COMPANY NAME

STATEMENT OF FINANCIAL POSITION

ON DD/MM/YYYY
(Expressed in Bolivars)

ACTIVE
CURRENT ASSET
Box XXXXXXX
Banks XXXXXXX
Temporary Investments
Effects to Collect XXXXXXX
Accounts Receivable XXXXXXX
Total effects and Accounts Receivable XXXXXXX
Less: Provision for Uncollectible Accounts XXXXXXX
Net Effects and Accounts Receivable XXXXXXX
Inventory of Goods XXXXXXX
Goods in Transit XXXXXXX
Various Accounts Receivable XXXXXXX
Prepaid Insurance XXXXXXX
Prepaid Interest XXXXXXX
Prepaid Taxes XXXXXXX
TOTAL Current Asset XXXXXXX
NON-CURRENT ASSET
LONG-TERM ACCOUNTS RECEIVABLE
Effects to collect XXXXXXX
Mortgages Receivable XXXXXXX
LONG-TERM INVESTMENTS
Investments in Stocks
Building (Not used by the company) XXXXXXX
Land (Not used by the company) XXXXXXX
PROPERTY PLANT AND EQUIPMENT
Lands XXXXXXX
Building XXXXXXX
Less Accumulated Depreciation Building XXXXXXX XXXXXXX
Machinery XXXXXXX
Less Accumulated Depreciation. Machinery XXXXXXX XXXXXXX
Facilities XXXXXXX
Less Accumulated Depreciation Installations XXXXXXX XXXXXXX
Cast XXXXXXX
Less Accumulated Depreciation. Equipment for Repair XXXXXXX XXXXXXX
Furniture and Fixtures XXXXXXX
Less Accumulated Depreciation Furniture and Fixtures XXXXXXX XXXXXXX
TOTAL Fixed Asset XXXXXXX
INTANGIBLE ASSET
Patents
Less Accumulated Amortization. Patents XXXXXXX XXXXXXX
Trademarks XXXXXXX
Less Accumulated Amortization. Brand Marks XXXXXXX XXXXXXX
Business Background XXXXXXX
Less Accumulated Amortization. Commercial Fund XXXXXXX XXXXXXX
DEFERRED CHARGES
Improvements on Leased Properties XXXXXXX
OTHER XXXXXXX
OTHERS XXXXXXX
OTHER ASSETS
Deposits in Guarantee XXXXXXX
Pension Funds XXXXXXX
Funds for Social Benefits XXXXXXX
Total Non-Current Asset XXXXXXX
TOTALASSETS XXXXXXX
ORDER ACCOUNTS
Goods on Consignment XXXXXXX
Bank Account for Payment Orders XXXXXXX
Merchant Depository XXXXXXX
TOTAL Order accounts
 COMPANY NAME
BALANCE SHEET
DATE OF THE BALANCE

LIABILITIESAND EQUITY
CURRENT LIABILITIES
Bank Promissory Notes XXXXXXX
Effects Payable XXXXXXX
Accounts Payable XXXXXXX
Taxes payable XXXXXXX
Accrued Expenses Payable XXXXXXX
Creditor Balances of Accounts Receivable XXXXXXX
TOTAL Current Liabilities XXXXXXX
LONG-TERM LIABILITIES
Mortgages Payable XXXXXXX
Debt Securities (Bonds) XXXXXXX
Effects Payable XXXXXXX
Accounts Payable XXXXXXX
TOTAL Long-Term Liability XXXXXXX
SECTIONS
Social Benefits Sections XXXXXXX
Pending Trials Sections XXXXX
Sections for Compensation XXXXXXX
TOTAL Sections XXXXXXX
DEFERRED CREDITS
Advance Collected Interest XXXXXXX
Advance Rent Received XXXXXXX
Deferred Utilities XXXXXXX
Other Deferred Income XXXXXXX
TOTAL Deferred Credits XXXXXXX
OTHER LIABILITIES
Deposits Received as Guarantee XXXXXXX
Unclaimed Utilities XXXXXXX
Others XXXXXXX
TOTAL Other Liabilities XXXXXXX
TOTALLIABILITIES XXXXXXX
HERITAGE
Social Capital XXXXXXX
Surplus (Undistributed Earnings) XXXXXXX
Legal Reserve XXXXXXX
Statutory Reserve XXXXXXX
Voluntary Booking XXXXXXX
Utility or Loss of Exercise XXXXXXX
TOTAL Other Liabilities XXXXXXX
TOTALLIABILITIESAND EQUITY XXXXXXX
Order Accounts
Depositors of Goods on Consignment XXXXXXX
Collections by Check in Banks XXXXXXX
Goods Sent in Deposit XXXXXXX
TOTAL Order accounts XXXXXXX
 COMPANY NAME
STATEMENT OF FINANCIAL POSITION
On dd/mm/yyyy
(Expressed in Bolivars)

