Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
GC
Clasificad
or de
gasto
23.22.22
Contabilida
d
Presupuest
al
8301.0101/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobant
e de Pago
Tesorera
8401.0101
GD
23.22.22
9102.09
8401.0101/
5302.020202/
9102.09/
8601.0101
2103.010102
9101.09
A.AUTOM
.
GG
1206.01/ 4402
23.22.22
2103.010102/
9103.08/
120601
9104.08
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 1,000.00
S/. 1,000.00
9102.09
S/. 1,000.00
S/. 1,000.00
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 1,000.00
S/. 1,000.00
--------------------x-----------------5302.020202
2103.010102
S/. 1,000.00
S/. 1,000.00
Tesoro Pblico
4402
S/. 1,000.00
S/. 1,000.00
--------------------x-----------------9102.09
9101.09
S/. 1,000.00
S/. 1,000.00
CONTABILIDAD GUBERNAMENTAL I
--------------------x-----------------2103.010102
1206.01
Tesoro Pblico
S/. 1,000.00
S/. 1,000.00
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 1,000.00
S/. 1,000.00
GC
Clasificad
or de
gasto
23.22.22
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobant
e de Pago
Tesorera
8401.0201
GD
GG
23.22.22
9102.09
8401.0201/
5302.020202/
9102.09/
8601.0201
2103.010102
9101.09
2103.010102/
9103.08/
1101.1201
9104.08
23.22.22
INGRESO
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 1,000.00
S/. 1,000.00
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 1,000.00
S/. 1,000.00
--------------------x-----------------1101.040101
1101.01
Caja
S/. 1,000.00
S/. 1,000.00
--------------------x-----------------1101.1201
1101.040101
S/. 1,000.00
S/. 1,000.00
8401.0201
S/. 1,000.00
S/. 1,000.00
9102.09
S/. 1,000.00
S/. 1,000.00
CONTABILIDAD GUBERNAMENTAL I
--------------------x-----------------8401.0201
8601.0201
S/. 1,000.00
S/. 1,000.00
--------------------x-----------------5302.020202
2103.010102
S/. 1,000.00
S/. 1,000.00
9101.09
S/. 1,000.00
S/. 1,000.00
1101.1201
S/. 1,000.00
S/. 1,000.00
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 1,000.00
S/. 1,000.00
Caso N 2
Se paga a la Empresa de Vigilancia con Orden de Servicio N 002 por
S/. 2,000.00 Fuente de Financiamiento: RO y RDR.
Proceso de Seleccin: Compra Directa
Recursos Ordinarios
Fase
GC
Clasificad
or de
gasto
23.23.12
Contabilida
d
Presupuest
al
8301.0101/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
8401.0101
GD
23.23.12
9102.09
8401.0101/
5302.030102/
9102.09/
8601.0101
2103.010102
9101.09
A.AUTOM
.
GG
1206.01/
4402.01
23.22.22
Banco de la
Nacin
2103.010102/
9103.08/
12.0601
9104.08
Comprobant
e de Pago
Tesorera
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 2,000.00
S/. 2,000.00
9102.09
S/. 2,000.00
S/. 2,000.00
CONTABILIDAD GUBERNAMENTAL I
Por el registro de las ordenes de servicio aprobadas
GASTO DEVENGADO
--------------------x-----------------8401.0101
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 2,000.00
S/. 2,000.00
--------------------x-----------------5302.030102
2103.010102
S/. 2,000.00
S/. 2,000.00
Tesoro Pblico
4402
S/. 2,000.00
S/. 2,000.00
Asiento automtico
--------------------x-----------------9102.09
9101.09
S/. 2,000.00
S/. 2,000.00
1206.01
Tesoro Pblico
S/. 2,000.00
S/. 2,000.00
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 2,000.00
S/. 2,000.00
GC
Clasificad
or de
gasto
23.23.12
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobant
e de Pago
Tesorera
8401.0201
GD
GG
23.23.12
9102.09
8401.0201/
5302.020202/
9102.09/
8601.0201
2103.010102
9101.09
2103.010102/
9103.08/
1101.1201
9104.08
23.23.12
INGRESO
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 2000
S/. 2000
Segn Recibo
INRESO RECAUDADO
--------------------x------------------
CONTABILIDAD GUBERNAMENTAL I
1101.01
Caja
1201
S/. 2000
1101.040101
1101.01
Caja
S/. 2000
--------------------x-----------------S/. 2000
S/. 2000
--------------------x-----------------1101.1201
1101.040101
S/. 2000
S/. 2000
8401.0201
S/. 2,000.00
S/. 2,000.00
9102.09
S/. 2,000.00
S/. 2,000.00
8601.0201
S/. 2,000.00
S/. 2,000.00
--------------------x-----------------5302.020202
2103.010102
S/. 2,000.00
S/. 2,000.00
9101.09
S/. 2,000.00
S/. 2,000.00
1101.1201
S/. 2,000.00
S/. 2,000.00
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 2,000.00
S/. 2,000.00
CONTABILIDAD GUBERNAMENTAL I
Caso N 3
Se compran Productos de Limpieza con Orden de Compra N 003 por
S/. 500.00.
Fuente de financiamiento: RO y RDR
Proceso de Seleccin: Compra Directa
RECURSOS ORDINARIOS
Fase
GC
Clasifica
dor de
gasto
23.15.31
Contabilid
ad
Presupue
stal
8301.0101/
Contabilida
d
Patrimonial
Cuent
as de
Orden
Documen
to
Responsa
ble
9101.08
/
O/C
Jefe de
Logstica
Administrado
r
O/C
Administrado
r
8401.0101
9102.08
GD
23.15.31
8401.0101/
1301.050301/
8601.0101
2103.010101
9102.08
/
9101.08
A.AUTOMAT.
