Ejercicio Resuelto de Inventarios Perpetuos
Cargado por
Diegojonathan LaraEjercicio Resuelto de Inventarios Perpetuos
Cargado por
Diegojonathan LaraCommon questions
Con tecnología de IAThe company invests in promotional expenses by paying $2,930.00 plus IVA for advertising through flyers, promoting its product range . This expense is a strategic move to enhance market presence and sales, reflected under 'Publicidad' and an increase in 'IVA Acreditable' . While immediate cash flow is impacted negatively due to this expenditure, the long-term effectiveness depends on sales augmentation triggered by this marketing investment. This indication highlights a proactive approach towards brand visibility, albeit requiring careful measurement of ROI to justify continued marketing spending .
The company manages its debt obligations by paying their dues strategically to balance liquidity and debt load. For example, on 08-02-2017, 'EL OCCIDENTE S.A DE C.V' pays $35,000 to Viana S.A de C.V . It also utilizes bank transactions to pay off one document owed to Famsa S.A de C.V . These debt payments reduce bank balances significantly but prevent interest accumulation or penalties associated with overdue debts, thereby requiring robust cash flow management to meet operating needs while servicing financial commitments, ensuring sustainability .
Deferred payments impact liquidity by potentially straining the company's ability to fulfill obligations without jeopardizing daily operations. 'EL OCCIDENTE S.A DE C.V' uses deferred payment arrangements, such as signing documents for amounts owed beyond immediate cash capacity like with Famsa S.A de C.V . By separating cash outflows over time, the company maintains operational cash flow, yet careful planning for maturity dates of such obligations is essential to avoid liquidity crunches. Effective cash management thus demands coordinated scheduling of inflows and outflows, ensuring that long-term payment strategies are harmonized with available financial resources .
Inventory purchases and sales returns directly affect the cost of sales and consequently, the gross profit margins of 'EL OCCIDENTE S.A DE C.V'. Purchases increase the inventory balance, while each sale and corresponding return impacts this account inversely. For instance, when merchandise is returned, it reduces both the 'Ventas' and increases the 'Almacen', effectively decreasing the reported revenue by the sales return amount . It also alters the cost of the inventory and gross margins as the returned stock is restocked at the original cost price. These interactions underline the sensitivity of gross profits to inventory movements, requiring precise tracking to maintain profitability transparency .
Throughout February, 'EL OCCIDENTE S.A DE C.V' diligently records VAT on both sales and purchases to maintain tax compliance. For example, when the company sells merchandise to Rad Física S.A de C.V. for $31,800, a VAT of $5,088 is applied . On the purchase side, transactions such as buying from Viana S.A de C.V include a VAT accreditable of $7,344 . These VAT transactions are recorded under 'IVA Trasladado' for sales and 'IVA Acreditable' for purchases, managing their VAT liabilities efficiently to ensure correct net payable or receivable VAT at the period-end .
Extending credit to employees, such as the loan to Víctor Reyes for $1,800.00, creates an account under 'Deudores Diversos' which increases receivables on the balance sheet . This transaction decreases the current asset 'Caja' by the same amount, affecting immediate cash availability. However, it aligns with typical company practices to support employees, though it demands that the company maintains sufficient liquidity to cover employee loans. Over time, these receivables should be monitored to mitigate risks associated with non-repayment affecting working capital .
In February 2017, 'EL OCCIDENTE S.A DE C.V' uses a combination of cash and credit to manage its inventory purchases. Initial purchases, such as from Viana S.A de C.V worth $45,900.00 plus IVA, are made on credit . Subsequent payments are split between immediate payments, like using cash for 25% of a purchase from Famsa S.A de C.V, and deferred settlements, using documents for the remaining 75% . In addition, the company purchases from Elektra S.A de C.V by paying part in cash and part on credit .
The initial cash balance of 'EL OCCIDENTE S.A DE C.V' is $3,000.00 as recorded in the opening balance sheet. This amount is part of the working capital that facilitates early transactions such as the payment of debts and purchase of goods. For instance, on 11-02-2017, 25% of a purchase from Famsa S.A de C.V was paid in cash . Subsequently, parts of the bank balance also finance other activities within the reporting period, such as the purchase of office desks .
The sales return on 14-02-2017, where merchandise worth $15,600 was returned to the company reduces the recorded sales revenue and the liability of the customer, Tena Salín and Asociados. The return results in a debit to sales and a credit to the accounts receivable of $18,096, which includes IVA . The cost of the returned goods, $8,580, is credited back to inventory and debited to cost of sales, thereby impacting the net profit margin for February . This return affects the company's liquidity and potential profitability by increasing inventory temporarily and reducing immediate cash flow expectations from receivables.
On 20-02-2017, 'EL OCCIDENTE S.A DE C.V' purchases three office desks for $3,400.00 each plus IVA, which is $10,200.00 in total. This amount is recognized as an increase in 'Mobiliario y Equipo' (furniture and equipment) and an increase in 'IVA Acreditable' . The procurement lowers the available bank balance by $11,832.00, offsetting the cash outflow . This transaction increases the fixed assets while reducing current assets, slightly impacting the company’s liquidity but increasing long-term assets on the balance sheet.
![CAJA
BANCOS
AP]
$ 3,000.00
AP
$ 50,000.00 $ 3,500.00
6)
$ 1,800.00
6)
$ 39,440.00 $ 26,216.00](/p?url=https%3A%2F%2Fscreenshots.scribd.com%2FScribd%2F252_100_85%2F326%2F638206890%2F6.jpeg&__src=https%3A%2F%2Fes.scribd.com%2Fdocument%2F638206890%2FUntitled&__type=image)
