ELEMENTO 9 pcge

7/26/2019 ELEMENTO 9 pcge

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INSTITUTO DE EDUCACION SUPERIORTECNOLOGICO

VIRGEN DE COPACABANA


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AO DE LA CONSOLIDACION DEL MAR DEGRAU

ASIGNACION : PLAN CONTABLE

INTEGRANTE: KARINA CASTILLO QUISPEESPECIALIDAD : CONTABILIDADSEMESTRE : I

TURNO : MAANADOCENTE : MALENA A. MAMANI MORERA


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CAPTULO 1:CUENTAS DEL ELEMENTO 9Este ee!e"t# $#!%&e"'e ( $#"t()**'(' ("(+t*$( 'e e,%#t($*-" /e!/est&(" #s $#st#s 'e %'/$$*-" 0 (st#s 'e 2/"$*-"3 # *!%#&t("te es /ee" este ee!e"t# t(!)*4" se $#"s*/e e te!( 'e se&5*$*#s3 (s+ $#!# es (($/!/($*-" 'e $#st#s 'e %'/$$*-" 'e !("/2($t/&(s 'e )*e"es 6PCGR7 0se&5*$*#s 6PCGE73 %e&!*te e $#st# 'e #s !*s!#s %(&( s/ *"$#&%#&($*-" e" #s($t*5#s $#&&es%#"'*e"tes. As+ (s $/e"t(s 'e este ee!e"t#3 &e2e&*'(s ( $#ste

'e %'/$$*-"3 &e%&ese"t(" $/e"t(s 'e t&("s*$*-" 8(st( ( $/!*"($*-" 'e%$es# %'/$t*5# # $*e&&e 'e %e&*#'# e" /e se *"$#&%#&(" e" e ($t*5# /e$#&&es%#"'(". S* se $/!*"( e %$es# %'/$t*5#3 se 'e"#!*"( %'/$t# #se&5*$*# te&!*"('#3 0 s* se /e'( e" $*e&&e 'e %e&*#'#3 se 'e"#!*"( /"%'/$t# e" %$es#. C/("'# es (st#s %#& 2/"$*-"3 (s $/e"t(s 'e (st#s %#&N(t/&(e(: ;3 0 ?3 se t&(s('(" ( $/e"t(s 'e ($/!/($*-" %#&2/"$*-"3 'e ($/e&'# ( ( %&ese"t($*-" /e &es/te !@s ('e$/('( ( (s

($t*5*'('es 'e $('( e!%&es( 0 'e ($/e&'# $#" &e/e&*!*e"t# 'e #&("*s!#ss/%e&5*s#&es e" # /e 'esee (%*$(&. U"( %&ese"t($*-" !+"*!( 'e %#& 2/"$*-"*"$/0e s*" *!*t(&se ( #s (st#s 'e ('!*"*st&($*-" 0 (st#s 'e 5e"t(s #$#!e&$*(*($*-"3 est# "#s *"'*$( /e (s $/e"t(s ;3 0 ? t*e"e" /"'est*"# e" ( $(se "/e5e.


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Es *!%#&t("te se((&3 /e se 'e( ( $&*te&*# 'e (s e!%&es(s e /s#'e (s $/e"t(s 'e este ee!e"t# $#" e #)et*5# 'e /e $/)&(" (s

"e$es*'('es 'e *"2#&!($*-" 'e s/s $#st#s 'e %'/$$*-" 0 (st#s'e 2/"$*-"3 es 'e$*&3 se 'e( ( ( *)e&t(' 'e $('( e!%&es( $#!#est&/$t/&(& s/ $(se "/e5e.

O)5*(!e"te e" /" te!( 'e /"( $#"t()**'(' $#!e&$*( "# 8(0 /"(!(0#& *"$*'e"$*(3 ( %es(& 'e /e se est*#"( $#st#s3 /"( %&*!e&(

*'e( %(&( /t**(& est( $(se3 es (&se e" e #&("*&(!( 0 e"2/"$*-" 'e este3 5e& #s $e"ts 'e $#st#s3 # @&e(s # 'e%(&t(!e"t#se" (s $/(es se ($/!/(" &e$/&s#s /e /s( ( e!%&es( 0 /e "#"e$es(&*(!e"te 5(" ( (2e$t(& ( /t**'(' )&/t(3 s*"# /"( /t**'(' 'e#%e&($*-"


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OBETIVOS

1..OBETIVO GENERAL

Dete&!*"(& ( t&(s$e"'e"$*( 'e ( $(se 9 e" ( $#"t()**'(' 'e $#st#s.

