1105 CAJA 7,500,000

1110 BANCOS 35,000,000

1435 INVENTARIOS 8,760,000
1524 EQUIPO DE OFICINA 4,525,000

5120 ARRIENDOS 1,350,000

2365 RET.FTE 3.5% 47,250
1105 CAJA 1,302,750

compras

1528 equipo de computo 1,950,000 3 5

2365 ret.fte 2.5% 48,750
1110 banco 950,625
2380 acreedores varios 950,625

5195 utiles, papeleria y fotocopias 1,185,700 4

5195 iva del gasto 19% 225,283 el iva hace parte del gasto
2365 RET.FTE 2.5% 29,643
1110 BANCOS 1,381,341

5110 HONORARIOS 2,800,000 6

2365 ret.fte 11% 308,000
1110 banco 2,492,000

VENTA
4135 venta x mayor y x menor 3,250,600 7
1305 cliente 3,250,600

1435 INVENTARIOS xx
6205 costo de ventas xx

COMPRA
1435 mcia.no fab.x la empresa 17,500,000 8
2408 iva X PAGAR 3,325,000
2365 ret.fte2.5% 437,500 20,387,500
1110 banco 5,096,875 25% cheque 5,096,875
2205 proveedores 15,290,625 credito el saldo 15,290,625
sumas iguales 30,236,583 30,236,583
 VENTAS 1.5% 3,250,600
codigos contablees 510506 510527 5305 237005 238030

SUELDO AUX.TTE COMISION DEVENGADO SALUD 4% PENSION 4%

ADMINISTRADORA 2,641,000 2,641,000 105,640 105,640
SECRETARIA 1,050,000 83,140 1,133,140 42,000 42,000
VENDEDOR 737,717 83,140 48,759 869,616 31,459 31,459
AUX.CONTABLE 1,350,000 83,140 1,433,140 54,000 54,000
TOTALES 5,778,717 249,420 48,759 5,979,378 233,099 233,099

contabilizacion nomina
510506 SUELDO 5,778,717
510527 AUX.TTE 249,420
5305 COMISION 48,759
237005 SALUD 4%
238030 PENSION 4%
250505 NETO A PAGAR

sumas iguales 6,076,896

237006 ARL
237005 SALUD 8%
238030 PENSION 12%
5 ARL 45,473
5 SALUD 8% 466,198
5 PENSION 12% 699,297
261005 CESANTIAS
261010 INT.CESANTIAS
25% 261020 PRIMA SERVICIOS
261,015 VACACIONES
510530 CESANTIAS 506,205
 510533 INT.CESANTIAS 60,769
510536 PRIMA SERVICIOS 506,205
510539 VACACIONES 243,006
237,010 COFREM 4%
237,010 SENA 2%
237,010 ICBF 3%
510,572 COFREM 4% 233,099
510,578 SENA 2% 116,550
510,575 ICBF 3% 174,824
 510530
SEGURIDAD SOCIAL EMPLEADOR PRESTACIONES SO
250505 237006 237005 238030 261005

BASE
TOTAL PRESTAC.SO
DESCUENTOS NETO A PAGAR IBC ARL SALUD 8% PENSION 12%C. CESANTIAS
211,280 2,429,720 2,641,000 13,786 211,280 316,920 2,641,000 219,995
84,000 1,049,140 1,050,000 5,481 84,000 126,000 1,133,140 94,391
62,918 806,698 786,476 19,159 62,918 94,377 869,616 72,439
108,000 1,325,140 1,350,000 7,047 108,000 162,000 1,433,140 119,381
466,198 5,610,698 45,473 466,198 699,297 506,205

233,099
233,099
5,610,698

6,076,896
-

45,473
466,198
699,297

506,205
60,769
506,205
243,006
233,099
116,550
174,824
 510533 510536 510539 510572 510578 510575
PRESTACIONES SOCIALES PARAFISCALEES
261010 261020 261015 237010 237010 237010

BASE
PARAFISCAL
INT.CESANTIAPRIMA SERVIVACACIONES ES COFREM 4% SENA 2% ICBF 3%
26,410 219,995 110,130 2,641,000 105,640 52,820 79,230
11,331 94,391 43,785 1,050,000 42,000 21,000 31,500
8,696 72,439 32,796 786,476 31,459 15,730 23,594
14,331 119,381 56,295 1,350,000 54,000 27,000 40,500
60,769 506,205 243,006 233,099 116,550 174,824