PRACTICA CONTABILIDAD

DEPARTAMENTO CARGO HABER DIAS HORAS FACTURAS

BASICO TRABAJA. EXTRA PRESENTA.
A D M I S T R A C I O N
DANIEL PARDO C. GERENTE G. 26000 25 0 5000
KATHIA TERAN S. JEFE CONTAB. 18000 24 0 0
MARCELA TAPIA S. SECRETARIA 6000 23 0 0
50000
C O M E R C I A L
PAOLA BELTRAN R. JEFE DE VENT. 16000 26 0 9000
16000
P R O D U C C I O N
MARCELA VALDIVIA A. OBRERO 1 7500 29 14 1500
DIETER RIVERA E. OBRERO 2 7000 30 12 1000
HELDER TORREZ F. OBRERO 3 6500 30 16 3000
21000
TOTAL 87000

C) BONO DE PRODUCCION

DESCRIPCION CARGO HABER HORAS ANTIGU. TOTAL BONO

BASICO EXTRA ANTIGU.
A D M I S T R A C I O N
DANIEL PARDO C. GERENTE G. 26,000.00 - 7.00 679.80
KATHIA TERAN S. JEFE CONTAB. 18,000.00 - 3.00 309.00
MARCELA TAPIA S. SECRETARIA 6,000.00 - 1.00 -
50,000.00 988.80
C O M E R C I A L
PAOLA BELTRAN R. JEFE DE VENT. 16,000.00 - 5.00 679.80
16,000.00 679.80
P R O D U C C I O N
MARCELA VALDIVIA A. OBRERO 1 7,500.00 14.00 5.00 679.80
DIETER RIVERA E. OBRERO 2 7,000.00 12.00 2.00 309.00
HELDER TORREZ F. OBRERO 3 6,500.00 16.00 11.00 1,606.80
21,000.00 2,595.60
TOTAL 87000 4264.2

D) BONO DE PRODUCCION
DESCRIPCION HABER FACTOT BONO DE
BASICO PRODUCCION 15000
A D M I S T R A C I O N 21000
DANIEL PARDO C. 26,000.00 -
KATHIA TERAN S. 18,000.00 -
MARCELA TAPIA S. 6,000.00 -
50,000.00 -
C O M E R C I A L
PAOLA BELTRAN R. 16,000.00 -
16,000.00 -
P R O D U C C I O N
MARCELA VALDIVIA A. 7,500.00 0.71 5,357.14
DIETER RIVERA E. 7,000.00 0.17 5,000.00
HELDER TORREZ F. 6,500.00 0.17 4,642.86
21,000.00 15,000.00
87,000.00

E) TOTAL GANADO

DESCRIPCION BASICO BONO DE HORAS BONO DE TOTAL

MES ANTIGUEDA. EXTRA PRODUC. GANADO
A D M I S T R A C I O N
DANIEL PARDO C. 21,666.67 679.80 - - 22,346.47
KATHIA TERAN S. 14,400.00 309.00 - - 14,709.00
MARCELA TAPIA S. 4,600.00 - - - 4,600.00
40,666.67 988.80 - - 41,655.47
C O M E R C I A L
PAOLA BELTRAN R. 13,866.67 679.80 - - 14,546.47
13,866.67 679.80 - - 14,546.47
P R O D U C C I O N
MARCELA VALDIVIA A. 7,250.00 679.80 845.83 5,357.14 14,132.77
DIETER RIVERA E. 7,000.00 309.00 699.99 5,000.00 13,008.99
HELDER TORREZ F. 6,500.00 1,606.80 866.68 4,642.86 13,616.34
20,750.00 2,595.60 2,412.50 15,000.00 40,758.10
TOTAL 75,283.34 4,264.20 2,412.50 15,000.00 96,960.04

F) APORTES PATRONALES

DESCRIPCION CARGO TOTAL CNS RIESGO SOLIDARID.

