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6
Plan de Cuentas
Plan de Cuentas
1.0.00.00.000
1.1.00.00.000
1.1.01.00.000
1.1.01.01.000
1.1.01.01.001
1.1.01.01.002
1.1.01.02.000
1.1.01.02.001
1.1.01.03.000
1.1.01.03.001
1.1.01.03.002
1.1.01.04.000
1.1.01.04.001
1.1.01.04.002
1.1.02.00.000
1.1.02.01.000
1.1.02.01.001
1.1.02.01.002
1.1.02.02.000
1.1.02.02.001
1.1.02.02.002
1.1.02.03.000
1.1.02.03.001
1.1.02.03.002
1.1.02.03.003
1.1.02.03.004
1.1.02.03.005
1.1.02.03.006
1.1.02.04.000
1.1.02.04.001
1.1.02.04.002
1.1.02.05.000
1.1.02.05.001
1.1.02.05.002
1.1.02.05.003
1.1.02.05.004
1.1.02.05.005
1.1.02.06.000
1.1.02.06.001
1.1.02.06.002
1.1.02.06.003
1.1.02.06.004
1.1.02.09.000
1.1.02.09.001
1.1.02.09.002
A CTIV O
ACTIVO CORRIENTE:
ACTIVO DISPONIBLE:
CAJA :
Caja Moneda Nacional
Caja Moneda Extranjera
FONDO FIJO:
Caja Chica
BANCOS:
Banco Santa Cruz Cta. Cte. M/N
Banco Santa Cruz Cta. Cte. M/E
CAJAS DE AHORRO
Banco Santa Cruz M/N Ahorros
Banco Santa Cruz M/E Ahorros
ACTIVO EXIGIBLE:
CUENTAS POR COBRAR
Cuentas por Cobrar - Clientes M/N
Cuentas por Cobrar - Clientes M/E
DOCUMENTOS POR COBRAR
Documentos por Cobrar - Clientes M/N
Documentos por Cobrar - Clientes M/E
CUENTAS POR COBRAR - EMPLEADOS
Anticipo de Sueldos M/N
Anticipo de Sueldos M/E
Fondos a Rendir - M/N
Fondos a Rendir - M/E
Préstamos por Cobrar - M/N
Préstamos por Cobrar - M/E
TRIBUTOS FISCALES
Crédito Fiscal I.V.A.
Crédito Fiscal I.V.A. por Compensar
DEUDORES VARIOS
Alquileres por Cobrar- M/N
Alquileres por Cobrar - M/E
Comisiones sobre Ventas
Intereses por Cobrar - M/N
Intereses por Cobrar - M/E
DEUDORES C/CARGO CTA.
Anticipo a Proveedores - M/N
Anticipo a Proveedores - M/E
Anticipo a Contratistas - M/N
Anticipo a Contratistas - M/E
PREVISION P/CTAS. INCOBRABLES
Cuentas Incobrables - Clientes
Cuentas Incobrables - Proveedores
#$6 (+6 * 5
#* *!?
3
#!!*
1.1.03.00.000
1.1.03.01.000
1.1.03.01.001
1.1.04.00.000
1.1.04.01.000
1.1.04.01.001
1.1.04.01.002
1.1.04.01.003
1.1.04.01.004
1.1.04.01.005
1.1.04.01.006
1.1.04.01.007
1.2.00.00.000
1.2.01.00.000
1.2.01.01.000
1.2.01.01.001
1.2.01.02.000
1.2.01.02.001
1.2.01.02.002
1.2.01.03.000
1.2.01.03.001
1.2.01.03.002
1.2.01.04.000
1.2.01.04.001
1.2.01.04.002
1.2.01.05.000
1.2.01.05.001
1.2.01.05.002
1.2.01.06.000
1.2.01.06.001
1.2.01.06.002
1.2.01.07.000
1.2.01.07.001
1.2.01.07.002
1.2.01.08.000
1.2.01.08.001
1.2.01.08.002
1.2.01.09.000
1.2.01.09.001
1.2.02.00.000
1.2.02.01.000
1.2.02.01.001
1.2.02.01.002
ACTIVO REALIZABLE
ALMACEN CENTRAL
Inventario de Mercadería
ACTIVO DIFERIDO DE C.P.