1.1.OBETIVOS ESPECFICOS

I'e"t*$(& %#& /4 es *!%#&t("te e $#"#$*!*e"t# 'e ( $(se 9 e" (C#"t()**'(' 'e C#st#s.

E()#&(& /" est/'*# /e (0/'e e" e $#"#$*!*e"t# 'e ( $(se 9 0 s/*!%*$("$*( $#" #s $#st#s 0 ( $#"t()**'('.

C#"#$e& (s *!%*$("$*(s $#"t()es 'e ( $(se 9.


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CUENTA 9: CUENTAS REFLEAS

Est( $/e"t( se /t**( %(&( *"te&&e($*#"(& e"t&e ($#"t()**'(' e"e&( 0 ( $#"t()**'(' 'e e,%#t($*-". At&(54s 'e est( $/e"t( se 'e$e%$*#"( 0 t&("se&e (HABER ( *"*$*# 'e ee&$*$*# e *!%#&te 'e (s

e,*ste"$*(s3 $#!%&(s3 $(&(s 0 &es/t('#s /e #&**"("'e ( $#"t()**'(' e"e&(.

C#" (s $/e"t(s &ee(s 'e $#st#s e *"&es#s3 %$e'e

( $#"t()**'(' ("(+t*$( ( e2e$t/(& s/s e()#&($*#"ess*" te!#& 'e /e e &es/t('# "( 'e ( e,%#t($*-"/e &ee(" s/s $/e"t(s3 se( '*st*"t# ( !("*2est('#%#& ( $#"t()**'(' e"e&(.


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91 E,*ste"$*(s *"+$*(es

Se /t**( %(&( (s $/e"t(s 'e *"5e"t(&*# 'e ($(se ;J ( *"*$*# 'e ee&$*$*# (%(&e$e"($&e'*t('(s e" ( '*5*s*#"(&*( 9.1 e,*ste"$*(s

*"*$*(es3 (s $/e"t(s %$e'e" 'e 5(#& "( 'e(s e,*ste"$*(s 'e ee&$*$*# ("te&*#&3 0 'e)*t('(se" (s '*5*s*#"(&*(s 'e ( $/e"t( 9 *"5e"t(&*#s%e&!("e"tes.

Est( $/e"t( se !("t*e"e $#" s/ 5(#& '/&("te eee&$*$*#3 %#& es# se 'e"#!*"( *"5e"t(&*#s%e&!("e"tesJ est( s/)$/e"t( se /)*$( 0 se&e*st&( e" e 8()e&

9; C#!%&(s &ee(s

Se &e*st&(" (s $#!%&(s 'e !(te&*(s %&*!(s3!(te&*(s (/,**(&es3 e"5(ses 0 e!)((es 03s/!*"*sts '*5e&s#s /e *"&es(" ( (!($4"3 es('# 'e est( $/e"t( se&@ */( ( (s 'e (ss/)$/e"t(s:

= M(te&*(s %&*!(s 0 (/,**(&es

> E"5(ses 0 e!)((es De ( $#"t()**'('e"e&(

S/!*"*sts '*5e&s#s

9< G(st#s 'e %e&s#"( &ee#s

A&/%( #s (st#s &e*st&('#s e" ( $/e"t( ;$(&(s 'e %e&s#"( $(&(s %#& "(t/&(e(

9= se&5*$*#s 'e te&$es &ee#s

C#"2#&!('# %#& #s (st#s &e*st&('#s e" ($/e"t( < se&5*$*#s %&est('#s %#& te&$es e" s/$(&( %#& "(t/&(e(.

9> $(&(s 'e est*-" &ee(s

C#!%&e"'e #s (st#s e2e$t/('#s e" ( $/e"t( >$(&(s '*5e&s(s 'e est*-" e" s/ $(&( %#&"(t/&(e(.

