Balance de comprobacion caso practico

Format a4 is redefined
Format a4 is redefined
"CASO PRACTICO Nº 01",,,,,,
"La empresa comercial ARCE S.A.C. nos presenta las siguientes Sumas del Mayor para elaborar "
"el Balance de Comprobación"
"DATOS:"
,"CUENTAS","SUMAS DEL MAYOR",
,,"DEBE","HABER"
,"10","20500","26460"
,"12","94710",
,"16","74750",
,"20","71000","22850"
,"33","150000","38000"
,"39","36500","42000"
,"40","25365","37260"
,"41","13950","13950"
,"42",,"121355"
,"47",,"70800"
,"49","5000","5000"
,"50",,"90000"
,"59",,"2400"
,"60","45700",
,"61",,"45700"
,"62","16800",
,"64","750",
,"66","1500",
,"68","65800",
,"69","22850",
,"70",,"59400"
,"76",,"65000"
,"77",,"5000"
,"79",,"83350"
,"94","48175",
,"95","35175",
,"SUMAS","728525","728525"
" ARCE S.A.C.",,,,,,,,,,,,,
"BALANCE DE COMPROBACION ",,,,,,,,,,,,,
"Al 31 de Diciembre del 2008",,,,,,,,,,,,,
,,,,,,,,,,,,,
"CTA","NOMBRE DE LAS","SUMA DEL MAYOR",,"SALDOS",,"AJUSTES",,"INVENTARIO",,"RESULTADO POR NATURALEZA",,"RESULTADO POR FUNCION",
,"CUENTAS","DEBE","HABER","DEUDOR","ACREEDOR","DEBE","HABER","ACTIVO ","PASIVO","PERDIDAS","GANANCIAS","PERDIDAS","GANACIAS"
"10","Caja y Bancos","20500","26460",,"5960",,,,"5960",,,,
"12","Clientes","94710",,"94710",,,,"94710",,,,,
"16","Cuentas por Cobrar Diversas","74750",,"74750",,,,"74750",,,,,
"20","Mercaderías","71000","22850","48150",,,,"48150",,,,,
"33","Inmuebles Maquin. y Equipos","150000","38000","112000",,,,"112000",,,,,
"39","Depreciac. Amortiz. Acumul.","36500","42000",,"5500",,,,"5500",,,,
"40","Tributos por Pagar","25365","37260",,"11895",,,,"11895",,,,
"41","Remunerac. y Partic. x Pagar","13950","13950",,,,,,,,,,
"42","Proveedores",,"121355",,"121355",,,,"121355",,,,
"47","Beneficios Sociales de Trabaj.",,"70800",,"70800",,,,"70800",,,,
"49","Ganacias Diferidas","5000","5000",,,,,,,,,,
"50","Capital",,"90000",,"90000",,,,"90000",,,,
"59","Resultados Acumulados",,"2400",,"2400",,,,"2400",,,,
"60","Compras","45700",,"45700",,,,,,"45700",,,
"61","Variación de