Caso Practico Numero 14

NIIF CON INCIDENCIAS TRIBUTARIAS

1/06/2017 La empresa Compra tablas de la empresa TABLAS S.A.C.

200 Tablas S/.30.00 S/.6,000.00

Valor S/.6,000.00
Interes 10% S/.600.00
Valor S/.6,600.00
IGV 18% S/.1,188.00
Total S/.7,788.00

2/06/2017 La empresa Compra 50 galones de pintura.

50 Galones S/.15.00 S/.750.00

Valor S/.750.00
IGV S/.135.00
TOTAL S/.885.00

3/06/2017 Se adquiere un sofware contable de la Empresa CONTASIS S.A.C.

Valor S/.6,000.00
IGV S/.1,080.00
TOTAL S/.7,080.00

4/06/2017 Se realiza el mantenimiento del motor de la maquina cortadora de la empresa PERU S.A.C

Valor S/.1,500.00
IGV S/.270.00
TOTAL S/.1,770.00

5/06/2017 Se recibe una nota de credito relacionada de la factura MADERAS S.A.C.

Valor Real S/.25.00 Tablas 200

Valor Actual S/.30.00
Diferencia S/.5.00
Valor S/.1,000.00
Interes 10% S/.100.00
Valor S/.1,100.00
IGV S/.198.00
Total S/.1,298.00
 7/06/2016 Se importa de la CIA BRASIL maquina de pintar de marca tremp

Valor S/.7,000.00
Seguro S/.300.00
Flete S/.500.00
C.I.F. S/.7,800.00
Ad Valorem 10% S/.780.00
Valor S/.8,580.00
ISC 8% S/.624.00
Valor S/.9,204.00
IGV 18% S/.1,656.72
Antidumping S/.1,000.00
Total S/.11,860.72

12/06/2017 Se contrata a la Empresa GRAEL para el transporte nuestra maquina de pintar

Valor S/.1,000.00
IGV S/.180.00
Valor S/.1,180.00

15/06/2017 Por el aniversario la empresa paga por el evento.

Valor S/.5,084.75
IGV S/.915.25
Total S/.6,000.00

25/06/2017 La empresa CONTASIS S.A.C. Actualizacion de sofware

Valor S/.900.00
IGV S/.162.00
Valor S/.1,062.00

28/06/2017 Se paga consumo de electricidad del mes de junio

Valor S/.847.46 PRODUCION 80% S/.677.97 CUENTA 92

IGV S/.152.54 ADMINISTRACION 10% S/.84.75 CUENTA 94
Valor S/.1,000.00 VENTAS 10% S/.84.75 CUENTA 95
REGISTRO DE COMPRAS
Numero Operacin Comprobante Proveedores Cuenta Base Imponible IGV ANTIDUMPING Total 92 94 95
001 001 Factura 001-600 TABLAS S.A.C. S/.6,600.00 S/.1,188.00 S/.7,788.00
002 002 Factura 001-601 PINTURAS S.R.L S/.750.00 S/.135.00 S/.885.00
003 003 Factura 001-200 CONTASIS S.A.C. 3431 S/.6,000.00 S/.1,080.00 S/.7,080.00
004 004 Factura 001-900 PERU S.A.C. S/.1,500.00 S/.270.00 S/.1,770.00
005 005 Nota de Credito MADERAS S.A.C S/.1,100.00 S/.198.00 S/.1,298.00
006 007 DUA 400 IMPORTA CIA BRASIL S/.9,204.00 S/.1,656.72 S/.1,000.00 S/.11,860.72
007 012 Factura 001-528 GRAEL S.R.L. S/.1,000.00 S/.180.00 S/.1,180.00
008 015 Factura 001-843 DIVERSIONES S.R.L S/.5,084.75 S/.915.25 S/.6,000.00
009 025 Factura 001-500 CONTASIS S.A.C. S/.900.00 S/.162.00 S/.1,062.00
010 028 Recibo 023-654 ELECTRO PUNO S.A.A. S/.847.46 S/.152.54 S/.1,000.00 S/.677.97 S/.84.75 S/.84.75

PLANILLA DE TRABAJADORES R. COMPRAS

Numero Nombres Trabajador Sueldo ONP 13% AFP 12.75% Prestamo Neto Essalud 9% Senati 0.75% SCTR 1.23% CTS Vacaciones Gratificaciones SCTR
001 Pedro P. Gerente de Administracion S/.3,085.00 S/.401.05 S/.2,683.95 S/.277.65 S/.23.14 S/.37.95 S/.299.93 S/.257.08 S/.514.17 S/.32.16
002 Avelino V. Gerente de Ventas S/.2,800.00 S/.357.00 S/.2,443.00 S/.252.00 S/.21.00 S/.34.44 S/.272.22 S/.233.33 S/.466.67 S/.29.19
003 Julian J. Obrero S/.1,585.00 S/.202.09 S/.1,382.91 S/.142.65 S/.11.89 S/.19.50 S/.154.10 S/.132.08 S/.264.17 S/.16.52
004 Hipolito H. Obrero S/.1,200.00 S/.156.00 S/.1,044.00 S/.108.00 S/.9.00 S/.14.76 S/.116.67 S/.100.00 S/.200.00 S/.12.51
T-O-T-A-L-E-S S/.8,670.00 S/.557.05 S/.559.09 S/.0.00 S/.7,553.86 S/.780.30 S/.65.03 S/.106.64 S/.842.92 S/.722.50 S/.1,445.00 S/.90.37

DEPRECIACION DE ACTIVOS FIJOS

Numero Activo Fecha Uso Tasa Valor en Libros Depreciacion Anual Depreciacion Mensual Depreciacion Historica
001 Maquina Cepilladora 1/04/2015 20% S/.24,000.00 S/.4,800.00 S/.400.00 S/.10,400.00
002 Maquina Cortadora 1/04/2014 20% S/.12,000.00 S/.2,400.00 S/.200.00 S/.7,600.00
003 Edificio 1/04/2013 5% S/.130,000.00 S/.6,500.00 S/.541.67 S/.27,083.33
004 Terreno 1/04/2013 0% S/.80,000.00 S/.0.00 S/.0.00 S/.0.00
005 Lapton Valorizado 1/04/2016 25% S/.2,000.00 S/.500.00 S/.41.67 S/.583.33
006 Maquina de Pintar 7/06/2017 20% S/.10,204.00 S/.2,040.80 S/.141.72 S/.0.00