9 $(&(s "("$*e&(s &ee(s

C#"2#&!('# %#& #s (st#s &e(*('#s 0&e*st&('#s e" ( $/e"t( $(&(s "("$*e&(s e"s/ $(&( %#& "(t/&(e(.

9 %*s*#"es &ee(s

C#!%&e"'e (s %*s*#"es &e*st&('(s e" ($/e"t( ? %*s*#"es 'e ee&$*$*# e" s/ $(&(%#& "(t/&(e(


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99 &es/t('#s &ee#s

G("("$*(s 0 %4&'*'(s &ee(s3 $&e('( %(&( &es/!*& #s

&es/t('#s /e se 8(" #%e&('# ( t&(54s 'e t#'# e %$es#$#"t()e e" est&*$t( $#&&es%#"'e"$*( $#" #s 'e ( $#"t()**'('e"e&(J e" %&*"$*%*# se 'e)*t( $#" $&4'*t# ( ( $/e"t( 9?3 %#& es('# 'e 4st(s3 *"$/*'(s (s 'es5*($*#"es s#)&e $#st# est@"'(&0# e5e"t/(!e"te ( (s s/)$/e"t(s 'e ( $/e"t( 9 '*2e&e"$*(s'e *"$#&%#&($*-"3 $/("'# se (%*$(" $&*te&*#s 'e 5(#&($*-"

e,t&($#"t()e9 e,*ste"$*(s "(es3 &ee(s:

C#!%&e"'e e st#$ "( &ee# 'e !(te&*(s %&*!(s3 !(te&*(s(/,**(&es3 e"5(ses 0 e!)((es3 s/!*"*sts '*5e&s#s3

%'/$t#s e" %$es#3 %'/$t#s te&!*"('#s3 et$. 'e *"5e"t(&*#%e&!("e"te.


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DINAMICA DE LA CUENTA 9

DEBE HABER

L( (%e&t/&( 'e (s $/e"t(s 'e *"5e"t(&*#L#s *"&es#s 'e e,%#t($*-" %#& 5e"t(s 0#ts3 ( %&e$*# &e( 'e 2($t/&(3 $#"()#"# ( ( $/e"t( 9?

L(s $#!%&(s /e se *"$#&%#&(" ((!($4"3 '/&("te e ee&$*$*#3 $#" $(( ( $/e"t( 9

L(s $(&(s "# *"$#&%#&('(s ( (%'/$$*-" %#& ( $#"t()**'(' e"e&(3()#"# ( ( 9

E *!%#&te 'e #s (st#s 0 $(&(s3 /e$#&&es%#"'e" ( ( $(se 'e ($#"t()**'(' e"e&(3 $#" $( ( ($/e"t( 91 P/)*$*'('

Y 9>; C#!/"*$($*#"es

Y 9>< C#!*s*#"es

Y 9>= S/e'#s S((&*#s

Y 9>> C(&(s S#$*(es

Y 9> De%&e$*($*#"e


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DINAMICA DE LA CUENTA 9>

SE DEBITA SE ACREDITA

L(s $(&(s 0 (st#s %$e'e"tes'e ( $(se seW" t&("s2e&e"$*($#" ()#"# ( ( $/e"t( 9.

Se &e*st&(" (s t&("s2e&e"$*(s&e*st&('(s e" ( $(se 3 $#"$( ( ( 9>.


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CUENTA 9: INVENTARIOS PERMANENTES L(!('# t(!)*4" *"5e"t(&*# 'e (!($4"3 s*"tet*( e !#5*!*e"t# 'e *"&es#s 0 'e s(*'(s 'e t#'(s (s

e,*ste"$*(s %(&( 'ete&!*"(& s/ 5(#& e" $('( %e&*#'# 0 2($**t@&se# ( ( $#"t()**'(' e"e&( %(&( /eest( 'ete&!*"e e &es/t('# #)(.

Pe&!*te $#"#$e& (s e,*ste"$*(s "# s## e" $("t*'('es3 s*"# t(!)*4" e" 5(#&es 0 e &es/t('# 'e (s5e"t(s.

