{"id":188,"date":"2026-06-05T09:07:15","date_gmt":"2026-06-05T15:07:15","guid":{"rendered":"https:\/\/contathink.com.mx\/?p=188"},"modified":"2026-07-08T18:28:04","modified_gmt":"2026-07-09T00:28:04","slug":"inventarios","status":"publish","type":"post","link":"https:\/\/contathink.com.mx\/?p=188","title":{"rendered":"INVENTARIOS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Los inventarios es parte esencial de una entidad econ\u00f3mica ya que depende de los art\u00edculos que se obtengan para su venta. Dentro de los inventarios hay de dos tipos, los inventarios para las empresas comerciales y los inventarios para las empresas industriales, los cuales tiene caracter\u00edsticas diferentes, en este caso solamente nos centraremos en las empresas comerciales.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfC\u00f3mo determinar el inventario final?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para determinar el inventario final debemos entender algunos conceptos b\u00e1sicos los cuales son:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inventario inicial: es la cantidad de mercanc\u00eda con la que contamos al inicio del periodo.<\/li>\n\n\n\n<li>Compras netas: es la suma de todas las compras de mercanc\u00edas hechas por la entidad durante un periodo determinado.<\/li>\n\n\n\n<li>Mercanc\u00eda disponible: es la suma de todos los art\u00edculos que se compraron y la mercanc\u00eda con que se inici\u00f3 operaciones en el periodo, es decir, es el resultado de sumar el inventario inicial con las compras netas.<\/li>\n\n\n\n<li>Costo de venta: es la suma del costo de todos los art\u00edculos vendidos, es decir, el dinero total que invertimos en los art\u00edculos que ya se vendieron.<\/li>\n\n\n\n<li>Inventario final: es la existencia de mercanc\u00eda al final del periodo.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ejemplo: determinar el inventario final con los siguientes conceptos<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Inventario inicial $80,000.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Compras netas $150,000.00<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Costo de ventas $160,000.00<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td>OPERACI\u00d3N<\/td><td>CONCEPTO<\/td><td>MONTO<\/td><\/tr><tr><td>&nbsp;<\/td><td>INVENTARIO INICIAL<\/td><td>$80,000.00<\/td><\/tr><tr><td>+<\/td><td>COMPRAS NETAS<\/td><td>$150,000.00<\/td><\/tr><tr><td>=<\/td><td>MERCANCIA DISPONIBLE<\/td><td>$230,000.00<\/td><\/tr><tr><td>&#8211;<\/td><td>COSTO DE VENTAS<\/td><td>$160,000.00<\/td><\/tr><tr><td>&nbsp;<\/td><td>IVENTARIO FINAL<\/td><td>$70,000.00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">&nbsp;<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">Caso 1: Compra de mercanc\u00eda.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El d\u00eda 1 de abril se compra mercanc\u00eda con un valor total de $100,000.00 m\u00e1s IVA<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td><strong>PARCIAL<\/strong><strong><\/strong><\/td><td><strong>DEBE<\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ALMACEN<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$100,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>IVA POR ACREDITAR<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$16,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>PROVEEDORES<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$116,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$116,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>COMPRA DE MERCANCIA<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Caso 2: Compra de mercanc\u00eda con diversos gastos.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para registrar cualquier entrada de mercanc\u00eda tenemos que tomar en cuenta todos los gastos que conlleva como son los fletes, seguros, gastos aduanales, etc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El d\u00eda 4 de abril se compra mercanc\u00eda por $50,000.00 mas IVA con los siguientes gastos, Fletes por $5,000.00 y seguro por $2,000.00 todos los gastos m\u00e1s IVA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para el registro del almac\u00e9n, el monto es la suma de la mercanc\u00eda mas todos sus gastos, es decir los fletes y el seguro.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td>MERCANCIA<\/td><td>$50,000.00<\/td><\/tr><tr><td>FLETES<\/td><td>$5,000.00<\/td><\/tr><tr><td>SEGURO<\/td><td>$2,000.00<\/td><\/tr><tr><td>TOTAL<\/td><td>$57,000.00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td><strong>PARCIAL<\/strong><strong><\/strong><\/td><td><strong>DEBE<\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ALMACEN<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$57,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>IVA POR ACREDITAR<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$9,120.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>PROVEEDORES<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$66,120.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$66,120.00<\/strong><strong><\/strong><\/td><td><strong>$66,120.00<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>COMPRA DE MERCANCIA A CREDITO<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Caso 3: Compra de mercanc\u00eda con intereses.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En algunas ocasiones se pacta con el proveedor un inter\u00e9s por la mercanc\u00eda comprada, este va a depender del tiempo de pago que se tenga como acuerdo, veamos un ejemplo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El d\u00eda 10 de enero se compra mercanc\u00eda con nuestro proveedor a pagar en 4 meses a una tasa anual del 24%, el monto haciende a $800,000.00 m\u00e1s IVA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DATOS<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C=800,000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">t=4*30=120 DIAS<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T=24%<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"72\" height=\"31\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image.png\" alt=\"\" class=\"wp-image-190\" style=\"width:72px;height:31px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"51\" height=\"31\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-2.png\" alt=\"\" class=\"wp-image-192\" style=\"width:51px;height:31px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"103\" height=\"31\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-1.png\" alt=\"\" class=\"wp-image-191\" style=\"width:103px;height:31px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"61\" height=\"22\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-3.png\" alt=\"\" class=\"wp-image-193\" style=\"width:61px;height:22px\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td><strong>PARCIAL<\/strong><strong><\/strong><\/td><td><strong>DEBE<\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ALMACEN<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$800,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>IVA POR ACREDITAR<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>138,240.