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Transportation Activity - Practical Case
Transportation Activity - Practical Case
STUDY CASE
1. The transport company SAN MARTIN SA, is located in the jungle, sales are national.
Determine its tax regime for 2014, whether or not it is in the Amazon, operations are not
included the VAT, carry out the operations and accounting entries in in accordance with
current regulations, linked to the activity. Calculate the accounting and tax profit.
DEPRECIATIONS
Transport equipment
8 units -> 36 months 8x380,000 = 3,040,000x20%= 608,000 608,000:12x36
6 units -> 14 months 6x380,000 = 2,280,000x20%= 456,000 456,000:12x14
total accumulated depreciation
BURDEN PASSENGERS
PERIOD JUNGLE COAST JUNGLE COAST
3. The company made purchases during the year, on the coast, fuel 39,300 g fuel each
9.20, lubricants 84,000; spare parts 210,000 and 160 tires each 8 jungle , fuel 19,700 gl of
fuel each 9.10; lubricants 63,700; rep 160,000 and 70 tires each 820.
4. The company has 02 managers each receiving 3,200 monthly; 21 workers each for
1,200 monthly. Likewise, 50% of the workers are covered by risk work accident insurance.
Carry out the calculation of the respective benefits.
5. Payment was made monthly on the coast , rent 3,200 (that's where the managers or
25% of the property live) maintenance expenses 2,800; expenses without invoice 2,300
Receipts for fees 3,100; and in jungle rent 1,700 (04 workers live there occupying 35% of
the property) maintenance expenses 3,600; Receipt per hour 1,600; Of the total, 70% is
sent at cost to passengers 40% and cargo 60, the balance to administrative expenses 20%
and sales 80%.
6. Of the stock, 90% fuel is consumed, 80% lubricants, 85% spare parts and 2 tires, the
balance is what was purchased in the jungle. Of what was consumed: in fuel 95% at cost,
of this 60% to passengers and 40% to cargo, of the balance to administrative expenses
40% the balance to sales expenses.
In lubricants 80% at cost, of this to passengers 30% and cargo 70%, administrative
expenses 25% and sales expenses 75%, in spare parts 98% of passengers 40% and
cargo 60% of the balance 70% to administrative expenses and sales expenses, in tires
90% to cost, of this to passengers 70% and cargo of the balance 20% to administrative
expenses and 80% to sales expenses.
7. Depreciation of the buildings period is carried out 70% at cost and 30% ag.
STUDY CASE
= 1,824,000
= 532,000
2,356,000
NOT DOMICILED
30,000
40,000
40,00
0
10,00
0 0
20,00
0
STUDY CASE
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STUDY CASE
1. The transport company SAN MARTIN SA, is located in the jungle, sales are at the tax level of 2014.
VAT is not included in the operations, carry out the operations in accordance with current regulations,
linked to the activity. Calculate the uti
101
10 8,300.00
102
1,500.00
104
26,800.00
142
14 …………….……….…………. 001……………..…………………..
cash and cash equivalent
252 box
25 139,760.00
Fixed funds
current account in financial institutions
253 accounts receivable shareholders
191,000.00
shareholders
auxiliary materials, supplies and spare parts
331 supplies 270,000.00
33
332 2521 fuel 45,760 1,620,000.00
334 2522 lubricants 94,000 5,320,000.00
335 spare parts 26,000.00
property, machinery and equipment
land
391
buildings
39
Transportation equipment
318,000.00
furniture and fixtures
2,356,000.00
depreciation, amortization and accumulated depletion
accumulated depreciation
39103 property machinery and equipment
391031 buildings 8,700.00
391032 vehicles
8 units 1,824,000
469 6 units 532,000
46 391033 furniture and fixtures
Other accounts payable
501
other accounts payable
50
capital
591 social capital
59 accumulated results
cumulative results
01/01 BY ASSETS, LIABILITIES AND EQUITY
10,286,060
ACCUMULATED DEPRECIATION
Transport equipment
8 units -> 36 months 8x380,000 = 3,040,000x20%= 608,000
6 units -> 14 months
6x380,000 = 2,280,000x20%= 456,000
total depreciation
national.Determine its regime rations and accounting entries in accounting and tax authority.
