{"text_format":"3","workbook":"xlsx","n_sheets":10,"sheets":["Asiento 1","Asiento 2","Asiento 3","Asiento 4","Asiento 5","Asiento 6","Asiento 7","PERDIDA Y GANANCIA","Asiento 8","Asiento 9"],"not_rendered":{"defined_names":10},"read":"whole","date_system":"1900"}

{"sheet":"Asiento 1","index":0,"n_rows":9,"n_cols":7,"rows_kept":9,"merged":[[0,0,0,6],[1,2,1,3],[1,4,1,5]]}
["PRIMER ASIENTO DE CIERRE - UTILIDAD DE VENTA"]
[null,null,"Saldo en el Libro Mayor",null,"Registro de Cierre"]
["Fecha","Cuentas Contables.","Debe","Haber","Debe","Haber","Resultado"]
["2019-12-31","Venta",null,{"v":700000,"d":"700,000.00"},{"v":700000,"d":"700,000.00"},null,"Cerrado"]
[null,"Devolucion en ventas",{"v":6000,"d":"6,000.00"},null,null,{"v":6000,"d":"6,000.00"},"Cerrado"]
[null,"Descuento en ventas",{"v":4000,"d":"4,000.00"},null,null,{"v":4000,"d":"4,000.00"},"Cerrado"]
[null,"Bonif. Y Reb. En ventas",{"v":5000,"d":"5,000.00"},null,null,{"v":5000,"d":"5,000.00"},"Cerrado"]
[null,"Perdida y Ganancia",{"$nulls":3},{"v":685000,"d":"685,000.00"},"Cta. Transitorio"]
[null,null,{"$f":"SUM(C4:C8)","v":{"v":15000,"d":"15,000.00"}},{"$f":"SUM(D4:D8)","v":{"v":700000,"d":"700,000.00"}},{"v":700000,"d":"700,000.00"},{"v":700000,"d":"700,000.00"}]

{"sheet":"Asiento 2","index":1,"n_rows":19,"n_cols":7,"rows_kept":19,"merged":[[0,0,0,6],[1,2,1,3],[1,4,1,5],[11,2,11,3],[11,4,11,5]]}
["SEGUNDO ASIENTO DE CIERRE - DETERMINAR COSTO DE VENTA"]
[null,null,"Saldo en el Libro Mayor",null,"Registro de Cierre"]
["Fecha","Cuentas Contables.","Debe","Haber","Debe","Haber","Resultado"]
["2019-12-31","Costo de Ventas",null,null,{"v":518000,"d":"518,000.00"},null,"Abierto"]
[null,"Inventarios de mercaderia",{"v":300000,"d":"300,000.00"},null,null,{"v":300000,"d":"300,000.00"},"Cerrado"]
[null,"Compras",{"v":210000,"d":"210,000.00"},null,null,{"v":210000,"d":"210,000.00"},"Cerrado"]
[null,"Fletes en compras",{"v":3000,"d":"3,000.00"},null,null,{"v":3000,"d":"3,000.00"},"Cerrado"]
[null,"Gastos de importacion",{"v":5000,"d":"5,000.00"},null,null,{"v":5000,"d":"5,000.00"},"Cerrado"]
[null,null,{"$f":"SUM(C4:C8)","v":{"v":518000,"d":"518,000.00"}},{"$f":"SUM(D4:D8)","v":0},{"v":518000,"d":"518,000.00"},{"v":518000,"d":"518,000.00"}]
[]
[]
[null,null,"Saldo en el Libro Mayor",null,"Registro de Cierre"]
["Fecha","Cuentas Contables.","Debe","Haber","Debe","Haber","Resultado"]
["2019-12-31","Devolucion en compras",null,{"v":12000,"d":"12,000.00"},{"v":12000,"d":"12,000.00"},null,"Cerrado"]
[null,"Descuento en compras",null,{"v":4000,"d":"4,000.00"},{"v":4000,"d":"4,000.00"},null,"Cerrado"]
[null,"Bonif. En Compras",null,{"v":2000,"d":"2,000.00"},{"v":2000,"d":"2,000.00"},null,"Cerrado"]
[null,"Inventario Final",null,{"v":230000,"d":"230,000.00"},{"v":230000,"d":"230,000.00"},null,"Cerrado"]
[null,"Costo de Venta",{"$nulls":3},{"v":248000,"d":"248,000.00"},"Abierto"]
[null,null,{"$f":"SUM(C14:C18)","v":0},{"$f":"SUM(D14:D18)","v":{"v":248000,"d":"248,000.00"}},{"$f":"SUM(E14:E18)","v":{"v":248000,"d":"248,000.00"}},{"$f":"SUM(F14:F18)","v":{"v":248000,"d":"248,000.00"}}]