L( "#!e"$(t/&( 'e (s s/)$/e"t(s 'e *"5e"t(&*# %e&!("e"te es $#"2#&!e ( # %#s*)e ( ( $(s*$($*-"('#%t('( e" ( $#"t()**'(' e"e&( %#& (s $/e"t(s 'e ( $(se ;

Y 91 M(te&*(s %&*!(s

Y 9; M(te&*(s (/,**(&es3 e"5(ses 0 e!)((es

Y 9< P'/$t#s e" %$es#

Y 9= P'/$t#s te&!*"('#s

Y 9> E,*ste"$*(s %#& &e$*)*&

Y 9 Re%/est#s3 ($$es#&*#s 0 8e&&(!*e"t(s

Y 9 S/)%'/$t#s

Y 9? Dese$8#s 0 'e2e$t/#s#s

Y 99 De5#/$*#"es

91 Re$/%e&($*-" 'e e!)((es3 'ese$8#s 0 'e2e$t/#s#s


28/40

DINMICA DE LA CUENTA 9

SE DEBITA SE ACREDITA

L( (%e&t/&( 'e (s $/e"t(s 'e*"5e"t(&*# %e&!("e"te3 $#" ()#"#( ( 91.

E $#st# 'e (s $#!%&(s('/*&*'(s %#& ( e!%&es(3 '/&("tee ee&$*$*# e *"&es('(s ((!($4"3 $#" $&4'*t# ( ( 9;. L(s /"*'('es 'e #)&( *"&es('(s( (!($4" '/&("te e ee&$*$*#3%$e'e"tes 'e (s se$$*#"es

%'/$t*5(s3 $#" ()#"# ( ( 9


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CUENTA 9: GASTOS FINANCIEROS

CUENTA 9: DIFERENCIAS DE INCORPORACIN

Res/!e e $@$/# 'e #s $#st#s 0 %&e$*#s 'e $#st#s "# *"$#&%#&()es3 (s+$#!# #s ee!e"t#s s/%et#&*#s # '(t#s /e "# /&(" e" ( $#"t()**'('e"e&(3 0 'e #s !@&e"es 'e (%,*!($*-"3 %$e'e"tes est#s Wt*!#s 'e(s &e$(s*$($*#"es # $#st#s %#& '*st&*)/*&3 e2e$t/('#s ( #s &/%#s 'e$/e"t(s 91 $#st#s %#& '*st&*)/*&3 9; $#st#s 'e %'/$$*-" 0 9< $e"t 'e$#st#s.

C#!# ee!%# se !e"$*#"("3 ( '*2e&e"$*( e"t&e ( *!%/t($*-" 'e ( e"e&+(e4$t&*$( ( e2e$t# est@"'(&J ( '*2e&e"$*( e" ( *!%/t($*-" 'e (s

'e%&e$*($*#"es3 0 '*2e&e"$*(s e" (s $(&(s *"$#&%#&()es 6e&&es 'e &e*st'e *!%/t($*-"7.

E e!%e# 'e ( $/e"t( 9 se *!*t( ( (/e(s '*2e&e"$*(s /e "# &es/t("'e ( /t**($*-" #s $#st#s %&eest()e$*'#s.


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91 CARGAS SUPLETORIAS INCORPORADAS

C#&&es%#"'e ( (s $(&(s "("$*e&(s $($/('(s3 %e"*e"tes 'e#s $(%*t(es %%*#s 'e ( e!%&es( 0 ( &e!/"e&($*-".

9; DIFERENCIAS SOBRE COMPRAS CARGAS INCORPORABLES

Se &ee&e ( (s '*2e&e"$*(s e"t&e e *!%#&te 'e (s $#!%&(s 0$(&(s &e*st&('(s e" $#"t()**'(' e"e&( 0 e *!%#&te &e*st&('#%#& $#"t()**'(' ("(+t*$(.

L(s $#"t&(%(&t*'(s 'e est( $/e"t(3 s#" (s $/e"t(s &ee(s$#&&es%#"'*e"tesJ 'e)*e"'# &e*st&(&se (s '*2e&e"$*(s e" 4 'e)e #

e" e 8()e&3 seW" #s $(s#s.

