VENTAS

TRANSACCIONES DESCTO
VENTAS VENTAS
1 Inicia actividades con un capital en efectivo de Bs 100.000
2 Se compra mercaderia por un valor de Bs. 36.400.-
3 Se paga alquileres por Bs 12.000 - 13000
4 Se compra Mobiliario de oficina por un Total de Bs 16.500 con un descuento del 10%
5 Se vende mercadería por Bs 61.400 - 64100 61400
Se paga servicio de energía eléctrica por un total de Bs 620, las tasas de aseo y alumbrado publico asciende a Bs
6 45
7 Se compra mercaderia por un valor de Bs. 36.500 con un descuento del 10%
8 Se vende mercadería por Bs 42.800 con un descuento del 5% 42800 2140
9 Se paga patente municipal Bs 1.300
10 Se devuelve mercaderia adquirida por Bs 4.500
11 Se paga servicio de seguridad por Bs 400 NO FACT NO RET
12 Se paga Sueldos y salarios según el siguiente detalle
TOTALES 104,200.00 2,140.00

102,060.00
3061.8

90654

0
 COMPRAS NCD IVA
DESCTO DEVOLUCION
IT
DF CF
COMPRAS COMPRAS EN COMPRAS

36400 4732
12000 1560
16500 1650 214.5 2145 1435.5
7982 1842

620 74.75
36500 3650 474.5 4745 3175.5 474.5
5564 278.2 1219.8 1861.8
0 0
4500 585 3915
0 0
0 0
102,020.00 5,300.00 4,500.00 14,820.00 13,534.95 4971.8
45 13,256.75
101,975.00

114,000.00 111,860.00
 IVA 20
Impuesto al Valor Agregado Formul
ESTADO PLURINACIONAL DE BOLIVIA

IMPUESTOS NACIONALES

www.impuestos.gob.bo
A APELLIDO(S) Y NOMBRE (S) O RAZÓN SOCIAL DEL CONTRIBUYENTE:

NIT PERIODO
MES AÑO

B
Línea gratuita de Consultas Tributarias 800 10 3444

DATOS DE LA DECLARACIÓN JURADA QUE RECTIFICA

Cód. NÚMERO DE LA RESOLUCIÓN ADMINSTRATIVA Cód. FORMULARIO VERSIÓN

518 537
C DETERMINACIÓN DEL SALDO DEFINITIVO A FAVOR DEL FISCO O DEL CONTRIBUYENTE

1 Ventas de bienes y/o servicios gravados en el mercado interno, excepto ventas gravadas con Tasa Cero
2 Exportación de bienes y operaciones exentas
3 Ventas gravadas a Tasa Cero
DETERMINACIÓN DEL DÉBITO FISCAL

4 Ventas no gravadas y operaciones que no son objeto del IVA

5 Valor atribuido a bienes y/o servicios retirados y consumos particulares
6 Devoluciones y rescisiones efectuadas en el período
7 Descuentos, bonificaciones y rebajas obtenidas en el período
8 Débito Fiscal correspondiente a: [(C13+C16+C17+C18) * 13 %]
RUBRO 1:

9 Débito Fiscal Actualizado correspondiente a Reintegros

10 Total Débito Fiscal del período (C39+C55)
11 Total Compras correspondientes a actividades gravadas y/o no gravadas
12 Compras directamente vinculadas a actividades gravadas
DETERMINACIÓN DEL CRÉDITO

13 Compras en las que no es posible discriminar su vinculación con actividades gravadas y no gravadas
14 Devoluciones y rescisiones recibidas en el período
15 Descuentos, bonificaciones y rebajas otorgadas en el período
16 Crédito Fiscal correspondiente a: [(C26+C27+C28)*13%]
RUBRO 2:

17 Crédito Fiscal proporcional correspondiente a la actividad gravada [C31*(C13+C14)/(C13+C14+C15+C505)]*13%

FISCAL

18 Total Crédito Fiscal del período (C114+C1003)

19 Diferencia a favor del Contribuyente (C1004-C1002; Si >0
ORIGINAL SIN

20 Diferencia a favor del Fisco o Impuesto Determinado (C1002-C1004; Si >0)

DTERMINACIÓN DE LA DIFERENCIA

21 Saldo de Crédito Fiscal del período anterior a compensar (C592 del Formulario del período anterior)
22 Actualización de valor sobre el saldo de Crédito Fiscal del período anterior
23 Saldo de Impuesto Determinado a favor del Fisco (C909-C635-C648; Si >0)
24 Pagos a Cuenta realizados en DD.JJ. y/o Boletas de Pago correspondientes al período que se declara
25 Saldo de Pagos a Cuenta del período anterior a compensar (C747 del Formulario del período anterior)
RUBRO 3:

