INVENTORY

Store "the king" Property of Mamerto Blanco Moreno

Practiced on March 1, 2023
ACTIVE
Current
Box
Bills 3,410.00
Coins 245.00 3,655.00
Banks
Account No. 3-875318-4 Ave Indiana S.A Bank 105,540.00
VAT receivable
12% on 107,746 according to the invoice in favor of the company 12,929.52
Goods
Long sleeve shirts:
120 Cali brand large size Q60.25 7,230.00
120 Rodolfo brand medium size Q54.00 6,480.00
120 Triangle brand small size Q50.75 6,090.00
Short sleeve shirts:
100 large size swan brand Q45.00 4,500.00
100 Ganzo brand medium size Q42.50 4,250.00
100 brand their small size Q40.25 4,025.00 32,575.00
premiums paid in advance
1 Insurance policy to Panamericana S.A. insurance company 12,540.00
No Current
real estate
1 property registry house No. 4510 folio 435 350,000.00
Delivery Vehicles
1 Daewoo half-ton panel 62,500.00
Organization and Installation Expenses
4 Accounting Books 32.75 131.00
1 Receipt of commercial registration for the company's inscription 175.00
1 Fiscal stamp for the trade license 50.00
1 SAT Receipt No. 0052-7829 habilitation of books 200.00
Receipt No. 4592 from the commercial register 60.00 616.00
SUM OF ASSETS 580,355.52
PASSIVE
Current
suppliers
Shirt Distributor S.A. 8,000.00
Guatemalan Shirts S.A. 7,000.00 15,000.00
Documents Payable
10 letters in favor of CIDEAGRO 20,000.00
Short-term mortgages
Mortgage at Tucan S.A. bank 50,000.00
No Current
Long-term mortgages
Long-term mortgage Tucan Bank S.A. 100,000.00
TOTAL LIABILITIES 185,000.00
NET WORTH
Equity
Mamerto Blanco Moreno capital account 395,355.52
SUM OF LIABILITIES AND EQUITY 580,355.52

Summary
Box 3,655.00
Banks 105,540.00
VAT receivable 12,929.52
Merchandise 32,575.00
Advance paid insurance 12,540.00
Real estate 350,000.00
Delivery vehicles 62,500.00
Organization and installation expenses 616.00
Suppliers 15,000.00
Documents payable 20,000.00
Short-term mortgages 50,000.00
Long-term mortgages 100,000.00
Equity capital 395,355.52
EQUAL SUMS 580,355.52 580,355.52

The undersigned accountant certifies: that in accordance with the previous data
the equity of Mamerto Blanco Moreno amounts to the sum of
three hundred ninety-five thousand three hundred fifty-five point fifty
two cents (395,355.52) Guatemala, Huehuetenango 01/03/2023
67.48
60.48
56.84

50.40
47.60
45.08

36.68
 Store 'The King' Opening Balance
March 1, 2023
ACTIVE
Current
Box 3,655.00
Banks 105,540.00
Accounts receivable 12,929.52
Merchandise 32,575.00
Seguros pagados por antcipado 12,540.00 167,239.52
No Current
Real Estate 350,000.00
Delivery vehicles 62,500.00
Organization and installation expenses 616.00 413,116.00
SUM OF ASSETS 580,355.52
PASSIVE
Current
Suppliers 15,000.00
Documents payable 20,000.00
Short-term mortgages 50,000.00 85,000.00
No Current
Long-term mortgages 100,000.00
Net Worth
Equity Capital 395,355.52
SUM EQUAL TO ASSETS 580,355.52

Guatemala,Huehuetenango 01/03/23
 Store 'The King' - Property of Mamerto Blanco Moreno - Daily Book
01 de marzo de 2023
Part No.1
Box 1 3655.00
Banks 2 105,540.00
VAT receivable 3 12929.52
merchandise 4 32575.00
Insurance paid in advance 5 12540.00
Real Estate 6 350000.00
Delivery vehicles 7 62500.00
Organization and installation expenses 8 616.00
Suppliers 9 15000.00
Documents payable 10 20000.00
Short-term mortgages 11 50000.00
Long-term mortgages 12 100000.00
Equity capital 13 395355.52
values with which you start your accounting
the warehouse the King, according to balance of

opening, 03/01/2023 580,355.52 580,355.52

2-Mar Part No.2
Furniture and equipment 14 8,050.00
VAT receivable 3 966.00
Banks 2 9,016.00
Purchase of furniture and equipment, according to