{"sheet":"Asiento 3","index":2,"n_rows":20,"n_cols":7,"rows_kept":20,"merged":[[0,0,0,6],[1,2,1,3],[1,4,1,5]]}
["TERCER ASIENTO DE CIERRE - CUENTAS DE COSTO Y GASTOS DE OPERACIONES"]
[null,null,"Saldo en el Libro Mayor",null,"Registro de Cierre"]
["Fecha","Cuentas Contables.","Debe","Haber","Debe","Haber","Resultado"]
["2019-12-31","Perdida V Ganancia",null,null,{"v":474500,"d":"474,500.00"},null,"Cta. Transitorio"]
[null,"Costo de venta",{"v":270000,"d":"270,000.00"},null,null,{"v":270000,"d":"270,000.00"},"Cerrado"]
[null,"Sueldo de vendedores",{"v":60000,"d":"60,000.00"},null,null,{"v":60000,"d":"60,000.00"},"Cerrado"]
[null,"Comisiones sobre venta",{"v":20000,"d":"20,000.00"},null,null,{"v":20000,"d":"20,000.00"},"Cerrado"]
[null,"Propaganda",{"v":12000,"d":"12,000.00"},null,null,{"v":12000,"d":"12,000.00"},"Cerrado"]
[null,"Dep. de vehiculo depto. De venta",{"v":6000,"d":"6,000.00"},null,null,{"v":6000,"d":"6,000.00"},"Cerrado"]
[null,"Impuestos municipales",{"v":10000,"d":"10,000.00"},null,null,{"v":10000,"d":"10,000.00"},"Cerrado"]
[null,"Fletes de ventas",{"v":4000,"d":"4,000.00"},null,null,{"v":4000,"d":"4,000.00"},"Cerrado"]
[null,"Gastos de embalaje",{"v":1300,"d":"1,300.00"},null,null,{"v":1300,"d":"1,300.00"},"Cerrado"]
[null,"Otros gastos de ventas",{"v":3000,"d":"3,000.00"},null,null,{"v":3000,"d":"3,000.00"},"Cerrado"]
[null,"Sueldo Dto. Administracion",{"v":50000,"d":"50,000.00"},null,null,{"v":50000,"d":"50,000.00"},"Cerrado"]
[null,"Gastos de Alquiler",{"v":12000,"d":"12,000.00"},null,null,{"v":12000,"d":"12,000.00"},"Cerrado"]
[null,"Gastos Generales",{"v":18000,"d":"18,000.00"},null,null,{"v":18000,"d":"18,000.00"},"Cerrado"]
[null,"Depre.  Mobiliario",{"v":5000,"d":"5,000.00"},null,null,{"v":5000,"d":"5,000.00"},"Cerrado"]
[null,"Perdidas en cuentas malas",{"v":2000,"d":"2,000.00"},null,null,{"v":2000,"d":"2,000.00"},"Cerrado"]
[null,"Gastos de art. De escritorio",{"v":1200,"d":"1,200.00"},null,null,{"v":1200,"d":"1,200.00"},"Cerrado"]
[null,null,{"$f":"SUM(C4:C19)","v":{"v":474500,"d":"474,500.00"}},{"$f":"SUM(D4:D19)","v":0},{"v":474500,"d":"474,500.00"},{"v":474500,"d":"474,500.00"}]

{"sheet":"Asiento 4","index":3,"n_rows":10,"n_cols":7,"rows_kept":10,"merged":[[0,0,0,6],[1,2,1,3],[1,4,1,5]]}
["CUARTO ASIENTO DE CIERRE - OTROS INGRESOS"]
[null,null,"Saldo en el Libro Mayor",null,"Registro de Cierre"]
["Fecha","Cuentas Contables.","Debe","Haber","Debe","Haber","Resultado"]
["2019-12-31","Perdida y Ganancia",{"$nulls":3},{"v":20000,"d":"20,000.00"},"Cta. Transitorio"]
[null,"Alquileres Ganados",null,{"v":7000,"d":"7,000.00"},{"v":7000,"d":"7,000.00"},null,"Cerrado"]
[null,"Intereses Ganados",null,{"v":5000,"d":"5,000.00"},{"v":5000,"d":"5,000.00"},null,"Cerrado"]
[null,"Ganacia venta de mobiliario",null,{"v":4000,"d":"4,000.00"},{"v":4000,"d":"4,000.00"},null,"Cerrado"]
[null,"Cuentas malas recuperadas",null,{"v":3000,"d":"3,000.00"},{"v":3000,"d":"3,000.00"},null,"Cerrado"]
[null,"Comisiones ganados",null,{"v":1000,"d":"1,000.00"},{"v":1000,"d":"1,000.00"},null,"Cerrado"]
[null,null,{"$f":"SUM(C4:C9)","v":0},{"$f":"SUM(D4:D9)","v":{"v":20000,"d":"20,000.00"}},{"v":20000,"d":"20,000.00"},{"v":20000,"d":"20,000.00"}]