GG
1206.01/4402.0
1
23.15.31
2103.010101/
1206.01
Tesorera
9103.08
/
Comprobant
e de Pago
Banco de la
Nacin
9104.08
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 500.00
S/. 500.00
9102.08
S/. 500.00
S/. 500.00
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 500.00
S/. 500.00
--------------------x-----------------1301.050301
2103.010101
S/. 500.00
S/. 500.00
CONTABILIDAD GUBERNAMENTAL I
--------------------x-----------------1206.01
Tesoro Pblico
S/. 500.00
4402
S/. 500.00
--------------------x-----------------9102.08
9101.08
S/. 500.00
S/. 500.00
1206.01
Tesoro Pblico
S/. 500.00
S/. 500.00
--------------------x-----------------9103.08
Cheques Girados
S/. 500.00
9104.08
S/. 500.00
1301.050301
S/. 500.00
S/. 500.00
Segn PECOSA
GC
Clasificad
or de
gasto
23.15.31
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.08/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobante
de Pago
Tesorera
8401.0201
GD
GG
23.15.31
9102.08
8401.0201/
1301.050301/
9102.08/
8601.0201
2103.010101
9101.08
2103.010101/
9103.08/
11011201
9104.08
23.15.31
INGRESO
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 500
S/. 500
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 500
S/. 500
--------------------x-----------------1101.040101
1101.01
Caja
S/. 500
S/. 500
--------------------x-----------------1101.1201
S/. 500
CONTABILIDAD GUBERNAMENTAL I
1101.040101
S/. 500
8401.0201
S/. 2,000.00
S/. 2,000.00
9102.08
S/. 500.00
S/. 500.00
8601.0201
S/. 500.00
S/. 500.00
--------------------x-----------------1301.050301
2103.010101
S/. 500.00
S/. 500.00
9101.08
S/. 500.00
S/. 500.00
1101.1201
S/. 500.00
S/. 500.00
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 500.00
S/. 500.00
1301.050301
S/. 500.00
S/. 500.00
Segn PECOSA
Caso N 4
Se paga Arrendamiento de Inmueble con Orden de Servicio N 004
por S/. 3,000.00.
Fuente de financiamiento: RO y RDR
Proceso de Seleccin: Compra Directa
RECURSOS ORDINARIOS
Fase
Clasificad
or de
Contabilid
ad
Contabilid
ad
Cuenta
s de
Document
o
Responsa
ble
CONTABILIDAD GUBERNAMENTAL I
gasto
GC
23.25.11
Presupues
tal
8301.0101/
Patrimoni
al
8401.0101
GD
23.25.11
8401.0101/
8601.0101
Orden
9101.09/
O/S
Jefe de
Logstica
Administrado
r
O/S
Administrado
r
Comprobant
e de Pago
Tesorera
9102.09
5302.050101
/
9102.09/
9101.09
2103.010102
A.AUTOM.
GG
1206.01/
4402.01
23.25.11
2103.010102
/
9103.08/
9104.08
1206.01
Presupuesto de Gastos RO
S/. 3,000.00
8401.0101
Asignaciones Comprometidas RO
S/. 3,000.00
9102.09
S/. 3,000.00
S/. 3,000.00
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 3,000.00
S/. 3,000.00
--------------------x-------------------------------------x-----------------5302.050101
2103.010102
S/. 3,000.00
S/. 3,000.00
Tesoro Pblico
S/. 3,000.00
4402
S/. 3,000.00
--------------------x-----------------9102.09
9101.09
S/. 3,000.00
S/. 3,000.00
1206.01
Tesoro Pblico
S/. 3,000.00
S/. 3,000.00
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 3,000.00
S/. 3,000.00
CONTABILIDAD GUBERNAMENTAL I
RECURSOS DIRECTAMENTE RECAUDADOS
Fase
GC
Clasificad
or de
gasto
23.25.11
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobant
e de Pago
Tesorera
8401.0201
GD
GG
23.25.11
9102.09
8401.0201/
5302.050101/
9102.09/
8601.0201
2103.010102
9101.09
2103.010102/
9103.08/
11011201
9104.08
23.25.11
INGRESO
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 3,000.00
S/. 3,000.00
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
S/. 3,000.00
1201
S/. 3,000.00
--------------------x-----------------1101.040101
1101.01
Caja
S/. 3,000.00
S/. 3,000.00
--------------------x-----------------1101.1201
1101.040101
S/. 3,000.00
S/. 3,000.00
S/. 3,00.00
8401.0201
S/. 3,00.00
9102.09
S/. 3,000.00
S/. 3,000.00
8601.0201
S/. 3,000.00
S/. 3,000.00
CONTABILIDAD GUBERNAMENTAL I
5302.050101
2103.010102
S/. 3,000.00
S/. 3,000.00
9101.09
S/. 3,000.00
S/. 3,000.00
1101.1201
S/. 3,000.00
S/. 3,000.00
--------------------x-----------------9103.08
Cheques Girados
S/. 3,000.00
9104.08
S/. 3,000.00
Caso N 5
Se compra Software Oracle con Orden de Compra N 005 por S/.
50,00.00.
Fuente de financiamiento: RO y RDR
Proceso de Seleccin: Adjudicacin Directa Selectiva
RECURSOS ORDIANRIOS
Fase
GC
Clasificad
or de
gasto
26.61.32
Contabilid
ad
Presupues
tal
8301.0101/
Contabilid
ad
Patrimoni
al
8401.0101
GD
26.61.32
Document
o
Responsa
ble
9101.08/
O/C
Jefe de
Logstica
Administrado
r
O/C
Administrado
r
Comprobant
e de Pago
Banco de la
Nacin
9102.08
8401.0101/
1507.0302/
9102.08/
8601.0101
2103.0201
9101.08
A. AUTOM.
GG
Cuenta
s de
Orden
1206.01/
4402.01
26.61.32
2103.0201/
9103.08/
1206.01
9104.08
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 50,00.00
S/. 50,00.00
9102.08
S/. 50,00.00
S/. 50,00.00
CONTABILIDAD GUBERNAMENTAL I
--------------------x-----------------8401.0101
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 500.00
S/. 500.00
--------------------x-----------------1507.0302
Software
2103.02
S/. 50,00.00
S/. 50,00.00
Tesoro Pblico
4404.01
S/. 500.00
S/. 500.00
--------------------x-----------------9102.08
9101.08
S/. 50,00.00
S/. 50,00.00
1206.01
Tesoro Pblico
S/. 500.00
S/. 500.00
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 500.00
S/. 500.00
GC
Clasificad
or de
gasto
26.61.32
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.08/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobante
