FORMATO 5.

1: LIBRO DIARIO
PERIODO:
RUC:
APELLIDOS Y NOMBRES, DENOMINCION O RAZON SOCIAL
CUENTA CONTABLE ASOCIADA A LA
REFERENNCIA DE LA OPERACIÓN
N° OPERACIÓN
DEL
FECHA DE CODIGO DEL NUMERO
ASI GLOSA NUMERO
OPERACIÓN LIBRO O DEL
ENT CORRELATIV CODIGO DENOMINACION
O REGISTRO DOCUMENT
O
(TABLA 8) O SUST.
104 CTA CTE (BCP)
1212 FACTURAS-EMITIDAS
165
201
271
335
395
421
501
581
591

2 581
591

3 104
1212

4 4212
775
104

601
401
104
201
611
421
104

6 609
POR LA PROVICION DE 401
LA FACTURA 421

6 201
POR EL DESTINO DEL
ALMACEN 611
 6 421
POR LA CANCELACION DE
LA FACTURA 104

7 165
POR LA VENTA DE
ACTIVO FIJO 401
756
7 POR LA SALIDA DE 655
ACTIVO FIJO 272
7 941
POR LA TRANSFERENCIA
DE GASTO 791

8 351
401
465

9 POR LA COMPRA DE 601

MERCADERIAS AL
CREDITO 421
9 201
POR EL DESTINO DE
MERCADERIAS 611

10 142
POR EL GIRO DE CHEQUE 104
POR EL PRESTAMO

11 121
POR LA VENTA DE 401
MERCADERIAS CON
DESCUENTO 701

12
NTABLE ASOCIADA A LA
MOVIMIENTO
PERACIÓN

DENOMINACION DEBE HABER

TA CTE (BCP) S/. 2,850.00

ACTURAS-EMITIDAS S/. 6,980.00
S/. 25,000.00
S/. 87,600.00
S/. 26,400.00
S/. 450,600.00
S/. 90,600.00
S/. 42,500.00
S/. 450,000.00
S/. 28,600.00
S/. 12,270.00
S/. 611,700.00 S/. 611,700.00
S/. 12,270.00
S/. 12,270.00
S/. 12,270.00 S/. 22,770.00
S/. 50,000.00
S/. 5,000.00
S/. 5,000.00 S/. 5,000.00
S/. 23,400.00
S/. 1,875.00
S/. 21,528.00
S/. 23,400.00 S/. 23,400.00
S/. 51,600.00
S/. 9,288.00
S/. 60,888.00
S/. 51,600.00
S/. 51,600.00
S/. 60,888.00
S/. 60,888.00
S/. 173,376.00 S/. 173,376.00
S/. 2,500.00
S/. 450.00
S/. 2,950.00

S/. 2,500.00
S/. 2,500.00
S/. 2,950.00
S/. 2,950.00
S/. 8,400.00 S/. 8,400.00
S/. 41,300.00
S/. 6,300.00
S/. 35,000.00
S/. 26,400.00
S/. 26,400.00
S/. 26,400.00
S/. 26,400.00
S/. 94,100.00 S/. 94,100.00
S/. 15,500.00
S/. 2,790.00
S/. 18,290.00
S/. 18,290.00 S/. 18,290.00
S/. 21,240.00
S/. 21,240.00
S/. 21,240.00
S/. 21,240.00
S/. 42,480.00 S/. 42,480.00
S/. 53,500.00
S/. 53,500.00
S/. 53,500.00 S/. 53,500.00

S/. 218,595.00
S/. 33,345.00
S/. 185,250.00
S/. 218,595.00 S/. 218,595.00