GANADO 10% 1.71% 3%
A D M I S T R A C I O N
DANIEL PARDO C. GERENTE G. 22,346.47 2,234.65 382.12 670.39
KATHIA TERAN S. JEFE CONTAB. 14,709.00 1,470.90 251.52 441.27
MARCELA TAPIA S. SECRETARIA 4,600.00 460.00 78.66 138.00
 41,655.47 4,165.55 712.31 1,249.66
C O M E R C I A L
PAOLA BELTRAN R. JEFE DE VENT. 14,546.47 1,454.65 248.74 436.39
14,546.47 1,454.65 248.74 436.39
P R O D U C C I O N
MARCELA VALDIVIA A. OBRERO 1 14,132.77 1,413.28 241.67 423.98
DIETER RIVERA E. OBRERO 2 13,008.99 1,300.90 222.45 390.27
HELDER TORREZ F. OBRERO 3 13,616.34 1,361.63 232.84 408.49
40,758.10 4,075.81 696.96 1,222.74
TOTAL 96,960.04 9,696.00 1,658.02 2,908.80

G) APORTE AL FONDO SOLIDARIO

DESCRIPCION TOTAL BASE 13000 25000 35000

GANADO 0.50% 1% 5% 10%
A D M I S T R A C I O N
DANIEL PARDO C. 22,346.47 111.73 93.46 0 0
KATHIA TERAN S. 14,709.00 73.55 17.09 0 0
MARCELA TAPIA S. 4,600.00 23.00 - 0 0
41,655.47 208.28 110.55 0 0
C O M E R C I A L
PAOLA BELTRAN R. 14,546.47 72.73 15.46 0 0
14,546.47 72.73 15.46 0 0
P R O D U C C I O N
MARCELA VALDIVIA A. 14,132.77 70.66 11.33 0 0
DIETER RIVERA E. 13,008.99 65.04 0.09 0 0
HELDER TORREZ F. 13,616.34 68.08 6.16 0 0
40,758.10 203.79 17.58 0 0
96,960.04 484.80 143.59 0 0

H) CALCULO DE COSTO DE PAGO DE SUBSIDIOS

DESCRIPCION TIPO S.M.N CR-IVA COSTO N.

13% 87%
A D M I S T R A C I O N
DANIEL PARDO C. 0 0 0
KATHIA TERAN S. 0 0 0
MARCELA TAPIA S. LACTACIA 2060 267.8 1792.2
2060 267.8 1792.2
C O M E R C I A L
PAOLA BELTRAN R. 0 0
0 0
P R O D U C C I O N
MARCELA VALDIVIA A. LACTACIA 2060 267.8 1792.2
DIETER RIVERA E. PRENATAL 2060 267.8 1792.2
HELDER TORREZ F. 0 0 0
4120 535.6 3584.4
TOTAL 6180 803.4 5376.6

I) PLANILLA DE APORTE LABORAL

DESCRIPCION TOTAL APORTE VE. RIESG. C. COMISION APORTE L.

GANADO 10% 1.71% 0.50% FONDO S.
A D M I S T R A C I O N
DANIEL PARDO C. 22,346.47 2,234.65 382.12 111.73 205.19235
KATHIA TERAN S. 14,709.00 1,470.90 251.52 73.545 90.635
MARCELA TAPIA S. 4,600.00 460.00 78.66 23 23
41,655.47 4,165.55 712.31 208.275 318.82735
C O M E R C I A L
PAOLA BELTRAN R. 14,546.47 1,454.65 248.74 72.73235 88.19235
14,546.47 1,454.65 248.74 72.73235 88.19235
P R O D U C C I O N
MARCELA VALDIVIA A. 14,132.77 1,413.28 241.67 70.66385 81.99385
DIETER RIVERA E. 13,008.99 1,300.90 222.45 65.04495 65.13495
HELDER TORREZ F. 13,616.34 1,361.63 232.84 68.0817 74.2417
40,758.10 4,075.81 696.96 203.7905 221.3705
96,960.04 9,696.00 1,658.02 484.79785 628.3902

J) PLANILLA DEL RC-IVA

DESCRIPCION DANIEL P.C. KATHIA T. S. MARCELA T. PAOLA B. R. MARCELA V.