ASSETS
CURRENT ASSETS
Box XXXXXXX
Banks XXXXXXX
Temporary Investments
Receivables XXXXXXX
Accounts Receivable XXXXXXX
Total effects and Accounts Receivable XXXXXXX
Estimation of Uncollectible Accounts (XXXXXX)
Net Effects and Accounts Receivable XXXXXXX
Various Accounts Receivable XXXXXXX
Merchandise Inventory XXXXXXX
Merchandise in Transit XXXXXXX
Prepaid Insurance XXXXXXX
Paid Advances on Interests XXXXXXX
Advance Taxes Paid XXXXXXX
TOTAL Current Assets XXXXXXX
NON-CURRENT ASSETS
Accounts Receivable XXXXXXX
Mortgages Receivable XXXXXXX
Investments in Stocks XXXXXXX
Building (Not used by the company) XXXXXXX
Land (Not used by the company) XXXXXXX
Property Plant and Equipment
Lands XXXXXXX
Buildings XXXXXXX
Accumulated Depreciation Buildings (XXXXXX) XXXXXXX
Machinery XXXXXXX
Accumulated Depreciation Machinery (XXXXXX) XXXXXXX
Cast Team XXXXXXX
Accumulated Depreciation Delivery Equipment (XXXXXX) XXXXXXX
Furniture and Equipment XXXXXXX
Accumulated Depreciation Furniture and Equipment (XXXXXX)
Total Property, Plant, and Equipment XXXXXXX
Patents
Accumulated Amortization Patents (XXXXXX) XXXXXXX
Trademarks XXXXXXX
Accumulated Amortization Trademark (XXXXXX) XXXXXXX
Business Asset XXXXXXX
Accumulated Amortization of Trade Fund (XXXXXX) XXXXXXX
Improvements to Rented Properties XXXXXXX
Accumulated Depreciation Improvements in leased properties (XXXXXX) XXXXXXX
Others XXXXXXX
Accumulated Amortization Others (XXXXXX) XXXXXXX
Deposits in Guarantee XXXXXXX
Pension Funds XXXXXXX
Funds for Social Benefits XXXXXXX
TOTAL Non-Current Assets XXXXXXX
TOTAL ASSETS XXXXXXX

Debtor Accounts
Goods on Consignment XXXXXXX
Bank Account Withdrawals for Collection XXXXXXX
 COMPANY NAME
STATEMENT OF FINANCIAL POSITION
The date is dd/mm/yyyy

(Expressed in Bolivars)

LIABILITIES AND EQUITY

CURRENT LIABILITIES
Bank Promissory Notes XXXXXXX
Discounted Effects Payable XXXXXXX
Effects to be Paid XXXXXXX
Accounts Payable XXXXX
Taxes payable XXXXXXX
Accrued Expenses Payable
Deferred Current Utilities XXXXXXX
TOTAL Current Liabilities XXXXXXX