HAS TO HAVE
TO
36,600
24,600
330,760
7,236,000
2,682,700
2,900,000
1,200,000
845,260
7,627,960 7,627,960
608,000:12x36= 1,824,000
456,000:12x14= 532,000
accumulated on I 2,356,000 I
2 . The sales made in the current year were the following:
BURDEN
PERIOD JUNGLE COAST JUNGLE
Burden Passengers
Period
Jungle coast VAT Jungle
………. 002…………
7,636,880
PASSENGERS
150,000 30,000
160,000 40,000
100,000 20,000
216,000 0
210,000 40,000
160,000 10,000
50,00 0
0
20,00 20,000
0
50,000 10,000
50,000 10,000
53,333 13,333
53,333 13,333
53,333 13,333
33,333 6,667
33,333 6,667
33,333 6,667
72,000 0
72,000 0
72,000 0
70,000 13,333
70,000 13,333
70,000 13,333
53,333 3,333
53,333 3,333
53,333 3,333
16,667 0
16,667 0
16,667 0
6,66 6,667
7
6,66 6,667
7
6,66 6,667
440,7 000 70,000
1, 180, 000
0.15 Coefficient to be
settled
100,440
3,718,000
3,818,440
r
7,636,880
The company made purchases during the year, on the coast, of fuel 39,300
. and 160 tires each 850; and in the jungle , fuels 19,700 gl of fuel
COAST
Period Fuels Lubricants and
S/. VAT S/.
January 2014 30,130 5,423 7,000
7,000
February 2014 30,130 5,423
IGV-C x coefficient
IGV-
142,481 x 0.15 = Purchase
21,372
(IGV LIQUIDATION) Transfer
JUNGLE
Concept Amount PU Total
60 shopping
603 miscellaneous supplies
40 ATIONS AND
TAXES, COMPENSATION CONTRIBUTIONS
401 central government
4011 VAT
x/x by transfer of VAT at cost
….…………. 006……………..
supplies and spare
25 auxiliary materials parts
252 supplies
2521 fuels 361,560.00
2522 lubricants 84,000.00
2523 spare parts 210,000.00
2524 tires 136,000.00
61 Variation of existences
613 materials and auxiliaries, sumi nistros and spare parts
6131 fuels 361,560.00
6132 lubricants 84,000.00
6133 spare parts 210,000.00
6134 tires 136,000.00
supplies to the
x/x for the income of the s
warehouse
….…………. 007……………..
3,755,790.00
gl of fuel each 9.20, lubricants 84,000; spare parts 210,000. 3 each 9.10; lubricants
63,700; spare parts 160,000 and 70 tires each 820
at cost
142,481
-21,372
121,109
791,560
142,481
934,041
121,095
121,095
791,560
791,560
in
934,041
934,041
460,370
460,370
460,370
460,370
in
460,370
460,370
4,161,847
4,161,847
TOTA
L 11,873.40
11,873.40
11,873.40
11,873.40
11,873.40
11,873.40
11,873.40
11,873.40
11,873.40
11,873.40
11,873.40
11,873.40
142,480.80
6. Of the stock, 90% fuel is consumed, 80% lubricants, 85% spare parts and 200 tires, the balance is what is consumed: 95%
fuel at cost, of this 60% for passengers and 40% for cargo, of the balance to expense admis sales expense.
In lubricants 80% at cost, of this to passengers 30% and cargo 70%, of the balance to administrative expenses in spare parts
98% of this to passengers 40% and cargo 60% of the balance 70% to administrative expenses and 3 90% to cost, of this to
passengers 70% and cargo 30%, of the balance 20% to administrative expenses and 80%
FUELS
Detail Tickets Departures
Amount v. unitary Total cost Amount v. unitary Total
Initial balance
Buy coast 39,300 9.20 361,560
buy jungle 19,700 9.10 179,270
consumption 90% 5,200 8.80 45,760.00
39,300 9.20 361,560.00
13,280 9.10 120,848.00
Total 57,780.00 528,168.00
LUBRICANTS
Detail Tickets Departure
s
Amount Unit value Total cost Amount Unit value Total
Initial balance
purchase coast
purchase jungle 84,000.00
63,700.00
consumption 80% 15,360.00
94,000.00
TOTAL 84,000.00
193,360.00
SPARE PARTS
Detail Tickets Departure
s
Amount Unit value Total cost Amount Unit value Total
Initial balance
buy coast 210000.00
buy jungle 160,000.00
consumption 85% 191,000.00
210,000.00
75,850.00
476,850.00
TIRES
Detail Tickets Departures
Amount Unit value Total cost Amount Unit value Total
Initial balance
buy coast 160 850 136,000
buy jungle 70 820 57,400.00
consumption 200 lla 160 136,000 136,000
40 820 32,800.00
200 168,800
61 1,367,178
613
528,168.00
193,360.00
476,850.00
168,800.00
25 1,367,178
252
528,168.00
193,360.00
476,850.00
168,800.00
meadow in jungle. Of the nistrative 40%, the balance at 25% and sales expenses 75%, 0% to sales expenses, on tires to sales
expenses.
