1.

Regimen comun le vende a gran contribuyente

$5.000.000 a credito

4135 VENTA 2408 IVA 135117 RETEIVA

5,000,000 950,000 142,500

5,000,000 950,000 142,500

135518 RETEICA 135595 AUTORETENCION 236575 AUTORETENCION

38,500 20,000 20,000

38,500 20,000 20,000

13551540 RETEFUENTE 130505 CXC CLIENTE 6135 COSTO DE VENTA

125,000 5,644,000 2,600,000

125,000 5,644,000 2,600,000

1435 INVENTARIOS
2,600,000

2,600,000

BALANCE DE COMPROBACION

CODIGO NOMBRE CUENTA DEBITO CREDITO DEBITO CREDITO

130505 CXC CLIENTE 5,644,000 5,644,000
135117 RETEIVA 142,500 142,500
135118 RETEICA 38,500 38,500
13551540 RETEFUENTE 125,000 125,000
135595 AUTORETENCION 20,000 20,000
1435 INVENTARIOS 2,600,000 2,600,000
236575 AUTORETENCION 20,000 20,000
2408 IVA 950,000 950,000
4135 VENTA 5,000,000 5,000,000
6135 COSTO DE VENTA 2,600,000 2,600,000

8,570,000 8,570,000 8,570,000 8,570,000

2. Regimen comun le vende a Regimen comun
$6.000.000 a credito

4135 VENTA 2408 IVA 13551540 RETEFUENTE

6,000,000 1,140,000 150,000

6,000,000 1,140,000 150,000

135518 RETEICA 135595 AUTORETENCION 236575 AUTORETENCION

46,200 24,000 24,000

46,200 24,000 24,000

130505 CXC CLIENTE 6135 COSTO DE VENTA 1435 INVENTARIOS

6,943,800 3,120,000 3,120,000

6,943,800 3,120,000 3,120,000

BALANCE DE COMPROBACION

CODIGO NOMBRE CUENTA DEBITO CREDITO DEBITO CREDITO

130505 CXC CLIENTE 6,943,800 6,943,800
135118 RETEICA 46,200 46,200
13551540 RETEFUENTE 150,000 150,000
135595 AUTORETENCION 24,000 24,000
1435 INVENTARIOS 3,120,000 3,120,000
236575 AUTORETENCION 24,000 24,000
2408 IVA 1,140,000 1,140,000
4135 VENTA 6,000,000 6,000,000
6135 COSTO DE VENTA 3,120,000 3,120,000

10,284,000 10,284,000 10,284,000 10,284,000

3. Gran contribuyente le compra a regimen comun
$8.000.000 a credito

1435 COMPRA 2408 IVA

8,000,000 1,520,000

8,000,000 1,520,000

2367 RETEIVA 236805 RETEICA

228,000 61,600

228,000 61,600

220505 CXP PROVEEDORES

9,230,400

9,230,400

BALANCE DE COMPROBACION

CODIGO NOMBRE CUENTA DEBITO CREDITO DEBITO CREDITO

1435 COMPRA 8,000,000 8,000,000
220505 CXC PROVEEDORES 9,230,400 9,230,400
236805 RETEICA 61,600 61,600
2367 RETEIVA 228,000 228,000
2408 IVA 1,520,000 1,520,000

9,520,000 9,520,000 9,520,000 9,520,000

4. Regimen comun le compra a regimen comun
$10.000.000 a credito

1435 COMPRA 2408 IVA

10,000,000 1,900,000

10,000,000 1,900,000

236540 RETEFUENTE 135518 RETEICA

250,000 77,000

250,000 77,000

220505 CXP PROVEEDORES

11,573,000

11,573,000

BALANCE DE COMPROBACION

CODIGO NOMBRE CUENTA DEBITO CREDITO DEBITO CREDITO

1435 COMPRA 10,000,000 10,000,000
220505 CXC PROVEEDORES 11,573,000 11,573,000
236805 RETEICA 77,000 77,000
236540 RETEFUENTE 250,000 250,000
2408 IVA 1,900,000 1,900,000

11,900,000 11,900,000 11,900,000 11,900,000