No. 4910 with check No. 0001 9,016.00 9,016.00

7-Mar Part No.3
Box 1 6,272.00
Sales 15 5,600.00
VAT payable 16 672.00
sale of merchandise according to invoice of
from No.0001 to No.0016 6,272.00 6,272.00
12-Mar Partda No.4
Utensils and appliances 17 122.75
Accounts receivable 3 14.73
Box 1 137.48
purchase of tools and utensils according to

Invoice No.5910 137.48 137.48

15-Mar Part no.5
box 1 3292.80
Rent collected in advance 18 2940.00
VAT payable 16 352.80
a premises was rented to the gentleman
Onofre Loyo for 3 months 3292.80 3292.80
17-Mar Part no. 6
 Purchases 19 3520.00
VAT receivable 3 422.40
Suppliers 9 2112.00
Banks 2 1830.40
purchase of merchandise we pay 40%
but the VAT of the total with check no.0002 3942.40 3942.40
19-Mar Part No.7
Banks 2 3292.80
Box 1 3292.80
it was deposited in the bank Tucan, S.A
Invoice No.001 3292.80 3292.80
22-Mar Part No.8
Documents payable 10 2000
Box 1 2000
A letter was paid to CIDEAGRO receipt
of box no. 417 2000 2000
25-Mar Part No. 9
Box 1 3640.00
Sales 15 3250.00
VAT payable 16 390.00
sale of merchandise according to invoice of
from No.0018 to No.0026 3640.00 3649.00
27-Mar Partda No.10
Suppliers 9 8000.00
Banks 2 8000.00
a payment was made to the distributor of
shirts S,A and the shirt chapinas, S.A 8000.00 8000.00
31-Mar Part No.11
Short-term mortgages 11 5000.00
interest expense 20 2420.55
Banks 2 7420.55
mortgage payment plus 19% interest
annual receipt No. 002 7420.55 7420.55
31-Mar Part No. 12
Banks 2 3155.00
Box 1 3155.00
a deposit in the bank el tucan, S.A
Receipt No.002 3155.00 3155.00
31-Mar Part No. 13
IVA payable 16 1414.80
VAT receivable 3 1414.80
VAT Regularization 1414.80 1414.80
 Store 'The King' -property of Mamerto Blanco Moreno- Ledger
01 de marzo del 2023
FOLIO 1 BOX
Mar-01 To several accounts pda NO.1 3,655 3,655.00
Mar-07 To several accounts pda NO.3 6,272 9,927.00
Mar-12 For various accounts pda NO. 4 137.48 9,789.52
Mar-15 To several counts PDA NO.5 3,292.80 13,082.32
Mar-19 For Banks pda NO. 7 3,292.80 9,789.52
Mar-22 For accounts payable documents PDA NO.8 2,000 7,789.52
Mar-25 To several accounts pda. NO.9 3,640 11,429.52
Mar-31 For Banks PDA NO. 12 3,155 8,274.52
FOLIO 2 BANKS
Mar-01 To several accounts PDA NO.1 105,540.00 105,540
Mar-02 For several accounts PDA NO. 2 9,016.00 96,524
Mar-17 For several accounts pda NO.6 1,830.40 94,693.6
Mar-19 At box PDA NO.7 3,292.80 97,986.40
Mar-27 For PDA suppliers NO.10 8,000.00 89,986.4
Mar-31 For various accounts PDA NO.11 7,420.55 82,565.85
Mar-31 A box pda NO.12 3,155.00 85,720.85
FOLIO 3 VAT TO BE RECEIVED
Mar-01 To several accounts pda NO.1 12,929.52 12,929.52
Mar-02 To banks pda NO.2 966 13,895.52
Mar-12 At box PDA No. 4 14.73 13,910.25