NON-CURRENT LIABILITIES
Mortgages Payable XXXXXXX
Liabilities (Bonds) XXXXXXX
Effects to Pay XXXXXXX
Accounts Payable XXXXXXX
Provision of Social Benefits XXXXXXX
Provision Pending Lawsuits XXXXXXX
Provision for Indemnities XXXXXXX
Deferred Utilities XXXXXXX
Other Deferred Income XXXXXXX
Deposits Received as Guarantee XXXXXXX
Unclaimed Utilities XXXXXXX
TOTAL Non-Current Liabilities XXXXXXX
TOTAL LIABILITIES XXXXXXX

HERITAGE
Social Capital XXXXXXX
Unpaid Capital Contribution (XXXXXX)
Legal Reserve XXXXXXX
Statutory Reserve XXXXXXX
Undistributed Profits XXXXXXX
TOTALASSETS XXXXXXX

TOTAL LIABILITIES AND EQUITY XXXXXXX

CREDITOR CONTINGENT ACCOUNTS

Consignors Goods on Consignment XXXXXXX
Transfers to Collect at Banks XXXXXXX
Goods Sent in Deposit XXXXXXX
TOTAL Order Accounts XXXXXXX
 Venezuelan Accounting Center
(REGISTERED IN THE MINISTRY OF POPULAR POWER FOR EDUCATION)
GENERAL ACCOUNTING COURSE
PRACTICE OF FINANCIAL POSITION STATEMENT
Account Classifier
ASSETS
CURRENT ASSETS
Box XXXXXXX
Banks XXXXXXX
Temporary Investments
Accounts Receivable XXXXXXX
Accounts Receivable XXXXXXX
Total effects and Accounts Receivable XXXXXXX
Estimation of Uncollectible Accounts (XXXXXX)
Net Effects and Accounts Receivable XXXXXXX
Various Receivables XXXXXXX
Inventory of Goods XXXXXXX
Goods in Transit XXXXXXX
Prepaid Insurance XXXXXXX
Paid Interests in Advance XXXXXXX
Prepaid Taxes XXXXXXX
TOTAL Current Assets
NON-CURRENT ASSETS
Accounts Receivable XXXXXXX
Mortgages Receivable XXXXXXX
Investments in Stocks XXXXXXX
Building (Not used by the company) XXXXXXX
Land (Not used by the company) XXXXXXX
Property Plant and Equipment
Lands XXXXXXX
Buildings XXXXXXX
Accumulated Depreciation Buildings
Machinery XXXXXXX
Accumulated Depreciation Machinery (XXXXXX) XXXXXXX
Cast XXXXXXX
Accumulated Depreciation Delivery Equipment (XXXXXX) XXXXXXX
Furniture and Equipment XXXXXXX
Accumulated Depreciation Furniture and Equipment (XXXXXX) XXXXXXX
Total Property, Plant, and Equipment XXXXXXX
Patents XXXXXXX
Accumulated Amortization Patents (XXXXXX) XXXXXXX
Brand Names XXXXXXX
Accumulated Amortization Factory Brands (XXXXXX) XXXXXXX
Business Fund XXXXXXX
Accumulated Amortization of Business Fund (XXXXXX) XXXXXXX
Improvements to Leased Properties XXXXXXX
Accumulated Depreciation Improvements on leased properties (XXXXXX) XXXXXXX
Deposits in Guarantee XXXXXXX
Pension Funds XXXXXXX
Funds for Social Benefits
TOTAL Non-Current Assets XXXXXXX
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Bank Notes XXXXXXX
Discounted Effects Payable XXXXXXX
Effects to be Paid XXXXXXX
Accounts Payable XXXXXXX
Taxes payable
Accrued Expenses Payable XXXXXXX
Current Deferred Utilities XXXXXXX
TOTAL Current Liabilities XXXXXXX
NON-CURRENT LIABILITIES
Mortgages Payable XXXXXXX
Debt Securities (Bonds) XXXXXXX
Effects to be Paid XXXXXXX
Accounts Payable XXXXXXX
Provision of Social Benefits XXXXXXX
Provision for Pending Lawsuits XXXXXXX
Provision for Indemnities XXXXXXX
Deferred Utilities XXXXXXX
Other Deferred Revenues XXXXXXX
Deposits Received as Guarantee XXXXXXX
Unclaimed Utilities XXXXXXX
TOTAL Non-Current Liabilities XXXXXXX
TOTAL LIABILITIES XXXXXXX
HERITAGE
Social Capital XXXXXXX
Unpaid Capital Contribution (XXXXXX)
Legal Reserve XXXXXXX
Statutory Reserve XXXXXXX
Undistributed Utilities XXXXXXX
TOTALASSETS XXXXXXX
TOTAL LIABILITIES AND EQUITY XXXXXXX
CREDITOR CONTROL ACCOUNTS
Consignors Goods on Consignment XXXXXXX
Payments to be Collected at Banks XXXXXXX
Goods Sent in Deposit XXXXXXX
TOTAL Order Accounts XXXXXXX