{"sheet":"Asiento 5","index":4,"n_rows":22,"n_cols":7,"rows_kept":22,"merged":[[0,0,0,6],[1,2,1,3],[1,4,1,5]]}
["QUINTO ASIENTO DE CIERRE - OTROS EGRESOS O GASTOS"]
[null,null,"Saldo en el Libro Mayor",null,"Registro de Cierre"]
["Fecha","Cuentas Contables.","Debe","Haber","Debe","Haber","Resultado"]
["2019-12-31","Perdida y Ganancia",null,null,{"v":13500,"d":"13,500.00"},null,"Cta. Transitorio"]
[null,"Intereses gastos",{"v":9000,"d":"9,000.00"},null,null,{"v":9000,"d":"9,000.00"},"Cerrado"]
[null,"Perdida venta de vehiculo",{"v":3500,"d":"3,500.00"},null,null,{"v":3500,"d":"3,500.00"},"Cerrado"]
[null,"Perdidas efectos en litigio",{"v":1000,"d":"1,000.00"},null,null,{"v":1000,"d":"1,000.00"},"Cerrado"]
[null,null,{"$f":"SUM(C4:C7)","v":{"v":13500,"d":"13,500.00"}},{"$f":"SUM(D4:D7)","v":0},{"$f":"SUM(E4:E7)","v":{"v":13500,"d":"13,500.00"}},{"$f":"SUM(F4:F7)","v":{"v":13500,"d":"13,500.00"}}]
{"$rows_empty":12}
[{"$nulls":4}," ","  "]
[{"$nulls":5}," "]

{"sheet":"Asiento 6","index":5,"n_rows":21,"n_cols":7,"rows_kept":21,"merged":[[0,0,0,6],[1,2,1,3],[1,4,1,5]]}
["SEXTO ASIENTO DE CIERRE - OTROS GASTOS EXTRAORDINARIO"]
[null,null,"Saldo en el Libro Mayor",null,"Registro de Cierre"]
["Fecha","Cuentas Contables.","Debe","Haber","Debe","Haber","Resultado"]
["2019-12-31","Perdida y Ganancia",null,null,{"v":70000,"d":"70,000.00"},null,"Cta. Transitorio"]
[null,"Perdida en incendio maquinaria",{"v":40000,"d":"40,000.00"},null,null,{"v":40000,"d":"40,000.00"},"Cerrado"]
[null,"Perdida en robo mercancia",{"v":30000,"d":"30,000.00"},null,null,{"v":30000,"d":"30,000.00"},"Cerrado"]
[null,null,{"$f":"SUM(C4:C6)","v":{"v":70000,"d":"70,000.00"}},{"$f":"SUM(D4:D6)","v":0},{"$f":"SUM(E4:E6)","v":{"v":70000,"d":"70,000.00"}},{"$f":"SUM(F4:F6)","v":{"v":70000,"d":"70,000.00"}}]
{"$rows_empty":12}
[{"$nulls":4}," ","  "]
[{"$nulls":5}," "]

{"sheet":"Asiento 7","index":6,"n_rows":20,"n_cols":7,"rows_kept":20,"merged":[[0,0,0,6],[1,2,1,3],[1,4,1,5]]}
["SEPTIMO ASIENTO DE CIERRE - IMPUESTO SOBRE LA RENTA"]
[null,null,"Saldo en el Libro Mayor",null,"Registro de Cierre"]
["Fecha","Cuentas Contables.","Debe","Haber","Debe","Haber","Resultado"]
["2019-12-31","Perdida y Ganancia",null,null,{"v":44100,"d":"44,100.00"},null,"Cta. Transitorio"]
[null,"Impuesto Sobre la Renta (30%)",{"v":44100,"d":"44,100.00"},null,null,{"v":44100,"d":"44,100.00"},"Cerrado"]
[null,null,{"$f":"SUM(C4:C5)","v":{"v":44100,"d":"44,100.00"}},{"$f":"SUM(D4:D5)","v":0},{"$f":"SUM(E4:E5)","v":{"v":44100,"d":"44,100.00"}},{"$f":"SUM(F4:F5)","v":{"v":44100,"d":"44,100.00"}}]
{"$rows_empty":12}
[{"$nulls":4}," ","  "]
[{"$nulls":5}," "]