26 Saldo por Pagos a Cuenta a favor del Contribuyente (C622+C640-C1001; Si >0)

27 Saldo a favor del Fisco (C1001-C622-C640; Si > 0)
28 Tributo Omitido (C996)
29 Actualización de valor sobre Tributo Omitido
A DEUDA TRIBUTARIA
ETERMINACIÓN DE
UBRO 4:
 LA DEUDA TRIBUTARIA
DETERMINACIÓN DE
30 Intereses sobre Tributo Omitido Actualizado
31 Multa por Incumplimiento al Deber Formal (IDF) por presentación fuera de plazo

RUBRO 4:
32 Multa por IDF por Incremento del Impuesto Determinado en DD.JJ. Recti catoria presentada fuera de plazo
33 Total Deuda Tributaria (C924+C925+C938+C954+C967)
34 Saldo definitivo de Crédito Fiscal a favor del Contribuyente para el siguiente período (C693+C635+C648-C909; Si >0)

DE PAGO DEFINITIVO
RUBRO 8: RUBRO 7: RUBRO 6: RUBRO 5:
35 Saldo definitivo por Pagos a Cuenta a favor del Contribuyente para el siguiente período (C643-C955; Si >0)
IMPORTE SALDO
36 Saldo definitivo a favor del Fisco (C996 ó (C955-C643) según corresponda; Si >0)
37 Pago en valores (sujeto a verificación y confirmación por el SIN)
38
INFORMATIVOS

Pago en efectivo (C646-C677; Si >0)

Para el tratamiento lea el instructivo y use letra de imprenta

39 Permuta en venta de bienes y/o servicios

DATOS

40 Permuta en compra de bienes y/o servicios

PAGO SIGMA
Declaración Jurada Mensual

41 N° C-31 N° Boleta de Pago Fecha confirmación de pago

DATOS

42 8880 8882 8881

JURO LA EXACTITUD DE LA PRESENTE DECLARACIÓN
Artículo 22 y Artículo 78 Parágrafo I de la Ley N° 2492 Código Tributario Boliviano

Firma del sujeto pasivo o tercero responsable

SELLO Y REFRENDO DE LA ENTIDAD FINANCIERA
D
 IVA 200 v.3
Impuesto al Valor Agregado Formulario

NÚMERO DE ORDEN

DD.JJ. ORIGINAL FOLIO

Cód. 537 USO ENTIDAD FINANCIERA O COLECTURA

x
Cód. N° DE ORDEN

521
Cód. I M P O R T E
CONTRIBUYENTE Casilla (EN BOLIVIANOS SIN CENTAVOS)

ntas gravadas con Tasa Cero 13 104,200

14

15

505

16

17 4,500
18 5,300
39 14,820
55 13,546 102,060 13,267.80
1002 14,820
11 102,020
26 101,975
es gravadas y no gravadas 31

27

28 2,140
114 13,535
13+C14)/(C13+C14+C15+C505)]*13% 1003 -
1004 13,535
693 -
909 1,285
ario del período anterior) 635

648 -
) 1001 1,285
s al período que se declara 622

mulario del período anterior) 640

Si >0) 643 -
996 1,285
924 1,285
925
 938

plazo 954

atoria presentada fuera de plazo 967

955 1,285
e período (C693+C635+C648-C909; Si >0) 592 -
ente período (C643-C955; Si >0) 747 -
Si >0) 646 1,285
677

576 1,285
580

581

Importe pagado vía SIGMA 8883

Aclaración de firma:

C.I.
 NUEVO
BONO DE OTROS TOTAL
NOMBRES BASICO DESCUENTO 13,000.00
ANTIGÜEDA INGRESOS GANADO
AFP
D
GUSTAVO RODRIGUEZ 24,600.00 4,200.00 28,800.00 3,660.48 158.00
PABLO EUGENIO PALLARICO 15,400.00 3,100.00 18,500.00 2,351.35 55.00
MARIA PALZAASCARUNZ 6,500.00 600.00 7,100.00 902.41 -
ARTURO VILLGAS VARGAS - -
DANIELQUISPE MAMANI - -
LIZETTE RODRIGUEZ MACHICADO - -
GUDELIA QUISBERTHUANCA - -
CARLOS TORRICO MARTINEZ - -
PAOLA GOMEZ RAMOS - -
TOTAL 46,500.00 - 7,900.00 54,400.00 6,914.24 213.00

