CUENTA DENOMINACIN

CTA SUBCTA DIV ACTIVO

10 EFECTIVO Y EQUIVALENTE DE EFECTIVO
101 Caja
1011 Efectivo en Boveda
1012 Cheques de Gerencia
1013 Cheques Certificados
102 Fondos Fijos
1021 Caja Chica
103 Efectivo en Transito
1031 Dinero en PROSEGUR
104 Cuentas Corrientes en Inst. Financieras
1041 Cuentas Corrientes Operativas
1042 BBVA S/.183,000.00
1041 BCP S/.130,000.00
1044 Sobregiro INTERBANK S/. 16,000.00
105 Otros Equivalentes de Efectivo
1051 Fondo Mutuo en el BBVA
106 Depsitos en Instituciones
1061 Depsitos de Ahorro
10613 SCOTIABANK S/.33,000.00
1062 Depsitos a Plazo
106211 CBMN en el BCP S/.100,000.00
106223 Plazo Fijo INTERBANK S/. 29,000.00
11 INVERSIONES FINANCIERAS
111 Inversiones mantenidas para negociacin
12 CUENTAS POR COBRAR COMERCIALES - TERCEROS
121 Factura por Cobrar
1211 Factura por cobrar
1212 Factura por cobrar Exterior
123 Letras por Cobrar
14 CUENTAS POR COBRAR AL PERS, ACC, DRTRES Y GRTES
141 Personal
1411 Prestamos
1412 Adelanto de Sueldos
1413 Entregas a Rendir Cuentas
14131 Viaticos Pendientes s/.18,000.00
14132 Cuentas Por Rendir s/.15,000.00
142 Accionistas
1421 suscripcin socios
16 CUENTAS POR COBRAR DIVERSAS - TERCEROS
161 Prestamos
1611 Empresa "ABC"
18 SERVICIOS Y OTROS CONTRATOS POR ANTICIPADO
182 Seguros
183 Alquileres
19 ESTIMACIN DE CUENTAS DE COBRANZA DUDOSA
191 Cuentas por cobrar comerciales - terceros
192 Cuentas por cobrar diverssas terceros
20 MERCADERAS
201 Mercaderas Manufacturadas
2011 100 Televisores de 29"
2012 200 Refrigeradoras 12P.
25 MATERIALES AUXILIARES, SUMINISTROS Y REPUESTOS
251 Materiales Auxiliares
2511 Utiles de Aseo
2512 Utiles de Limpeza
2513 Uniformes Personal
2514 Utiles de Escritorio
28 Unidades por Recibir
281 60 refrigeradoras por recibir
29 DESVALORIZACIN DE EXISTENCIAS
291 Mercaderas
2911 Mercaderas Manufacturadas
30 INVERSIONES MOBILIARIAS
301 Inversiones a ser Mantenidas hasta el Vencimiento
3011 Bonos del Tesoro
31 Inversiones Inmobiliarias
311 Terrenos
3111 Terreno en chota
33 INMUEBLES, MAQUINARIA Y EQUIPO
331 Terreno
3311 Terreno
332 Edificaciones
3321 Edificio
334 Unidades de Transporte
3341 Una Camioneta
335 Muebles y Enseres
3351 Muebles
336 Equipos Diversos
3361 Computadoras
338 Unidades por Recibir
3381 LAP TOP
34 INTANGIBLES
344 Gastos preoperativos
35 ACTIVOS BIOLOGICOS
351 Activos Biologicos en Produccin
3511 Cuatro perros
39 DEPRECIACIN, AMORTIZACIN Y AGOT., ACUMUL.
391 Depreciacin Acumulada
3913 Inmueble, Maquinaria y Equipo - costos
39133 Camioneta s/.12,000.00
39134 Muebles s/. 6,200
39135 Computadoras s/. 3,250.00
392 Amortizacin Acumulada
3921 Intangibles
PASIVO
40 TRIB, CONTRAP, Y APORTES AL SP Y SXP
401 Gobierno central
4011 IGV
4017 Impuesto a la renta
40172 renta de 4ta categoria s/. 35,000.00
40173 renta de 5ta categoria s/. 43,000.00
403 Instituciones pblicas
4031 ESSALUD
4032 ONP
406 Gobiernos locales
4061 Impuestos
40634 Arbitrios s/.5,000
407 Administradoras de Fondos de Pensiones
41 REMUNERACIONES Y PARTICIPACIONES POR PAGAR
411 Remuneraciones por Pagar
4111 Sueldos y Salarios por pagar
4114 Gratificaciones por pagar
4115 Vacaciones por Pagar
415 Beneficios Sociales de los Trab por Pagar
4151 CTS
42 CUENTAS POR PAGAR COMERCIALES-TERCEROS
421 Facturas, Boletas y otros comprob. Por pagar
4211 Factura por pagar
4212 Fletes desde Lima
4213 Publicidad
423 Letras por Pagar
45 OBLIGACIONES FINANCIERAS
451 Prstamos de Instituciones Financieras
4511 BANCO DE SCOTIABANK
4512 BANCO BCP
46 CUENTAS POR PAGAR DIVERSAS-TERCEROS
469 Otras cuentas por pagar
PATRIMONIO
50 CAPITAL
501 Capital Social
58 RESERVAS
 582 Legal
59 RESULTADOS ACUMULADOS
592
xx/POR EL ASIENTO DE APERTURA
1
10
103
1031 efectivo
1032 cheques de gerencia
1033 cheques certficados
10
101
1011 efectivo
1012 cheques de gerencia
1013 cheques certficados
xx/POR EL INGRESO DE DINERO A PROSEGUR