TOTAL GANADO 22,346.47 14,709.00 4,600.00 14,546.47 14,132.77
-)APORTE LABORAL 2933.7 1886.6 584.66 1864.32 1864.32
-)2 S.M.N 4120 4120 4120 4120 4120
BASE IMPONIBLE 15,292.77 8,702.40 (104.66) 8,562.15 8,148.45
IMPUESTO RC-IVA 13% 1,988.06 1,131.31 (13.61) 1,113.08 1,059.30
DEDUCCIONES
-)FACTURAS FORM-10 650 0 0 1170 195
-)13% 2S.M.N 535.6 535.6 535.6 535.6 535.6
-)SALDO DEL MES AN 3000 4000 0 0 0
-)MATENIMIENTO DE V 3.17 4.23 0 0 0
TOTAL DEDUCCINES 4188.77 4539.83 535.6 1705.6 730.6
SALD. A FAVOR.CONTR. (2,200.71) (3,408.52) (549.21) (592.52)
IMP. A PAGAR SAL.F.F. 328.70

K) PLANILLA DE SUELDOS Y SALARIOS

A B C D E
DESCRIPCION TOTAL AFP RIESGO COMISION FONDO S.
GANADO 10% 1.71% 0.50% SOLIDARIO
A D M I S T R A C I O N
DANIEL PARDO C. 22,346.47 2,234.65 382.12 111.73235 205.19235
KATHIA TERAN S. 14,709.00 1,470.90 251.52 73.545 90.635
MARCELA TAPIA S. 4,600.00 460.00 78.66 23 23
41,655.47 4,165.55 712.31 208.27735 318.82735
C O M E R C I A L
PAOLA BELTRAN R. 14,546.47 1,454.65 248.74 72.73235 88.19235
14,546.47 1,454.65 248.74 72.73235 88.19235
P R O D U C C I O N
MARCELA VALDIVIA A. 14,132.77 1,413.28 241.67 70.66385 81.99385
DIETER RIVERA E. 13,008.99 1,300.90 222.45 65.04495 65.13495
HELDER TORREZ F. 13,616.34 1,361.63 232.84 68.0817 74.2417
40,758.10 4,075.81 696.96 203.7905 221.3705
96,960.04 9,696.00 1,658.02 484.8002 628.3902

L) MANO DE OBRA

DESCRIPCION TOTAL APORTE SUBSIDIO COSTO

GANADO PATRONAL LABORAL
A D M I S T R A C I O N
DANIEL PARDO C. 22,346.47 7010.09 29,356.56
KATHIA TERAN S. 14,709.00 4614.2133 19,323.21
MARCELA TAPIA S. 4,600.00 1443.02 1792.2 7,835.22
41,655.47 13067.32 54,722.79
C O M E R C I A L
PAOLA BELTRAN R. 14,546.47 4563.23 19,109.70
14,546.47 4563.23 19,109.70
P R O D U C C I O N
MARCELA VALDIVIA A. 14,132.77 4433.45 1792.2 20,358.42
DIETER RIVERA E. 13,008.99 4080.92 1792.2 18,882.11
HELDER TORREZ F. 13,616.34 4271.45 17,887.79
40,758.10 12785.82 53,543.92
96,960.04 30416.36 127,376.40