P
BONO TOTAL
HABER BASICO HORAS EXTRA ANTIGUEDAD BONOS AFPS 12.71%
GANADO

24,600.00 - 28,800.00 3,660

15,400.00 - 18,500.00 2,351
6,500.00 - 7,100.00 902
 TOTAL
LIQUIDO
25,000.00 35,000.00 RC IVA DESCUENTO
PRELIMINAR
S

190.00 - 4,008.48 24,791.52 16300 2119

- - 395.93 2,802.28 15,697.72 4560 592.8
- - 902.41 6,197.59 0 0
- -
- -
- -
- -
- -
- -
190.00 - 395.93 7,713.17 46,686.83

PLANILLA TRIBUTARIA
2 SALARIOS SALDO
BASE 2 SALARIOS FORMULARIO
SOLIDARIO SUELDO NETO MINIMOS RC-IVA PERIODO
INPONIBLE MINIMOS 13% 110 13%
NACIONALES ANTERIOR

348 24,792 4,244 20,548 2,671 552 2,119 -

55 16,094 4,244 11,850 1,540 552 593 -
- 6,198 4,244 1,954 254 552 - -
47,083
ACTUALIZACIO TOTAL
N

- 0 UFV DELULTIMO DIA HABIL AACTUAL

- 396 UFV DELULTIMO DIA HABIL MES ANTERIOR
- -
EMPRESA AAAA
NIT:
NO. PATRONAL:
PLANI
Correspondiente al mes:

CARNET FECHA SEXO OCUPACION

DE NOMBRE DEL NACIONALI- DE (F/M QUE FECHA DE SUELDO
NO IDENTIDAD EMPLEADO DAD NACIMIENTO ) DESEMPEÑA INGRESO BASICO
1 1111111 RODOLFO CORDERO BOLIVIANO | M 24,600.00
2 2222222 JUAN BENAVIDES BOLIVIANO 7/17/2019 M 15,400.00
3 3333333 ESTEBAN SILES BOLIVIANO 7/17/2019 M 6,500.00
4

46500.00

AAAAA BBBBBB 4444455 OR

NOMBRE DEL EMPLEADOR O REPRESENTANTE LEGAL NO. CARNET DE IDENTIDAD
 PLANILLA DE SUELDOS Y SALARIOS
pondiente al mes: JULIO 2012
(EXPRESADO EN BOLIVIANOS)

HORAS EXTRAS OTROS BONOS DESCUENTOS

TOTAL
DIAS HORAS GANADO
PAGA- /DIA SALARIO BONO DE MONTO BONO DE DOMINI- OTROS ( G) AFP
DOS PAGA- GANADO ANTIGÜEDAD PAGADO PRODUCCION CALES BONOS A+B+C+D+E 12,71%
MES DAS (A) (B) CANT. (C) (D) (E) (F) +F (H)
30 8 24600.00 0.00 0.00 0.00 0.00 0.00 4200.00 28800.00 3660.48
30 8 15400.00 0.00 0.00 0.00 0.00 0.00 3100.00 18500.00 2351.35
30 8 6500.00 0.00 0.00 0.00 0.00 0.00 600.00 7100.00 902.41
30 8 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
46500.00 0.00 0.00 0.00 0.00 7900.00 54400.00 6914.24

1% 5% 10%
tg 13000 25000 35000
28800 158 190 348

FIRMA
 DESCUENTOS

APORTE ANTICIPO Y TOTAL LIQUIDO

NACIONAL RC-IVA OTROS DESCUENTOS PAGABLE
SOLIDARI 13 % DESCUENTOS (L) ( LL ) FIRMA DEL
O (I) (J) (K) H+I+J+K G-L EMPLEADO
348.00 0.00 0.00 4008.48 24791.52
55.00 396 0.00 2802.28 15697.72
0.00 0.00 0.00 902.41 6197.59
0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
403.00 395.93 0.00 7713.17 46686.83

47082.76

7713.17

La Paz, Wednesday, December 04, 2019

 SAL.MIN. NAL. 2122
GESTION 2019
MES 7/31/2019

CODIGO NRO
SEGUNDO TIPO DE
AÑO PERIODO DEPENDIENTE RC- NOMBRES PRIMER APELLIDO DOCUMENTO
APELLIDO DOCUMENTO
IVA IDENTIDAD