GASTOS PAGADOS POR ANTICIPADO
Seguros Anticipados
Anticipo I.U.E. - Compensar I.T.
Suscripciones Anticipadas
Promoción y Publicidad Anticipada
Alquileres Pagados por Anticipado
Comisiones Pagadas por Anticipado
Intereses pagados por Anticipado
ACTIVO NO CORRIENTE
BIENES DE USO
TERRENOS
Terrenos
EDIFICIOS
Edificios
Depreciación Acumul. Edificios
MUEBLES Y ENSERES
Muebles y Enseres
Depreciación Acumul. Muebles y Enseres
VEHICULOS
Vehículos
Depreciación Acumul. Vehículos
EQUIPO DE COMPUTACION
Equipo de Computación
Depreciación Acumul. Equipo Computac.
MAQUINARIA Y EQUIPO
Maquinaria y Equipo
Depreciación Acumul. Maq. y Equipo
HERRAMIENTAS
Herramientas
Depreciación Acumul. Herramientas
MEJORAS
Mejoras
Depreciación Acumul. Mejoras
OBRAS EN CONSTRUCCION
Obras en Construcción
ACTIVO TRANSITORIO
MERCADERIA EN TRANSITO
Compras Locales
Compras del Exterior
,5
#
C
Plan de Cuentas
Plan de Cuentas
1.2.03.00.000
1.2.03.01.000
1.2.03.01.001
1.2.03.01.002
1.2.03.01.003
1.2.04.00.000
1.2.04.01.000
1.2.04.01.001
1.2.04.01.002
1.2.04.01.003
1.2.04.01.004
1.2.04.01.008
2.0.00.00.000
2.1.00.00.000
2.1.01.00.000
2.1.01.01.000
2.1.01.01.001
2.1.01.01.002
2.1.01.02.000
2.1.01.02.001
2.1.01.02.002
2.1.01.02.003
2.1.01.02.004
2.1.01.03.000
2.1.01.03.001
2.1.01.03.002
2.1.01.03.003
2.1.01.03.004
2.1.01.03.005
2.1.01.04.000
2.1.01.04.001
2.1.01.04.002
2.1.01.04.003
2.1.01.04.004
2.1.01.04.005
2.1.01.04.006
2.1.01.04.007
,5
#
INVERSIONES
INVERSIONES PERMANENTES
Acciones Telefónicas - COTAS LTDA.
Aportaciones - SAGUAPAC
Aportaciones - CRE
ACTIVO DIFERIDO DE L.P.
GASTOS PAGADOS POR ANTICIPADO
Terrenos p/futuras construcciones
Seguros Anticipados
Suscripciones Anticipadas
Publicidad y Promoción Anticipada
Gastos de Organización
P AS IV O
PASIVO CORRIENTE
PASIVO EXIGIBLE C.P.
CUENTAS POR PAGAR
Proveedores M/N
Proveedores M/E
SERVICIOS BASICOS
Teléfono Fijo - COTAS LTDA.
Agua potable - SAGUAPAC
Energía Eléctrica - CRE
Conferencias - ENTEL
OBLIGACIONES CON INSTITUC. FINANCIERAS
Crédito por Pagar
Intereses por Pagar
Comisiones bancarias por pagar
Avance en Cta. CTe.
Sobregiros Bancarios
APORTES Y RETENCIONES POR PAGAR
Administradoras Fondos de Pensiones
Seguridad Social
Provivienda
RC-IVA a Dependientes
RC-IVA a Terceros
I.V.A. a Terceros
I.U.E. a Terceros
D
2.1.01.05.000
2.1.01.05.001
2.1.01.05.002
2.1.01.05.003
2.1.01.05.004
2.1.01.05.005
2.1.01.06.000
2.1.01.06.001
2.1.01.06.002
2.1.01.06.003
2.1.01.06.004
2.1.01.06.005
2.1.01.07.000
2.1.01.07.001
2.1.01.07.002
2.1.01.07.003
2.1.01.07.004
2.1.01.08.000
2.1.01.08.001
2.1.01.08.002
2.1.01.09.000
2.1.01.09.001
2.1.01.09.002
2.1.01.09.003
2.2.00.00.000
2.2.01.00.000
2.2.01.01.000
2.2.01.01.001
2.2.01.01.002
2.2.01.01.003
2.2.01.02.000
2.2.01.02.001
2.2.01.02.002
2.2.01.02.003
OBLIGACIONES CON EL PERSONAL
Sueldos y Salarios por Pagar
Aguinaldos por Pagar
Finiquitos por Pagar
Subsidios por Pagar
Vacaciones por Pagar
TRIBUTOS FISCALES
Débito Fiscal I.V.A.