de Pago
Tesorera
8401.0201
GD
GG
26.61.32
9102.08
8401.0201/
1507.0302/
9102.08/
8601.0201
2103.0201
9101.08
2103.0201 /
9103.08/
1101.1201
9104.08
26.61.32
INGRESO
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 50,00.00
S/. 50,00.00
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 50,00.00
1101.040101
S/. 50,00.00
--------------------x------------------
S/. 50,00.00
CONTABILIDAD GUBERNAMENTAL I
1101.01
Caja
S/. 50,00.00
--------------------x------------------
1101.1201
1101.040101
S/. 50,00.00
S/. 50,00.00
8401.0201
S/. 2,000.00
S/. 2,000.00
9102.08
S/. 500.00
S/. 500.00
8601.0201
S/. 500.00
S/. 500.00
--------------------x-----------------1507.0302
Software
2103.0201
S/. 500.00
S/. 500.00
9101.08
S/. 500.00
S/. 500.00
1101.1201
S/. 500.00
9103.08
Cheques Girados
9104.08
S/. 500.00
--------------------x-----------------S/. 500.00
S/. 500.00
Caso N 6
Se compra mnibus para la Universidad con Orden de Compra N 006
por S/. 2000,00.00
Fuente de financiamiento: RO y RDR
Proceso de Seleccin: Licitacin Pblica
RECURSOS ORDINARIOS
Fase
GC
Clasificad
or de
gasto
26.31.11
Contabilid
ad
Presupues
tal
8301.0101/
Contabilid
ad
Patrimoni
al
Cuenta
s de
Orden
Document
o
Responsa
ble
9101.08/
O/C
Jefe de
Logstica
CONTABILIDAD GUBERNAMENTAL I
8401.0101
GD
26.31.11
8401.0101/
1503.0101/
9102.08/
8601.0101
2103.0201
9101.08
A. AUTOM.
GG
9102.08
Administrado
r
O/C
Administrado
r
Comprobant
e de Pago
Banco de la
Nacin
1206.01/
4402.01
26.31.11
2103.0201/
9103.08/
1206.01
9104.08
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 2000,000
S/. 2000,000
9102.08
S/. 2000,000
S/. 2000,000
GASTO DEVENGADO
--------------------x-----------------8401.0101
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 2000,000
S/. 2000,000
2103.0201
S/. 2000,000
S/. 2000,000
Tesoro Pblico
S/. 2000,000
4404
S/. 2000,000
9101.08
S/. 2000,000
S/. 2000,000
1206.01
Tesoro Pblico
S/. 2000,000
S/. 2000,000
Cheques Girados
9104.08
S/. 2000,000
S/. 2000,000
CONTABILIDAD GUBERNAMENTAL I
RECURSOS DIRECTAMENTE RECAUDADOS
Fase
GC
Clasificad
or de
gasto
26.31.11
Contabilida
d
Presupuest
al
8301.0101/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.08/
O/C
Jefe de
Logstica
Administrador
O/C
Administrador
Comprobante
de Pago
Tesorera
8401.0101
GD
GG
26.31.11
9102.08
8401.0101/
1503.0101/
9102.08/
8601.0101
2103.0201
9101.08
2103.0201
9103.08/
1101.1201
9104.08
26.31.11
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 2000,000
S/. 2000,000
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 2000,000
S/. 2000,000
--------------------x-----------------1101.040101
1101.01
Caja
S/. 2000,000
S/. 2000,000
--------------------x-----------------1101.1201
1101.040101
S/. 2000,000
S/. 2000,000
8401.0201
S/. 2,000.00
S/. 2,000.00
9102.08
S/. 2000,000
S/. 2000,000
8601.0201
1503.0101
2103.0201
S/. 2000,000
S/. 2000,000
--------------------x-----------------S/. 2000,000
S/. 2000,000
9101.08
S/. 2000,000
S/. 2000,000
CONTABILIDAD GUBERNAMENTAL I
--------------------x-----------------2103.0201
S/. 2000,000
1101.1201
S/. 2000,000
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 2000,000
S/. 2000,000
Caso N 7
Se afecta la entrega de Bonos por crecimiento econmico por S/.
1000,00.00
Fuente de financiamiento: RO y RDR
Proceso de Seleccin: Decreto Supremo RO
RECURSOS ORDIANRIOS
Fase
GC
Clasificad
or de
gasto
21.19.36
Contabilid
ad
Presupues
tal
8301.0101/
Contabilid
ad
Patrimoni
al
Cuenta
s de
Orden
Document
o
Responsa
ble
Planilla
Recursos
Humanos
5101.090306
/
Planilla
Recursos
Humanos
Comprobant
e de Pago
Tesorera
8401.0101
GD
21.19.36
84010101/
2102.99
86010101
A. AUTOM.
GG
1206.01/
4402.01
21.19.36
2102.99/
1206.01
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 1000,000
S/. 1000,000
Asignaciones Comprometidas RO
S/. 1000,000
CONTABILIDAD GUBERNAMENTAL I
8601.0101
Ejecucin de Gastos RO
S/. 1000,000
--------------------x-----------------5101.090306
2102.99
S/. 1000,000
S/. 1000,000
Tesoro Pblico
4402
S/. 1000,000
S/. 1000,000
GASTO GIRADO
--------------------x------------------
2102.99
1206.01
Tesoro Pblico
S/. 1000,000
S/. 1000,000
Clasificad
or de
gasto
Contabilida
d
Presupuest
al
8301.0201/
21.19.36
8401.0201
21.19.36
84010201/
GC
GD
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
Planilla
Recursos
Humanos
5101.090306/
Planilla
Recursos
Humanos
C/P
-Administrador
2102.99
86010201
GG
21.19.36
2102.99/
1101.1201
-Tesorero
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 1000,000
S/. 1000,000
Segn Recibo
INGRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 1000,000
S/. 1000,000
--------------------x-----------------1101.040101
1101.01
Caja
S/. 1000,000
S/. 1000,000
--------------------x-----------------1101.1201
1101.040101
S/. 1000,000
S/. 1000,000
CONTABILIDAD GUBERNAMENTAL I
8301.0201
8401.0201
S/. 1000,000
S/. 1000,000
8601.0201
5101.090306
2102.99
S/. 1000,000
S/. 1000,000
--------------------x-----------------S/. 1000,000
S/. 1000,000
1101.1201
S/. 1000,000
S/. 1000,000
Caso N 8
Se paga por arrendamiento de computadoras con Orden de Servicio
N 008 por S/. 3,00.00
Fuente de financiamiento: RO y RDR.
Proceso de Seleccin: Adquisicin Directa
RECURSOS ORDINARIOS
Fase
Clasificad
or de
gasto
GC
23.25.14
Contabilida
d
Presupuest
al
8301.0101/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobant
e de Pago
Tesorera
8401.0101
GD
23.25.14
8401.0101/
5302.050104/
9102.09/
8601.0101
2103.010102
9101.09
A.
AUTOM.