FORM 608

a b c d e f g h

2019 7 RODOLFO CORDERO 1111111 CI

2019 7 JUAN BENAVIDES 2222222 CI
2019 7 ESTEBAN SILES 3333333 CI
2019 7
 13%DE 2
2 MINIMOS IMP SUJETO A F-110 13% DE
MONTO INGRESO NACIONALES SALARIOS IMPUESTO NETO
NOVEDADES NO IMPUESTO (BASE IMPUESTO RC-IVA FACTURAS
NETO MINIMOS RC-IVA
IMPONIBLES IMPONIBLE) PRESENTADAS
NACIONALES

FORM 608 Cod. 13 Cod. 26 Cod. 27 Cod. 2000 Cod. 215 Cod. 1215 Cod. 202

i j k l=j-k(si j>k) m=l*13% n o=m-n(si m>n) p

V 24792 4244 20548 2671 552 2119 2119

V 16094 4244 11850 1540 552 989 592.8
V 6198 4244 1954 254 552 0 0
4244 -4244 -552 552

47083
 SALDO A FAVOR SALDO A FAVOR SALDO DEL
DEL FISCO SALDO SALDO A FAVOR DEL DEPENDIENTE MNTO DE VALOR PERIODO SALDO UTILIZADO IMPUESTO RC-IVA SALDO PARA EL
SALDO PERIODO
A FAVOR DEL DEL DEPENDIENTE PERIODO ANTERIOR RETENIDO SIGUIENTE MES
ANTERIOR
DEPENDIENTE ANTERIOR ACTUALIZADO