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>RESULTADO INTEGRAL DE FINANCIAMIENTO<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$64,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>PROVEEDORES<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$1,002,240.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$1,002,240.00<\/strong><strong><\/strong><\/td><td><strong>$1,002,240.00<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>COMPRA DE MERCANCIA A CREDITO<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Caso 4: Determinaci\u00f3n del costo de venta.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Despu\u00e9s del registro de las ventas hechas por la empresa hay que registrar su costo de ventas el cual nos ayudar\u00e1 a determinar el inventario final, por ejemplo:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se vende mercanc\u00eda por $100,000 m\u00e1s IVA a cr\u00e9dito.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td><strong>PARCIAL<\/strong><strong><\/strong><\/td><td><strong>DEBE<\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>CLIENTE<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$116,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>VENTAS<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$100,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>IVA POR TRASLADAR<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$16,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$116,000.00<\/strong><strong><\/strong><\/td><td><strong>$116,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>VENTA DE MERCANCIA A CREDITO<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">El costo de venta haciende a $40,000.00<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td><strong>PARCIAL<\/strong><strong><\/strong><\/td><td><strong>DEBE<\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>COSTO DE VENTAS<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$40,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>ALMACEN<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$40,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$40,000.00<\/strong><strong><\/strong><\/td><td><strong>$40,000.00g<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DEL COSTO DE LA VENTA ANTERIOR<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Caso 5: Mercanc\u00eda en tr\u00e1nsito.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cuando el producto que compramos est\u00e1 en proceso de entrega, es decir, la mercanc\u00eda que est\u00e1 siendo transportada se tiene que registrar. Para ello se utiliza la cuenta de mercanc\u00edas en tr\u00e1nsito.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El d\u00eda 15 de abril se compra mercanc\u00eda por $50,000.00 m\u00e1s IVA<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td><strong>PARCIAL<\/strong><strong><\/strong><\/td><td><strong>DEBE<\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>MERCANCIA EN TRANCITO<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$50,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>IVA POR TRASLADAR<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$8,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>PROVEEDORES<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$58,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$58,000.00<\/strong><strong><\/strong><\/td><td><strong>$58,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>COMPRA DE MERCANCIA<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">La mercanc\u00eda que solicitamos llega al almac\u00e9n el d\u00eda 25 de abril, registrar el asiento correspondiente.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><strong><\/strong><\/td><td><strong>PARCIAL<\/strong><strong><\/strong><\/td><td><strong>DEBE<\/strong><strong><\/strong><\/td><td><strong>HABER<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>ALMACEN<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$58,000.00<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>MERCANCIA EN TRANSITO<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$58,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><strong><\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>$58,000.00<\/strong><strong><\/strong><\/td><td><strong>$58,000.00<\/strong><strong><\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>SE REGISTRA LA ENTRADA DE MERCANCIA EL DIA 25 DE ABRIL<\/strong><strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Los inventarios es parte esencial de una entidad econ\u00f3mica ya que depende de los art\u00edculos que se obtengan para su venta. Dentro de los inventarios hay de dos tipos, los inventarios para las empresas comerciales y los inventarios para las empresas industriales, los cuales tiene caracter\u00edsticas diferentes, en este caso solamente nos centraremos en las [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-188","post","type-post","status-publish","format-standard","hentry","category-curso-de-contabilidad-gratis"],"_links":{"self":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=188"}],"version-history":[{"count":1,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/188\/revisions"}],"predecessor-version":[{"id":195,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/188\/revisions\/195"}],"wp:attachment":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}