GG
9102.09
1206.01/
4402.01
23.25.14
2103010102/
9103.08/
1206.01
9104.08
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 3,000
S/. 3,000
9102.09
S/. 3,000
S/.3,000
CONTABILIDAD GUBERNAMENTAL I
GASTO DEVENGADO
--------------------x-----------------8401.0101
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 3,000
S/. 3,000
--------------------x-----------------5302.050104
2103.010102
S/. 3,000
S/. 3,000
Tesoro Pblico
4402
S/. 3,000
S/. 3,000
--------------------x-----------------9102.09
9101.09
S/. 3,000
S/. 3,000
1206.01
Tesoro Pblico
9103.08
Cheques Girados
9104.08
S/. 3,000
S/. 3,000
--------------------x-----------------S/. 3,000
S/. 3,000
GC
Clasificad
or de
gasto
23.25.14
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobante
de Pago
Tesorera
8401.0201
GD
GG
23.25.14
9102.09
8401.0201/
5302.050104/
9102.09/
8601.0201
2103.010102
9101.09
2103.010102/
9103.08/
11011201
9104.08
23.25.14
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 3,000
S/. 3,000
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 3,000
S/. 3,000
CONTABILIDAD GUBERNAMENTAL I
--------------------x-----------------1101.040101
1101.01
Caja
S/. 3,000
S/. 3,000
--------------------x-----------------1101.1201
1101.040101
S/. 3,000
S/. 3,000
8401.0201
S/. 3,000
S/. 3,000
9102.09
S/. 3,000
S/. 3,000
8601.0201
S/. 3,000
S/. 3,000
--------------------x-----------------5302.050104
2103.010102
S/. 3,000
S/. 3,000
9101.09
S/. 3,000
S/. 3,000
1101.1201
S/. 3,000
S/. 3,000
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 3,000
S/. 3,000
Caso N 9
Se compra 100 Millares de Papel con Orden de Compra N 009 por S/.
10,000
Fuente de financiamiento: RO y RDR
Proceso de Seleccin: Adquisicin Directa
RECURSOS ORDINARIOS
Fase
Clasificad
Contabilid
Contabilid
Cuenta
Document
Responsa
CONTABILIDAD GUBERNAMENTAL I
or de
gasto
GC
23.15.12
ad
Presupues
tal
8301.0101/
ad
Patrimoni
al
8401.0101
GD
23.15.12
s de
Orden
ble
9101.08/
O/C
Jefe de
Logstica
Administrado
r
O/C
Administrado
r
Comprobant
e de Pago
Tesorera
9102.09
8401.0101/
1301050102/
9102.08/
8601.0101
2103.010101
9101.08
A.AUTOM.
1206.01/
4402.01
GG
23.15.12
2103.010101
/
9103.08/
9104.08
1206.01
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 10,000
S/. 10,000
9102.08
S/. 10,000
S/. 10,000
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 10,000
S/. 10,000
Papelera en general
2103.010101
S/. 10,000
S/. 10,000
Tesoro Pblico
4402
S/. 10,000
S/. 10,000
9101.08
S/. 10,000
S/. 10,000
1206.01
Tesoro Pblico
S/. 10,000
S/. 10,000
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 10,000
S/. 10,000
CONTABILIDAD GUBERNAMENTAL I
5301.050102
Papelera en general
1301.050102
Papelera en general
S/. 10,000
S/. 10,000
Segn PECOSA N 09
GC
Clasificad
or de
gasto
23.15.12
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.08/
O/C
Jefe de
Logstica
Administrador
O/C
Administrador
Comprobante
de Pago
Tesorera
8401.0201
GD
GG
23.15.12
9102.08
8401.0201/
1301.050102/
9102.08/
8601.0201
2103.010101
9101.08
2103.010101/
9103.08/
1101.1201
9104.08
23.15.12
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 10,000
S/. 10,000
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 10,000
S/. 10,000
--------------------x-----------------1101.040101
1101.01
Caja
S/. 10,000
S/. 10,000
--------------------x-----------------1101.1201
1101.040101
S/. 10,000
S/. 10,000
S/. 10,000
8401.0201
S/. 10,000
9102.08
S/. 10,000
S/. 10,000
8601.0201
S/. 10,000
S/. 10,000
--------------------x-----------------1301.050102
Papelera en general
2103.010101
S/. 10,000
S/. 10,000
CONTABILIDAD GUBERNAMENTAL I
9102.08
9101.08
S/. 10,000
S/. 10,000
1101.1201
S/. 10,000
9103.08
Cheques Girados
9104.08
S/. 10,000
--------------------x-----------------S/. 10,000
S/. 10,000
Caso N 10
Se paga por Suministro de Agua con Orden de Servicio N 010 por S/.
500
Fuente de financiamiento: RO y RDR
Proceso de Seleccin: Adquisicin Directa
RECURSOS ORDINARIOS
Fase
GC
Clasificad
or de
gasto
23.22.12
Contabilid
ad
Presupues
tal
8301.0101/
Contabilid
ad
Patrimoni
al
8401.0101
GD
23.22.12
8401.0101/
8601.0101
Cuent
as de
Orden
Document
o
Responsab
le
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobant
e de Pago
Tesorera
9102.09
5302.020102
/
9102.09/
9101.09
2103.010102
A.AUTOM.
GG
1206.01/
4402
23.22.12
2103.010102
/
9103.08/
9104.08
1206.01
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 500
S/. 500
9102.09
S/. 500
S/. 500
CONTABILIDAD GUBERNAMENTAL I
--------------------x-----------------8401.0101
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 500
S/. 500
--------------------x-----------------5302.020102
2103.010102
S/. 500
S/. 500
Tesoro Pblico
4402
S/. 500
S/. 500
--------------------x-----------------9102.09
9101.09
S/. 500
S/. 500
1206.01
Tesoro Pblico
S/. 500
S/. 500
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 500
S/. 500
--------------------x------------------
GC
Clasificad
or de
gasto
23.22.12
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobante
de Pago
Tesorera
8401.0201
GD
GG
23.22.12
9102.09
8401.0201/
5302.020102/
9102.09/
8601.0201
2103.010102
9101.09
2103.010102/
9103.08/
1101.1201
9104.08
23.22.12
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 500
S/. 500
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 500
1101.040101
1101.01
Caja
S/. 500
--------------------x-----------------S/. 500
S/. 500
--------------------x-----------------1101.1201
1101.040101
S/. 500
S/. 500
CONTABILIDAD GUBERNAMENTAL I
GASTO COMPROMISO
--------------------x-----------------8301.0201
8401.0201
S/. 500
S/. 500
S/. 500
9102.09
S/. 500
8601.0201
5302.020102
2103.010102
S/. 500
V
--------------------x-----------------S/. 500
S/. 500
9101.09
S/. 500
S/. 500
S/. 500
1101.1201
S/. 500
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 500
S/. 500
Caso N 11
Se compra un Software Windows XP con Orden de Compra N 011
por S/. 400.
Fuente de financiamiento: RO y RDR.
Proceso de Seleccin: Compra Directa
RECURSOS ORDINARIOS
Fase
GC
Clasificad
or de
gasto
26.61.32
Contabilid
ad
Presupues
tal
8301.0101/
Contabilid
ad
Patrimoni
al
8401.0101
GD
A.AUTOM.