Cod. 2001 Cod. 634 Cod. 635 Cod. 648 Cod. 649 Cod. 650 Cod. 909 Cod. 592
v=u(si u<=q)
q=o-p(si o>p) r=p-o(si p>o) s t u=s+t w=q-v(si q>v) x=r+u.-v
v=q(si q<u)
0 0 0 0 0 0
396 0 0 0 396 0
0 0 0 0 0 0
 1/1/2007 1.19341
1/2/2007 1.19356
1/3/2007 1.19371
1/4/2007 1.19386
1/5/2007 1.19401
1/6/2007 1.19415
1/7/2007 1.19431
1/8/2007 1.19446
1/9/2007 1.19462
1/10/2007 1.19477
1/11/2007 1.19493
1/12/2007 1.19508
1/13/2007 1.19524
1/14/2007 1.19539
1/15/2007 1.19555
1/16/2007 1.1957
1/17/2007 1.19586
1/18/2007 1.19602
1/19/2007 1.19617
1/20/2007 1.19633
1/21/2007 1.19648
1/22/2007 1.19664
1/23/2007 1.19679
1/24/2007 1.19695
1/25/2007 1.1971
1/26/2007 1.19726
1/27/2007 1.19741
1/28/2007 1.19757
1/29/2007 1.19772
1/30/2007 1.19788
1/31/2007 1.19804
2/1/2007 1.19821
2/2/2007 1.19838
2/3/2007 1.19855
2/4/2007 1.19872
2/5/2007 1.1989
2/6/2007 1.19907
2/7/2007 1.19928
2/8/2007 1.19949
2/9/2007 1.19969
2/10/2007 1.1999
2/11/2007 1.20011
2/12/2007 1.20032
2/13/2007 1.20053
2/14/2007 1.20074
2/15/2007 1.20095
2/16/2007 1.20116
2/17/2007 1.20137
2/18/2007 1.20158
2/19/2007 1.20178
2/20/2007 1.20199
2/21/2007 1.2022
2/22/2007 1.20241
2/23/2007 1.20262
2/24/2007 1.20283
2/25/2007 1.20304
2/26/2007 1.20325
2/27/2007 1.20346
2/28/2007 1.20367
3/1/2007 1.20386
3/2/2007 1.20405
3/3/2007 1.20424
3/4/2007 1.20442
3/5/2007 1.20461
3/6/2007 1.2048
3/7/2007 1.20501
3/8/2007 1.20522
3/9/2007 1.20542
3/10/2007 1.20563
3/11/2007 1.20583
3/12/2007 1.20604
3/13/2007 1.20625
3/14/2007 1.20645
3/15/2007 1.20666
3/16/2007 1.20687
3/17/2007 1.20707
3/18/2007 1.20728
3/19/2007 1.20749
3/20/2007 1.20769
3/21/2007 1.2079
3/22/2007 1.20811
3/23/2007 1.20831
3/24/2007 1.20852
3/25/2007 1.20873
3/26/2007 1.20893
3/27/2007 1.20914
3/28/2007 1.20935
3/29/2007 1.20955
3/30/2007 1.20976
3/31/2007 1.20997
 4/1/2007 1.21018
4/2/2007 1.2104
4/3/2007 1.21061
4/4/2007 1.21082
4/5/2007 1.21104
4/6/2007 1.21125
4/7/2007 1.21149
4/8/2007 1.21172
4/9/2007 1.21195
4/10/2007 1.21219
4/11/2007 1.21242
4/12/2007 1.21266
4/13/2007 1.21289
4/14/2007 1.21312
4/15/2007 1.21336
4/16/2007 1.21359
4/17/2007 1.21383
4/18/2007 1.21406
4/19/2007 1.21429
4/20/2007 1.21453
4/21/2007 1.21476
4/22/2007 1.215
4/23/2007 1.21523
4/24/2007 1.21546
4/25/2007 1.2157
4/26/2007 1.21593
4/27/2007 1.21617
4/28/2007 1.2164
4/29/2007 1.21664
4/30/2007 1.21687
5/1/2007 1.2171
5/2/2007 1.21733
5/3/2007 1.21755
5/4/2007 1.21778
5/5/2007 1.21801
5/6/2007 1.21824
5/7/2007 1.21845
5/8/2007 1.21866
5/9/2007 1.21888
5/10/2007 1.21909
5/11/2007 1.21931
5/12/2007 1.21952
5/13/2007 1.21974
5/14/2007 1.21995
5/15/2007 1.22017
5/16/2007 1.22038
5/17/2007 1.2206
5/18/2007 1.22081
5/19/2007 1.22102
5/20/2007 1.22124
5/21/2007 1.22145
5/22/2007 1.22167
5/23/2007 1.22188
5/24/2007 1.2221
5/25/2007 1.22231
5/26/2007 1.22253
5/27/2007 1.22274
5/28/2007 1.22296
5/29/2007 1.22318
5/30/2007 1.22339
5/31/2007 1.22361
6/1/2007 1.22383
6/2/2007 1.22405
6/3/2007 1.22427
6/4/2007 1.2245
6/5/2007 1.22472
6/6/2007 1.22494
6/7/2007 1.22515
6/8/2007 1.22536
6/9/2007 1.22557
6/10/2007 1.22578
6/11/2007 1.22599
6/12/2007 1.2262
6/13/2007 1.22641
6/14/2007 1.22662
6/15/2007 1.22683
6/16/2007 1.22704
6/17/2007 1.22725
6/18/2007 1.22746
6/19/2007 1.22767
6/20/2007 1.22788
6/21/2007 1.22809
6/22/2007 1.2283
6/23/2007 1.22851
6/24/2007 1.22872
6/25/2007 1.22893
6/26/2007 1.22914
6/27/2007 1.22935
6/28/2007 1.22956
6/29/2007 1.22978
6/30/2007 1.22999
7/1/2007 1.23019
7/2/2007 1.23039
7/3/2007 1.2306
7/4/2007 1.2308
7/5/2007 1.23101
7/6/2007 1.23121
7/7/2007 1.23142
7/8/2007 1.23163
7/9/2007 1.23184
7/10/2007 1.23206
7/11/2007 1.23227
7/12/2007 1.23248
7/13/2007 1.23269
7/14/2007 1.2329
7/15/2007 1.23311
7/16/2007 1.23333
7/17/2007 1.23354
7/18/2007 1.23375
7/19/2007 1.23396
7/20/2007 1.23417
7/21/2007 1.23438
7/22/2007 1.2346
7/23/2007 1.23481
7/24/2007 1.23502
7/25/2007 1.23523
7/26/2007 1.23545
7/27/2007 1.23566
7/28/2007 1.23587
7/29/2007 1.23608
7/30/2007 1.23629
7/31/2007 1.23651
8/1/2007 1.23672
8/2/2007 1.23693
8/3/2007 1.23714
8/4/2007 1.23736
8/5/2007 1.23757
8/6/2007 1.23778
8/7/2007 1.23806
8/8/2007 1.23834
8/9/2007 1.23863
8/10/2007 1.23891
8/11/2007 1.23919
8/12/2007 1.23947
8/13/2007 1.23975
8/14/2007 1.24004
8/15/2007 1.24032
8/16/2007 1.2406
8/17/2007 1.24088
8/18/2007 1.24117
8/19/2007 1.24145
8/20/2007 1.24173
8/21/2007 1.24201
8/22/2007 1.2423
8/23/2007 1.24258
8/24/2007 1.24286
8/25/2007 1.24315
8/26/2007 1.24343
8/27/2007 1.24371
8/28/2007 1.24399
8/29/2007 1.24428
8/30/2007 1.24456
8/31/2007 1.24484
9/1/2007 1.24514
9/2/2007 1.24543
9/3/2007 1.24572
9/4/2007 1.24602
9/5/2007 1.24631
9/6/2007 1.2466
9/7/2007 1.24694
9/8/2007 1.24728
9/9/2007 1.24763
9/10/2007 1.24797
9/11/2007 1.24831
9/12/2007 1.24865
9/13/2007 1.24899
9/14/2007 1.24934
9/15/2007 1.24968
9/16/2007 1.25002
9/17/2007 1.25036
9/18/2007 1.2507
9/19/2007 1.25105
9/20/2007 1.25139
9/21/2007 1.25173
9/22/2007 1.25208
9/23/2007 1.25242
9/24/2007 1.25276
9/25/2007 1.2531
9/26/2007 1.25345
9/27/2007 1.25379
 9/28/2007 1.25413
9/29/2007 1.25448
9/30/2007 1.25482
10/1/2007 1.25515
10/2/2007 1.25549
10/3/2007 1.25582
10/4/2007 1.25615
10/5/2007 1.25648
10/6/2007 1.25682
10/7/2007 1.25715
10/8/2007 1.25749
10/9/2007 1.25783
10/10/2007 1.25817
10/11/2007 1.2585
10/12/2007 1.25884
10/13/2007 1.25918
10/14/2007 1.25951
10/15/2007 1.25985
10/16/2007 1.26019
10/17/2007 1.26053
10/18/2007 1.26086
10/19/2007 1.2612
10/20/2007 1.26154
10/21/2007 1.26188
10/22/2007 1.26222
10/23/2007 1.26255
10/24/2007 1.26289
10/25/2007 1.26323
10/26/2007 1.26357
10/27/2007 1.26391
10/28/2007 1.26425
10/29/2007 1.26459
10/30/2007 1.26492
10/31/2007 1.26526
11/1/2007 1.26561
11/2/2007 1.26596
11/3/2007 1.26632
11/4/2007 1.26667
11/5/2007 1.26702
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2/1/2021
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 DIARIO 1 DEBE HABER
CAJA MN 100,000.00
CAPITAL SOCIAL 100,000.00
100,000.00 100,000.00

