PREGUNTA 02

EJERCICIO 2.1.

VV= S/ 847,458.47
IGV= S/ 152,542.53
TOTAL= 1,000,001.00

RETENCIÓN 2.95%:
2.95% = S/ 29,500.03

NETO A PAGAR
N.P= S/ 970,500.97

DEBE HABER
SUB CUENTAS/ 2,847,460.47 S/ 2,847,460.47
601 S/ 847,458.47
4011 S/ 152,542.53
421 S/ 1,000,001.00
==
201 S/ 847,458.47
611 S/ 847,458.47
==
421 S/ 1,000,001.00
4014 S/ 29,500.03
104 S/ 970,500.97
==

EJERCICIO 2.2.

VV= S/ 2,542,372.88
IGV= S/ 457,627.12
TOTAL= S/ 3,000,000.00

RETENCIÓN 2.95%:
2.95% = S/ 88,500.00

NETO A PAGAR
N.P= S/ 2,911,500.00

DEBE HABER
SUB CUENTAS/ 6,000,000.00 S/ 6,000,000.00
121 S/ 3,000,000.00
4011 S/ 457,627.12
701 S/ 2,542,372.88
==
104 S/ 2,911,500.00
 4014 S/ 88,500.00
121 S/ 3,000,000.00

EJERCICIO 2.3.

VV= S/ 133,898.31
IGV= S/ 24,101.69
TOTAL= S/ 158,000.00

RETENCIÓN 0%:
0% = S/ -

NETO A PAGAR
N.P= S/ 158,000.00

DEBE HABER
SUB CUENTAS/ 316,000.00 S/ 316,000.00
121 S/ 158,000.00
4011 S/ 24,101.69
701 S/ 133,898.31
==
104 S/ 158,000.00
4014 S/ -
121 S/ 158,000.00