Balance
Amount Unit value Total cost
5,200 8.80 45,760.00
39,300 9.20 361,560
19,700 9.10 179,270
6,420 58,422
Balance
Amount Unit value Total cost
94,000.00
84,000.00
63,700.00
48,340
Balance
Amount Unit value Total cost
191,000.00
210000.00
160,000.00
84,150
Balance
Amount Unit value Total cost
0
160 850.00 136,000
70 820.00 57,400.00
30 820.00 24,600
-
The company has 02 managers each receiving 3,200 monthly; 21 workers each receive 1,200 monthly. Even of the
workers, 50% are covered by risk work accident insurance. Perform the . of the respective benefits
WORKER REMUNERATIONS
CATEGORY 11 REM. 1 VACAC. 2 AGUIN. TOTAL
2 MANAGERS 3,200 EACH 70,400 6,400 12,800 89,600
21WORKER 1,200 C/U 277,200 25,200 50,400 352,800
347,600 31,600 63,200 442,400
3200 MANAGERS: 3,200 x 2 = 6,400
14
25900 Remuneration:
15%
Vacation: Bonus: ONP: 6400 x 11 = 70,400
2
6,400 x 1 = 6,400
6,400 x 2 = 12,800
CTS: 6,400 x 12 x 13% = 9,984
6,400 + 1/6(6,400) = 7,467
Essalud: 6
3 , 2 4 00 x x 1 1 4 2 = x 4 9 4 % .80 = 0- 6 2 .9 6 1 6 2 00= 18200 x
5th category income: 15% =2730 x 2 =5.460
WORKERS: 1,200 X 21 = 25,200
25,200 x 11 = 277,200
25,200 x 1 = 25,200
25,200 x 2 = 50,400
ONP: 25,200 x 12 x 13% = 39,312
Remuneration: CTS: 25,200 + 1/6(25,200) = 29,400
Essalud: m 25,200 x 12 x 9% = 27,216
Vacation: Bonus:
SCTR: 1.24% (302,400: 2) = 1,875
….……….…………. 011……………..…………
OTHER
DISCOUNTS Total CONTRIBUTIONS
ONP RTA 5th CTS ESSALUD SCTR (1.24) TOTAL NET PAYABLE TL COST
11,648 5,460 ### 7,467 6,912 0 14,379 72,492103,979
45,864 0 ### 29,400 27,216 45,938 102,554 306,936455,354
57,512 5,460 ### 36,867 34,128 45,938 116,933 5,688559,333
Payment was made monthly on the coast , rent 3,200 (where the property
lives) maintenance expenses 2,800; expenses without invoice 2, in jungle rent
1,700 (04 workers live there occupying 35 maintenance 3,600; Receipt for fees
1,600; of the total is e. passengers 40% and cargo 60% and the balance to
administrative expenses
5 SERVICES
Coast
……….……….…………. 013……………..………………
63
expenses for services provided by third parties
632 Fee
634 Maintenance
635 Rent
65 other management expenses
659 on invoice
40 taxes, consideration and contribution To the system I
401 thought. and central government
4017 VAT
40 taxes, consideration and contribution To the system I
401 thought. and central government
4017 income tax
46 Other accounts payable
469 other miscellaneous accounts payable
VAT Total
6,912 45,312
6,048 39,648
27,600
37,200
12,960 149,760
Total cost
20,400
43,200
19,200
82,800
232,560.00
..
37,200.00 109,200
33,600.00
38,400.00
27,600
146,040
..
11,015
..
3,720
health to pay
146,040
149,760
..