DIARIO 2 DEBE HABER

COMPRA DE MERCADERIA 31,668.00
CREDITO FISCAL - IVA 4,732.00
CAJA MN 36,400.00
36,400.00 36,400.00
DIARIO 3 DEBE HABER
ALQUILERES 10,440.00
CREDITO FISCAL - IVA 1,560.00
CAJA MN 12,000.00
12,000.00 12,000.00
DIARIO 4 DEBE HABER
MUEBLES Y ENSERES 14,355.00 16500
CREDITO FISCAL - IVA 2,145.00
DSTO. S/COMPRAS 1,435.50
DEBITO FISCAL IVA 214.50
CAJA MN 14,850.00
16,500.00 16,500.00
DIARIO 5 DEBE HABER
CAJA MN 61,400.00 13,256.75
IT 1,842.00
VENTA DE MERCADERIA 53,418.00
DEBITO FISCAL IVA 7,982.00
IT POR PAGAR 1,842.00
63,242.00 63,242.00
DIARIO 6 DEBE HABER
SERVICIO DE ENERGIA 500.25
CREDITO FISCAL - IVA 74.75
TASA DE ASEO Y ALUMBRADO 45.00
CAJA MN 620.00
620.00 620.00
DIARIO 7 DEBE HABER
COMPRA DE MERCADERIA 31,755.00 36500
CREDITO FISCAL - IVA 4,745.00
DSTO. S/COMPRAS 3,175.50 ART 7 Y 8
DEBITO FISCAL IVA 474.50
CAJA MN 32,850.00
36,500.00 36,500.00
DIARIO 8 DEBE HABER
CAJA MN 40,660.00 42800
IT 1,219.80 SOBRE NETO
DSTO. S/VENTAS 1,861.80 art 8 b)
CREDITO FISCAL - IVA 278.20
 VENTA DE MERCADERIA 37,236.00
DEBITO FISCAL IVA 5,564.00
IT POR PAGAR 1,219.80

