Revenues: 2,500 Expenses: Rent 1,200 + Adv 500 + Salaries 600 + Dep 25 = 2,325 Net Income = 175
La empresa "Start-Up Tech" presenta el siguiente Balance Inicial al 01/01/202X: ejercicios de contabilidad completos resueltos
Net Income (Cr 2,500 – Dr 2,325) = 175 → appears as credit in IS column and debit in BS column. Revenues: 2,500 Expenses: Rent 1,200 + Adv 500
Ahora, apliquemos todo lo aprendido con un caso práctico completo de una empresa comercial. 500 Expenses: Rent 1
| Date | Account | Debit | Credit | |------|---------|-------|--------| | Dec 1 | Inventory | 5,000 | | | | Accounts Payable | | 5,000 | | Dec 5 | Cash | 4,000 | | | | Sales Revenue | | 4,000 | | | COGS | 2,500 | | | | Inventory | | 2,500 | | Dec 10 | Inventory (freight) | 500 | | | | Cash | | 500 | | Dec 15 | Salaries Expense | 1,200 | | | | Cash | | 1,200 | | Dec 20 | Accounts Payable | 300 | | | | Inventory | | 300 | | Dec 31 | Insurance Expense | 200 | | | | Prepaid Insurance | | 200 | | (600 ÷ 6 × 2 = 200) | | | | | Dec 31 | Salaries Expense | 400 | | | | Salaries Payable | | 400 |