82,800
19,200.00
43,200.00
20,400.00
health to pay
1,920
80,880
..
health to pay 1,920
80,880
82,800
7 . Depreciation of the period of buildings is carried out 70% at cost and 30% on furniture,
20% at cost and 80% at expense. Of these accumulated expenses, 20% are
administrative expenses and 80% sales. Likewise, I remunerated them 35% of the
balance, 30% sales expenses and 70% administrative expenses.
In addition, local mobility was paid for 10 days at a rate of 17; for 26 days
Buildings 1´620,000.00 5
Cars 5´320,000.00 20
Furniture 26,000.00 10
Total
LOCAL MOBILITY
TIME PRICE/DAILY TOTAL
10 17.00 170
26 25.00 650
TOTAL 42.00 820
68 …………….……….…………. 019……………..…………………..
valuation and impairment of assets and provisions Depreciation
681 6811 Buildings
6812 Vehicles
6813 Furniture
39 ACCUMULATED DEPRECIATION AND AMORTIZATION
accumulated depreciation
391 39103 property machinery and equipment
391031 buildings
391032 vehicles
391033 furniture and fixtures
X/X for the depreciation of the year
astos; units of transport 90% at cost and 10% at expense and send passengers at cost 80%
and cargo 20% and what refers to itself is sent at cost 90% of it to passengers 65% and
cargo
Without depreciation
81,000.00
1,064,000.00
2,600.00
1,147,600.00
4% x 750 = 30
amount to repair: s/. 1 x 26 days = 26
1,147,600
81,000.00
1,064,000.00 1,147,600
2,600.00
81,000.00
1,064,000.00
2,600.00
CENT
COSTS
No. CONCEPT TOTAL %
FUELS 528,168.00 95%
LUBRICANTS 193,360.00 80%
SPARE PARTS 476,850.00 98%
TIRES 168,800.00 90%
1,367,178
COSTS
No. CONCEPT TOTAL %
02 MANAGERS 105,131 90%
21 WORKERS 415,827 90%
520,958
COSTS
No. CONCEPT TOTAL %
RENT 58,800 70%
MAINTENANCE 76,800 70%
FEE 56,400 70%
192,000[
COSTS
No. CONCEPT TOTAL %
01 BUILDINGS 81,000 70%
14 VEHICLES 1,064,000 90%
FURNITURE 2,600 20%
1,147,600
COSTS
No. CONCEPT TOTAL %
SHOPPING 121,665
SERVICES 11,067 70%
132,732
COSTS
No. CONCEPT TOTAL %
CONSUMPTION 1,367,178
REM SHEET 520,958
SERVICES 192,000
DEPRECIATIONS 1,147,600
VAT COST 132,110
LOCAL MOBILITY 820
3,360,666[
…………….……….…………. 020……………..…………………..
63 expenses for services provided by third parties
639
46 Other accounts payable
469 other miscellaneous accounts payable
x/x Due to local mobility
…………….……….…………. 021……………..…………………..
92 PRODUCTION COSTS
921 passengers
9211 REM REM.
9212 SERVICES
9213 CONSUMPTION
9214 DEPRECIATIONS
9215 VAT COST
922
burden
9221 REM REM.
9222 SERVICES
9223 CONSUMPTION
9224 DEPRECIATIONS
9225 VAT COST
94
ADMINISTRATIVE EXPENSES
9411 REM REM.
9412 SERVICES
9413 CONSUMPTION
9414 DEPRECIATIONS
9415 VAT COST
SALES EXPENSES
95
9511 REM REM.
9512 SERVICES
9513 CONSUMPTION
9514 DEPRECIATIONS
9515 VAT COST
9516 LOCAL MOBILITY
79 CHARGES CHARGES ON COST ACCOUNT
X/X FOR SHIPPING AT COST AND EXPENSE
RO OF CONSUMPTION COSTS
PASSENGERS BURDEN OPERATING EXPENSES <
S/ % S/ % S/ % S/ %
501,759.60 60% 301,055.76 40% 200,703.84 5% 26,408.40 40%
154,688.00 30% 46,406.40 70% 108,281.60 20% 38,672.00 25%
467,313.00 40% 186,925.20 60% 280,387.80 2% 9,537.0070%
151,920.00 70% 106,344.00 30% 45,576.00 10% 16,880.00 20%
1,275,680.60 640,731.36 634,949.24 91,497.40
56504.05
57018.60
2694.90
5447.44
121,665
COST INTEGRATION
PASSENGERS BURDEN OPERATING EXPENSES G.A.