44,019.80 44,019.80
DIARIO 9 DEBE HABER
PATENTES 1,300.00 TRIBUTO CARÁCTER DIRECTO
CAJA MN 1,300.00
1,300.00 1,300.00
DIARIO 10 DEBE HABER NDC SIEMPRE SON EMITIDAS POR EL VENDEDOR
CAJA MN 4,500.00 585
DEVOLUCION S/COMPRAS 3,915.00
DEBITO FISCAL IVA 585.00
4,500.00 4,500.00
DIARIO 11 DEBE HABER
SERVICIO DE SEGURIDAD 400.00
CAJA MN 400.00
400.00 400.00
DIARIO 12 DEBE HABER
SUELDOS Y SALARIOS 54,400.00
SUELDOS X PAGAR 46,686.83
APORTES Y RETEN. X PAGAR 7,713.17
AFPs 6914.24
RC-IVA 395.93
ANS 403.00
54,400.00 54,400.00
DIARIO 13 DEBE HABER
APORTES PATRONALES 9,090.24
AGUINALDOS 4533.33
INDEMNIZACION 4533.33
APORTES Y RETEN. X PAGAR 9,090.24
CNS 5440
AFPs Provivienda 1088
Fondos Solidario 1632
AFPs Riesgo Prof. 930.24
PROVISION PARA AGUINALDO 4,533.33
PREVISION PARA INDEMNIZACION 4,533.33
18,156.91 18,156.91
DIARIO 14 DEBE HABER
INVENTARIO FINAL 38,600.00
COSTO DE VENTAS 17,732.50
DSTO. S/COMPRAS 3,175.50 38600
DEVOLUCION S/COMPRAS 3,915.00 17732.5
COMPRA DE MERCADERIA 63,423.00
INVENTARIO INICIAL 0.00 56332.5
63,423.00 63,423.00
DIARIO 15 DEBE HABER
DEBITO FISCAL IVA 14,820.00
CREDITO FISCAL IVA 13,534.95
IVA POR PAGAR 1,285.05
 CAJA MN CAPITAL SOCIAL
100,000.00 36,400.00 100,000.00
61,400.00 12,000.00 100,000.00
40,660.00 14,850.00 100,000.00
4,500.00 620.00
32,850.00 ALQUILERES
1,300.00 10,440.00
400.00 10,440.00
206,560.00 98,420.00 10,440.00
108,140.00
IT
COMPRA DE MERCADERIA 1,842.00
31,668.00 1,219.80
31,755.00 63423 3,061.80
3,061.80
63,423.00 63,423.00
1,650.00 0.00 SERVICIO DE ENERGIA
14,850.00 500.25
CREDITO FISCAL - IVA 500.25
COMPRA 4,732.00 500.25
ALQ 1,560.00
COMPRA 2,145.00 TASA DE ASEO Y ALUMBRADO
SERV BAS 74.75 45.00
COMPRA 4,745.00 45.00
DTO VTS 278.20 13534.95 45.00
13,534.95 13,534.95
0.00 DSTO. S/VENTAS
13,256.75 1,861.80
MUEBLES Y ENSERES 1,861.80
14,355.00 1,861.80

14,355.00 PATENTES
14,355.00 1,300.00
1,300.00
1,300.00

3,650.00 SERVICIO DE SEGURIDAD

32,850.00 400.00
400.00
400.00

SUELDOS Y SALARIOS

2,140.00
40,660.00 COMPRAS NETAS

CN =
 CN =
CN =

CV INV INI +
ÁCTER DIRECTO
CV 0
CV 17,732.50
SON EMITIDAS POR EL VENDEDOR

INVENTARIO FINAL
COSTO DE VENTAS
COMPRAS NETAS
INVENTARIO INICIAL

INDEMNIZACION
3 PROMEDIOS POR LA ANTIGÜEDAD

NC-3 AJUSTE INTEGRADO

56,332.50
56332.5
 DSTO. S/COMPRAS IVA POR PAGAR SUELDOS Y SALARIOS
1,435.50 1,285.05 54,400.00
3,175.50
3175 4,611.00
1,436.00 INVENTARIO FINAL
38,600.00 SUELDOS POR PAGAR
DEBITO FISCAL IVA
13,534.95 214.50
1,285.05 7,982.00 COSTO DE VENTAS
474.50 17,732.50 APORTES Y RETEN. POR PAGAR
5,564.00
585.00
14,820.00 14,820.00
- APORTE PATRONALES
9,090.24
IT POR PAGAR
1,842.00
1,219.80 AGUINALDO
3,061.80 4,533.33
3,061.80
INDEMNIZACION
DEVOLUCION DE MERCADERIA 4,533.33
3,915.00
PROVISION PARA AGUINALDO
3915 3,915.00
-
PREVISION PARA INDEMNIZACION
VENTA DE MERCADERIA
53,418.00
37,236.00
90,654.00
90,654.00