 Venezuelan Accounting Center
(REGISTERED WITH THE MINISTRY OF PEOPLE'S POWER FOR EDUCATION)
GENERAL ACCOUNTING COURSE
FINANCIAL POSITION STATEMENT PRACTICE
Account Classifier
ASSETS
CURRENT ASSETS
Box XXXXXXX
Banks XXXXXXX
Temporary Investments XXXXXXX
Receivables XXXXXXX
Accounts Receivable XXXXXXX
Estimation of Uncollectible Accounts (XXXXXX)
Net Effects and Accounts Receivable XXXXXXX
Various Accounts Receivable XXXXXXX
Inventory of Goods
Merchandise in Transit XXXXXXX
Prepaid Insurance XXXXXXX
Prepaid Interest XXXXXXX
Prepaid Taxes XXXXXXX
TOTAL Current Assets XXXXXXX
NON-CURRENT ASSETS
Receivables XXXXXXX
Mortgages Receivable XXXXXXX
Investments in Stocks XXXXXXX
Building (Not used by the company) XXXXXXX
Land (Not used by the company)
Property Plant and Equipment
Lands XXXXXXX
Buildings XXXXXXX
Accumulated Depreciation Buildings XXXXXX
Machinery XXXXXXX
Accumulated Depreciation Machinery (XXXXXX)
Cast XXXXXXX
Accumulated Depreciation of Delivery Equipment (XXXXXX)
Furniture and Equipment XXXXXXX
Accumulated Depreciation Furniture and Equipment (XXXXXX)
Patents XXXXXXX
Accumulated Amortization Patents (XXXXXX)
Brands of Factory XXXXXXX
Accumulated Amortization Factory Marks (XXXXXX)
Business Background XXXXXXX
Accumulated Amortization of Commercial Fund (XXXXXX)
Improvements to Leased Properties XXXXXXX
Accumulated Amortization Improvements on Leased Properties (XXXXXX)
Guarantee Deposits XXXXXXX
Pension Funds XXXXXXX
Funds for Social Benefits XXXXXXX
TOTAL Non-Current Assets XXXXX
LIABILITIES AND EQUITY
CURRENT LIABILITIES
Bank Notes XXXXXXX
Discounted Effects Payable XXXXXXX
Effects Payable XXXXXXX
Accounts Payable XXXXXXX
Taxes payable XXXXXXX
Accrued Expenses Payable XXXXXXX
Current Deferred Utilities XXXXXXX
TOTAL Current Liabilities XXXXXXX
NON-CURRENT LIABILITIES
Mortgages Payable XXXXXXX
Obligations (Bonds) Loans XXXXXXX
Effects to be Paid XXXXXXX
Accounts Payable XXXXXXX
Social Benefits Provision XXXXXXX
Provision Pending Lawsuits XXXXXXX
Provision for Indemnities XXXXXXX
Deferred Utilities XXXXXXX
Other Deferred Income XXXXXXX
Deposits Received in Guarantee XXXXXXX
Unclaimed Utilities XXXXXXX
TOTAL Non-Current Liabilities XXXXXXX
TOTAL LIABILITIES XXXXXXX
HERITAGE
Social Capital XXXXXXX
Unpaid Capital Contribution (XXXXXX)
Legal Reserve XXXXXXX
Statutory Reserve XXXXXXX
Undistributed Earnings
TOTALASSETS XXXXXXX
TOTAL LIABILITIES AND EQUITY XXXXXXX
Creditor Accounts
Consignors Goods on Consignment XXXXXXX
Transfers for Collection in Banks XXXXXXX
Goods Sent in Deposit XXXXXXX
TOTAL Order accounts XXXXXXX
 Venezuelan Accounting Center
(REGISTERED WITH THE MINISTRY OF POPULAR POWER FOR EDUCATION)
GENERAL ACCOUNTING COURSE
PRACTICE OF FINANCIAL POSITION STATEMENT
ACCOUNT CLASSIFIER
ASSETS
CURRENT ASSETS
Box XXXXXXX
Banks XXXXXXX
Temporary Investments
Effects Receivable XXXXXXX
Accounts Receivable XXXXXXX
Estimate of Uncollectible Accounts (XXXXXX)
Various Accounts Receivable XXXXXXX
Inventory of Goods XXXXXXX
Goods in Transit XXXXXXX
Prepaid Services and Expenses XXXXXXX
TOTAL Current Assets XXXXXXX
NON-CURRENT ASSETS
Non-current Financial Assets XXXXXXX
Financial Investments XXXXXXX
Investment Properties XXXXXXX
Property, Plant, and Equipment (Net) XXXXXXX
Intangible Assets (Net) XXXXXXX
Deferred Charges XXXXXXX
Other Non-Current Non-Financial Assets XXXXXXX
TOTAL Non-Current Assets XXXXXXX
TOTAL ASSETS XXXXXXX
DEBIT ORDER ACCOUNTS
Goods on Consignment XXXXXXX
Bank Account for Collection Transfers XXXXXXX
Goods Depository XXXXXXX
Total Order Accounts XXXXXXX