Impuesto a las Transac. por Pagar
Impuesto a la Utilidad de Empresas
Patente Municipal
Impuesto a la Propiedad de Bienes
INGRESOS COBRADOS POR ANTICIPADO
Alquileres cobrados por Anticipado
Ventas cobradas por Anticipado
Comisiones Cob. por Anticipado
Intereses Cob. por Anticipado
ACREEDORES VARIOS
Servicio de Vigilancia
Honorarios Profesionales
PROVISIONES DE GESTION
Provisión Aguinaldo de Navidad
Prima Anual
Provisión Ctas. Pendientes
PASIVO NO CORRIENTE
PASIVO EXIGIBLE L.P.
OBLIGACIONES CON INSTITUC. FINANCIERAS
Créditos por Pagar
Comisiones Bancarias por Pagar
Intereses por Pagar
PROVISIONES Y PREVISIONES
Provisión para Indemnizaciones
Previsión p/ctas. Incobrables
Amortización Gtos. de Organización
#$6 (+6 * 5
#* *!?
3
#!!*
Plan de Cuentas
Plan de Cuentas
3.0.00.00.000 PATRIMONIO NETO
3.1.00.00.000 CAPITAL
3.1.01.00.000 CAPITAL SOCIAL
3.1.01.01.000 CAPITAL PROPIETARIO
3.1.01.01.001 Aportes de Capital - Socio A
3.1.02.00.000 AJUSTE GLOBAL DEL PATRIMONIO
3.1.02.01.000 AJUSTES AL PATRIMONIO
3.1.02.01.001 Ajuste Global del Patrimonio
3.1.03.00.000 RESERVAS
3.1.03.01.000 RESERVA LEGAL
3.1.03.02.000 RESERVA VOLUNTARIA
3.1.03.03.000 RESERVA P/REVALUO TEC. BIENES DE USO
3.1.04.00.000 RESULTADOS
3.1.04.01.000 RESULTADOS ACUMULADOS
3.1.04.01.001 Resultados Acumul. Gestiones Anteriores
3.1.04.01.002 Ajustes Gestiones Anteriores
3.1.04.02.000 UTILIDADES A DISTRIBUIR
3.1.04.02.001 Utilidades a Distribuir
3.1.04.03.000 UTILIDAD DE GESTION
3.1.04.03.001 Utilidad Neta de Gestión
3.1.04.04.000 PERDIDA DE GESTION
3.1.04.04.001 Pérdida Neta de Gestión
4.0.00.00.000 CUENTAS DE INGRESOS
4.1.00.00.000 INGRESOS
4.1.01.00.000 INGRESOS OPERATIVOS
4.1.01.01.000 VENTAS
4.1.01.01.001 Ventas De Repuestos
4.1.01.01.002 Devoluciones sobre Ventas
4.1.01.01.003 Descuentos sobre Ventas
4.1.01.01.004 Sobrantes en Ventas
4.1.01.01.005 Productos en Promoción
4.1.01.01.006 Intereses Ganados
4.1.01.01.008 Otros Ingresos Operativos
4.1.01.01.007 Diferencia de Cambio
4.1.01.02.000 AJUSTE P/INFLAC. Y TENEN. DE BIENES
4.1.01.02.001 Ajuste p/inflac. y Tenen. de Bienes
4.1.01.02.002 Ajuste Valores Monetarios
4.1.02.00.000 INGRESOS NO OPERATIVOS
4.1.02.01.000 INGRESOS VARIOS
4.1.02.01.001 Alquileres Ganados
4.1.02.01.002 Comisiones Ganadas
4.1.02.01.003 Intereses Ganados
4.1.02.01.004 Ganancia en Vta. de Activo Fijo
4.1.02.01.005 Multas Disciplinarias
4.1.02.01.006 Diferencias en Inventarios
4.1.02.01.007 Sobrantes en caja
4.1.02.01.099
Ingresos
No3
Operativos
#$6 (+6 Otros
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#* *!?
