says: NAME RESERVE, and from here you will begin to fill out your
application. Once the application has been completed, you will send it, and the
system will notify you with an email, as well as a proof of delivery, the data of the
name reservation request (Presentation Sheet 2019 - V......)

Qualification period: 24 hours, whether virtual or face-to-face (Saturdays,

Sundays and holidays are not counted). The reservation that is granted is for a
period of 30 days, time in which the process with the notary must be completed
for the granting of the public deed, as well as its registration in Public Registries.
The reservation is not extendable or renewable.

2 REGISTRATION OF THE COMPANY INCORPORATION IN PUBLIC

RECORDS

Before working on the application, it is suggested to call the notary office with
which you would like to work on the company's deed of incorporation (the
notary information appears on the platform), so that you can find out more
about the expenses notarial documents of the deed, and other relevant
information on the process of establishing a company.

Once coordinated with the Notary, everything related to the constitution, we

proceed to enter the data that will allow the registration of the company such
as, Name of partners, Capital, Corporate purpose, a detail of data will be
displayed without minute which is will issue and send a certificate of
presentation to the chosen notary, which will respond as soon as possible.

Once the document is accepted at the Notary, it is signed (Notary), which will
register it with Public Registries, thus giving way to the constitution of the
company through the Testimony. Currently SUNARP already creates the
company's RUC, so the next step would only be to update data with SUNAT
through CLAVE SOL, the same one that was requested through a virtual
process.
 3. ACCOUNTING AND FINANCIAL MANAGEMENT

3.1.1 Checking balance

Balance General de Comprobación

Empresa PASTELERIA DA FORNO SAC
Ruc 20603229801
Período Ene-23

ESTADO DE PÉRDIDAS Y GANANCIAS POR

Tipo de SALDOS INICIALES SALDOS FINALES AJUSTADOS TRANSFERENCIAS INVENTARIO ESTADO DE RESULTADO POR NATURALEZA
CUENTA FUNCIÓN
cuenta
DEBE HABER DEUDOR ACREEDOR DEBE HABER ACTIVO PASIVO Y PN PERDIDAS GANANCIAS PERDIDAS GANANCIAS

10411 Cuentas corrientes operativas - BCP 112,800.00 41,399.91 71,400.09 - 71,400.09 - - -

12121 Emitidas en cartera 70,800.00 70,800.00 - - - - - -

14211 Suscripciones por cobrar a socios y accionisas 30,000.00 30,000.00 - - - - - -

20111 Mercaderias - Costo 50,000.00 31,000.00 19,000.00 - 19,000.00 - - -

33411 Unidades de transporte - Costo 35,000.00 35,000.00 - 35,000.00 - - -

33611 Equipos para procesamiento de informacion-costo 5,200.00 5,200.00 - 5,200.00 - - -

37311 Intereses no devengados en transacciones con terceros 327.48 327.48 - - - - - -

39525 Depreciacion - Unidades de transporte - 588.33 - 588.33 - 588.33 - -

39527 Depreciacion -Equipos diversos - 108.33 - 108.33 - 108.33 - -

40111 IGV- Cuenta propia 16,758.90 10,800.00 5,958.90 - 5,958.90 - - -

40311 ESSALUD - 707.19 - 707.19 - 707.19 - -

40321 ONP - 1,021.49 - 1,021.49 - 1,021.49 - -

4111 Sueldos y salarios por pagar 6,836.01 6,836.01 - - - - - -

42121 Emitidas 34,563.90 109,863.90 - 75,300.00 - 75,300.00 - -

45111 Instituciones financieras - 12,000.00 - 12,000.00 - 12,000.00 - -

45511 Costos de financiacion por pagar - 327.48 - 327.48 - 327.48 - -

50111 Acciones - 30,000.00 - 30,000.00 - 30,000.00 - -

60111 Mercaderias 50,000.00 - 50,000.00 - - - 50,000.00 - -

61111 Mercaderias - 50,000.00 - 50,000.00 31,000.00 - - 50,000.00 - -

62111 Sueldos y salarios 7,550.00 - 7,550.00 - - - 7,550.00 - -

62211 Otras remuneraciones - Asignacion familiar 307.50 - 307.50 - - - 307.50 - -

62711 Regimen de prestacion de salud 707.19 - 707.19 - - - 707.19 - -

63521 Alquileres - Edificaciones 2,500.00 - 2,500.00 - - - 2,500.00 - -

63611 Energia electrica 270.00 270.00 - - - 270.00 - -

63651 Internet 135.00 135.00 - - - 135.00 - -

67311 Instituciones financieras 327.48 327.48 - - - 327.48 - -

68413 Unidades de transporte 588.33 588.33 - - - 588.33 - -

68415 Equipos diversos 108.33 108.33 - - - 108.33 - -

69121 Mercaderias -Terceros 31,000.00 31,000.00 31,000.00 - - 31,000.00 31,000.00 -

70121 Mercaderias -Terceros 60,000.00 - 60,000.00 - - 60,000.00 - 60,000.00

79111 Cargaas imputables a cuentas de costos y gastos - 12,493.83 - 12,493.83 12,493.83 - - - -

94111 Gastos de administracion 6,083.18 6,083.18 - 6,083.18 - - 6,083.18 -

95111 Gastos de ventas 6,083.18 6,083.18 - 6,083.18 - - 6,083.18 -

97111 Ingresos financieros 327.48 327.48 - 327.48 - - 327.48 -

Totales 468,273.95 468,273.95 242,546.65 242,546.65 43,493.83 43,493.83 136,558.99 120,052.82 93,493.83 110,000.00 43,493.83 60,000.00
El Ejercicio cerró con Utilidad - 16,506.17 16,506.17 - 16,506.17 -
Totales 136,558.99 136,558.99 110,000.00 110,000.00 60,000.00 60,000.00
 3.2 Preparation of financial statements
3.2.1 Financial Situation Statement
THE FRIENDS SAC