LIABILITIES AND EQUITY

CURRENT LIABILITIES
Bank Notes XXXXXXX
Discounted Effects Payable XXXXXXX
Notes Payable XXXXXXX
Accounts Payable XXXXXXX
Taxes payable XXXXXXX
Accrued Expenses Payable XXXXXXX
Current Deferred Utilities
TOTAL Current Liabilities XXXXXXX
NON-CURRENT LIABILITIES
Mortgages Payable XXXXXXX
Obligation Loans (Bonds) XXXXXXX
Effects to be Paid XXXXXXX
Accounts Payable XXXXXXX
Provision of Social Benefits XXXXXXX
Provision Pending Lawsuits XXXXXXX
Provision for Indemnities XXXXXXX
Deferred Expenses XXXXXXX
Other Deferred Income XXXXXXX
Deposits Received as Guarantee XXXXXXX
Unclaimed Utilities XXXXXXX
TOTAL Non-Current Liabilities XXXXXXX
TOTAL LIABILITIES XXXXXXX
HERITAGE
Social Capital XXXXXXX
Unpaid Capital Contribution (XXXXXX)
Legal Reserve XXXXXXX
Statutory Reserve XXXXXXX
Undistributed Earnings XXXXXXX
TOTALASSETS XXXXXXX
TOTAL LIABILITIES AND EQUITY XXXXXXX
CREDITOR CONTROL ACCOUNTS
Consignors Goods on Consignment XXXXXXX
Cash Deposits in Banks XXXXXXX
Goods Sent in Deposit XXXXXXX
TOTAL Ordinal Accounts XXXXXXX