M) REGISTRO CONTABLE

FECHA DETALLE DEBE

DEPARTAMENTO DE ADMISTRACION
DEPATAMENTO COMERCIAL
DEPATAMENTO PRODUCCION
CREDITO FISCAL-IVA
SUELDOS Y SALARIOS POR PAGAR
APORTES LABORALES POR PAGAR
APORTES PATRONALES POR PAGAR
FONDO SOLIDARIOS LABORAL POR P.
FONDO SOLIDARIO PATRONAL POR P.
RETENCION RC-IVA POR PAGAR
APORTE SINDICATO POR PAGAR
ANTICIPO DE SUELDOS AL PERSONAL
SUBSIDIOS POR PAGAR
RESERVA PARA AGUINALDO
RESERVA PARA BENEFICIOS SOCIALES
 A y B) HABER MESUAL Y HORAS EXTRAS

AÑO DE ANTICIPO 1) DANIEL PARDO C. 5) MARCELA VALDIVIA A.

ANTIGU. PERSONAL 26000 -30 21666.667 7500
X -25 X
7 12000 2) KATHIA TERAN S. HORAS EXTRA
3 700 18000 -30 14400 241.66667
1 500 X -24 8
3) MARCELA TAPIA S. 6)DIETER RIVERA E.
6000 -30 4600 7000
5 0 X -23 30
4) PAOLA BELTRAN R. HORAS EXTRA
16000 -30 13866.667 233.33
5 230 X -26 8
2 0
11 200

6180
 0.714285714

AGUINAL. BENEFIC. TOTAL

8.33% SCIAL 8.33% APORTE

1,861.46 1,861.46 7,010.09

1,225.26 1,225.26 4,614.21
383.18 383.18 1,443.02
 3,469.90 3,469.90 13,067.32

1,211.72 1,211.72 4,563.23

1,211.72 1,211.72 4,563.23

1,177.26 1,177.26 4,433.45

1,083.65 1,083.65 4,080.92
1,134.24 1,134.24 4,271.45
3,395.15 3,395.15 12,785.82
8,076.77 8,076.77 30,416.36

TOTAL A.
FONDO L.

205.19
90.64
23.00
318.83

88.19
88.19

81.99
65.13
74.24
221.37
628.39
TOTAL A.
LABORAL

2,933.69
1,886.60
584.66
5,404.96

1,864.32
1,864.32

1,807.61
1,653.53
1,736.80
5,197.93
12,467.21

DIETER R. E. HELDER T. F.
13,008.99 13,616.34
1653.53 1736.8
4120 4120
7,235.46 7,759.54
940.61 1,008.74

130 390
535.6 535.6
0 0
0 0
665.6 925.6

275.01 83.14

B+C+D+E=F G H I F+G+H+I=J A-J=K

TOTAL RC-IVA SINDICATO ANTICIPO TOTAL LIQUIDO SUBSIDIO
APORTE 1.25% SUELDO DESC. PAGABLE
 2,933.70 0 279.33 12000 15,213.03 7,133.44
1,886.60 0 183.86 7000 9,070.47 5,638.53
584.66 0 57.50 500 1,142.16 3,457.84 2060
5,404.96 0 520.69 19500 25,425.65 16,229.82 2060

1,864.32 0 181.83 0 2,046.15 12,500.32

1,864.32 0 181.83 0 2,046.15 12,500.32

1,807.61 328.7 176.66 230 2,542.96 11,589.81 2060

1,653.53 275.01 162.61 0 2,091.16 10,917.83 2060
1,736.80 83.14 170.20 200 2,190.14 11,426.20
5,197.93 686.85 509.48 430 6,824.26 33,933.84 4120
12,467.21 686.85 1,212.00 19930 34,296.06 62,663.98 6180

HABER

62663.98
RCELA VALDIVIA A. 7)HELDER TORRES F.
-30 7250 6500 216.66667
-29 30 30
HORAS EXTRA HORAS EXTRA
30.208333 X 2 X 14 216.67 27.08375 X 2 X 16
845.83333 8 866.68
IETER RIVERA E.
233.33333

HORAS EXTRA
29.16625 X 2 X 12
699.99