26.61.32
Cuentas
de
Orden
Document
o
Responsa
ble
9101.08/
O/C
Jefe de
Logstica
Administrado
r
O/C
Administrado
r
9102.08
8401.0101/
5506.99/
9102.08/
8601.0101
2103.0201
9101.08
1206.01/
4402.01
CONTABILIDAD GUBERNAMENTAL I
GG
26.61.32
2103.0201/
9103.08/
1206.01
9104.08
Comprobant
e de Pago
Tesorera
9105.0303
/
9106.0303
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 400
S/. 400
9102.08
S/. 400
S/. 400
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 400
S/. 400
--------------------x-----------------5506.99
2103.0201
S/. 400
S/. 400
Tesoro Pblico
4404
S/. 400
S/. 400
--------------------x-----------------9102.08
9101.08
S/. 400
S/. 400
1206.01
Tesoro Pblico
S/. 400
S/. 400
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 400
S/. 400
9106.0303
S/. 400
S/. 400
CONTABILIDAD GUBERNAMENTAL I
RECURSOS DIRECTAMENTE RECAUDADOS
Fase
GC
Clasificad
or de
gasto
26.61.32
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.08/
O/C
Jefe de
Logstica
Administrador
O/C
Administrador
Comprobant
e de Pago
Tesorera
8401.0201
GD
GG
26.61.32
9102.08
8401.0201/
5506.99/
9102.08/
8601.0201
2103.0201
9101.08
2103.0201/
9103.08/
1101.1201
9104.08
26.61.32
9105.0303/
9106.0303
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 400
S/. 400
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 400
S/. 400
--------------------x-----------------1101.040101
1101.01
Caja
S/. 400
S/. 400
--------------------x-----------------1101.1201
1101.040101
S/. 400
S/. 400
8401.0201
S/. 400
S/. 400
9102.08
S/. 400
S/. 400
8601.0201
5506.99
2103.02
S/. 400
S/. 400
--------------------x-----------------S/. 400
S/. 400
S/. 400
CONTABILIDAD GUBERNAMENTAL I
9101.08
S/. 400
1101.1201
S/. 400
S/. 400
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 400
S/. 400
9106.0303
S/. 400
S/. 400
Caso N 12
Se paga Obreros con Planilla de Salarios N 012 por S/. 100,00.00
Fuente de financiamiento: RO y RDR
Proceso de Seleccin: Planilla de Remuneraciones y Salarios
RECURSOS ORDINARIOS
Fase
GC
Clasificad
or de
gasto
21.18.11
Contabilida
d
Presupuest
al
8301.0101/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
Planilla
Recursos
Humanos
5101.080101/
Planilla
Recursos
Humanos
Estado de
Cta. Cte.
Banco de la
Nacin
8401.0101
GD
21.18.11
2102.01
84010101/
86010101
A.
AUTOM.
GG
1206.01/ 4402
21.18.11
2102.01/
1206.01
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 100,00
S/. 100,000
CONTABILIDAD GUBERNAMENTAL I
5101.080101
Obreros Permanentes
2102.01
S/. 100,00
S/. 100,000
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 100,00
S/. 100,000
--------------------x-----------------1206.01
Tesoro Pblico
S/. 100,00
4402.01
S/. 100,000
GASTO GIRADO
--------------------x-----------------2102.01
1206.01
Tesoro Pblico
S/. 100,00
S/. 100,000
Clasificad
or de
gasto
Contabilida
d
Presupuest
al
21.18.11
83010201/
GC
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
Planilla
Recursos
Humanos
Planilla
Recursos
Humanos
C/P
Tesorera
84010201
GD
21.18.11
84010201/
5101.080101/
86010201
2102.01
GG
21.18.11
2102.01
1101.1201
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 100,00
S/. 100,00
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 100,00
S/. 100,00
--------------------x-----------------1101.040101
1101.01
Caja
S/. 100,00
S/. 100,00
CONTABILIDAD GUBERNAMENTAL I
--------------------x-----------------1101.1201
1101.040101
S/. 100,00
S/. 100,00
S/. 100,00
8401.0201
S/. 100,000
8601.0201
5101.080101
Obreros Permanentes
2102.01
S/. 100,00
S/. 100,000
--------------------x-----------------S/. 100,00
S/. 100,000
GASTO GIRO
--------------------x-----------------2102.01
1101.1201
S/. 100,00
S/. 100,000
Caso N 13
Se compra Materiales de Construccin con Orden de Compra N 013
por S/. 60,000
Fuente de financiamiento: RO y RDR
Proceso de Seleccin: Adjudicacin Directa Selectiva
RECURSOS ORDINARIOS
Fase
GC
Clasificad
or de
gasto
23.16.13
Contabilid
ad
Presupues
tal
8301.0101/
Contabilid
ad
Patrimoni
al
8401.0101
GD
23.16.13
A.AUTOM.