9< DIFERENCIAS DE INVENTARIO

Se &ee&e ( (s '*2e&e"$*(s 'e *"5e"t(&*# %e&!("e"te 0 e 2+s*$# 'e#s (!($e"es 'e ( e!%&es(.

L( $#"t()**'(' e"e&( "# 8($e "*"W" (s*e"t#3 t(es $#!#:


31/40

E,$e'e"tes De I"5e"t(&*#

E" $(s# 'e /e #s *"5e"t(&*#s 2+s*$#s3 &e(es3 %&ese"te" e,$e'e"tes $#" &es%e$t# ( ( $#"t()**'('("(+t*$(3 se ($&e'*t(&@ ( $/e"t( 9


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9 INGRESOS DE EPLOTACIN NO INCORPORADOS

S#" %'/$t#s 'e e,%#t($*-" "# *"$#&%#&('#s. H(0 *"&es#s /e '/&("te'ete&!*"('# %e&+#'# 'e $@$/#3 "# %/e'e" se& (%*$('#s ( /"( ($t*5*'(' #%'/$t#J t( es e $(s# %#& ee!%#3 'e #s 'es$/e"t#s s#)&e $#!%&(s 'e'*5e&s#s %'/$t#s # *"s/!#s /e $#"$e'e" #s %ee'#&es 2/e&( 'e2($t/&(3 # $/( *!%#s*)**t( #s &e*sts e" (s $/e"t(s 'e *"5e"t(&*#%e&!("e"te3 $/("'# se 8(" &e(*('# s(*'(s $#" 'est*"# ( ( 2()&*$($*-" #5e"t(s.

9 DIFERENCIAS SOBRE PERDIDAS GANANCIAS

H(0 $(&(s $#"s*'e&('(s %#& $#"t()**'(' e"e&( (e"(s ( ( e,%#t($*-"'e "e#$*#3 /e s*" e!)( se 8(" &e*st&('# ( *"*$*# 'e (s #%e&($*#"esJ0 /e ( $#"t()**'(' ("(+t*$( $#"s*'e&( $#!# $(&(s *"$#&%#&()esJ # (

*"5e&s(.

C/("'# ( $#"t()**'(' e"e&( &e$t*$( (s $(&(s 'e ( $(se 0 (s e5( (( $/e"t( 'e &es/t('#s 6%4&'*'(s 0 ("("$*(s73 ( $#"t()**'(' ("(+t*$( "#*"te&5*e"e3 0( /e '*$8(s &e$t*$($*#"es (%(&e$e" &ee('(s ( t&(54s 'e (s$/e"t(s 'e &/%# 9 $/e"t(s &ee(s.


33/40

DINANICA DE LA CUENTA 9

DEBE HABER

E &ee# 'e (s $(&(s *"$#&%#&('(s 'e!@s (#s %'/$t#s %#& C#"t()**'(' e"e&(3 $#"'4)*t# ( ( 93 91 0 93 e *!%#&te $#&&es%#"'*e"te ('e)e 'e (s $/e"t(s *"te&es('(s.

Pe&*-'*$(!e"te 'e)e 5e&*$(&se /e ( s/!( (e)&(*$( 'e est(s '#s $/e"t(s 'eest()e$*!*e"t#3 es "/(.


40/40

DINMICA DE LA CUENTA 99

DEBE HABER

L(s t&("s2e&e"$*(s 'e !(te&*(s%&*!(s3 !(te&*(es (/,**(&es3%'/$t#s e" %$es# 0 (st#s (#ts est()e$*!*e"t#s

L(s t&("s2e&e"$*(s 'e !(te&*(s%&*!(s3 !(te&*(es (/,**(&es3%'/$t#s e" %$es# 0 (st#s (#ts est()e$*!*e"t#s

RUBRO 99: GASTOS DE ALMAC]NP(&( ( $#"t()**'(' 'e (s !e&$('e&+(s3 s/!*"*sts3 /e ( se&e5('#s ( ( %(&te ('!*"*st&(t*5(3 *"$/&&e" e" $*e&t#s (st#s3est#s se &e*st&(" $#" ( $/e"t( 99 G(st#s 'e A!($4".

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ELEMENTO 9 pcge