10
104
1041 BCP
10
103
1031 efectivo
1032 cheques de gerencia
1033 cheques certficados
xx/POR EL DEPOSITO DE PROSEGUR EN LA CTA. DEL BCP
2
10
104
1042 BBVA
10
103
1031
xx/POR EL DEPOSITO DE PROSEGUR EN LA CTA. DEL BBVA
3
63
631
6311
10
101
1011
40
401
4011
14
 141
1413
14131 viaticos pendientes
xx/RENDICION DE VIATICOS
94
941
79
791
XX/POR EL DESTINO DEL GASTO
10
104
1041
10
101
1011

4
10
104
1041 BCP
10
104
1042 BBVA
5
10
101
1011
12
121
1211
1212
123

10
104
1041
10
101
1011
6
63
631
63111
20
201
 2012
40
401
4011
28
281
42
421
4212
XX/POR LA RECEPCION DE LAS 60 REFRIGERADORAS
95
951
79
791
XX/POR EL DESTINO DEL GASTO
42
421
4212
10
104
1042 BBVA
XX/POR EL PAGO DE FLETE
7
12
121
1211
40
401
4011
70
701
7011
7012
POR LA VENTA DE LA MERCADERIA
10
101
12
121
1211
XX/ POR EL COBRO DEL 70% DE LA VENTA
7.2
12
123
12
121
49
493
XX/ POR LA ACEPTACION DE LA LETRA
7.3
01
012
0122
06
062
0622
XX/ POR LA RECEPCION DE LA LETRA POR COBRAR
7.4
10
103
10
101
XX/ POR LA ENTREGA DEL EFECTIVO A PROSEGUR
7.5
10
104
1041
1042
1043
10
103
1031
XX/POR EL DEPOSITO EN LA CUENTAS CORRIENTES
8
41 REMUNERACIONES Y PARTICIPACIONES POR PAGAR
411 Remuneraciones por Pagar
4111 Sueldos y Salarios por pagar
4114 Gratificaciones por pagar
4115 Vacaciones por Pagar
10
104
1041
XX/ POR EL PAGO DE REMUNERACIONES
9
10
104
1044
10
104
1041
XX/ POR LA TRABFERENCIA DE FONDOS PARA SOBREGIRO
9.1 -N
67
673
6735
10
104
1044
XX/ POR EL GASTO DEL SOBREGIRO
9.1 D
97
971
79
791
XX/ EL DESTINO DEL GASTO
10
64
6434
10
1043
 S/. S/ DEBE HABER

S/. 726,000.00
S/. 88,000.00
S/. 19,000.00
S/. 33,000.00
S/. 36,000.00
S/. 10,000.00
S/. 10,000.00
S/. 65,000.00
S/. 65,000.00
S/. 313,000.00
S/. 313,000.00

S/. 16,000.00
S/. 88,000.00
S/. 88,000.00
S/. 162,000.00
S/. 33,000.00

S/. 129,000.00

S/. 51,000.00
S/. 51,000.00
S/. 316,000.00 S/. 114,400.00
S/. 226,000.00 S/. 66,400.00
S/. 143,000.00 S/. 180,800.00
S/. 83,000.00 S/. 27,000.00
S/. 90,000.00 S/. 207,800.00
S/. 92,000.00
S/. 74,000.00
S/. 21,000.00
S/. 20,000.00
S/. 33,000.00