S/ % S/ % S/ % S/ %
1,275,681 640,731 634,949 91,497
468,862 304,760 164,102 52,096
134,400 53,760 80,640 57,600
1,014,820 811,856 202,964 132,780
121,270 60,117 61,152 11,462
820
3,015,032 1,871,225 1,143,807 I Yo 346,256
820
820
820
3014463.78
1,870,943.00
304,760.00
53,760.00
640,731.00
811,856.00
59,836.00
1,143,520.78
164,101.78
80,640.00
634,949.00
202,964.00
60,866.00
108,169
36,467.00
11,520.00
30,283.00
26,556.00
3,343.00
238,070
15,628.74
46,080.00
61,214.14
106,224.00
8,103.52
820.00
3360703.18
S/ % S/
10,563.36 60% 15,845.04
9,668.00 75% 29,004.00
6,675.90 30% 2,861.10
3,376.00 80% 13,504.00
30,283.26 61,214.14
ADM. SALES EXPENSE
EXPENSES
STOS ADM. SALES EXPENSE
S/ % S/
7,359.17 30% 3,153.93
29,107.89 30% 12,474.81
36,467.06 15,628.74
3,358.92 8,103.52
Sales: 3,818,000
Sales cost: 3,014,464
Gross profit: 803,536
108,169
Administration Expenses
238,058
Selling expenses
457,309
Utility :
DETERMINATION
CONCEPT PARTIC. GO
NET PROFIT BEFORE PARTICIPATIONS AND IR PARTICIPATION OF 457,309.22 457,309.22
PROFITS 28,225
457,309.22 429,084
PROFIT BEFORE TAX 107,186.00
107,186.00
ADDITIONS -
-
DEDUCTIONS 536,270
564,495.22
NET TAXABLE INCOME 28,225
WORKER PARTICIPATION
5%
INCOME TAX 30% 160,881
PAYMENT ON ACCOUNT
NET PROFIT BEFORE PARTICIPATIONS AND IR 375,389
3,818,000
457,309.22
REPAIR
26,880.00
14,280.00 564,495.22
16,800.00
21,600.00
27,600.00
26.00
107,186.00
564,495.22
TRANSPORTATION COMPANIES
"SELVA"
DIARY BOOK
…………….……….…………. 001……………..…………………..
10 cash and cash equivalent
101 box
102 Fixed funds
104 current account in financial institutions
332 buildings
334 Transportation equipment
335 furniture and fixtures
39 depreciation, amortization and accumulated depletion
391 accumulated depreciation
39103 property machinery and equipment
391031 buildings
391032 vehicles
8 units 1,824,000
6 units 532,000
391033 furniture and fixtures
…………….……….…………. 002……………..…………………..
70
SALES
704 provision of services
x/x BY SALES IN THE YEAR
…………….……….…………. 003……………..………………….. cash and cash
10 equivalent
104 current accounts
accounts payable collect - third parties
12
121 invoices, receipts and other receipts receivable
x/x for purchases made
…………….……….…………. 004……………..…………………..
shopping
60
603
miscellaneous supplies
6031 fuels
6032 lubricants
6033 spare parts
6034 tires
40 TAXES, COMPENSATIONS AND CONTRIBUTIONS
401
central government
42 4011 VAT
421 commercial accounts payable - third parties
invoices, receipts and other receipts payable
x/x purchase of supplies on the coast
…………….……….…………. 005……………..…………………..
60 shopping
603 miscellaneous supplies
TRANSPORTATION COMPANIES
"SELVA"
40
TAXES, COMPENSATIONS AND CONTRIBUTIONS
401
central government
4011 VAT
421 invoices, receipts and other receipts to pay cash and cash equivalent
10 104 checking accounts
x/x purchase payment
…………….……….…………. 011……………..…………………..
personnel expenses directors and managers
621 remuneration
62
6211 salaries and wages
6214 rewards
6215 vacation
6273 SCTR
6275 Essalud
Additional remuneration
629 cts
TRANSPORTATION COMPANIES
"SELVA"
40 taxes, consideration and contribution To the system I thought. And health to be paid
401 by the central government
4017 income tax
403 public institutions
4031 essalud
4032 ONP
41
411 remunerations and participations payable remunerations payable
415
social benefits
4151 CTS 36867
x/x for the provision of the payroll
…………….……….…………. 012……………..…………………..