654.00

CP-DC-DVC
 63,423.00 - 3,175.50 - 3,915.00
56,332.50

CN - INV FINAL

56,332.50 38600

38,600.00
17,732.50
56,332.50
0.00
56,332.50 56,332.50
 SUELDOS Y SALARIOS

SUELDOS POR PAGAR

46,686.83

ORTES Y RETEN. POR PAGAR

7,713.17
9,090.24

APORTE PATRONALES

AGUINALDO

INDEMNIZACION

OVISION PARA AGUINALDO

4,533.33

VISION PARA INDEMNIZACION

4,533.33
 SUMAS SALDOS BALANCE
CUENTAS
DEBE HABER DEUDOR ACREEDOR ACTIVO
DSTO. S/COMPRAS 3,175.50 4,611.00 1,435.50 0.00
ALQUILERES 10,440.00 10,440.00 0.00
IT 3,061.80 3,061.80 0.00
SERVICIO DE ENERGIA ELECTRICA 500.25 500.25 0.00
TASA DE ASEO Y ALUMBRADO 45.00 45.00 0.00
DSTO EN VENTAS -1,861.80 0.00 0.00
VENTA 90,654.00 0.00 90,654.00 0.00
PATENTES 1,300.00 1,300.00 0.00
SERVICIO DE SEGURIDAD 400.00 400.00 0.00
SUELDOS Y SALARIOS 54,400.00 54,400.00 0.00
APORTE PATRONALES 9,090.24 9,090.24 0.00
AGUINALDO 4,533.33 4,533.33 0.00
INDEMNIZACION 4,533.33 4,533.33 0.00
COSTO DE VENTAS 17,732.50 17,732.50

TOTALES 462,558.11 466,281.71 267,131.46 268,993.26 161,095.00

3,723.60 1,861.80
BALANCE EERR
PASIVO/PATR. GASTO/COSTO INGRESO
0 -1435.5 1
0.00 10,440.00 1
0.00 3,061.80 1
0.00 500.25 1
0.00 45.00 1
0.00 -1,861.80 1
90,654.00 1
0.00 1,300.00 1
0.00 400.00 1
0.00 54,400.00 1
0.00 9,090.24 1
0.00 4,533.33 1
0.00 4,533.33 1
17732.5 1

161,095.00 104,600.96 88,792.20

0.00 -15,808.76
 EEFF

DSTO. S/COMP -1435.5 1 INGRESO

ALQUILERES 10,440.00 1 i VENTAS
IT 3,061.80 1 i DSTO EN VENTAS
TOTAL VENTAS NETAS
SERVICIO DE E 500.25 1
TASA DE ASEO 45.00 1 GASTOS
DSTO EN VENTAS -1,861.80 1 ALQUILERES
VENTA 90,654.00 1 IT
PATENTES 1,300.00 1 SERVICIO DE ENERGIA ELECTRICA
SERVICIO DE 400.00 1 TASA DE ASEO Y ALUMBRADO
SUELDOS Y SAL 54,400.00 1 PATENTES
APORTE PATRO 9,090.24 1 SERVICIO DE SEGURIDAD
AGUINALDO 4,533.33 1 SUELDOS Y SALARIOS
INDEMNIZACI 4,533.33 1 APORTE PATRONALES
COSTO DE VEN 17732.5 1 AGUINALDO
INDEMNIZACION
COSTO DE VENTAS
DSTO. S/COMPRAS

TOTAL GASTOS

UTILIDAD BRUTA DE LA GESTION

 EEFF

90,654.00
STO EN VENTAS -1,861.80
OTAL VENTAS NETAS 88,792.20

10,440.00
3,061.80
ERVICIO DE ENERGIA ELECTRICA 500.25 92,089.50
ASA DE ASEO Y ALUMBRADO 45.00
1,300.00
ERVICIO DE SEGURIDAD 400.00
UELDOS Y SALARIOS 54,400.00
PORTE PATRONALES 9,090.24
4,533.33
NDEMNIZACION 4,533.33
OSTO DE VENTAS 17,732.50
STO. S/COMPRAS -1,435.50

OTAL GASTOS 104,600.96

TILIDAD BRUTA DE LA GESTION -15,808.76

IN 5000