{"sheet":"PERDIDA Y GANANCIA","index":7,"n_rows":24,"n_cols":5,"rows_kept":24,"merged":[[0,0,0,4],[1,0,1,4],[2,2,2,3]]}
["PERDIDA Y GANANCIA"]
["RESUMEN PARA TERMINAR LA UTILIDAD NETA DEL PERIODO"]
[null,null,"Resumen de Registros"]
["Fecha","Descripcion","Debe","Haber","Descripcion"]
["2019-12-31","Total Gasto de Operación",{"v":474500,"d":"474,500.00"}]
[null,"Total de Otros Gastos",{"v":13500,"d":"13,500.00"}]
[null,"Total Otros Egresos Extraordinario",{"v":70000,"d":"70,000.00"}]
[null,"Impuesto Sobre la Renta (IR)",{"v":44100,"d":"44,100.00"}]
[{"$nulls":3},{"v":685000,"d":"685,000.00"},"Utilidad Bruta sobre venta"]
[{"$nulls":3},{"v":20000,"d":"20,000.00"},"Otros ingresos"]
["Total",null,{"$f":"SUM(C5:C10)","v":{"v":602100,"d":"602,100.00"}},{"$f":"SUM(D5:D10)","v":{"v":705000,"d":"705,000.00"}},{"$f":"SUM(E5:E10)","v":0}]
[null,"Saldo para repartir entre los Socios o Propietario.",null,{"$f":"D11-C11","v":{"v":102900,"d":"102,900.00"}}]
{"$rows_empty":11}
[{"$nulls":4}," "]

{"sheet":"Asiento 8","index":8,"n_rows":24,"n_cols":6,"rows_kept":24,"merged":[[0,0,0,5],[1,3,1,4]]}
["OCTAVO ASEINTO DE CIERRE DE PERDIDA Y GANANCIA"]
[{"$nulls":3},"REGISTRO CONTABLE"]
["Fecha","Cuentas Contables","Parcial","Debe","Haber","Resultado"]
["2020-03-31","Perdida y Ganancia",null,{"v":102900,"d":"102,900.00"},null,"Cerrado"]
[null,"Capital Social",null,null,{"$f":"SUM(C6:C8)","v":{"v":82320,"d":"82,320.00"}},"Dist. De Utilidad"]
[null,"Cuenta personal Socio \"A\" (30%)",{"v":24696,"d":"24,696.00"},null,null,"Dist. De Utilidad"]
[null,"Cuenta personal Socio \"B\" (40%)",{"v":32928,"d":"32,928.00"},null,null,"Dist. De Utilidad"]
[null,"Cuenta personal Socio \"C\" (30%)",{"v":24696,"d":"24,696.00"},null,null,"Dist. De Utilidad"]
[null,"Reserva de Superavit",null,null,{"$f":"C10","v":{"v":20580,"d":"20,580.00"}},"Reserva para Compra"]
[null,"Reserva para compra de maquinaria",{"v":20580,"d":"20,580.00"},null,null,"Reserva para Compra"]
[null,"Suman Iguales",{"$f":"SUM(C4:C10)","v":{"v":102900,"d":"102,900.00"}},{"$f":"SUM(D4:D10)","v":{"v":102900,"d":"102,900.00"}},{"$f":"SUM(E4:E10)","v":{"v":102900,"d":"102,900.00"}},{"$f":"SUM(F4:F10)","v":0}]
{"$rows_empty":12}
[{"$nulls":5}," "]

{"sheet":"Asiento 9","index":9,"n_rows":22,"n_cols":6,"rows_kept":22,"merged":[[0,0,0,5],[1,3,1,4]]}
["NOVENO ASEINTO DE CIERRE - PAGO DE UTILIDAD DEL PERIODO A LOS SOCIOS"]
[{"$nulls":3},"REGISTRO CONTABLE"]
["Fecha","Cuentas Contables","Parcial","Debe","Haber","Resultado"]
["2020-03-31","Caja y Banco",null,null,{"$f":"SUM(C6:C8)","v":{"v":82320,"d":"82,320.00"}},"Pago a los Socios"]
[null,"Capital Social",null,{"$f":"SUM(C6:C8)","v":{"v":82320,"d":"82,320.00"}},null,"Dist. De Utilidad"]
[null,"Cuenta personal Socio \"A\" (30%)",{"v":24696,"d":"24,696.00"},null,null,"Dist. De Utilidad"]
[null,"Cuenta personal Socio \"B\" (40%)",{"v":32928,"d":"32,928.00"},null,null,"Dist. De Utilidad"]
[null,"Cuenta personal Socio \"C\" (30%)",{"v":24696,"d":"24,696.00"},null,null,"Dist. De Utilidad"]
[null,"Suman Iguales",{"$f":"SUM(C4:C8)","v":{"v":82320,"d":"82,320.00"}},{"$f":"SUM(D4:D8)","v":{"v":82320,"d":"82,320.00"}},{"$f":"SUM(E4:E8)","v":{"v":82320,"d":"82,320.00"}},{"$f":"SUM(F4:F8)","v":0}]
{"$rows_empty":12}
[{"$nulls":5}," "]