EXERCISE N.1.

THE COMMERCIAL

DATE N.CTA CONCEPT

1/1/2020 1
1 BOX
2 BANKS
3 MERCHANDISE
4 CUSTOMERS
5 DOC. RECEIVABLE
6 FURNITURE
7 SUPPLIERS

8 DOC. PAYABLE

9 CAPITAL
SEAT D OPENING OF THE EMP. HOPE
1/2/2020 2

3 GOODS(SALE)
1 BOX
SALE OF MERCHANDISE CASH
1/3/2020 3
2 CUSTOMERS
3 MERCHANDISE
SALE OF MERCHANDISE ON CREDIT.
1/4/2020 4
3 GOODS(COM)
2 BANK
PURCHASE OF GOODS BY CHECK
1/5/2020 5
4 CUSTOMERS
2 BANK
CUSTOMER PAYMENT BY CHECK
1/8/2020 6
2 BANK
10 SELLING EXPENSES.
PAYMENT BY PUBLIC CHECK
 1/9/2020 7
MUST HAVE 2BANK
7 SUPPLIERS
50,000.00 CREDIT TO VENDOR CHECK.
1/10/2020
100,000.00 8
300,000.00 2BANK
200,000.00 10 SELLING EXPENSES.
1CAJA1

150,000.00 1 50,000.00
PAYMENT FOR SHIPMENT OF GOODS BY CHECK
1/11/2020
100,000.00 2 9 200,000.00
150,000.00 9BANK
11 ADMIN.
250,000.00 PURCHASE OF STATIONERY CHECK
250,000.00

1/12/2020 10
2BANK 1
500,000.00 8 DOC. PAYABLE 4
BILL OF EXCHANGE CHECK PAID 5
1/15/2020 11
11
12ACCOUNTS PAYABLE
2 BANK
PAYMENT OF SALARIES BY CHECK

200,000.00 EQUAL SUMS

200,000.00

40,000.00
3MERCANCIAS3
40,000.00
1 300,000.00 200,000.00
3 40,000.00 20,000.00

20,000.00
20,000.00 340,000.00 220,000.00
120,000.00

20,000.00
20,000.00
6FURNITURE6
1 100,000.00
8,000.00
8,000.00
 600.00

12,000.00
12,000.00

12COUNTS P OR PAY12

1 52,000.00
600
600

0.00 52,000.00

840
840

18,000.00
18,000.00

52,000.00
52,000.00

1,271,440.00 1,271,440.00
100,000.00 0.00
100,000.00

8DOC.PAYABLE8
10 18,000.00 250,000.00

18,000.00 250,000.00
232,000.00

10SALES COSTS10
1 600.00

600.00 0.00
 4CLIENTS4
1 200,000.00 40,000.00 3
20,000.00 5

200,000.00 60,000.00
140,000.00

2 Banks 2
100,000.00 3
20,000.00 8,000.00 6
20,000.00 12,000.00 7
52,000.00 600.00 8
840.00 9
18,000.00 10

192,000.00 39,440.00
152,560.00

5DOC.RECEIVABLE5
1 150,000.00

150,000.00 0.00
150,000.00

7PROVIDERS7
12,000.00 150,000.00 1

1
 138,000

9CAPITAL9
500.000.00

0.00 500,000.00
500,000

12,000.00 150,000.00
11ADMINISTRATION EXPENSES.11
1 840.00

840.00 0.00
840.00
 MOV
FOLIO ACCOUNTS DEBTOR
1 BOX 250,000.00
2 BANKS 192,000.00
3 MERCHANDISE 340,000.00
4 CUSTOMERS 200,000.00
5 DOC.RECEIVABLE. 150,000
6 FURNITURE 100,000.00
7 SUPPLIERS 12,000.00
8 DOC. PAYABLE. 18,000.00
9 CAPITAL
10 SELLING EXPENSES 600
11 ADMINISTRATIVE EXPENSES 840
12 ACCOUNTS PAYABLE
1,263,440
IMIENTS BALANCES
CREDITOR DEBTOR CREDITOR
0 250,000.00
39,440.00 152,560.00
220,000.00 120,000.00
60,000.00 140,000.00
0 150,000.00
0 100,000.00
150,000.00 138,000.00
250,000.00 232,000.00
500,000.00 500,000.00
0 600
0 840
52,000.00 52,000.00

1,271,440.00 914,000 922,000

Practice 3

1. 1-01-2015. Mr. Rafael Hassán opened a company with an investment of $2,500,000.00 in cash. The business will be for
the home, and will be called "Household Goods".

2. 2-01-2015. Mr. Hassan opened a checking account at the bank; the entire cash stock was deposited in the account for
payments by check, with the exception of expenses of less than $500.00, which can be paid in cash.