40 TAXES, COMPENSATIONS AND CONTRIBUTIONS
401 central government
4017 Income tax
403 Public institutions
4031 EsSalud
4039 SCTR
41 REMUNERATIONS AND PARTICIPATIONS
411 Remunerations payable
10 CASH AND CASH EQUIVALENT
104 Current account
X/X FOR THE PAYMENT OF THE RETURN
…………….……….…………. 013……………..…………………..
63
632 expenses for services provided by third parties Fees
634 Maintenance
635 Rent
65 other management expenses
659 on invoice
40 taxes, consideration and contribution To the system I thought. And health to be paid
401 by the central government
4017 VAT
40 taxes, consideration and contribution To the system I thought. And health to be paid
401 by the central government
4017 income tax
46 Other accounts payable
469 other miscellaneous accounts payable
x/x for services provided by third parties-costa
…………….……….…………. 014……………..…………………..
63
632 expenses for services provided by third parties Fees
634 Maintenance
635 Rent
40 taxes, consideration and contribution To the system I thought. And health to be paid
by the central government
401
4017 VAT
x/x by transfer of VAT to cost
…………….……….…………. 015……………..…………………..
40 taxes, consideration and contribution To the system I thought. And health to be paid
401 by the central government
4017 income tax
46 commercial accounts payable - third parties
421 invoices, receipts and other receipts payable
10 cash and cash equivalent
TRANSPORTATION COMPANIES
"SELVA"
…………….……….…………. 018……………..…………………..
61 Variation of existences
613 materials and auxiliaries, supplies and spare parts
6131 fuels
6132 lubricants
6133 spare parts
6134 tires
…………….……….…………. 019……………..…………………..
68 valuation and impairment of assets and provisions
681 Depreciation 6811 Buildings 6812 Vehicles 6813 Furniture
9224 DEPRECIATIONS
9225 VAT COST
94 ADMINISTRATIVE EXPENSES
9411 REM REM.
9412 SERVICES
9413 CONSUMPTION
9414 DEPRECIATIONS
9415 VAT COST
SALES EXPENSES
9511 REM REM.
95 9512 SERVICES
9513 CONSUMPTION
9514 DEPRECIATIONS
9515 VAT COST
9516 LOCAL MOBILITY
CHARGES CHARGES ON COST ACCOUNT
X/X FOR SHIPPING AT COST AND EXPENSE
79
TRANSPORTATION COMPANIES
"SELVA"
HAS TO TO HAVE
36,600
8,300.00
1,500.00
26,800.00
330,760
139,760.00
191,000.00 7,236,000
270,000.00
1,620,000.00
5,320,000.00
26,000.00
2,682,700
318,000.00
2,356,000.00
8,700.00
2,900,000
1,200,000
845,260
3,818,440
100,440
TRANSPORTATION COMPANIES
"SELVA"
3,718,000
3,818,440
3,818,440
791,560
361,560.00
84,000.00
210,000.00
136,000.00
142,481
934,041
121,665
TRANSPORTATION COMPANIES
"SELVA"
121,665
791,560
361,560.00
84,000.00
210,000.00
136,000.00
791,560
361,560.00
84,000.00
210,000.00
136,000.00
934,041
934,041
460,370
179,270.00
63,700.00
160,000.00
57,400.00
460,370
460,370
179,270.00
63,700.00
160,000.00
57,400.00
460,370
179,270.00
63,700.00
160,000.00
57,400.00
460,370
TRANSPORTATION COMPANIES
"SELVA"
460,370
520,958
347,600.00
63,200.00
31,600.00
1,875.00
34,128.00
5,688
36,867.00
TRANSPORTATION COMPANIES
"SELVA"
89,304
5,880.00
34,128.00
49,296.00
431,654
89,304
431,654
520,958
109,200
37,200.00
33,600.00
38,400.00
27,600
12,960
3,720
146,040
11,015
11,015
3,720
146,040
149,760
TRANSPORTATION COMPANIES
"SELVA"
82,800
19,200.00
43,200.00
20,400.00
1,920
80,880
1,920
80,880
82,800
TRANSPORTATION COMPANIES
"SELVA"
1,367,178
528,168.00
193,360.00
476,850.00
168,800.00
1,367,178
528,168.00
193,360.00
476,850.00
168,800.00
1,147,600
81,000.00
1,064,000.00
2,600.00
1,147,600
81,000.00
1,064,000.00
2,600.00
820
820
820
820
3015748.00
1,872,227.00
304,760.00
53,760.00
640,731.00
811,856.00
59,836.00
1,143,521.00
164,102.00
80,640.00
634,949.00
TRANSPORTATION COMPANIES
"SELVA"
202,964.00
60,866.00
108,169
36,467.00
11,520.00
30,283.00
26,556.00
3,343.00
238,033
15,629.00
46,080.00
61,214.00
106,224.00
8,066.00
820.00
3361950.00
26823675 26,823,675