GG
Cuent
as de
Orden
Document
o
Responsab
le
9101.08/
O/C
Jefe de
Logstica
Administrador
O/C
Administrador
Comprobant
e de Pago
Tesorera
9102.08
8401.0101/
1301.0603/
9102.08/
8601.0101
2103.010101
9101.08
1206.01/
4402
23.16.13
2103.010101
/
1206.01
GASTO COMPROMISO
--------------------x------------------
9103.08/
9104.08
CONTABILIDAD GUBERNAMENTAL I
8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 60,000
S/. 60,000
9102.08
S/. 60,000
S/. 60,000
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 60,000
S/. 60,000
De construccin y maquinarias
2103.010101
S/. 60,000
S/. 60,000
9101.08
S/. 60,000
S/. 60,000
Tesoro Pblico
4402.01
S/. 60,000
S/. 60,000
1206.01
Tesoro Pblico
S/. 60,000
S/. 60,000
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 60,000
S/. 60,000
De construccin y maquinarias
1301.0603
De construccin y maquinarias
S/. 60,000
S/. 60,000
GC
Clasificad
or de
gasto
23.16.13
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.08/
O/C
Jefe de
Logstica
Administrador
O/c
Administrador
Comprobante
de Pago
Tesorera
8401.0201
GD
GG
23.16.13
23.16.13
9102.08
8401.0201/
1301.0603/
9102.08/
8601.0201
2103.010101
9101.08
2103.010101/
9103.08/
1101.1201
9104.08
CONTABILIDAD GUBERNAMENTAL I
INGRESO
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 60,000
S/. 60,000
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 60,000
S/. 60,000
--------------------x-----------------1101.040101
1101.01
Caja
1101.1201
1101.040101
S/. 60,000
S/. 60,000
--------------------x-----------------S/. 60,000
S/. 60,000
GASTO COMPROMISO
--------------------x-----------------8301.0201
8401.0201
S/. 60,000
S/. 60,000
9102.08
S/. 60,000
S/. 60,000
8601.0201
S/. 60,000
S/. 60,000
--------------------x-----------------1301.0603
De construccin y maquinarias
2103.010101
S/. 60,000
S/. 60,000
9101.08
S/. 60,000
S/. 60,000
Cheques Girados
9104.08
S/. 60,000
S/. 60,000
S/. 60,000
CONTABILIDAD GUBERNAMENTAL I
1101.1201
S/. 60,000
CONSUMO
--------------------x-----------------5301.0603
De construccin y maquinarias
1301.0603
De construccin y maquinarias
S/. 60,000
S/. 60,000
Segn PECOSA
Caso N 14
Se paga el Servicio de Consultora PJ con Orden de Servicio N 014
por S/. 2,000
Fuente de financiamiento: RO y RDR
Proceso de Seleccin: Adquisicin Directa
RECURSOS ORDINARIOS
Fase
GC
Clasificad
or de
gasto
23.27.11
Contabilid
ad
Presupues
tal
8301.0101/
Contabilid
ad
Patrimoni
al
8401.0101
GD
23.27.11
8401.0101/
8601.0101
Cuent
as de
Orden
Document
o
Responsab
le
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobant
e de Pago
Tesorera
9102.09
5302.070101
/
9102.09/
9101.09
2103.010102
A. AUTOM.
GG
1206.01/
4402
23.27.11
2103.010102
/
9103.08/
9104.08
1206.01
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 2,000
S/. 2,000
9102.09
S/. 2,000
S/. 2,000
CONTABILIDAD GUBERNAMENTAL I
--------------------x-----------------8401.0101
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 2,000
S/. 2,000
--------------------x-----------------5302.070101
Consultora PJ
2103.010102
S/. 2,000
S/. 2,000
9101.09
S/. 2,000
S/. 2,000
Tesoro Pblico
S/. 2,000
4402.01
S/. 2,000
GASTO GIRADO
--------------------x-----------------2103.010102
1206.01
Tesoro Pblico
S/. 2,000
S/. 2,000
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 2,000
S/. 2,000
GC
Clasificad
or de
gasto
23.27.11
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobante
de Pago
Tesorera
8401.0201
GD
GG
23.27.11
9102.09
8401.0201/
5302.070101/
9102.09/
8601.0201
2103.010102
9101.09
2103.010102/
9103.08/
1101.1201
9104.08
23.27.11
INGRESO
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 2,000
S/. 2,000
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 2,000
S/. 2,000
CONTABILIDAD GUBERNAMENTAL I
--------------------x-----------------1101.040101
1101.01
Caja
S/. 2,000
S/. 2,000
--------------------x-----------------1101.1201
1101.040101
S/. 2,000
S/. 2,000
GASTO COMPROMISO
--------------------x-----------------8301.0201
8401.0201
S/. 2,000
S/. 2,000
9102.09
S/. 2,000
S/. 2,000
8601.0201
S/. 2,000
S/. 2,000
--------------------x-----------------5302.070101
Consultora PJ
2103.010102
S/. 2,000
S/. 2,000
9101.09
S/. 2,000
S/. 2,000
1101.1201
S/. 2,000
S/. 2,000
--------------------x-----------------9103.08
Cheques Girados
S/. 2,000
9104.08
S/. 2,000
Caso N 15
Se compra Gasolina con Orden de Compra N 015 por S/. 3,000
Fuente de financiamiento: RO y RDR
Proceso de Seleccin: Adquisicin Directa
RECURSOS ORDINARIOS
Fase
Clasificad
or de
gasto
Contabilid
ad
Presupues
Contabilid
ad
Patrimoni
Cuent
as de
Orden
Document
o
Responsab
le
CONTABILIDAD GUBERNAMENTAL I
GC
tal
8301.0101/
23.13.11
al
8401.0101
GD
23.13.11
O/C
Jefe de
Logstica
Administrador
O/C
Administrador
Comprobant
e de Pago
Tesorera
9102.08
8401.0101/
1301.0301/
9102.08/
8601.0101
2103.010101
9101.08
A. AUTOM.
GG
9101.08/
1206.01/
4402
23.13.11
2103.010101
/
9103.08/
9104.08
1206.01
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
S/. 3,000
8401.0101
Asignaciones Comprometidas RO
S/. 3,000
9102.08
S/. 3,000
S/. 3,000
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 3,000
S/. 3,000
Combustibles y Carburantes
2103.010101
S/. 3,000
S/. 3,000
9101.08
S/. 3,000
S/. 3,000
Tesoro Pblico
4402
S/. 3,000
S/. 3,000
1206.01
Tesoro Pblico
S/. 3,000
S/. 3,000
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 3,000
S/. 3,000
Combustibles y Carburantes
1301.0301
Combustibles y Carburantes
S/. 3,000
S/. 3,000
CONTABILIDAD GUBERNAMENTAL I
Segn PECOSA N 013
GC
Clasificad
or de
gasto
23.13.11
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.08/
O/C
Jefe de
Logstica
Administrador
O/C
Administrador
Comprobante
de Pago
Tesorera
8401.0201
GD
GG
23.13.11
9102.08
8401.0201/
1301.0301/
9102.08/
8601.0201
2103.010101
9101.08
2103.010101/
9103.08/
1101.1201
9104.08
23.13.11
INGRESO
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 3,000
S/. 3,000
Segn Recibo
INGRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 3,000
S/. 3,000
--------------------x-----------------1101.040101
1101.01
Caja
1101.1201
1101.040101
S/. 3,000
S/. 3,000
--------------------x-----------------S/. 3,000
S/. 3,000
8401.0201
S/. 3,000
S/. 3,000
9102.08
S/. 3,000
S/. 3,000
8601.0201
S/. 3,000
S/. 3,000
--------------------x-----------------1301.0301
Combustibles y Carburantes
2103.010101
S/. 3,000
S/. 3,000
CONTABILIDAD GUBERNAMENTAL I
9102.08
9101.08
S/. 3,000
S/. 3,000
Cheques Girados
9104.08
S/. 3,000
S/. 3,000
1101.1201
S/. 3,000
S/. 3,000
CONSUMO
--------------------x-----------------5301.0301
Combustibles y Carburantes
1301.0301
Combustibles y Carburantes
S/. 3,000
S/. 3,000
Segn PECOSA
CASOS ESPECIALES 01
VIATICOS: El Sr. Juan Prez viaja a Chiclayo va rea por 3 das.