3. 2-01-2015. Mr. Hassán signed a lease agreement for two years, with a monthly rent of $25,000.00, in the amount of two
months' rent and, in addition, a security deposit for the equivalent of one month's rent; the amount of both 1 (of the
building, the exhibition and sale of merchandise department will occupy 80% and the administrative department 20%).

4. 2-01-2015. Signed contract with Compañía de luz y fuerza, S.A., and paid the required $1,200.00 security deposit.

5. 2-01-2015. He insured his business assets against theft and fire and paid the first monthly premium for $1,500.00, with

6. 2-01-2015. He purchased stationery and office supplies for $5,900.00; payment was made with check no. 4.

7-2015. Issued check no. 5 for $3,000.00 in the name of his secretary, to be responsible for the payment of all expenses c

8. 3-01-2015. With check no. 6 paid the expenses to condition the premises for $5,000.00.

9. 4-01-2015. With check no. 7 paid for the purchase of office furniture and equipment for $170,000.00.
10. 5-01-2015. With check no. 8 paid advertising and publicity for $630,000.00 to be distributed this week.
11. 7-01-2015. He purchased merchandise for $3,000.00, of which he paid 10% with check number 9, and for the
remainder he signed a check for $3,000.00.
idere to the secretary as a different debtor for the amount of the fund).
DATE N.CTA WITH
1/1/2015
1 CA
1/2/2015 2
OPENING
1/2/2015
3 RENTS PAID
2
PAYMENT
1/2/2015
4 INSTALLATION COSTS
2
AGAINST
1/2/2015
5 INSURANCE

PAYMENT D

1/2/2015

6 ADMIN.

BUY
1/2/2015
7DEBTORS DIV.
2
DEBT
1/3/2015
4 INSTALLATION COSTS
2
CONDITIONING
1/4/2020
6 ADMIN.
2
FURNITURE
05/O1/15
8 SELLING EXPENSES
2
EXPENSES 1
1/7/2015
9 SUPPLIERS
10
PURCHASE D

SUMA
CEPTO MUST HAVE
1
PITAL 2,500,000.00 1CAPITAL1

BANKS 2,500,000.00 2,500,000.00

ACCOUNTING.
2
75,000.00
BANKS 75,000.00
FOR RENT 0.00 2,500,000.00
3
1,200.00
BANK 1,200.00
TO OF LIGHT
4 2 Banks 2

1,500.00 2,500,000.00 1,200.00

75,000.00

BANK 1,500.00 1,500.00

5,000.00
3,000.00
170,000.00

E INSURANCE 5,900.00

630,000.00

5,900.00
BANK 5,900.00 2,500,000.00 891,600.00
PAPERWORK 1,608,400.00

6
3,000.00
BANK 3,000.00
S MISCELLANEOUS 3RENTS PAID 3
7 75,000.00 1

5,000.00
BANK 5,000.00
OF PREMISES
8
170,000.00 0.00 75,000.00

BANK 170,000.00
IO AND EQUIPMENT
9 4INSTALLATION COSTS 4
630,000.00 5,000.00 1
1,200.00
630,000.00
BANK
ADVERTISING
10
3,000.00
3,000.00 6,200.00 0.00
E MERCHANDISE.

S EQUALS 3,394,600 3,394,600

 7 DEBTORS DIV.7 8SALES COSTS8
3,000.00 630,000.00

630,000.00 0.00

9PREVIOUS9 3,000.00
0.00
3,000.00

0.00 3,000.00

10DOC PAYABLE10
5INSURANCE 3,000.00 1
PREMIUMS5
1,500.00

0.00 3,000.00
 1,500.00

6ADMINISTRATION EXPENSES.6
5,900.00
170,000.00

175,900.00
 MOVIMI
FOLIO ACCOUNTS DEBTOR
1 CAPITAL
2 BANKS 2,500,000.00
3 RENTS PAID 75,000.00
4 INSTALLATION COSTS 6,200.00
5 INSURANCE PREMIUMS 1,500
6 ADMINISTRATIVE EXPENSES 175,900.00
7 SUNDRY DEBTORS 3,000.00
8 SELLING EXPENSES. 630,000.00
9 SUPPLIERS 3,000.00
10 NOTES PAYABLE

3,394,600.00
ENTOS BALANCES
CREDITOR DEBTOR CREDITOR
2,500,000.00 2,500,000.00
891,600.00 1,608,400.00
75,000.00
6,200.00
1,500.00
175,900.00
3,000.00
630,000.00
3,000.00
3,000.00 3,000.00

3,394,600.00 2,503,000.00 2,503,000.00