S/. 18,000.00
S/. 18,000.00
S/. 40,000.00
S/. 40,000.00
S/. 40,000.00
 S/. 55,000.00
S/. 35,000.00
S/. 20,000.00
S/. 71,200.00
S/. 63,200.00
S/. 8,000.00
S/. 350,000.00
S/. 350,000.00
S/. 150,000.00
S/. 200,000.00
S/. 53,000.00
S/. 53,000.00
S/. 8,000.00
S/. 10,000.00
S/. 6,000.00
S/. 29,000.00
S/. 60,000.00
S/. 60,000.00
S/. 52,500.00
S/. 52,500.00
S/. 52,500.00
S/. 40,000.00
S/. 40,000.00
S/. 40,000.00
S/. -
S/. -

S/. 108,000.00

S/. -

S/. 60,000.00
S/. 60,000.00
S/. 31,000.00
S/. 31,000.00
S/. 13,000.00
S/. 13,000.00
S/. 4,000.00
S/. 4,000.00
S/. 12,000.00
S/. 12,000.00
S/. -
 S/. 27,450.00
S/. 27,450.00
S/. 21,450.00

S/. 6,000.00

S/. 226,000.00

S/. 66,000.00
S/. 78,000.00
S/. 35,000.00
S/. 43,000.00
S/. 47,000.00
S/. 27,000.00
S/. 20,000.00
S/. 5,000.00
S/. 5,000.00

S/. 30,000.00
S/. 320,000.00
S/. 320,000.00
S/. 59,000.00
S/. 96,000.00
S/. 40,000.00

S/. 125,000.00
S/. 212,000.00
S/. 84,000.00
S/. 66,000.00
S/. 8,000.00
S/. 10,000.00
S/. 128,000.00 S/. 128,000.00
S/. 70,000.00
S/. 70,000.00
S/. 53,000.00
S/. 17,000.00
S/. 5,000.00
S/. 5,000.00

S/. 546,850.00
S/. 546,850.00
S/. 42,000.00
S/. 42,000.00
S/. 314,000.00
S/. 314,000.00

S/. 88,000.00
S/. 88,000.00
S/. 19,000.00
S/. 33,000.00
S/. 36,000.00
S/. 88,000.00
S/. 88,000.00
S/. 19,000.00
S/. 33,000.00
S/. 36,000.00