Fuente Financiamiento RO y RDR
Pasaje: S/. 600; TUUA: S/. 40; Viticos: S/. 600; Total: S/. 1,240
PASAJE Y TUUA IGUAL CLASIFICADOR: 23.21.21 R.O
Fase
GC
Clasificad
or de
gasto
23.21.21
Contabilid
ad
Presupues
tal
8301.0101/
Contabilid
ad
Patrimoni
al
Cuent
as de
Orden
Document
o
Responsabl
e
Memorndu
m OGA
OGA
5302.010201
/
Boleto
LAN/Ticket
TUUA
Logstica
2103.010101
/
9103.08
/
Comprobante
de Pago
Tesorera/OG
A
1206.01
9104.08
8401.0101
GD
23.21.21
8401.0101/
8601.0101
2103.010102
A. AUTOM.
GG
1206.01/
4402
23.21.21
CONTABILIDAD GUBERNAMENTAL I
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 640
S/. 640
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 640
S/. 640
2103.010102
S/. 640
S/. 640
--------------------x-----------------1206.01
Tesoro Pblico
4402
S/. 640
S/. 640
GASTO GIRADO
--------------------x------------------
2103.010102
1206.01
Tesoro Pblico
S/. 640
S/. 640
--------------------x-----------------910308
Cheques Girados
910408
S/. 640
S/. 640
GC
Clasificad
or de
gasto
23.21.22
Contabilida
d
Presupuest
al
8301.0101/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
Memorndu
m OGA
OGA
8401.0101/
1205.0501/
2103.010102
Boleto
LAN/Ticket
TUUA
Logstica
8601.0101
C/P
Tesorera/OGA
8401.0101
GD
23.21.22
A.
AUTOM.
23.21.22
1206.01 /
4402.01
GG
23.21.22
2103.010102/
910308/
1206.01
910408
910408/
910308
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
Por el registro del devengado presupuestario
S/. 600
S/. 600
CONTABILIDAD GUBERNAMENTAL I
GASTO DEVENGADO
--------------------x-----------------8401.0101
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 600
S/. 600
2103.010102
S/. 600
S/. 600
Tesoro Pblico
4402
S/. 600
S/. 600
GASTO GIRADO
--------------------x------------------
2103.010102
1206.01
Tesoro Pblico
S/. 600
S/. 600
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 600
S/. 600
9103.08
Cheques Girados
S/. 600
S/. 600
1205.0501
S/. 450
S/. 450
Caja M/N
12050501
S/. 150
S/. 150
11010101
Caja M/N
S/. 150
S/. 150
Clasificad
or de
gasto
Contabilida
d
Presupuest
al
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
CONTABILIDAD GUBERNAMENTAL I
GC
23.21.21
8301.0201/
Memorndum
OGA
OGA
8401.0201/
5302.010201/
2103.010102
Boleto
LAN/Ticket
TUUA
Logstica
8601.0201
2103.010102/
910308/
C/P
Tesorera/OGA
1101.1201
910408
8401.0201
GD
GG
23.21.21
23.21.21
GASTO COMPROMISO
--------------------x-----------------8301.02.01
8401.0201
S/. 640
S/. 640
8601.0201
S/. 640
S/. 640
--------------------x-----------------5302.010201
2103.010102
S/. 640
S/. 640
GASTO GIRADO
--------------------x-----------------2103.010102
1101.1201
S/. 640
S/. 640
--------------------x-----------------910308
Cheques Girados
910408
S/. 640
S/. 640
GC
Clasificad
or de
gasto
23.21.22
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
Memorndu
m OGA
OGA
8401.0201/
1205.0501/
2103.010102
Boleto
LAN/Ticket
TUUA
Logstica
8601.0201
2103.010102/
910308/
C/P
Tesorera/OGA
1101.1201
910408
8401.0201
GD
GG
23.21.22
23.21.22
910408/
910308
GASTO COMPROMISO
--------------------x-----------------8301.02.01
S/. 600
CONTABILIDAD GUBERNAMENTAL I
8401.0201
S/. 600
8601.0201
S/. 600
S/. 600
-------------------x-----------------1205.0501
2103.010102
S/. 600
S/. 600
GASTO GIRADO
--------------------x-----------------2103.010102
1101.1201
S/. 600
S/. 600
--------------------x-----------------910308
Cheques Girados
910408
S/. 600
S/. 600
910308
Cheques Girados
S/. 600
S/. 600
1205.0501
S/. 450
S/. 450
Caja M/N
12050501
S/. 150
S/. 150
11010101
Caja M/N
S/. 150
S/. 150
1101040101
S/. 150
S/. 150
CONTABILIDAD GUBERNAMENTAL I
CASOS ESPECIALES 02
PLANILLAS
Fase
Clasificad
or de
gasto
Contabilida
d
Presupuest
al
21.11.14
83010101/
Contabilida
d
Patrimonial
Cuentas
de Orden
GC
Document
o
Responsabl
e
planilla
Recursos
humanos
84010101
-Administrador
GD
21.11.14
A.AUTOM
.
84010101/
5101.010104/
86010101
2102.01
21.11.14
1206.01 /
4402.01
21.11.14
2102.01/
planilla
-Administrador
C/P
-Administrador
GG
1601.0101
-Tesorero
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 900
S/. 900
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 900
S/. 900
--------------------x-----------------5101.010104
2102.01
S/. 900
S/. 900
Tesoro Pblico
4402.01
S/. 900
S/. 900
GASTO GIRADO
--------------------x------------------
2102.01
S/. 900
CONTABILIDAD GUBERNAMENTAL I
1206.01
Tesoro Pblico
S/. 900
Clasificad
or de
gasto
Contabilida
d
Presupuest
al
21.11.14
83010201/
Contabilida
d
Patrimonial
Cuentas
de Orden
GC
Document
o
Responsabl
e
planilla
Recursos
humanos
84010201
-Administrador
GD
21.11.14
84010201/
5101.010104/
86010201
2102.01
planilla
-Administrador
C/P
-Administrador
GG
21.11.14
2102.01/
1601.0101
-Tesorero
INGRESO
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 900
S/. 900
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 900
S/. 900
--------------------x-----------------1101.040101
1101.01
Caja
S/. 900
S/. 900
--------------------x-----------------1101.1201
1101.040101
S/. 900
S/. 900
8401.0201
S/. 900
S/. 900
S/. 900
CONTABILIDAD GUBERNAMENTAL I
8601.0201
S/. 900
--------------------x-----------------5101.010104
2102.01
S/. 900
S/. 900
1101.1201
S/. 900
S/. 900
CASOS ESPECIALES 03
FONDO PARA PAGOS EN EFECTIVO EXCLUSIVAMENTE RECURSOS ORDINARIOS
GC
Clasificad
or de
gasto
Contabilida
d
Presupuest
al
Contabilida
d
Patrimonial
Cuentas
de Orden
1601.0101/
23.15.12
23.15.31
Document
o
Responsabl
e
83010101/
23.24.15
84010101
GD
23.15.12
23.15.31
84010101/
23.24.15
86010101
A.AUTOM
A.