STATEMENT OF FINANCIAL POSITION AS OF JANUARY 31,

2023

ASSET PASSIVE

Current active Current Liabilities

Cash and cash equivalents 71,400.00 1.0 Bank overdraft

Negotiable values Accounts payable Commercial- 75,300.00 6.0
Third parties
Advertising paid in advance Taxes for payable 1,729.00 7.0
Accounts receivable customers Trade accounts payable -
Miscellaneous
Accounts receivable from employees Remunerations and shares payable
Financial investments Financial Obligations 12,327.00 8.0
merchandise 19,000.00 2.0 Total Current Liabilities 89,356.00
Containers and packaging
Total Current Assets 90,400.00
Non-Current Liabilities
bank mortgage
Non-Current Assets
Total Non-Current Liabilities -
Intangible Assets
accumulated amortization
Property Machinery and Equipment 40,200.00 3.0 SUM OF LIABILITIES 89,356.00
Accumulated depreciation -696.00 4.0
Other assets 5,959.00 5.0 HERITAGE
- Social capital 30,000.00 9.0
Total Non-Current Assets 45,463.00 Retained earnings

Results of the exercise 16,507.00

Deferred assets Total Equity 46,507.00

Rents paid in advance

Other deferred assets SUM OF EQUITY 46,507.00
Total Deferred Assets -

SUM OF ASSETS 135,863.00 SUM OF LIABILITIES + EQUITY 135,863.0

0

3.2.2 Statement of Result

INCOME STATEMENT BY NATURE
 PASTELERIA DOLCI FORNO S.A.C.
(Al 31 de enero de 2023)
EXPRESADO EN (S/.)
Ingresos 2023
Los ingresos por ventas 60,000
(Menos devoluciones de ventas y bonificaciones)
Ingresos por servicios
El retorno de una inversión
Otros ingresos
Ingresos totales 60,000

Gastos
Servicios Generales( Luz, agua, internet) 405
Deuda incobrable
Comisiones
Costo de los bienes vendidos 31,000
Depreciación 696
Beneficios para empleados
Muebles y equipo
Seguro
Gastos por intereses 327
Mantenimiento y reparaciones
Material de oficina
Impuestos sobre la nómina
Alquilar 2,500
Investigación y desarrollo
Salarios y sueldos 8,565
Software
Utilidades
Alojamiento web y dominios
Otro
Total Gastos 43,493

Utilidad neta antes de impuestos 16,507

Ingreso por gastos de impuesto

Ingreso por operaciones continuas 16,507

{4 2 }

Elementos por debajo de la línea

Ingreso por operaciones interrumpidas
Efecto de los cambios contables
Artículos extraordinarios

Ingresos netos 16,507

INCOME STATEMENT BY FUNCTION

 ESTADO DE RESULTADOS
PASTELERIA DOLCI FORNO S.A.C.
(Al 31 de enero de 2023)
EXPRESADO EN (S/.)

Venta 60,000
(-) Devoluciones sobre ventas
(-) Descuentos sobre ventas
Ventas Netas 60,000
(-)Costo de Ventas 31,000
Utilidad BRUTA 29,000

Gastos Operativos
(-) Gasto de Ventas 6,083
Gasto de Administración 6,083
Utilidad OPERATIVA 16,834

Ingresos Financieros
(-)Gastos Financieros 327
Otros Ingresos
(-)Otros Gastos
Resultado Antes del Impuesto a la 16,507

Impuesto a la Renta (10%) 1,651

Utilidad Neta 14,856

 CONCLUSIONS

Undoubtedly, the choice of the type of company affects the way in which the
constitution of a company is carried out, even more so when special attention must
be paid to each of its particularities that can be adapted to the needs.

PASTELERIA DOLCI DA FORNO SAC (delights from the oven) Being a closed
corporation, we have few characteristics that are mandatory since they cannot be
regularized of their own free will since it requires the established bylaws or social
pacts.

For the constitution of a service company it is necessary to identify, analyze, design

or structure the best way to establish itself, as well as have the accounting-financial
part in accordance with the general law of services that we integrate.
 REFERENCES

https://lpderecho.pe/tipos-empresa-diferencia-sa-sac-srl-eirl/

Law 26887, General Law of Companies.

https://economipedia.com/definiciones/diferencia-entre-denominacion-y-razon-social.html

http://files.uladech.edu.pe/docente/32844998/Contabilidad%20de%20Sociedades%20I/Sesi%C3%
B3n_1/Material%2001.pdf

https://lacamara.pe/reglas-basicas-para-constituir-una-empresa/?print=print

https://www.gob.pe/10580-constituir-tu-empresa-a-traves-de-la-plataforma-sistema-de-
intermediacion-digital-sid-sunarp

https://lpderecho.pe/como-constituir-empresa-aspectos-practicos-formalizacion-empresa/