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5.0.00.00.000
5.1.00.00.000
5.1.01.00.000
5.1.01.01.000
5.1.01.01.001
5.1.01.01.002
5.1.01.01.003
5.1.01.01.004
5.1.02.00.000
5.1.02.01.000
5.1.02.01.001
5.1.02.01.002
5.1.02.01.003
5.1.02.01.004
5.1.02.01.005
5.1.02.01.006
5.1.02.01.007
5.1.02.01.008
5.1.02.01.009
5.1.02.01.010
5.1.02.01.011
5.1.02.02.000
5.1.02.02.001
5.1.02.02.002
5.1.02.02.003
5.1.02.02.004
5.1.02.02.005
5.1.02.02.006
5.1.02.03.000
5.1.02.03.001
5.1.02.03.002
5.1.02.03.003
5.1.02.03.004
5.1.02.03.005
5.1.02.04.000
5.1.02.04.001
5.1.02.04.002
5.1.02.04.003
5.1.02.04.004
5.1.02.04.005
5.1.02.04.006
5.1.02.04.007
CUENTAS DE EGRESOS:
EGRESOS OPERATIVOS Y ADMINISTRATIVOS
EGRESOS OPERATIVOS
COSTO DE VENTA
Costo de Mercadería Vendida
Devoluciones sobre Compras
Comisiones sobre ventas
Reposición sobre Ventas
EGRESOS ADMINISTRATIVOS
GASTOS DE PERSONAL
Sueldos y Salarios Pagados
Aguinaldos Pagados
Gastos por Indemnización
Gastos por Desahucios Pagados
Gastos por Vacaciones Pagadas
Gastos por Bonificaciones y Premios
Gastos por Capacitación al Personal
Gastos por Pasajes y Viáticos
Gastos por Transporte
Alimentación al Personal
Agasajos al Personal
CARGAS SOCIALES
Aportes Caja Nal.de Salud
Aportes AFP's sobre riesgos
Aportes Pro-Vivienda
Aportes INFOCAL
Retenciones Aportes RC-IVA Dependientes
Aportes Varios
OTRAS CARGAS SOCIALES
Subsidio Pre-Natal
Subsidio de Natalidad
Subsidio de Lactancia
Subsidio de Sepelio
Otros Subsidios
PAGO DE TRIBUTOS FISCALES
Impuesto a la Propiedad Bien Inmueb.
Impuestos Municipales
Impuesto al Valor Agregado
Impuesto a las Transacciones
Impuesto a la Utilidad de Empresas
Gastos por Multas y Recargos
Otros Impuestos
,5
#
E
Plan de Cuentas
Plan de Cuentas
5.1.02.05.000
5.1.02.05.001
5.1.02.05.002
5.1.02.05.003
5.1.02.05.004
5.1.02.05.005
5.1.02.05.006
5.1.02.05.007
5.1.02.05.008
5.1.02.05.009
5.1.02.05.010
5.1.02.05.011
5.1.02.05.012
5.1.02.05.013
5.1.02.05.014
5.1.02.05.015
5.1.02.05.016
5.1.02.05.017
5.1.02.05.018
5.1.02.05.019
5.1.02.05.020
5.1.02.05.021
5.1.02.05.022
5.1.02.05.023
5.1.02.05.024
5.1.02.05.025
5.1.02.05.026
5.1.02.05.027
5.1.02.05.028
5.1.02.05.029
5.1.02.05.030
5.1.02.05.031
5.1.02.05.032
5.1.02.05.033
5.1.02.05.034
5.1.02.05.098
5.1.02.05.099
,5
#
>
GASTOS GENERALES
Servicios de Refrigerios
Energía Eléctrica
Servicios de Agua Potable
Telecomunicaciones e Internet
Servicios de Imprenta y Empaste
Combustibles y Lubricantes
Servicios de Courrier y Correos
Servicios de Fletes y Transporte
Servicios de Formularios
Servicios Fotocopias y Anillado
Servicios Legales, Notariales y Judicial
Gastos de Representación
Suscripciones y Afiliaciones
Material de Escritorio
Material de Limpieza y Aseo
Botiquín Primeros Auxilios
Seguros Pagados
Seguridad y Vigilancia
Promoción y Publicidad
Material de Computación
Alimentación al Personal
Mantenimiento Eléctrico
Uniformes de Empleados
Ropa de Trabajo
Viáticos
Gastos de Viaje
Repuestos y Accesorios Vehículos
Repuestos y Acc. Equipo Computac.