GG
4404.01
23.15.12
1101.0202/
23.15.31
1601.0101
23.24.15
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
S/. 50,000
8401.0101
Asignaciones Comprometidas RO
S/. 50,000
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 50,000
S/. 50,000
CONTABILIDAD GUBERNAMENTAL I
GASTO GIRADO
--------------------x-----------------1601.0101
Tesoro Pblico
4404.01
S/. 50,000
S/. 50,000
--------------------x-----------------1101.0202
1601.0101
Tesoro Pblico
S/. 50,000
S/. 50,000
GC
Clasificad
or de
gasto
Contabilida
d
Presupuest
al
Contabilida
d
Patrimonial
Cuentas
de Orden
5301.05035302.040105/
23.15.31
23.24.15
Document
o
Responsabl
e
83010101/
84010101
GD
23.15.31
23.24.15
84010101/
21030101012103010102
86010101
GG
23.15.31
21030101012103010102/
23.24.15
1601.0101
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 50,000
S/. 50,000
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 50,000
S/. 50,000
Material de Limpieza
S/. 18,000
5302040105
Mantenimiento de Equipos
S/. 12,000
2103.010101
S/. 18,000
2103.010102
S/. 12,000
S/. 18,000
2103.010102
S/. 12,000
1101.0202
S/. 30,000
CONTABILIDAD GUBERNAMENTAL I
POR LA RECUPERACIN
--------------------x-----------------1601.0101
Tesoro Pblico
4404.01
S/. 30,000
S/. 30,000
--------------------x-----------------1101.0202
1601.0101
Tesoro Pblico
S/. 30,000
S/. 30,000
CASOS ESPECIALES 04
FONDO FIJO PARA CAJA CHICA EXCLUSIVAMENTE RECURSOS
DIRECTAMENTE RECAUDADOS
APERTURA CAJA CHICA
Fase
GC
Clasificad
or de
gasto
Contabilida
d
Presupuest
al
Contabilida
d
Patrimonial
Cuentas
de Orden
23.15.12
1101.0201/
23.15.31
1101.1201
23.15.12
23.15.31
Document
o
Responsabl
e
83010201/
23.24.15
84010201
GD
23.15.12
23.15.31
84010201/
23.24.15
86010201
GG
23.24.15
INGRESO
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 50,000
S/. 50,000
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 50,000
S/. 50,000
--------------------x-----------------1101.040101
S/. 50,000
CONTABILIDAD GUBERNAMENTAL I
1101.01
Caja
S/. 50,000
--------------------x------------------
1101.1201
1101.040101
S/. 50,000
S/. 50,000
8401.0201
S/. 50,000
S/. 50,000
8601.0201
S/. 50,000
S/. 50,000
GASTO GIRADO
--------------------x-----------------1101.0202
1101.1201
S/. 50,000
S/. 50,000
GC
Clasificad
or de
gasto
Contabilida
d
Presupuest
al
Contabilida
d
Patrimonial
Cuentas
de Orden
5301.05035302.040105/
23.15.31
23.24.15
Document
o
Responsabl
e
83010201/
84010201
GD
23.15.31
23.24.15
84010201/
86010201
GG
23.15.31
21030101012103010102
21030101012103010102/
23.24.15
1101.0202
GASTO COMPROMISO
--------------------x-----------------8301.0201
S/. 50,000
8401.0201
S/. 50,000
8601.0201
S/. 50,000
S/. 50,000
CONTABILIDAD GUBERNAMENTAL I
5301.0503
Material de Limpieza
S/. 18,000
5302040105
Mantenimiento de Equipos
S/. 12,000
2103.010101
S/. 18,000
2103.010102
S/. 12,000
S/. 18,000
2103.010102
S/. 12,000
1101.0202
S/. 30,000
POR LA RECUPERACIN
--------------------x-----------------1101.0202
1101.1201
S/. 30,000
S/. 30,000
CASOS ESPECIALES 05
SERVICIOS: Pago servicio por Internet, segn O/S N 05 por S/. 900.00,
Proceso de Seleccin: Compra Directa
RECURSOS ORDINARIOS
Fase
GC
Clasificad
or de
gasto
23.22.23
Contabilida
d
Presupuest
al
8301.0101/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobant
e de Pago
Tesorera
8401.0101
GD
23.22.23
9102.09
8401.0101/
5302.020203/
9102.09/
8601.0101
2103.010102
9101.09
A.AUTOM
A.
GG
1206.01/
4402.01
23.22.23
2103.010102/
9103.08/
1206.01
9104.08
GASTO COMPROMISO
--------------------x-----------------8301.0101
Presupuesto de Gastos RO
8401.0101
Asignaciones Comprometidas RO
S/. 900
S/. 900
S/. 900
CONTABILIDAD GUBERNAMENTAL I
9102.09
S/. 900
Asignaciones Comprometidas RO
8601.0101
Ejecucin de Gastos RO
S/. 900
S/. 900
--------------------x-----------------5302.020203
Servicio de internet
2103.010102
S/. 900
S/. 900
Tesoro Pblico
4402.01
S/. 900
9102.09
9101.09
S/. 900
--------------------x-----------------S/. 900
S/. 900
1206.01
Tesoro Pblico
S/. 900
S/. 900
--------------------x-----------------9103.08
Cheques Girados
9104.08
S/. 900
S/. 900
GC
Clasificad
or de
gasto
23.22.23
Contabilida
d
Presupuest
al
8301.0201/
Contabilida
d
Patrimonial
Cuentas
de Orden
Document
o
Responsabl
e
9101.09/
O/S
Jefe de
Logstica
Administrador
O/S
Administrador
Comprobante
de Pago
Tesorera
8401.0201
GD
GG
23.22.23
9102.09
8401.0201/
5302.020203/
9102.09/
8601.0201
2103.010102
9101.09
2103.010102/
9103.08/
1101.1201
9104.08
23.22.23
INGRESO
INGRESO DETERMINADO
--------------------x-----------------1201
4301.09
S/. 900
S/. 900
Segn Recibo
INRESO RECAUDADO
--------------------x-----------------1101.01
Caja
1201
S/. 900
--------------------x------------------
S/. 900
CONTABILIDAD GUBERNAMENTAL I
1101.040101
1101.01
Caja
1101.1201
1101.040101
S/. 900
S/. 900
--------------------x-----------------S/. 900
S/. 900
8401.0201
S/. 900
S/. 900
9102.09
S/. 900
S/. 900
8601.0201
9102.09
9101.09
S/. 900
S/. 900
--------------------x-----------------S/. 900
S/. 900
Servicio de internet
2103.010102
S/. 900
S/. 900
1101.1201
9103.08
Cheques Girados
9104.08
S/. 900
S/. 900
--------------------x------------------
S/. 900
S/. 900