TRANSPORTATION COMPANIES
"SELVA"
LEDGER
10 14
39 46
2,682,700 146,040.00
1,147,600 80,880.00 2,900,000 146,040.00
820
80,880.00
820
3,830,300 227,740.00 3,127,740
934,041 934,041 1,367,178 791,560.00 520,958
460,370.00 460,370.00 460,370.00
12 40
42 61
3,818,440 3,818,440 142,481 100,440
89,304.00 121,665.00
12,960.00 89,304.00
3,720.00 3,720.00
1,920.00 11,067
3,818,440 3,818,440 1,920.00
250,384.80 328,116
TRANSPORTATION COMPANIES
"SELVA"
1,394,411I 1,394,411
520,958
1,367,178 1,251,930.00
63
109 27,600.00 1,147,600
,20
0.0
0
11,
015
82,
800
820
9 108,169
4
TRANSPORTATION COMPANIES
"SELVA"
108,169
238,033
238,033
TRANSPORTATION COMPANIES
"SELVA"
TRANSPORTATION COMPANIES
"SELVA"
TRANSPORTATION COMPANIES
"SELVA"
TRANSPORTATION COMPANIES
"SELVA"
TRANSPORTATION COMPANIES
"SELVA"
TRANSPORTATION COMPANIES
"SELVA"
TRANSPORTATION COMPANIES
"SELVA"
25 33
7,236,000.00
7,236,000.00
STUDY CASE..........................................................................1
The initial inventory was as follows :................................1
The initial inventory was as follows :................................5
10,286,060......................................................................6
7,627,960 7,627,960....................................................7
Pro rata Affected sales............................................10
Affected rounds + unaffected rounds...........................10
Transfer............................................................................14
3,755,790.00.................................................................17
at cost..........................................18
4,161,847.................................20
4,161,847.................................20
TOTAL 11,873.40......................21
TIRES.....................................27
Jungle..........................................38
1,373,595.00
COST INTEGRATION.......................................................52
DIARY BOOK....................................................................65
LEDGER.............................................................................81
TRANSPORTATION COMPANIES
"SELVA"
92.....................................................................................92
3,015,748.........................................................................92
79.....................................................................................92
DISTRIBUTION OF PROFITS......................................99
RULE D(%).................................................................99
< 76800 X100/379200 20.25...................................99
< 14113x 20.25%= 2858..........................................99
< 2858/2= 1429........................................................99
< 365x2=730 365x21=.............................................99
< 730x100/8395=8.70%...........................................99
< 1228/2=614 12885/2.............................................99
7665............................................................................100
14113x8.70%=1228...................................................100
1=614.........................................................................100
845,260.00
845,260.00
1,200,000.00
STUDY CASE..........................................................................1
The initial inventory was as follows :................................1
1,200,000.00
431,654 431,654
TRANSPORTATION COMPANIES
"SELVA"
431,654 431,654
92
3,015,748
3,015,748
79
3361950.00
3361950.00
TRANSPORTATION COMPANIES
"SELVA"
TRANSPORTATION COMPANIES
"SELVA"
TRANSPORTATION COMPANIES
"SELVA"
TRANSPORTATION COMPANIES
"SELVA"
TRANSPORTATION COMPANIES
"SELVA"
TRANSPORTATION COMPANIES
"SELVA"
DISTRIBUTION OF PROFITS
RULE D(%)
< 730x100/8395=8.70%
7665
14113x8.70%=1228
1=614