1,305 10,000,000

General 3,300,000

Individual

Edades
0-90 dias 0%
5%
10%
15.00
 Valor de las facturas 200,000,000
IVA 19% 38,000,000
Retencion 10%
Comision 0.50%
Intereses 19.48% 4.550%

ASIENTO CONTABLE
DEBITO CREDITO
COMERCIO X M XM 200,000,000
IMPUESTO 38,000,000
CLIENTES 238,000,000 238,000,000

CONTRATO DE FACTORING
DEBITO CREDITO
FACTOR 238,000,000
CLIENTES 238,000,000
238,000,000 238,000,000

LIQUIDACION DEL CONTRATO

VALOR FACTURAS 238,000,000
RETENCION 23,800,000
FACTURAS - RETENCION 214,200,000
INTERESES 9,745,980
COMISION 1,071,000.00

CONTABILIZACION
DEBITO CREDITO
INT POR DESCUENTO 9,745,980
GASTOS F - COMISION 1,071,000.00
INTERESES 23,800,000
BANCOS 203,383,020
FACTOR 238,000,000.00
238,000,000 238,000,000.00
 Valor de las facturas
IVA 16% -
Retencion 15%
Comision 0.50%
Intereses 1.71% 0.425%
BIMESTRAL

ASIENTO CONTABLE
DEBITO CREDITO
COMERCIO X M XM 200,000,000
IMPUESTO 38,000,000
CLIENTES 238,000,000 238,000,000

CONTRATO DE FACTORING
DEBITO CREDITO
FACTOR 238,000,000
CLIENTES 238,000,000
238,000,000 238,000,000

LIQUIDACION DEL CONTRATO

VALOR FACTURAS 238,000,000
RETENCION 35,700,000
FACTURAS - RETENCION 202,300,000
INTERESES 859,341
COMISION 1,011,500.00

CONTABILIZACION
DEBITO CREDITO
INT POR DESCUENTO 859,341
GASTOS F - COMISION 1,011,500.00
INTERESES 35,700,000
BANCOS 200,429,159
FACTOR 238,000,000.00
238,000,000 238,000,000.00