S/. 88,000.00
S/. 88,000.00
S/. 88,000.00
S/. 88,000.00
S/. 88,000.00
S/. 19,000.00
S/. 33,000.00
S/. 36,000.00

S/. 65,000.00
S/. 65,000.00
S/. 65,000.00
S/. 65,000.00
S/. 65,000.00
S/. 65,000.00

S/. 10,169.49

S/. 10,169.49
S/. 6,000.00

S/. 6,000.00
S/. 1,830.51

S/. 1,830.51
S/. 18,000.00
S/. 18,000.00

S/. 10,169.49
S/. 10,169.49
S/. 10,169.49
S/. 10,169.49

S/. 6,000.00

S/. 6,000.00
S/. 6,000.00

S/. 6,000.00

S/. 82,600.00

S/. 82,600.00
S/. 82,600.00

S/. 82,600.00

S/. 207,800.00

S/. 207,800.00
S/. 207,800.00
S/. 180,800.00
S/. 114,400.00
S/. 66,400.00
S/. 27,000.00

S/. 207,800.00

S/. 207,800.00
S/. 207,800.00

S/. 207,800.00

S/. 2,542.37

S/. 2,542.37
S/. 60,000.00
S/. 60,000.00
S/. 457.63

S/. 457.63
S/. 60,000.00

S/. 3,000.00

S/. 2,542.37
S/. 2,542.37
S/. 254,237.00
S/. 254,237.00

S/. 3,000.00

S/. 3,000.00
S/. 3,000.00

S/. 3,000.00

S/. 330,400.00
S/. -

S/. 50,400.00

S/. 50,400.00
S/. 280,000.00

S/. 100,000.00
S/. 180,000.00

S/. 231,280.00
S/. 231,280.00
S/. 231,280.00

S/. 231,280.00

S/. 105,067.20
S/. 105,067.20
S/. 99,120.00
S/. 99,120.00
 S/. 5,947.20

S/. 105,067.20

S/. 105,067.20
S/. 105,067.20

S/. 105,067.20

S/. 231,280.00
S/. 231,280.00
S/. 231,280.00
S/. 231,280.00

S/. 231,280.00

S/. 80,948.00
S/. 80,948.00
S/. 69,384.00
S/. 231,280.00

S/. 231,280.00

S/. 195,000.00 FALTA MAYORIZAR LAS CTS DEL DESTIN

S/. 59,000.00
S/. 96,000.00
S/. 40,000.00
S/. 195,000.00

S/. 195,000.00

S/. 18,500.00

S/. 18,500.00
S/. 18,500.00

S/. 18,500.00
 S/. 2,500.00

S/. 2,500.00
S/. 2,500.00

S/. 2,500.00

S/. 2,500.00
S/. 2,500.00
S/. 2,500.00

S/. 2,500.00

S/. 2,000.00
S/. 2,000.00
S/. 2,000.00
S/. 2,000.00
S/. 313.00
100,000.00 TELEV
180,000.00 REFRI
280,000.00 TOTAL
50,400.00 IGV
330,400.00 TOTAL VENTA (100%)

231,280.00 70%
99,120.00 30%

5,947.20 6% INTER. DE LETRA

105,067.20 TOTAL LETRA

80,948.00 35% DEL COBRO

80,948.00 35% DEL COBRO
69,384.00 30% DEL COBRO
MAYORIZAR LAS CTS DEL DESTINO
 1011 1012
S/. 19,000 S/. 19,000.00 S/. 33,000 S/. 33,000
S/. 6,000.00 S/. 6,000.00
S/. 207,800 S/. 207,800.00

1042 1041
S/. 183,000 S/. 65,000 S/. 130,000 S/. 195,000
S/. 80,948 S/. 82,600 S/. 88,000
S/. 6,000.00

106211 106223
S/. 100,000 S/. 29,000

123 1411
S/. 90,000 S/. 27,000 S/. 21,000
S/. 105,067

1421 1611
S/. 18,000 S/. 40,000

192 2011
 S/. 8,000 S/. 150,000

2513 2514
S/. 6,000 S/. 29,000

3111 3311

3361 3381
S/. 13,000 S/. 4,000

39134 39135
S/. 6,200 S/. 3,250

40173 4031
S/. 43,000 S/. 27,000

4111 4114
S/. 59,000 S/. 59,000 S/. 96,000 S/. 96,000
 4212 4213
S/. 3,000 S/. 8,000 S/. 10,000

469 501
S/. 5,000 S/. 546,850

6311 7011
S/. 10,169.49 S/. 100,000
 1013 1021 1031
S/. 36,000 S/. 36,000 S/. 10,000 S/. 65,000
S/. 19,000.00
S/. 33,000.00

1044 1051 10613

S/. 16,000 S/. 88,000 S/. 33,000

111 1211 1212

S/. 51,000 S/. 143,000 S/. 107,400 S/. 83,000
S/. 330,400 S/. 231,280

1412 14131 14132

S/. 20,000 S/. 18,000 S/. 15,000

182 183 191

S/. 35,000 S/. 20,000

2012 2511 2512

S/. 200,000 S/. 8,000 S/. 10,000

281 2911 3011

S/. 60,000 S/. 60,000 S/. 52,000 S/. 40,000

3321 3341 3351

S/. 60,000 S/. 31,000

344 3511 39133

S/. 12,000

3921 4011 40172

S/. 6,000 S/. 1,830.51 S/. 66,000
S/. 457.63 S/. 50,400

4032 40634 407

S/. 20,000 S/. 5,000

4115 4151 4211

S/. 40,000 S/. 40,000 S/. 125,000
423 4511 4512
S/. 128,000 S/. 53,000

582 592 493

S/. 42,000 S/. 314,000

7012
S/. 180,000
1031
S/. 19,000.00
S/. 33,000.00
S/. 36,000.00

10613 1043
S/. 69,384

1212
S/. 66,400

14132

191
S/. 63,200

2512
3011

3351

39133
S/. 12,000

40172
S/. 35,000

407
S/. 30,000

4211
S/. 66,000
4512
S/. 17,000

493
S/. 5,947.20