Mar-17 To banks pda NO.6 422.4 14,332.65
Mar-31 For VAT receivable PDA NO.13 1,414.80 12,917.85
FOLIO 4 MERCHANDISE
Mar-01 To several accounts pda NO.1 32,575 32,575
FOLIO 5 PREPAID INSURANCES
Mar-01 To several accounts PDA NO.1 12,540 12,540
FOLIO 6 REAL ESTATE
Mar-01 To various accounts PDA NO.1 350,000 350,000
FOLIO 7 VEHICLES
Mar-01 To several accounts pda NO.1 62,500 62,500
FOLIO 8 ORGANIZATION AND INSTALLATION EXPENSES
Mar-01 To various accounts pda NO.1 616 616
FOLIO 9 SUPPLIERS
Mar-01 For several accounts PDA No. 1 15,000.00 15,000
Mar-23 For various accounts PDA NO.6 2112.00 17112.00
Mar-23 To banks pda NO. 10 8,000.00 9,112.00
FOLDER 10 Documents to be paid
Mar-01 For several accounts PDA NO.1 20,000 20,000
Mar-22 A box pda NO.8 2,000 18,000
FOLIO 11 SHORT-TERM MORTGAGES
Mar-01 For various accounts pda NO.1 50,000 50,000
 Mar-31 To banks pda NO.11 5,000 45,000
FOLIO 12 LONG-TERM MORTGAGES
Mar-01 For several accounts pda NO.1 100,000 100,000
FOLIO 13 Equity
Mar-01 For various accounts PDA NO.1 395,355.52 395,355.52
FOLIO 14 FURNITURE AND EQUIPMENT
Mar-02 To banks PDA NO.2 8,050 8,050.00
PAGE 15 SALES
Mar-07 For box pda NO.3 5,600.00 5,600.00
Mar-25 For box PDA NO.9 3,250.00 8,850.00
FOLIO 16 VAT PAYABLE
Mar-07 For box pda NO.3 672.00 672
Mar-15 For box PDA NO.5 352.80 1024.80
Mar-25 For box PDA NO.9 390.00 1414.80
Mar-31 Accounts receivable VAT 1,414.80 0.00
FOLIO 17 UTENSILS AND TOOLS
Mar-12 At box pda NO.4 122.72 122.72
FOLIO 18 RENTAL PAYMENTS COLLECTED IN ADVANCE
Mar-15 For cash drawer PDA NO.8 2,940 2,940
FOLIO 19 PURCHASES
Mar-17 To several accounts pda NO.6 3,520 3,520
PAGE 20 INTEREST EXPENSE
Mar-31 To banks PDA NO.11 2,420.55 2,420.55
 Almacen "El rey" propiedad Mamerto Blanco Moreno Balance "comprobacion de saldos"
March 1, 2023
Folio Accounts Must News Debtor Creditor
1 Box 16859.80 8585.28 8274.52
2 Banks 111987.80 26266.95 85720.85
3 VAT receivable 14332.65 1414.80 12917.85
4 Merchandise 32575.00 32575.00
5 seconds. Paid in advance 12540.00 12540.00
6 Properties 350000.00 350000.00
7 Vehicles 62500.00 62500.00
8 Organization and installation expenses 616.00 616.00
9 Suppliers 8000.00 17112.00 9112.00
10 Documents payable 2000.00 20000.00 18000.00
11 Short-term Mortgages 5000.00 50000.00 45000.00
12 Long-Term Mortgages 100000.00 100000.00
13 Equity capital 395355.52 395355.52
14 Furniture and equipment 8050 8050.00
15 Sales 8850.00 8850.00
16 Iva por Pagar 1414.80 1414.80
17 Utensils and equipment 122.75 122.75
18 Rents collected in advance 2940.00 2940.00
19 purchases 3520 3520.00
20 Interest expense 2420.55 2420.55
EQUAL SUMS 631939.35 631939.35 579257.52 579257.52

Guatemala, Huehuetenango 01/03/2023