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The partners of "La Universal, S. de RL unanimously agree to its transformation into a SA, for this purpose they will be incorporated into it Mr. Guzmán and Mr. Suárez. Before the transformation, it is established to capitalize the existing surplus in proportion to the Amount of contributions made by the original partners, who are: Mr. Rodriguez 60% 300,000.00 Mr. Hernandez 40% 200,000.00 500,000.00 The company's financial position at the time of the transformation is as follows: Universal, S. de R.L. ASSETS LIABILITIES banks $2,540.00 Various liability accounts Various asset accounts 959,460.00 SHAREHOLDERS' EQUITY Share Capital Social parts Legal reserve Utility of exercise Sum of Shareholders' Equity TOTAL ASSETS $962,000.00 TOTAL LIABILITIES PLUS CAPITAL The share capital of the new company is set at $1,164,500.00, consisting of 2,329 shares with a nominal value of $500.00 each, subscribed in the following manner: CAPITAL SHARES Mr. Rodriguez 797 Mr. Hernandez 532 Mr. Guzman 600 Mr. Suarez 400 2329 - The original partners intend to fully cover the value of their shares with the assets and economic rights that correspond to them. of the distribution of the equity capital of the company being transformed and if it is not enough, the difference will be covered in cash immediately. diate to have their shares released. New shareholders immediately exhibit the legal minimum (20%) of the value of each share they subscribed and for the remainder, they agree pay it back in one month. It is agreed that new shareholders will cover a premium for sale of shares equivalent to 50% of the determined surplus, payable in full in the first installment. REQUESTED: a) Prepare the accounting records for closing the books of the company being transformed. b) Prepare the accounting records for opening the books in the new company. c) Preparation of the statement of financial position after the transformation. d) Prepare the financial position statement of the second transformation Once the transformation is complete, they also decide to transform it into a SA DE CV increasing by 20% the fixed capital which they decide to leave as is. This capital is fully subscribed and the partners contribute only the legal minimum.

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Answer to a math question The partners of "La Universal, S. de RL unanimously agree to its transformation into a SA, for this purpose they will be incorporated into it Mr. Guzmán and Mr. Suárez. Before the transformation, it is established to capitalize the existing surplus in proportion to the Amount of contributions made by the original partners, who are: Mr. Rodriguez 60% 300,000.00 Mr. Hernandez 40% 200,000.00 500,000.00 The company's financial position at the time of the transformation is as follows: Universal, S. de R.L. ASSETS LIABILITIES banks $2,540.00 Various liability accounts Various asset accounts 959,460.00 SHAREHOLDERS' EQUITY Share Capital Social parts Legal reserve Utility of exercise Sum of Shareholders' Equity TOTAL ASSETS $962,000.00 TOTAL LIABILITIES PLUS CAPITAL The share capital of the new company is set at $1,164,500.00, consisting of 2,329 shares with a nominal value of $500.00 each, subscribed in the following manner: CAPITAL SHARES Mr. Rodriguez 797 Mr. Hernandez 532 Mr. Guzman 600 Mr. Suarez 400 2329 - The original partners intend to fully cover the value of their shares with the assets and economic rights that correspond to them. of the distribution of the equity capital of the company being transformed and if it is not enough, the difference will be covered in cash immediately. diate to have their shares released. New shareholders immediately exhibit the legal minimum (20%) of the value of each share they subscribed and for the remainder, they agree pay it back in one month. It is agreed that new shareholders will cover a premium for sale of shares equivalent to 50% of the determined surplus, payable in full in the first installment. REQUESTED: a) Prepare the accounting records for closing the books of the company being transformed. b) Prepare the accounting records for opening the books in the new company. c) Preparation of the statement of financial position after the transformation. d) Prepare the financial position statement of the second transformation Once the transformation is complete, they also decide to transform it into a SA DE CV increasing by 20% the fixed capital which they decide to leave as is. This capital is fully subscribed and the partners contribute only the legal minimum.

Expert avatar
Fred
4.4
94 Answers
\begin{aligned}1. \text{Cierre de libros:} \\&\text{Superávit: } \$462,000 \quad (\$962,000 - \$500,000) \\&\text{Distribución entre socios originales:} \\& \text{Sr. Rodríguez: } 0.6 \times 462,000 = \$277,200 \\& \text{Sr. Hernández: } 0.4 \times 462,000 = \$184,800 \\2. \text{Apertura de libros:} \\\text{Capital suscritos por los socios:} \\& \text{Rodríguez: } 797 \times 500 = \$398,500 \\& \text{Hernández: } 532 \times 500 = \$266,000 \\& \text{Guzmán: } 600 \times 500 = \$300,000 \\& \text{Suárez: } 400 \times 500 = \$200,000 \\\text{Aplican prima 50\% :}\\& \text{Nuevo superávit: } 1.5 \times 462,000 = \$693,000 \\3. \text{Estado de situación financiera luego de la transformación:} \\& \text{Bancos: } \$2,540 \\& \text{Diversas cuentas de activo: } \$959,460\\\text{Distribución proporcional} \\& \text{Capital Social: }\$ 1,164,500 \\& 1. \text{Aplicar superávit} 2, \text{Integrar pasivos actuales en balance.}\\&3. Eliminación de valores actualizar. \\ 4. \text{Estado financiero tras segunda transformación (20\%):} \\& \text{Nuevo capital: } 1.2 \times \$1,164,500 = \$1,397,400 \times 1.20()\\& \text{Distribución: proporcionales a sus valores actuales al capital:}\end{aligned}

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