Servicios de Limpieza
Licencias y similares
Tasas Regulación
Alquileres Pagados
Gastos Navideños
Aportes a Instituciones
Ajuste Gastos Gestiones Anteriores
Otros Gastos
5.1.02.06.000
5.1.02.06.001
5.1.02.06.002
5.1.02.06.003
5.1.02.06.004
5.1.02.06.005
5.1.02.06.006
5.1.02.06.007
5.1.02.06.008
5.1.02.06.009
5.1.02.06.010
5.1.02.06.011
5.1.02.06.012
5.1.02.06.013
5.1.02.06.099
5.1.02.07.000
5.1.02.07.001
5.1.02.07.002
5.1.02.07.003
5.1.02.07.004
5.1.02.07.005
5.1.02.07.006
5.1.02.07.007
5.1.02.08.000
5.1.02.08.001
5.1.02.08.002
5.1.02.08.003
5.1.02.08.004
5.1.02.08.005
5.1.02.08.006
5.1.02.09.000
5.1.02.09.001
5.1.02.09.002
5.1.02.09.003
5.1.03.00.000
5.1.03.01.000
5.1.03.01.001
5.1.03.01.002
5.1.03.01.003
5.1.04.00.000
5.1.04.01.000
5.1.04.01.001
5.1.04.02.000
5.1.04.02.001
5.1.05.00.000
5.1.05.01.000
5.1.05.01.001
5.1.05.01.002
5.1.06.00.000
GASTOS FINANCIEROS
Gastos por Chequera
Gastos por Visación Cheques
Comisiones Bancarias
Intereses Bancarios
Gastos de Formularios
Comisiones Tarjetas de Crédito
Comisiones Red Enlace
Mantenimiento Ctas. Ctes.
Intereses por Sobregiro Ctas. Ctes.
Intereses Penales
Intereses por Préstamo Propietario
Intereses a Particulares
Faltante en Caja
Otros Gastos Financieros
DEPRECIACION BIENES DE USO
Depreciación Edificios
Depreciación Muebles y Enseres
Depreciación Vehículos
Depreciación Equipo Computación
Depreciación Maquinaria y Equipo
Depreciación Herramientas
Depreciación Mejoras
MANTENIMIENTO Y REPARACIONES
Mantto. y Reparación Inmuebles
Mantto. y Reparac. Muebles y Enseres
Mantto. y Reparac. Vehículos
Mantto. y Reparac. Equipo Computación
Mantto. y Reparac. Maquinaria y Equipo
Mantto. y Reparac. Herramientas
GASTOS NO DEDUCIBLES
Multas y Accesorios
Donaciones Varias
Depreciación Bienes de Uso
PERDIDA DE CAPITAL
BAJA BIENES DE USO
Bienes en Mal Estado
Bienes Reemplazados
Pérdida en Vta. Bienes de Uso
PREVISIONES Y PROVISIONES
PROVISIONES
Castigo Amortiz. Gastos de Organiz.
PREVISIONES
Castigo Previsión Ctas. Incobrables
PERDIDA EN DIFERENCIA CAMBIO
DIFERENCIA DE CAMBIO
Ajuste Correcciones Valores Monetarios
Ajuste por Inflac. y Tenen. de Bienes
OTROS EGRESOS NO OPERATIVOS
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